{"id":63,"date":"2020-12-12T16:15:43","date_gmt":"2020-12-12T19:15:43","guid":{"rendered":"https:\/\/sitesa.com.br\/projetos\/modelos-wp\/mod01-22\/index.php\/home\/"},"modified":"2023-01-13T16:41:54","modified_gmt":"2023-01-13T19:41:54","slug":"home","status":"publish","type":"page","link":"https:\/\/sitesa.com.br\/projetos\/modelos-wp\/mod01-22\/","title":{"rendered":"Home"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"63\" class=\"elementor elementor-63\">\n\t\t\t\t\t\t<div class=\"elementor-inner\">\n\t\t\t\t<div class=\"elementor-section-wrap\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e7539c0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e7539c0\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"aux-parallax-section elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-55457ba\" data-id=\"55457ba\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7b7cd19 aux-appear-watch-animation aux-fade-in-up-2 elementor-widget elementor-widget-aux_modern_heading\" data-id=\"7b7cd19\" data-element_type=\"widget\" data-widget_type=\"aux_modern_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<section class=\"aux-widget-modern-heading\">\n            <div class=\"aux-widget-inner\"><h5 class=\"aux-modern-heading-primary\">Vamos formar uma parceria de sucesso!<\/h5><h1 class=\"aux-modern-heading-secondary\"><span class=\"aux-head-before\">Solu\u00e7\u00f5es cont\u00e1beis do tamanho da sua empresa<\/span><\/h1><div class=\"aux-modern-heading-description\"><p align=\"justify\">Prestamos servi\u00e7os referentes \u00e0s \u00e1reas cont\u00e1bil, trabalhista, fiscal e de documenta\u00e7\u00e3o para empresas, desde as pequenas at\u00e9 a ind\u00fastria de grande porte, al\u00e9m de pessoas f\u00edsicas e profissionais aut\u00f4nomos de diversos ramos.<\/p><\/div><\/div>\n        <\/section>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0175525 elementor-widget__width-auto aux-appear-watch-animation aux-scale-down-1 elementor-widget elementor-widget-aux_modern_button\" data-id=\"0175525\" data-element_type=\"widget\" data-widget_type=\"aux_modern_button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t    <div class=\"aux-modern-button-wrapper aux-modern-button-align-left\" >\n                    <a class=\"aux-modern-button aux-black aux-modern-button-md aux-modern-button-normal aux-modern-button-default aux-icon-\" href=\"https:\/\/sitesa.com.br\/projetos\/modelos-wp\/mod01-22\/index.php\/sobre-nos\/\">\n                <div class=\"aux-overlay\"><\/div>\n                                    <div class=\"aux-icon \">\n                                            <\/div>\n                                <div class=\"aux-text\">\n<span class=\"aux-text-before\">Nossa empresa<\/span>                <\/div>\n            <\/a>\n            \n    <\/div>\n\n    \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-07fbe6f elementor-widget__width-auto aux-appear-watch-animation aux-scale-down-1 elementor-widget elementor-widget-aux_modern_button\" data-id=\"07fbe6f\" data-element_type=\"widget\" data-widget_type=\"aux_modern_button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t    <div class=\"aux-modern-button-wrapper aux-modern-button-align-left\" >\n                    <a class=\"aux-modern-button aux-black aux-modern-button-md aux-modern-button-normal aux-modern-button-default aux-icon-\" href=\"https:\/\/sitesa.com.br\/projetos\/modelos-wp\/mod01-22\/index.php\/servicos\/\">\n                <div class=\"aux-overlay\"><\/div>\n                                    <div class=\"aux-icon \">\n                                            <\/div>\n                                <div class=\"aux-text\">\n<span class=\"aux-text-before\">Nossos servi\u00e7os<\/span>                <\/div>\n            <\/a>\n            \n    <\/div>\n\n    \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"aux-parallax-section elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-4ca7849\" data-id=\"4ca7849\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"aux-scroll-anim elementor-element elementor-element-1e8c28a elementor-widget__width-auto aux-appear-watch-animation aux-slide-from-left elementor-widget elementor-widget-aux_image\" data-move-in=\"\" data-move-out=\"moveHorizontal\" data-axis-x=\"10\" data-axis-y=\"200\" data-rotate=\"90\" data-scale=\"1\" data-vp-top=\"0.5\" data-vp-bot=\"0.5\" data-el-top=\"0.2\" data-scroll-animation-off=\"1024\" data-id=\"1e8c28a\" data-element_type=\"widget\" data-widget_type=\"aux_image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<section class=\"widget-container aux-widget-image aux-alignnone aux-parent-au2830aec2\">\n    <div class=\"aux-media-hint-frame \">\n        <div class=\"aux-media-image \" >\n        \n            \n\n            \n            <img decoding=\"async\" src=\"https:\/\/sitesa.com.br\/projetos\/modelos-wp\/mod01-22\/wp-content\/uploads\/2020\/11\/Group-29.png\" alt=\"demo-attachment-342-Group-29\" \/>            \n                <\/div>\n    <\/div>\n\n<\/section><!-- widget-container -->\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"aux-scroll-anim elementor-element elementor-element-fb77975 aux-appear-watch-animation aux-scale-down elementor-widget elementor-widget-aux_image\" data-move-in=\"\" data-move-out=\"scale\" data-axis-x=\"200\" data-axis-y=\"200\" data-rotate=\"90\" data-scale=\"0.95\" data-vp-top=\"0.5\" data-vp-bot=\"0.5\" data-el-top=\"0.2\" data-scroll-animation-off=\"1024\" data-id=\"fb77975\" data-element_type=\"widget\" data-widget_type=\"aux_image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<section class=\"widget-container aux-widget-image aux-alignnone aux-parent-aufac8696b\">\n    <div class=\"aux-media-hint-frame \">\n        <div class=\"aux-media-image \" >\n        \n            \n\n            \n            <img decoding=\"async\" src=\"https:\/\/sitesa.com.br\/projetos\/modelos-wp\/mod01-22\/wp-content\/uploads\/2022\/01\/6340.png\" alt=\"6340\" \/>            \n                <\/div>\n    <\/div>\n\n<\/section><!-- widget-container -->\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"aux-scroll-anim elementor-element elementor-element-caaa4c5 elementor-widget__width-auto aux-appear-watch-animation aux-scale-down-2 elementor-widget elementor-widget-aux_image\" data-move-in=\"\" data-move-out=\"moveVertical\" data-axis-x=\"200\" data-axis-y=\"-30\" data-rotate=\"90\" data-scale=\"1.1\" data-vp-top=\"0.5\" data-vp-bot=\"0.5\" data-el-top=\"0.2\" data-scroll-animation-off=\"1024\" data-id=\"caaa4c5\" data-element_type=\"widget\" data-widget_type=\"aux_image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<section class=\"widget-container aux-widget-image aux-alignnone aux-parent-au3b65b39c\">\n    <div class=\"aux-media-hint-frame \">\n        <div class=\"aux-media-image \" >\n        \n            \n\n            \n            <img decoding=\"async\" src=\"https:\/\/sitesa.com.br\/projetos\/modelos-wp\/mod01-22\/wp-content\/uploads\/2020\/11\/Group-9280.png\" alt=\"demo-attachment-323-Group-9280\" \/>            \n                <\/div>\n    <\/div>\n\n<\/section><!-- widget-container -->\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"aux-scroll-anim elementor-element elementor-element-9bc1ad5 elementor-widget__width-auto aux-appear-watch-animation aux-mask-from-top elementor-widget elementor-widget-aux_image\" data-move-in=\"\" data-move-out=\"slideTop\" data-axis-x=\"200\" data-axis-y=\"200\" data-rotate=\"90\" data-scale=\"1\" data-vp-top=\"0.2\" data-vp-bot=\"1\" data-el-top=\"0.6\" data-scroll-animation-off=\"1024\" data-id=\"9bc1ad5\" data-element_type=\"widget\" data-widget_type=\"aux_image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<section class=\"widget-container aux-widget-image aux-alignnone aux-parent-aud6f28818\">\n    <div class=\"aux-media-hint-frame \">\n        <div class=\"aux-media-image \" >\n        \n            \n\n            \n            <img decoding=\"async\" src=\"https:\/\/sitesa.com.br\/projetos\/modelos-wp\/mod01-22\/wp-content\/uploads\/2022\/01\/Group-9279.png\" alt=\"Group-9279\" \/>            \n                <\/div>\n    <\/div>\n\n<\/section><!-- widget-container -->\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"aux-scroll-anim elementor-element elementor-element-8974f5b elementor-widget__width-auto aux-appear-watch-animation aux-fade-in-down-1 elementor-widget elementor-widget-aux_image\" data-move-in=\"moveVertical\" data-move-out=\"moveVertical\" data-axis-x=\"200\" data-axis-y=\"30\" data-rotate=\"90\" data-scale=\"1\" data-vp-top=\"0.5\" data-vp-bot=\"0.5\" data-el-top=\"0.2\" data-scroll-animation-off=\"1024\" data-id=\"8974f5b\" data-element_type=\"widget\" data-widget_type=\"aux_image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<section class=\"widget-container aux-widget-image aux-alignnone aux-parent-au96250c3b\">\n    <div class=\"aux-media-hint-frame \">\n        <div class=\"aux-media-image \" >\n        \n            \n\n            \n            <img decoding=\"async\" src=\"https:\/\/sitesa.com.br\/projetos\/modelos-wp\/mod01-22\/wp-content\/uploads\/2022\/01\/card9-1.png\" alt=\"card9\" \/>            \n                <\/div>\n    <\/div>\n\n<\/section><!-- widget-container -->\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"aux-scroll-anim elementor-element elementor-element-4f493ab elementor-widget__width-auto aux-appear-watch-animation aux-fade-in-left-1 elementor-widget elementor-widget-aux_image\" data-move-in=\"moveHorizontal\" data-move-out=\"moveHorizontal\" data-axis-x=\"15\" data-axis-y=\"15\" data-rotate=\"90\" data-scale=\"1\" data-vp-top=\"0.5\" data-vp-bot=\"0.5\" data-el-top=\"0.2\" data-scroll-animation-off=\"1024\" data-id=\"4f493ab\" data-element_type=\"widget\" data-widget_type=\"aux_image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<section class=\"widget-container aux-widget-image aux-alignnone aux-parent-auae43ae41\">\n    <div class=\"aux-media-hint-frame \">\n        <div class=\"aux-media-image \" >\n        \n            \n\n            \n            <img decoding=\"async\" src=\"https:\/\/sitesa.com.br\/projetos\/modelos-wp\/mod01-22\/wp-content\/uploads\/2022\/01\/Card-1-1.png\" alt=\"Card-1\" \/>            \n                <\/div>\n    <\/div>\n\n<\/section><!-- widget-container -->\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"aux-scroll-anim elementor-element elementor-element-31e25de elementor-widget__width-auto aux-appear-watch-animation aux-fade-in-up-2 elementor-widget elementor-widget-aux_image\" data-move-in=\"moveHorizontal\" data-move-out=\"moveHorizontal\" data-axis-x=\"-30\" data-axis-y=\"200\" data-rotate=\"90\" data-scale=\"1\" data-vp-top=\"0.5\" data-vp-bot=\"0.5\" data-el-top=\"0.2\" data-scroll-animation-off=\"1024\" data-id=\"31e25de\" data-element_type=\"widget\" data-widget_type=\"aux_image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<section class=\"widget-container aux-widget-image aux-alignnone aux-parent-au5490cf38\">\n    <div class=\"aux-media-hint-frame \">\n        <div class=\"aux-media-image \" >\n        \n            \n\n            \n            <img decoding=\"async\" src=\"https:\/\/sitesa.com.br\/projetos\/modelos-wp\/mod01-22\/wp-content\/uploads\/2022\/01\/Group-7555.png\" alt=\"Group-7555\" \/>            \n                <\/div>\n    <\/div>\n\n<\/section><!-- widget-container -->\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"aux-scroll-anim elementor-element elementor-element-73d68a1 elementor-widget__width-auto aux-appear-watch-animation aux-fade-in-up-1 elementor-widget elementor-widget-aux_image\" data-move-in=\"moveHorizontal\" data-move-out=\"moveHorizontal\" data-axis-x=\"-15\" data-axis-y=\"200\" data-rotate=\"90\" data-scale=\"1\" data-vp-top=\"0.5\" data-vp-bot=\"0.5\" data-el-top=\"0.2\" data-scroll-animation-off=\"1024\" data-id=\"73d68a1\" data-element_type=\"widget\" data-widget_type=\"aux_image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<section class=\"widget-container aux-widget-image aux-alignnone aux-parent-au47378afa\">\n    <div class=\"aux-media-hint-frame \">\n        <div class=\"aux-media-image \" >\n        \n            \n\n            \n            <img decoding=\"async\" src=\"https:\/\/sitesa.com.br\/projetos\/modelos-wp\/mod01-22\/wp-content\/uploads\/2022\/01\/Card5-2.png\" alt=\"Card5\" \/>            \n                <\/div>\n    <\/div>\n\n<\/section><!-- widget-container -->\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4b044b8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4b044b8\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"aux-parallax-section elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-43c2d53\" data-id=\"43c2d53\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"aux-scroll-anim elementor-element elementor-element-8c25610 aux-appear-watch-animation aux-fade-in elementor-widget elementor-widget-aux_text\" data-move-in=\"moveVertical\" data-move-out=\"moveVertical\" data-axis-x=\"200\" data-axis-y=\"20\" data-rotate=\"90\" data-scale=\"1\" data-vp-top=\"0.5\" data-vp-bot=\"0.5\" data-el-top=\"0.2\" data-scroll-animation-off=\"1024\" data-id=\"8c25610\" data-element_type=\"widget\" data-widget_type=\"aux_text.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<section class=\"widget-container aux-widget-text aux-parent-au3a43f8fb\">        <div class=\"aux-widget-advanced-text aux-wrap-style-simple aux-ico-pos-top aux-text-center aux-text-resp- aux-text-color-dark aux-text-widget-bg-center aux-text-no-content \" >\n        \n                            <div class=\"aux-text-widget-header \"  >\n                        <div class=\"aux-ico-box aux-ico-large aux-ico-shape-circle aux-ico-clear \">\n                                                            <span class=\"aux-ico auxicon auxicon-briefcase\" > <\/span>\n                                                    <\/div>\n                <\/div>\n            \n            <div class=\"aux-text-inner aux-text-widget-content\">\n                                <h4 class=\"col-title\">Administra\u00e7\u00e3o Empresarial<\/h4>\n                            <\/div>\n        <\/div>\n                    <div class=\"aux-text-widget-footer\">\n                <div class=\"aux-border-shape-none \">\n                                <\/div>\n            <\/div>\n        \n<\/section><!-- widget-container -->\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"aux-scroll-anim elementor-element elementor-element-e864fa4 aux-appear-watch-animation aux-fade-in elementor-widget elementor-widget-aux_text\" data-move-in=\"moveVertical\" data-move-out=\"moveVertical\" data-axis-x=\"200\" data-axis-y=\"10\" data-rotate=\"90\" data-scale=\"1\" data-vp-top=\"0.5\" data-vp-bot=\"0.5\" data-el-top=\"0.2\" data-scroll-animation-off=\"1024\" data-id=\"e864fa4\" data-element_type=\"widget\" data-widget_type=\"aux_text.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<section class=\"widget-container aux-widget-text aux-parent-aubd6317b0\">        <div class=\"aux-widget-advanced-text aux-wrap-style-simple aux-ico-pos-top aux-text-center aux-text-resp- aux-text-color-dark aux-text-widget-bg-center aux-text-no-content \" >\n        \n                            <div class=\"aux-text-widget-header \"  >\n                        <div class=\"aux-ico-box aux-ico-large aux-ico-shape-circle aux-ico-clear \">\n                                                            <span class=\"aux-ico far fa-user\" > <\/span>\n                                                    <\/div>\n                <\/div>\n            \n            <div class=\"aux-text-inner aux-text-widget-content\">\n                                <h4 class=\"col-title\">Recursos<br>Humanos<\/h4>\n                            <\/div>\n        <\/div>\n                    <div class=\"aux-text-widget-footer\">\n                <div class=\"aux-border-shape-none \">\n                                <\/div>\n            <\/div>\n        \n<\/section><!-- widget-container -->\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"aux-parallax-section elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-df1c737\" data-id=\"df1c737\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"aux-scroll-anim elementor-element elementor-element-df1c03d aux-appear-watch-animation aux-fade-in elementor-widget elementor-widget-aux_text\" data-move-in=\"moveVertical\" data-move-out=\"moveVertical\" data-axis-x=\"200\" data-axis-y=\"-10\" data-rotate=\"90\" data-scale=\"1\" data-vp-top=\"0.5\" data-vp-bot=\"0.5\" data-el-top=\"0.2\" data-scroll-animation-off=\"1024\" data-id=\"df1c03d\" data-element_type=\"widget\" data-widget_type=\"aux_text.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<section class=\"widget-container aux-widget-text aux-parent-auaccef0dc\">        <div class=\"aux-widget-advanced-text aux-wrap-style-simple aux-ico-pos-top aux-text-center aux-text-resp- aux-text-color-dark aux-text-widget-bg-center aux-text-no-content \" >\n        \n                            <div class=\"aux-text-widget-header \"  >\n                        <div class=\"aux-ico-box aux-ico-large aux-ico-shape-circle aux-ico-clear \">\n                                                            <span class=\"aux-ico auxicon auxicon-calculator-3\" > <\/span>\n                                                    <\/div>\n                <\/div>\n            \n            <div class=\"aux-text-inner aux-text-widget-content\">\n                                <h4 class=\"col-title\">Consultoria Cont\u00e1bil<\/h4>\n                            <\/div>\n        <\/div>\n                    <div class=\"aux-text-widget-footer\">\n                <div class=\"aux-border-shape-none \">\n                                <\/div>\n            <\/div>\n        \n<\/section><!-- widget-container -->\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"aux-scroll-anim elementor-element elementor-element-e0575fc aux-appear-watch-animation aux-fade-in elementor-widget elementor-widget-aux_text\" data-move-in=\"moveVertical\" data-move-out=\"moveVertical\" data-axis-x=\"200\" data-axis-y=\"-20\" data-rotate=\"90\" data-scale=\"1\" data-vp-top=\"0.5\" data-vp-bot=\"0.5\" data-el-top=\"0.2\" data-scroll-animation-off=\"1024\" data-id=\"e0575fc\" data-element_type=\"widget\" data-widget_type=\"aux_text.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<section class=\"widget-container aux-widget-text aux-parent-au355bbb3b\">        <div class=\"aux-widget-advanced-text aux-wrap-style-simple aux-ico-pos-top aux-text-center aux-text-resp- aux-text-color-dark aux-text-widget-bg-center aux-text-no-content \" >\n        \n                            <div class=\"aux-text-widget-header \"  >\n                        <div class=\"aux-ico-box aux-ico-large aux-ico-shape-circle aux-ico-clear \">\n                                                            <span class=\"aux-ico fas fa-chart-bar\" > <\/span>\n                                                    <\/div>\n                <\/div>\n            \n            <div class=\"aux-text-inner aux-text-widget-content\">\n                                <h4 class=\"col-title\">Assessoria<br>Fiscal<\/h4>\n                            <\/div>\n        <\/div>\n                    <div class=\"aux-text-widget-footer\">\n                <div class=\"aux-border-shape-none \">\n                                <\/div>\n            <\/div>\n        \n<\/section><!-- widget-container -->\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"aux-parallax-section elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-a629353\" data-id=\"a629353\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-88ab8f9 aux-appear-watch-animation aux-fade-in-down-2 elementor-widget elementor-widget-aux_modern_heading\" data-id=\"88ab8f9\" data-element_type=\"widget\" data-widget_type=\"aux_modern_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<section class=\"aux-widget-modern-heading\">\n            <div class=\"aux-widget-inner\"><h5 class=\"aux-modern-heading-primary\">Nossos servi\u00e7os<\/h5><h1 class=\"aux-modern-heading-secondary\"><span class=\"aux-head-before\">Experi\u00eancia completa<\/span><\/h1><div class=\"aux-modern-heading-description\"><p>In a professional context it often happens that private or corporate clients corder a publication to be made and presented .\u00a0<\/p><\/div><\/div>\n        <\/section>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d0011ff elementor-widget__width-auto aux-appear-watch-animation aux-scale-down-2 elementor-widget elementor-widget-aux_modern_button\" data-id=\"d0011ff\" data-element_type=\"widget\" data-widget_type=\"aux_modern_button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t    <div class=\"aux-modern-button-wrapper aux-modern-button-align-left\" >\n                    <a class=\"aux-modern-button aux-black aux-modern-button-md aux-modern-button-normal aux-modern-button-default aux-icon-\" href=\"https:\/\/sitesa.com.br\/projetos\/modelos-wp\/mod01-22\/index.php\/servicos\/\">\n                <div class=\"aux-overlay\"><\/div>\n                                    <div class=\"aux-icon \">\n                                            <\/div>\n                                <div class=\"aux-text\">\n<span class=\"aux-text-before\">Veja todos<\/span>                <\/div>\n            <\/a>\n            \n    <\/div>\n\n    \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f623bd6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f623bd6\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"aux-parallax-section elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c164c6e aux-appear-watch-animation aux-scale-up\" data-id=\"c164c6e\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-26d9de7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"26d9de7\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"aux-parallax-section elementor-column elementor-col-25 elementor-inner-column elementor-element elementor-element-e6b28e8\" data-id=\"e6b28e8\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c21c5c0 elementor-widget__width-auto aux-appear-watch-animation aux-scale-up-1 elementor-widget elementor-widget-aux_counter\" data-id=\"c21c5c0\" data-element_type=\"widget\" data-widget_type=\"aux_counter.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"aux-counter\">\n\t\t\t<div class=\"aux-counter-number-wrapper\">\n\t\t\t\t<span class=\"aux-counter-number-prefix\">+<\/span>\n\t\t\t\t<span class=\"aux-counter-number\" data-duration=\"2000\" data-to-value=\"430\" data-from-value=\"0\" data-delay=\"0\" data-easing=\"\" data-delimiter=\",\">0<\/span>\n\t\t\t\t<span class=\"aux-counter-number-suffix\"><\/span>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"aux-counter-title\">Clientes satisfeitos<\/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\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"aux-parallax-section elementor-column elementor-col-25 elementor-inner-column elementor-element elementor-element-17e4c06\" data-id=\"17e4c06\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d866e41 elementor-widget__width-auto aux-appear-watch-animation aux-scale-up-1 elementor-widget elementor-widget-aux_counter\" data-id=\"d866e41\" data-element_type=\"widget\" data-widget_type=\"aux_counter.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"aux-counter\">\n\t\t\t<div class=\"aux-counter-number-wrapper\">\n\t\t\t\t<span class=\"aux-counter-number-prefix\">+<\/span>\n\t\t\t\t<span class=\"aux-counter-number\" data-duration=\"2000\" data-to-value=\"380\" data-from-value=\"0\" data-delay=\"0\" data-easing=\"\" data-delimiter=\",\">0<\/span>\n\t\t\t\t<span class=\"aux-counter-number-suffix\"><\/span>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"aux-counter-title\">Empresas abertas<\/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\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"aux-parallax-section elementor-column elementor-col-25 elementor-inner-column elementor-element elementor-element-1db92fa\" data-id=\"1db92fa\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3d7267f elementor-widget__width-auto aux-appear-watch-animation aux-scale-up-1 elementor-widget elementor-widget-aux_counter\" data-id=\"3d7267f\" data-element_type=\"widget\" data-widget_type=\"aux_counter.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"aux-counter\">\n\t\t\t<div class=\"aux-counter-number-wrapper\">\n\t\t\t\t<span class=\"aux-counter-number-prefix\">+<\/span>\n\t\t\t\t<span class=\"aux-counter-number\" data-duration=\"2000\" data-to-value=\"280\" data-from-value=\"0\" data-delay=\"0\" data-easing=\"\" data-delimiter=\",\">0<\/span>\n\t\t\t\t<span class=\"aux-counter-number-suffix\"><\/span>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"aux-counter-title\">Projetos de assessoria<\/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\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"aux-parallax-section elementor-column elementor-col-25 elementor-inner-column elementor-element elementor-element-ffaef9b\" data-id=\"ffaef9b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8571488 elementor-widget__width-auto aux-appear-watch-animation aux-scale-up-1 elementor-widget elementor-widget-aux_counter\" data-id=\"8571488\" data-element_type=\"widget\" data-widget_type=\"aux_counter.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"aux-counter\">\n\t\t\t<div class=\"aux-counter-number-wrapper\">\n\t\t\t\t<span class=\"aux-counter-number-prefix\"><\/span>\n\t\t\t\t<span class=\"aux-counter-number\" data-duration=\"2000\" data-to-value=\"80\" data-from-value=\"0\" data-delay=\"0\" data-easing=\"\" data-delimiter=\",\">0<\/span>\n\t\t\t\t<span class=\"aux-counter-number-suffix\"><\/span>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"aux-counter-title\">Colaboradores ativos<\/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\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-aa9e554 elementor-reverse-tablet elementor-reverse-mobile elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"aa9e554\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"aux-parallax-section elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-f9947c9\" data-id=\"f9947c9\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-157bba8 elementor-widget__width-auto elementor-hidden-phone aux-appear-watch-animation aux-slide-from-left elementor-widget elementor-widget-aux_image\" data-id=\"157bba8\" data-element_type=\"widget\" data-widget_type=\"aux_image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<section class=\"widget-container aux-widget-image aux-alignnone aux-parent-au45202cf6\">\n    <div class=\"aux-media-hint-frame \">\n        <div class=\"aux-media-image \" >\n        \n            \n\n            \n            <img decoding=\"async\" src=\"https:\/\/sitesa.com.br\/projetos\/modelos-wp\/mod01-22\/wp-content\/uploads\/2022\/01\/Group-10048.png\" alt=\"Group-10048\" \/>            \n                <\/div>\n    <\/div>\n\n<\/section><!-- widget-container -->\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"aux-scroll-anim elementor-element elementor-element-6d4a170 elementor-widget elementor-widget-aux_image\" data-move-in=\"moveVertical\" data-move-out=\"moveVertical\" data-axis-x=\"200\" data-axis-y=\"20\" data-rotate=\"90\" data-scale=\"1\" data-vp-top=\"0.5\" data-vp-bot=\"0.5\" data-el-top=\"0.2\" data-scroll-animation-off=\"1024\" data-id=\"6d4a170\" data-element_type=\"widget\" data-widget_type=\"aux_image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<section class=\"widget-container aux-widget-image aux-alignnone aux-parent-au6b9f0799\">\n    <div class=\"aux-media-hint-frame \">\n        <div class=\"aux-media-image \" >\n        \n            \n\n            \n            <img decoding=\"async\" src=\"https:\/\/sitesa.com.br\/projetos\/modelos-wp\/mod01-22\/wp-content\/uploads\/2022\/01\/878.jpg\" \/>            \n                <\/div>\n    <\/div>\n\n<\/section><!-- widget-container -->\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"aux-scroll-anim elementor-element elementor-element-8bd36de elementor-widget__width-auto elementor-widget elementor-widget-aux_image\" data-move-in=\"moveVertical\" data-move-out=\"moveVertical\" data-axis-x=\"200\" data-axis-y=\"-20\" data-rotate=\"90\" data-scale=\"1\" data-vp-top=\"0.5\" data-vp-bot=\"0.5\" data-el-top=\"0.2\" data-scroll-animation-off=\"1024\" data-id=\"8bd36de\" data-element_type=\"widget\" data-widget_type=\"aux_image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<section class=\"widget-container aux-widget-image aux-alignnone aux-parent-au937b905f\">\n    <div class=\"aux-media-hint-frame \">\n        <div class=\"aux-media-image \" >\n        \n            \n\n            \n            <img decoding=\"async\" src=\"https:\/\/sitesa.com.br\/projetos\/modelos-wp\/mod01-22\/wp-content\/uploads\/2022\/01\/5558.jpg\" \/>            \n                <\/div>\n    <\/div>\n\n<\/section><!-- widget-container -->\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"aux-parallax-section elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-20c91d8\" data-id=\"20c91d8\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7a8a15a aux-appear-watch-animation aux-fade-in-up elementor-widget elementor-widget-aux_modern_heading\" data-id=\"7a8a15a\" data-element_type=\"widget\" data-widget_type=\"aux_modern_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<section class=\"aux-widget-modern-heading\">\n            <div class=\"aux-widget-inner\"><h5 class=\"aux-modern-heading-primary\">CONHE\u00c7A A<\/h5><h1 class=\"aux-modern-heading-secondary\"><span class=\"aux-head-before\">Nossa empresa<\/span><\/h1><div class=\"aux-modern-heading-description\"><p align=\"justify\">Atrav\u00e9s da experi\u00eancia adquirida ao longo de anos de mercado, a Contabil Demonstra\u00e7\u00e3o conhece a necessidade do mercado, assim exercemos um servi\u00e7o de contabilidade diferenciado, tra\u00e7ando um plano de trabalho para cada tipo de cliente.<\/p><\/div><\/div>\n        <\/section>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bbbc47c aux-appear-watch-animation aux-fade-in-up elementor-widget elementor-widget-aux_modern_heading\" data-id=\"bbbc47c\" data-element_type=\"widget\" data-widget_type=\"aux_modern_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<section class=\"aux-widget-modern-heading\">\n            <div class=\"aux-widget-inner\"><h5 class=\"aux-modern-heading-primary\"><\/h5><div class=\"aux-modern-heading-description\"><p align=\"justify\">Contamos com uma equipe de colaboradores altamente qualificados, com aperfei\u00e7oamento constante nas \u00e1reas tribut\u00e1ria, cont\u00e1bil, fiscal e trabalhista. Nossos Valores consistem em profissionalismo, respeito, percep\u00e7\u00e3o de neg\u00f3cios, agilidade e \u00c9tica.<\/p><\/div><\/div>\n        <\/section>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-66d7032 elementor-widget__width-auto aux-appear-watch-animation aux-scale-down-1 elementor-widget elementor-widget-aux_modern_button\" data-id=\"66d7032\" data-element_type=\"widget\" data-widget_type=\"aux_modern_button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t    <div class=\"aux-modern-button-wrapper aux-modern-button-align-left\" >\n                    <a class=\"aux-modern-button aux-black aux-modern-button-md aux-modern-button-normal aux-modern-button-default aux-icon-\" href=\"https:\/\/sitesa.com.br\/projetos\/modelos-wp\/mod01-22\/index.php\/sobre-nos\/\">\n                <div class=\"aux-overlay\"><\/div>\n                                    <div class=\"aux-icon \">\n                                            <\/div>\n                                <div class=\"aux-text\">\n<span class=\"aux-text-before\">Nossa equipe<\/span>                <\/div>\n            <\/a>\n            \n    <\/div>\n\n    \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3aa31c5 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"3aa31c5\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;shape_divider_top&quot;:&quot;curve&quot;,&quot;shape_divider_bottom&quot;:&quot;curve&quot;,&quot;shape_divider_bottom_negative&quot;:&quot;yes&quot;}\">\n\t\t\t\t\t<div class=\"elementor-shape elementor-shape-top\" data-negative=\"false\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 1000 100\" preserveAspectRatio=\"none\">\n    <path class=\"elementor-shape-fill\" d=\"M1000,4.3V0H0v4.3C0.9,23.1,126.7,99.2,500,100S1000,22.7,1000,4.3z\"\/>\n<\/svg>\t\t<\/div>\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=\"M500,97C126.7,96.3,0.8,19.8,0,0v100l1000,0V1C1000,19.4,873.3,97.8,500,97z\"\/>\n<\/svg>\t\t<\/div>\n\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"aux-parallax-section elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9501f52\" data-id=\"9501f52\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-963a467 aux-appear-watch-animation aux-scale-down elementor-widget elementor-widget-aux_modern_heading\" data-id=\"963a467\" data-element_type=\"widget\" data-widget_type=\"aux_modern_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<section class=\"aux-widget-modern-heading\">\n            <div class=\"aux-widget-inner\"><h5 class=\"aux-modern-heading-primary\">LINKS E CONTE\u00daDO CONT\u00c1BIL<\/h5><h3 class=\"aux-modern-heading-secondary\"><span class=\"aux-head-before\">Para facilitar o eu dia-a-dia<\/span><\/h3><\/div>\n        <\/section>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-327395a elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"327395a\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"aux-parallax-section elementor-column elementor-col-25 elementor-inner-column elementor-element elementor-element-0971dcb elementor-invisible\" data-id=\"0971dcb\" data-element_type=\"column\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;,&quot;animation_delay&quot;:100}\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-38be872 elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"38be872\" 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 href=\"https:\/\/sitesa.com.br\/projetos\/modelos\/modelo12\/links\/agendas.html\" target=\"_blank\" class=\"elementor-button-link elementor-button elementor-size-sm\" role=\"button\">\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-dc43bb3 elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"dc43bb3\" 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 href=\"https:\/\/sitesa.com.br\/projetos\/modelos\/modelo12\/links\/calculos.html\" target=\"_blank\" class=\"elementor-button-link elementor-button elementor-size-sm\" role=\"button\">\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 atraso<\/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\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"aux-parallax-section elementor-column elementor-col-25 elementor-inner-column elementor-element elementor-element-a86ebb2 elementor-invisible\" data-id=\"a86ebb2\" data-element_type=\"column\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;,&quot;animation_delay&quot;:300}\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bbaad5e elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"bbaad5e\" 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 href=\"https:\/\/sitesa.com.br\/projetos\/modelos\/modelo12\/links\/conteudo_fiscal.html\" target=\"_blank\" class=\"elementor-button-link elementor-button elementor-size-sm\" role=\"button\">\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-50019e8 elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"50019e8\" 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 href=\"https:\/\/sitesa.com.br\/projetos\/modelos\/modelo12\/links\/documentos.html\" target=\"_blank\" class=\"elementor-button-link elementor-button elementor-size-sm\" role=\"button\">\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\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"aux-parallax-section elementor-column elementor-col-25 elementor-inner-column elementor-element elementor-element-eb8c6e9 elementor-invisible\" data-id=\"eb8c6e9\" data-element_type=\"column\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;,&quot;animation_delay&quot;:500}\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2f3e8c2 elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"2f3e8c2\" 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 href=\"https:\/\/sitesa.com.br\/projetos\/modelos\/modelo12\/links\/conteudo_trabalhista.html\" target=\"_blank\" class=\"elementor-button-link elementor-button elementor-size-sm\" role=\"button\">\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-c1ada33 elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"c1ada33\" 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 href=\"https:\/\/sitesa.com.br\/projetos\/modelos\/modelo12\/links\/legislacao.html\" target=\"_blank\" class=\"elementor-button-link elementor-button elementor-size-sm\" role=\"button\">\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\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"aux-parallax-section elementor-column elementor-col-25 elementor-inner-column elementor-element elementor-element-970a91a elementor-invisible\" data-id=\"970a91a\" data-element_type=\"column\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;,&quot;animation_delay&quot;:700}\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1cc274f elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"1cc274f\" 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 href=\"https:\/\/sitesa.com.br\/projetos\/modelos\/modelo12\/links\/bolsas.html\" target=\"_blank\" class=\"elementor-button-link elementor-button elementor-size-sm\" role=\"button\">\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 e 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-26d6816 elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"26d6816\" 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 href=\"https:\/\/sitesa.com.br\/projetos\/modelos\/modelo12\/links\/gerador.html\" target=\"_blank\" class=\"elementor-button-link elementor-button elementor-size-sm\" role=\"button\">\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\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-f857481 elementor-widget__width-auto aux-appear-watch-animation aux-scale-down-1 elementor-widget elementor-widget-aux_modern_button\" data-id=\"f857481\" data-element_type=\"widget\" data-widget_type=\"aux_modern_button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t    <div class=\"aux-modern-button-wrapper aux-modern-button-align-left\" >\n                    <a class=\"aux-modern-button aux-black aux-modern-button-md aux-modern-button-normal aux-modern-button-default aux-icon-\" href=\"https:\/\/sitesa.com.br\/projetos\/modelos-wp\/mod01-22\/index.php\/links-uteis\/\">\n                <div class=\"aux-overlay\"><\/div>\n                                    <div class=\"aux-icon \">\n                                            <\/div>\n                                <div class=\"aux-text\">\n<span class=\"aux-text-before\">Veja todos os links<\/span>                <\/div>\n            <\/a>\n            \n    <\/div>\n\n    \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-27ab8d9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"27ab8d9\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"aux-parallax-section elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b5a1321\" data-id=\"b5a1321\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b6653a4 aux-appear-watch-animation aux-fade-in-down elementor-widget elementor-widget-aux_modern_heading\" data-id=\"b6653a4\" data-element_type=\"widget\" data-widget_type=\"aux_modern_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<section class=\"aux-widget-modern-heading\">\n            <div class=\"aux-widget-inner\"><h5 class=\"aux-modern-heading-primary\">A PALAVRA DO CLIENTE<\/h5><h1 class=\"aux-modern-heading-secondary\"><span class=\"aux-head-before\">Nossos clientes s\u00e3o a nossa melhor propaganda!<\/span><\/h1><\/div>\n        <\/section>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-81d7f90  flexible-carousel aux-appear-watch-animation aux-fade-in-up elementor-widget elementor-widget-aux_flexible_carousel\" data-id=\"81d7f90\" data-element_type=\"widget\" data-settings=\"{&quot;columns&quot;:&quot;1&quot;,&quot;columns_tablet&quot;:&quot;inherit&quot;,&quot;columns_mobile&quot;:&quot;1&quot;}\" data-widget_type=\"aux_flexible_carousel.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<section class=\"widget-container aux-widget-flexible-carousel aux-parent-auf705096f\" style=\"\" ><div data-element-id=\"auf705096f\" class=\"master-carousel aux-no-js aux-mc-before-init aux--control\" data-columns=\"1\" data-autoplay=\"\" data-delay=\"\" data-navigation=\"peritem\" data-space=\"25\" data-loop=\"\" data-wrap-controls=\"true\" data-bullets=\"true\" data-bullet-class=\"aux-bullets aux-small aux-mask\" data-arrows=\"false\" data-same-height=\"true\" data-responsive=\"1025:1,767:1\" ><div class=\"aux-col aux-mc-item\">\t\t<div data-elementor-type=\"section\" data-elementor-id=\"94\" class=\"elementor elementor-94\">\n\t\t\t\t\t<div class=\"elementor-section-wrap\">\n\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-77c5df5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"77c5df5\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"aux-parallax-section elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-a6526bb\" data-id=\"a6526bb\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5e4cca2 elementor-widget elementor-widget-aux_image\" data-id=\"5e4cca2\" data-element_type=\"widget\" data-widget_type=\"aux_image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<section class=\"widget-container aux-widget-image aux-alignnone aux-parent-au97da2a07\">\n    <div class=\"aux-media-hint-frame \">\n        <div class=\"aux-media-image \" >\n        \n            \n\n            \n            <img decoding=\"async\" src=\"https:\/\/sitesa.com.br\/projetos\/modelos-wp\/mod01-22\/wp-content\/uploads\/2020\/11\/1417-1942.jpg\" alt=\"1417-1942\" \/>            \n                <\/div>\n    <\/div>\n\n<\/section><!-- widget-container -->\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b60027b elementor-widget__width-auto elementor-hidden-tablet elementor-hidden-phone elementor-view-default elementor-widget elementor-widget-aux_icon\" data-id=\"b60027b\" data-element_type=\"widget\" data-widget_type=\"aux_icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div class=\"elementor-icon-wrapper\">\n            <div class=\"elementor-icon\"> \n                <i aria-hidden=\"true\" class=\"auxicon auxicon-quote\"><\/i>            <\/div>\n        <\/div>\n        \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"aux-parallax-section elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-869fcaa\" data-id=\"869fcaa\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-65679dd elementor-widget elementor-widget-aux_modern_heading\" data-id=\"65679dd\" data-element_type=\"widget\" data-widget_type=\"aux_modern_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<section class=\"aux-widget-modern-heading\">\n            <div class=\"aux-widget-inner\"><h3 class=\"aux-modern-heading-primary\">Empresa s\u00e9ria, que respeita o seu cliente!<\/h3><div class=\"aux-modern-heading-description\"><p align=\"justify\">Trabalhamos com a Contabilidade Demonstra\u00e7\u00e3o h\u00e1 mais de 6 anos e nunca tivemos nenhum problema. Todos os prazos s\u00e3o respeitados e os protocolos de trabalho l\u00e1 ajudaram at\u00e9 a organizar o nosso ambiente interno. Recomendo \u00e0 todos!<\/p><\/div><\/div>\n        <\/section>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-090b1da elementor--star-style-star_unicode elementor-star-rating-tablet--align-center elementor-widget elementor-widget-star-rating\" data-id=\"090b1da\" data-element_type=\"widget\" data-widget_type=\"star-rating.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\n\t\t<div class=\"elementor-star-rating__wrapper\">\n\t\t\t\t\t\t<div class=\"elementor-star-rating\" title=\"5\/5\" itemtype=\"http:\/\/schema.org\/Rating\" itemscope=\"\" itemprop=\"reviewRating\"><i class=\"elementor-star-full\">&#9733;<\/i><i class=\"elementor-star-full\">&#9733;<\/i><i class=\"elementor-star-full\">&#9733;<\/i><i class=\"elementor-star-full\">&#9733;<\/i><i class=\"elementor-star-full\">&#9733;<\/i> <span itemprop=\"ratingValue\" class=\"elementor-screen-only\">5\/5<\/span><\/div>\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-7cfb78b elementor-widget elementor-widget-aux_modern_heading\" data-id=\"7cfb78b\" data-element_type=\"widget\" data-widget_type=\"aux_modern_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<section class=\"aux-widget-modern-heading\">\n            <div class=\"aux-widget-inner\"><h3 class=\"aux-modern-heading-primary\">Sandro Andrade Coutinho<\/h3><h4 class=\"aux-modern-heading-secondary\"><span class=\"aux-head-before\">S\u00f3cio fundador -<\/span><span class=\"aux-head-highlight\">Antares distribuidora de alimentos<\/span><\/h4><\/div>\n        <\/section>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4eb5979 elementor-widget elementor-widget-aux_carousel_navigation\" data-id=\"4eb5979\" data-element_type=\"widget\" id=\"flexible-carousel\" data-widget_type=\"aux_carousel_navigation.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\n        <div class=\"aux-carousel-navigation\" data-target=\".flexible-carousel\">\n                                <div class=\"aux-prev aux-prev-custom aux-custom-nav\">\n                                            <span class=\"auxicon auxicon-arrow-left-1\"><\/span>\n                                        <\/div>\n                    <div class=\"aux-next aux-next-custom aux-custom-nav\">\n                                            <span class=\"auxicon2 auxicon2-arrow-thin-right\"><\/span>\n                                        <\/div>\n                        <\/div>\n\n    \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div><div class=\"aux-col aux-mc-item\">\t\t<div data-elementor-type=\"section\" data-elementor-id=\"93\" class=\"elementor elementor-93\">\n\t\t\t\t\t<div class=\"elementor-section-wrap\">\n\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-db36b90 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"db36b90\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"aux-parallax-section elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-a883cc4\" data-id=\"a883cc4\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-40c72c6 elementor-widget elementor-widget-aux_image\" data-id=\"40c72c6\" data-element_type=\"widget\" data-widget_type=\"aux_image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<section class=\"widget-container aux-widget-image aux-alignnone aux-parent-au7ecb61f4\">\n    <div class=\"aux-media-hint-frame \">\n        <div class=\"aux-media-image \" >\n        \n            \n\n            \n            <img decoding=\"async\" src=\"https:\/\/sitesa.com.br\/projetos\/modelos-wp\/mod01-22\/wp-content\/uploads\/2020\/11\/6671-19604.jpg\" alt=\"6671-19604\" \/>            \n                <\/div>\n    <\/div>\n\n<\/section><!-- widget-container -->\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8633f6d elementor-widget__width-auto elementor-hidden-tablet elementor-hidden-phone elementor-view-default elementor-widget elementor-widget-aux_icon\" data-id=\"8633f6d\" data-element_type=\"widget\" data-widget_type=\"aux_icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div class=\"elementor-icon-wrapper\">\n            <div class=\"elementor-icon\"> \n                <i aria-hidden=\"true\" class=\"auxicon auxicon-quote\"><\/i>            <\/div>\n        <\/div>\n        \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"aux-parallax-section elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-6db8bd5\" data-id=\"6db8bd5\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ba89daa elementor-widget elementor-widget-aux_modern_heading\" data-id=\"ba89daa\" data-element_type=\"widget\" data-widget_type=\"aux_modern_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<section class=\"aux-widget-modern-heading\">\n            <div class=\"aux-widget-inner\"><h3 class=\"aux-modern-heading-primary\">Todo empres\u00e1rio deveria ter uma contabilidade parceira assim.<\/h3><div class=\"aux-modern-heading-description\"><p align=\"justify\">Trabalhamos nessa parceria por mais de 10 anos, a Contabilidade demonstra\u00e7\u00e3o nos ajudou nos piores momentos, sempre com muita paci\u00eancia e disponibilidade conosco. N\u00e3o trocamos de contabilidade por nada nesse mundo.<\/p><\/div><\/div>\n        <\/section>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2b9f47f elementor--star-style-star_unicode elementor-star-rating-tablet--align-center elementor-widget elementor-widget-star-rating\" data-id=\"2b9f47f\" data-element_type=\"widget\" data-widget_type=\"star-rating.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\n\t\t<div class=\"elementor-star-rating__wrapper\">\n\t\t\t\t\t\t<div class=\"elementor-star-rating\" title=\"5\/5\" itemtype=\"http:\/\/schema.org\/Rating\" itemscope=\"\" itemprop=\"reviewRating\"><i class=\"elementor-star-full\">&#9733;<\/i><i class=\"elementor-star-full\">&#9733;<\/i><i class=\"elementor-star-full\">&#9733;<\/i><i class=\"elementor-star-full\">&#9733;<\/i><i class=\"elementor-star-full\">&#9733;<\/i> <span itemprop=\"ratingValue\" class=\"elementor-screen-only\">5\/5<\/span><\/div>\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-ffd6e4d elementor-widget elementor-widget-aux_modern_heading\" data-id=\"ffd6e4d\" data-element_type=\"widget\" data-widget_type=\"aux_modern_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<section class=\"aux-widget-modern-heading\">\n            <div class=\"aux-widget-inner\"><h3 class=\"aux-modern-heading-primary\">Ana Maria Ad\u00e9rico<\/h3><h4 class=\"aux-modern-heading-secondary\"><span class=\"aux-head-before\">Diretora geral -<\/span><span class=\"aux-head-highlight\">Rede automotiva Linhares Pessoa<\/span><\/h4><\/div>\n        <\/section>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a195e0e elementor-widget elementor-widget-aux_carousel_navigation\" data-id=\"a195e0e\" data-element_type=\"widget\" data-widget_type=\"aux_carousel_navigation.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\n        <div class=\"aux-carousel-navigation\" data-target=\".flexible-carousel\">\n                                <div class=\"aux-prev aux-prev-custom aux-custom-nav\">\n                                            <span class=\"auxicon auxicon-arrow-left-1\"><\/span>\n                                        <\/div>\n                    <div class=\"aux-next aux-next-custom aux-custom-nav\">\n                                            <span class=\"auxicon2 auxicon2-arrow-thin-right\"><\/span>\n                                        <\/div>\n                        <\/div>\n\n    \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div><\/div><\/section><!-- widget-container -->\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d8246b7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d8246b7\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;shape_divider_top&quot;:&quot;curve&quot;,&quot;shape_divider_top_negative&quot;:&quot;yes&quot;,&quot;shape_divider_bottom&quot;:&quot;curve&quot;,&quot;shape_divider_bottom_negative&quot;:&quot;yes&quot;}\">\n\t\t\t\t\t<div class=\"elementor-shape elementor-shape-top\" 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=\"M500,97C126.7,96.3,0.8,19.8,0,0v100l1000,0V1C1000,19.4,873.3,97.8,500,97z\"\/>\n<\/svg>\t\t<\/div>\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=\"M500,97C126.7,96.3,0.8,19.8,0,0v100l1000,0V1C1000,19.4,873.3,97.8,500,97z\"\/>\n<\/svg>\t\t<\/div>\n\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"aux-parallax-section elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-128cc5c\" data-id=\"128cc5c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9c38e4a aux-appear-watch-animation aux-scale-down elementor-widget elementor-widget-aux_modern_heading\" data-id=\"9c38e4a\" data-element_type=\"widget\" data-widget_type=\"aux_modern_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<section class=\"aux-widget-modern-heading\">\n            <div class=\"aux-widget-inner\"><h5 class=\"aux-modern-heading-primary\">NOSSOS PLANOS<\/h5><h1 class=\"aux-modern-heading-secondary\"><span class=\"aux-head-before\">Escolha o plano ideal para o seu neg\u00f3cio<\/span><\/h1><\/div>\n        <\/section>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-97bd49f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"97bd49f\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"aux-parallax-section elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-2b2119a aux-appear-watch-animation aux-fade-in-left-1\" data-id=\"2b2119a\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-41b38bf elementor-widget elementor-widget-aux_modern_heading\" data-id=\"41b38bf\" data-element_type=\"widget\" data-widget_type=\"aux_modern_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<section class=\"aux-widget-modern-heading\">\n            <div class=\"aux-widget-inner\"><h3 class=\"aux-modern-heading-primary\">B\u00e1sico<\/h3><h5 class=\"aux-modern-heading-secondary\"><span class=\"aux-head-before\">R$189<\/span><\/h5><\/div>\n        <\/section>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2007849 elementor-widget elementor-widget-aux_flex_label\" data-id=\"2007849\" data-element_type=\"widget\" data-widget_type=\"aux_flex_label.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<section class=\"widget-container aux-widget-container aux-widget-flex-label\">\n            <div class=\"aux-widget-inner aux-text-align-center\"><p class=\"aux-flex-label-wrap\">R$<span class=\"aux-label-piece aux-label-piece-f019ae8 elementor-repeater-item-f019ae8\" >99<\/span><span class=\"aux-label-piece aux-label-piece-c2bfed4 elementor-repeater-item-c2bfed4\" >\/ m\u00eas<\/span><\/p><\/div>\n        <\/section>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-62f5c60 elementor-widget elementor-widget-aux_icon_list\" data-id=\"62f5c60\" data-element_type=\"widget\" data-widget_type=\"aux_icon_list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<section class=\"widget-container aux-widget-icon-list aux-parent-aud1a2e8e6\" style=\"\" ><div class=\"widget-inner\"><div class=\"aux-widget-icon-list-inner\"><ul class=\"aux-icon-list-items aux-direction-default\" ><li class=\"aux-icon-list-item aux-list-item-has-icon aux-icon-list-item-726b294 elementor-repeater-item-726b294\" ><span class=\"aux-icon-list-icon auxicon auxicon-checkmark\" ><\/span><span class=\"aux-icon-list-text\" >Contabilidade completa<\/span><\/li><li class=\"aux-icon-list-item aux-list-item-has-icon aux-icon-list-item-aeef658 elementor-repeater-item-aeef658\" ><span class=\"aux-icon-list-icon auxicon auxicon-checkmark\" ><\/span><span class=\"aux-icon-list-text\" >Processo de abertura gr\u00e1tis<\/span><\/li><li class=\"aux-icon-list-item aux-list-item-has-icon aux-icon-list-item-b58d32d elementor-repeater-item-b58d32d\" ><span class=\"aux-icon-list-icon auxicon auxicon-checkmark\" ><\/span><span class=\"aux-icon-list-text\" >Abertura sem sair de casa<\/span><\/li><li class=\"aux-icon-list-item aux-list-item-has-icon aux-icon-list-item-61775f3 elementor-repeater-item-61775f3\" ><span class=\"aux-icon-list-icon auxicon auxicon-close-1\" ><\/span><span class=\"aux-icon-list-text\" >Emissor de NF\u2019s ilimitado<\/span><\/li><li class=\"aux-icon-list-item aux-list-item-has-icon aux-icon-list-item-1058ca4 elementor-repeater-item-1058ca4\" ><span class=\"aux-icon-list-icon auxicon auxicon-close-1\" ><\/span><span class=\"aux-icon-list-text\" >Equipe de contabilidade exclusiva<\/span><\/li><\/ul><\/div><\/div><\/section><!-- widget-container -->\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8da3fd9 elementor-widget elementor-widget-aux_modern_button\" data-id=\"8da3fd9\" data-element_type=\"widget\" data-widget_type=\"aux_modern_button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t    <div class=\"aux-modern-button-wrapper aux-modern-button-align-left\" >\n                    <a class=\"aux-modern-button aux-black aux-modern-button-md aux-modern-button-normal aux-modern-button-default aux-icon-right\">\n                <div class=\"aux-overlay\"><\/div>\n                                    <div class=\"aux-icon \">\n                        <i aria-hidden=\"true\" class=\"auxicon auxicon-triangle-right\"><\/i>                    <\/div>\n                                <div class=\"aux-text\">\n<span class=\"aux-text-before\">Contratar<\/span>                <\/div>\n            <\/a>\n            \n    <\/div>\n\n    \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"aux-parallax-section elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-d8fb106 aux-appear-watch-animation aux-scale-down\" data-id=\"d8fb106\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9b38fd9 elementor-widget elementor-widget-aux_modern_heading\" data-id=\"9b38fd9\" data-element_type=\"widget\" data-widget_type=\"aux_modern_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<section class=\"aux-widget-modern-heading\">\n            <div class=\"aux-widget-inner\"><h3 class=\"aux-modern-heading-primary\">Padr\u00e3o<\/h3><h5 class=\"aux-modern-heading-secondary\"><span class=\"aux-head-before\">R$299<\/span><\/h5><\/div>\n        <\/section>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5223b82 elementor-widget elementor-widget-aux_flex_label\" data-id=\"5223b82\" data-element_type=\"widget\" data-widget_type=\"aux_flex_label.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<section class=\"widget-container aux-widget-container aux-widget-flex-label\">\n            <div class=\"aux-widget-inner aux-text-align-center\"><p class=\"aux-flex-label-wrap\">R$<span class=\"aux-label-piece aux-label-piece-f019ae8 elementor-repeater-item-f019ae8\" >199<\/span><span class=\"aux-label-piece aux-label-piece-c2bfed4 elementor-repeater-item-c2bfed4\" >\/ m\u00eas<\/span><\/p><\/div>\n        <\/section>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6b3c114 elementor-widget elementor-widget-aux_icon_list\" data-id=\"6b3c114\" data-element_type=\"widget\" data-widget_type=\"aux_icon_list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<section class=\"widget-container aux-widget-icon-list aux-parent-au091335e7\" style=\"\" ><div class=\"widget-inner\"><div class=\"aux-widget-icon-list-inner\"><ul class=\"aux-icon-list-items aux-direction-default\" ><li class=\"aux-icon-list-item aux-list-item-has-icon aux-icon-list-item-726b294 elementor-repeater-item-726b294\" ><span class=\"aux-icon-list-icon auxicon auxicon-checkmark\" ><\/span><span class=\"aux-icon-list-text\" >Contabilidade completa<\/span><\/li><li class=\"aux-icon-list-item aux-list-item-has-icon aux-icon-list-item-aeef658 elementor-repeater-item-aeef658\" ><span class=\"aux-icon-list-icon auxicon auxicon-checkmark\" ><\/span><span class=\"aux-icon-list-text\" >Processo de abertura gr\u00e1tis<\/span><\/li><li class=\"aux-icon-list-item aux-list-item-has-icon aux-icon-list-item-b58d32d elementor-repeater-item-b58d32d\" ><span class=\"aux-icon-list-icon auxicon auxicon-checkmark\" ><\/span><span class=\"aux-icon-list-text\" >Abertura sem sair de casa<\/span><\/li><li class=\"aux-icon-list-item aux-list-item-has-icon aux-icon-list-item-61775f3 elementor-repeater-item-61775f3\" ><span class=\"aux-icon-list-icon auxicon auxicon-checkmark\" ><\/span><span class=\"aux-icon-list-text\" >Emissor de NF's ilimitado<\/span><\/li><li class=\"aux-icon-list-item aux-list-item-has-icon aux-icon-list-item-8edd7f5 elementor-repeater-item-8edd7f5\" ><span class=\"aux-icon-list-icon auxicon auxicon-close-1\" ><\/span><span class=\"aux-icon-list-text\" >Equipe de contabilidade exclusiva<\/span><\/li><\/ul><\/div><\/div><\/section><!-- widget-container -->\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bdea0f0 elementor-widget elementor-widget-aux_modern_button\" data-id=\"bdea0f0\" data-element_type=\"widget\" data-widget_type=\"aux_modern_button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t    <div class=\"aux-modern-button-wrapper aux-modern-button-align-left\" >\n                    <a class=\"aux-modern-button aux-black aux-modern-button-md aux-modern-button-normal aux-modern-button-default aux-icon-right\">\n                <div class=\"aux-overlay\"><\/div>\n                                    <div class=\"aux-icon \">\n                        <i aria-hidden=\"true\" class=\"auxicon auxicon-triangle-right\"><\/i>                    <\/div>\n                                <div class=\"aux-text\">\n<span class=\"aux-text-before\">Contratar<\/span>                <\/div>\n            <\/a>\n            \n    <\/div>\n\n    \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"aux-parallax-section elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-d28b7c0 aux-appear-watch-animation aux-fade-in-right-1\" data-id=\"d28b7c0\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ba6af9a elementor-widget elementor-widget-aux_modern_heading\" data-id=\"ba6af9a\" data-element_type=\"widget\" data-widget_type=\"aux_modern_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<section class=\"aux-widget-modern-heading\">\n            <div class=\"aux-widget-inner\"><h3 class=\"aux-modern-heading-primary\">Premium<\/h3><h5 class=\"aux-modern-heading-secondary\"><span class=\"aux-head-before\">R$489<\/span><\/h5><\/div>\n        <\/section>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-86dea5d elementor-widget elementor-widget-aux_flex_label\" data-id=\"86dea5d\" data-element_type=\"widget\" data-widget_type=\"aux_flex_label.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<section class=\"widget-container aux-widget-container aux-widget-flex-label\">\n            <div class=\"aux-widget-inner aux-text-align-center\"><p class=\"aux-flex-label-wrap\">R$<span class=\"aux-label-piece aux-label-piece-f019ae8 elementor-repeater-item-f019ae8\" >379<\/span><span class=\"aux-label-piece aux-label-piece-c2bfed4 elementor-repeater-item-c2bfed4\" >\/ m\u00eas<\/span><\/p><\/div>\n        <\/section>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5f983cc elementor-widget elementor-widget-aux_icon_list\" data-id=\"5f983cc\" data-element_type=\"widget\" data-widget_type=\"aux_icon_list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<section class=\"widget-container aux-widget-icon-list aux-parent-au5bf0e3ab\" style=\"\" ><div class=\"widget-inner\"><div class=\"aux-widget-icon-list-inner\"><ul class=\"aux-icon-list-items aux-direction-default\" ><li class=\"aux-icon-list-item aux-list-item-has-icon aux-icon-list-item-726b294 elementor-repeater-item-726b294\" ><span class=\"aux-icon-list-icon auxicon auxicon-checkmark\" ><\/span><span class=\"aux-icon-list-text\" >Contabilidade completa<\/span><\/li><li class=\"aux-icon-list-item aux-list-item-has-icon aux-icon-list-item-aeef658 elementor-repeater-item-aeef658\" ><span class=\"aux-icon-list-icon auxicon auxicon-checkmark\" ><\/span><span class=\"aux-icon-list-text\" >Processo de abertura gr\u00e1tis<\/span><\/li><li class=\"aux-icon-list-item aux-list-item-has-icon aux-icon-list-item-b58d32d elementor-repeater-item-b58d32d\" ><span class=\"aux-icon-list-icon auxicon auxicon-checkmark\" ><\/span><span class=\"aux-icon-list-text\" >Abertura sem sair de casa<\/span><\/li><li class=\"aux-icon-list-item aux-list-item-has-icon aux-icon-list-item-61775f3 elementor-repeater-item-61775f3\" ><span class=\"aux-icon-list-icon auxicon auxicon-checkmark\" ><\/span><span class=\"aux-icon-list-text\" >Emissor de NF's ilimitado<\/span><\/li><li class=\"aux-icon-list-item aux-list-item-has-icon aux-icon-list-item-b1d3bd4 elementor-repeater-item-b1d3bd4\" ><span class=\"aux-icon-list-icon auxicon auxicon-checkmark\" ><\/span><span class=\"aux-icon-list-text\" >Equipe de contabilidade exclusiva<\/span><\/li><\/ul><\/div><\/div><\/section><!-- widget-container -->\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-60a4f37 elementor-widget elementor-widget-aux_modern_button\" data-id=\"60a4f37\" data-element_type=\"widget\" data-widget_type=\"aux_modern_button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t    <div class=\"aux-modern-button-wrapper aux-modern-button-align-left\" >\n                    <a class=\"aux-modern-button aux-black aux-modern-button-md aux-modern-button-normal aux-modern-button-default aux-icon-right\">\n                <div class=\"aux-overlay\"><\/div>\n                                    <div class=\"aux-icon \">\n                        <i aria-hidden=\"true\" class=\"auxicon auxicon-triangle-right\"><\/i>                    <\/div>\n                                <div class=\"aux-text\">\n<span class=\"aux-text-before\">Contratar<\/span>                <\/div>\n            <\/a>\n            \n    <\/div>\n\n    \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d43d7e2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d43d7e2\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"aux-parallax-section elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-fe89820\" data-id=\"fe89820\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a1b4171 aux-appear-watch-animation aux-scale-down elementor-widget elementor-widget-aux_modern_heading\" data-id=\"a1b4171\" data-element_type=\"widget\" data-widget_type=\"aux_modern_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<section class=\"aux-widget-modern-heading\">\n            <div class=\"aux-widget-inner\"><h5 class=\"aux-modern-heading-primary\">CONTE\u00daDO ONLINE<\/h5><\/div>\n        <\/section>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-8dbc09a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8dbc09a\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"aux-parallax-section elementor-column elementor-col-25 elementor-inner-column elementor-element elementor-element-dcdb61e\" data-id=\"dcdb61e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c6fed01 elementor-widget elementor-widget-heading\" data-id=\"c6fed01\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Calend\u00e1rio Federal<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c45299e elementor-widget elementor-widget-shortcode\" data-id=\"c45299e\" 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-federal - START -->\n<span id='csmi-8f81c1b740944ba0c0fa1de3a88ad402' class='csmi csmi-bid-5 csmi-calendario-federal'>\ufeff<form name=\"frm\" id=\"frm\" action=\"javascript:void(0)\" method=\"post\" autocomplete=\"off\">\n<div id=\"vis5\" style=\"display:none; font-size:12px; font-family:verdana; position:relative; overflow:auto; width:80%!important; border-radius:5px; height:550px;\"><p>&nbsp;<\/p>\n<table width=\"750\" border=\"1\" cellpadding=\"0\" cellspacing=\"0\" bordercolor=\"#CCCCCC\">  <tbody>\n    <tr>\n      <td height=\"68\" rowspan=\"2\" width=\"117\"><strong>C\u00f3digo de Receita<\/strong><\/td>\n      <td width=\"100\"><strong>Grupo de Tributo<\/strong><\/td>\n      <td width=\"481\"><strong>Descri\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"236\"><strong>Per\u00edodo de Apura\u00e7\u00e3o<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"34\" width=\"100\"><strong>Documento Arrecada\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"481\"><strong>Categoria da Declara\u00e7\u00e3o \/ Origem Escritura\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"236\"><strong>Fundamenta\u00e7\u00e3o Legal<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">1661<\/td>\n      <td width=\"100\">CPSS<\/td>\n      <td width=\"481\">CPSS - Servidor Civil Ativo<\/td>\n      <td width=\"236\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_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=\"54\" rowspan=\"2\" width=\"117\">1700<\/td>\n      <td width=\"100\">CPSS<\/td>\n      <td width=\"481\">CPSS - Servidor Civil Inativo<\/td>\n      <td width=\"236\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_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=\"54\" rowspan=\"2\" width=\"117\">1717<\/td>\n      <td width=\"100\">CPSS<\/td>\n      <td width=\"481\">CPSS - Pensionista Civil<\/td>\n      <td width=\"236\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_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=\"54\" rowspan=\"2\" width=\"117\">1769<\/td>\n      <td width=\"100\">CPSS<\/td>\n      <td width=\"481\">CPSS - Patronal - Servidor Civil Ativo - Opera\u00e7\u00e3o Intra-Or\u00e7ament\u00e1ria<\/td>\n      <td width=\"236\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_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=\"54\" rowspan=\"2\" width=\"117\">1814<\/td>\n      <td width=\"100\">CPSS<\/td>\n      <td width=\"481\">CPSS - Patronal - Servidor no Exterior - Opera\u00e7\u00e3o Intra-Or\u00e7ament\u00e1ria<\/td>\n      <td width=\"236\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_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=\"54\" rowspan=\"2\" width=\"117\">1723<\/td>\n      <td width=\"100\">CPSS<\/td>\n      <td width=\"481\">CPSS - Servidor Civil Ativo - Precat\u00f3rio Judicial e Requisi\u00e7\u00e3o de Pequeno Valor<\/td>\n      <td width=\"236\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_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=\"54\" rowspan=\"2\" width=\"117\">1730<\/td>\n      <td width=\"100\">CPSS<\/td>\n      <td width=\"481\">CPSS - Servidor Civil Inativo - Precat\u00f3rio Judicial e Requisi\u00e7\u00e3o de Pequeno Valor<\/td>\n      <td width=\"236\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_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=\"54\" rowspan=\"2\" width=\"117\">1752<\/td>\n      <td width=\"100\">CPSS<\/td>\n      <td width=\"481\">CPSS - Pensionista - Precat\u00f3rio Judicial e Requisi\u00e7\u00e3o de Pequeno Valor<\/td>\n      <td width=\"236\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_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=\"vis6\" 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\">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        (30\/04\/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        (30\/04\/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        (30\/04\/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        (30\/04\/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        (30\/04\/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        (30\/04\/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        (30\/04\/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        (30\/04\/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        (30\/04\/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        (30\/04\/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        (30\/04\/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        (30\/04\/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        (30\/04\/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        (30\/04\/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        (30\/04\/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        (30\/04\/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        (30\/04\/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        (30\/04\/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        (30\/04\/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        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" 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        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" 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        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" 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        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" 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        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" 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        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" 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        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" 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        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" 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\">\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\">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        (30\/04\/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        (30\/04\/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        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" 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\">  <tbody>\n    <tr>\n      <td height=\"41\" width=\"178\"><strong>Prazo de Apresenta\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"178\"><strong>Interessado<\/strong><\/td>\n      <td width=\"561\"><strong>Declara\u00e7\u00f5es, Demonstrativos e Documentos<\/strong><\/td>\n      <td width=\"160\"><strong>Per\u00edodo de Refer\u00eancia<\/strong><\/td>\n      <td width=\"308\"><strong>Base Normativa<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"41\">10<\/td>\n      <td>PJ<\/td>\n      <td width=\"561\">SisObraPrefWeb \u2013 Envio, pelo Munic\u00edpio, da rela\u00e7\u00e3o de todos os alvar\u00e1s para constru\u00e7\u00e3o civil e documentos de habite-se concedidos.<\/td>\n      <td>Abril\/2026<\/td>\n      <td><a href=\"https:\/\/normasinternet2.receita.fazenda.gov.br\/#\/consulta\/externa\/114290\/visao\/multivigente\">Instru\u00e7\u00e3o Normativa RFB n\u00ba 1.998\/2020<\/a><\/td>\n    <\/tr>\n  <\/tbody>\n<\/table>\n<\/div><div id=\"vis13\" style=\"display:none; font-size:12px; font-family:verdana; position:relative; overflow:auto; width:80%!important; border-radius:5px; height:550px;\"><p>&nbsp;<\/p>\n<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\">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\/05\/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\/05\/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\/05\/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\/05\/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\/05\/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\/05\/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\/05\/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\/05\/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\/05\/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\/05\/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\/05\/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\/05\/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\/05\/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\/05\/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\/05\/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\/05\/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\/05\/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\/05\/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\/05\/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\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" 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\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" 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\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" 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\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" 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\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" 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\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" 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\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" 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\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" 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        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" 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        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L5143.htm#art1\">Lei n\u00ba 5.143\/66 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n  <\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<\/div><div id=\"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  <tbody>\n    <tr>\n      <td height=\"70\" rowspan=\"2\" width=\"123\"><strong>C\u00f3digo de Receita<\/strong><\/td>\n      <td width=\"105\"><strong>Grupo de Tributo<\/strong><\/td>\n      <td width=\"504\"><strong>Descri\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"247\"><strong>Per\u00edodo de Apura\u00e7\u00e3o<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"35\" width=\"105\"><strong>Documento Arrecada\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"504\"><strong>Categoria da Declara\u00e7\u00e3o \/ Origem Escritura\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"247\"><strong>Fundamenta\u00e7\u00e3o Legal<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3770<\/td>\n      <td width=\"105\">PIS\/Pasep<\/td>\n      <td width=\"504\">Reten\u00e7\u00e3o - Aquisi\u00e7\u00e3o de autope\u00e7as<\/td>\n      <td width=\"247\">2\u00aa quinzena m\u00eas anterior<br>\n        (30\/04\/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        (30\/04\/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        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" 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        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" 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\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" 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\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" 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\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" 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\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" 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\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" 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\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" 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\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" 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\/05\/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        (04\/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        (04\/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        (04\/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        (04\/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        (04\/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        (04\/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        (04\/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        (04\/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        (04\/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        (04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"105\">GPS<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8212cons.htm#art21.\">Lei n\u00ba 8.212\/91 Art. 21<\/a><\/td>\n    <\/tr>\n  <\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<table width=\"750\" border=\"1\" cellpadding=\"0\" cellspacing=\"0\" bordercolor=\"#CCCCCC\">  <colgroup>\n  <col span=\"2\" width=\"178\">\n  <col width=\"587\">\n  <col width=\"209\">\n  <col width=\"308\">\n  <\/colgroup>\n  <tbody>\n    <tr>\n      <td height=\"41\" width=\"178\">Prazo de Apresenta\u00e7\u00e3o<\/td>\n      <td 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=\"41\">8<\/td>\n      <td>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>Abril\/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    <tr>\n      <td height=\"21\">15<\/td>\n      <td>PJ<\/td>\n      <td width=\"587\">DCP - Demonstrativo do Cr\u00e9dito Presumido<\/td>\n      <td width=\"209\">Janeiro a Mar\u00e7o\/2026<\/td>\n      <td><a href=\"https:\/\/normasinternet2.receita.fazenda.gov.br\/#\/consulta\/externa\/15320\">Instru\u00e7\u00e3o Normativa SRF n\u00ba 419\/2004<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"41\">15<\/td>\n      <td>PJ<\/td>\n      <td width=\"587\">EFD-Contribui\u00e7\u00f5es \u2013 Escritura\u00e7\u00e3o Fiscal Digital das Contribui\u00e7\u00f5es incidentes sobre a Receita<\/td>\n      <td>Mar\u00e7o\/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\">15<\/td>\n      <td>PJ<\/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>Abril\/2026<\/td>\n      <td><a href=\"https:\/\/normasinternet2.receita.fazenda.gov.br\/#\/consulta\/externa\/119859\">Instru\u00e7\u00e3o Normativa RFB n\u00ba 2.043\/2021<\/a><\/td>\n    <\/tr>\n  <\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<\/div><div id=\"vis20\" style=\"display:none; font-size:12px; font-family:verdana; position:relative; overflow:auto; width:80%!important; border-radius:5px; height:550px;\"><p>&nbsp;<\/p>\n<table width=\"750\" border=\"1\" cellpadding=\"0\" cellspacing=\"0\" bordercolor=\"#CCCCCC\">  <tbody>\n    <tr>\n      <td height=\"68\" rowspan=\"2\" width=\"117\"><strong>C\u00f3digo de Receita<\/strong><\/td>\n      <td width=\"100\"><strong>Grupo de Tributo<\/strong><\/td>\n      <td width=\"481\"><strong>Descri\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"236\"><strong>Per\u00edodo de Apura\u00e7\u00e3o<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"34\" width=\"100\"><strong>Documento Arrecada\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"481\"><strong>Categoria da Declara\u00e7\u00e3o \/ Origem Escritura\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"236\"><strong>Fundamenta\u00e7\u00e3o Legal<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"51\" rowspan=\"2\" width=\"117\">--<\/td>\n      <td width=\"100\">Simples Dom\u00e9stico<\/td>\n      <td width=\"481\">Regime unificado de pagamento de tributos, de contribui\u00e7\u00f5es e dos demais encargos do empregador dom\u00e9stico<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"17\">DAE<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ eSocial<\/td>\n      <td>\u00a0<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">4574<\/td>\n      <td width=\"100\">PIS\/Pasep<\/td>\n      <td width=\"481\">Entidades financeiras e equiparadas\u00a0<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/Lcp07.htm\">Lei Complementar n\u00ba 7\/70 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">3208<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Rendimentos de Capital - Alugu\u00e9is e royalties pagos a pessoa f\u00edsica<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L7713.htm#art7\">Lei n\u00ba 7.713\/88 Art. 7\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">3277<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Rendimentos de Capital - Rendimentos de partes benefici\u00e1rias ou de fundador<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art96\">Decreto-Lei n\u00ba 5.844\/43 Art. 96<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">3223<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">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=\"236\">M\u00eas Anterior<br>\n        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L7713.htm#art31\">Lei n\u00ba 7.713\/88 Art. 31<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">3556<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Rendimentos de Capital - Resgate Previd\u00eancia Complementar\/Modalidade Benef\u00edcio Definido - N\u00e3o Optante Tributa\u00e7\u00e3o Exclusiva<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L4506.htm#art16\">Lei n\u00ba 4.506\/64 Art. 16<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">3579<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Rendimentos de Capital - Resgate Previd\u00eancia Complementar - Optante Tributa\u00e7\u00e3o Exclusiva<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_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=\"54\" rowspan=\"2\" width=\"117\">3540<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Rendimentos de Capital - Benef\u00edcio Previd\u00eancia Complementar - N\u00e3o Optante Tributa\u00e7\u00e3o Exclusiva<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L4506.htm#art16\">Lei n\u00ba 4.506\/64 Art. 16<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">5565<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Rendimentos de Capital - Benef\u00edcio Previd\u00eancia Complementar - Optante Tributa\u00e7\u00e3o Exclusiva<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_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=\"54\" rowspan=\"2\" width=\"117\">0561<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Rendimentos do Trabalho - Trabalho assalariado (exceto Trabalhador Dom\u00e9stico)<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">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=\"54\" rowspan=\"2\" width=\"117\">0588<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Rendimentos do Trabalho - Trabalho sem v\u00ednculo empregat\u00edcio<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">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=\"54\" rowspan=\"2\" width=\"117\">3533<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Rendimentos do Trabalho - Aposentadoria Regime Geral ou do Servidor P\u00fablico<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">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=\"54\" rowspan=\"2\" width=\"117\">3562<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Rendimentos do Trabalho - Participa\u00e7\u00e3o nos Lucros ou Resultados - PLR<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">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=\"54\" rowspan=\"2\" width=\"117\">5936<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">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=\"236\">M\u00eas Anterior<br>\n        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8541.htm#art46\">Lei n\u00ba 8.8541\/92 Art 46<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">1889<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Rendimentos do Trabalho - Rendimentos Acumulados\u00a0<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">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=\"54\" rowspan=\"2\" width=\"117\">1708<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Outros Rendimentos - Remunera\u00e7\u00e3o de servi\u00e7os prestados por pessoa jur\u00eddica<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/Decreto-Lei\/1965-1988\/Del2462.htm#art3\">Decreto-Lei n\u00ba 2.462\/88 Art. 3\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">5944<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Outros Rendimentos - Pagamentos de PJ a PJ por servi\u00e7os de factoring<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/Decreto-Lei\/1965-1988\/Del2030.htm#art2\">Decreto-Lei n\u00ba 2.030\/83 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">3280<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Outros Rendimentos - Pagamento PJ a cooperativa de trabalho<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L8541.htm#art45\">Lei n\u00ba 8.541\/92 Art. 45<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">5204<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Outros Rendimentos - Juros e indeniza\u00e7\u00f5es de lucros cessantes<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L8981.htm#art60\">Lei n\u00ba 8.981\/95 Art. 60<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">6891<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Outros Rendimentos - Vida Gerador de Benef\u00edcio Livre (VGBL)<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L7713.htm#art7\">Lei n\u00ba 7.713\/88 Art. 7\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">6904<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Outros Rendimentos - Indeniza\u00e7\u00e3o por danos morais<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L7713.htm#art7\">Lei n\u00ba 7.713\/88 Art. 7\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">5928<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">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=\"236\">M\u00eas Anterior<br>\n        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/L10.833.htm#art27\">Lei n\u00ba 10.833\/03 Art. 27<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"71\" rowspan=\"2\" width=\"117\">1895<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">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=\"236\">M\u00eas Anterior<br>\n        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L7713.htm#art12b.\">Lei n\u00ba 7.713\/88 Art. 12\u00ba-B<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">8045<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Outros Rendimentos - Demais rendimentos<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l7450.htm#art53\">Lei n\u00ba 7.450\/85 Art. 53<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">1841<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Lucros ou Dividendos - residentes no pa\u00eds<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/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=\"54\" rowspan=\"2\" width=\"117\">5952<\/td>\n      <td width=\"100\">CSRF<\/td>\n      <td width=\"481\">Reten\u00e7\u00e3o de contribui\u00e7\u00f5es - pagamentos de PJ a PJ de direito privado (Cofins, PIS\/Pasep, CSLL)<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/l10.833.htm#art30\">Lei n\u00ba 10.833\/03 Art. 30<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">5979<\/td>\n      <td width=\"100\">CSRF<\/td>\n      <td width=\"481\">Reten\u00e7\u00e3o PIS\/Pasep - pagamentos de PJ a PJ de direito privado<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/l10.833.htm#art30\">Lei n\u00ba 10.833\/03 Art. 30<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">5960<\/td>\n      <td width=\"100\">CSRF<\/td>\n      <td width=\"481\">Reten\u00e7\u00e3o Cofins - pagamentos de PJ a PJ de direito privado<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/l10.833.htm#art30\">Lei n\u00ba 10.833\/03 Art. 30<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">5987<\/td>\n      <td width=\"100\">CSRF<\/td>\n      <td width=\"481\">Reten\u00e7\u00e3o CSLL - pagamentos de PJ a PJ de direito privado<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/l10.833.htm#art30\">Lei n\u00ba 10.833\/03 Art. 30<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">2985<\/td>\n      <td width=\"100\">Contribui\u00e7\u00e3o Previdenci\u00e1ria<\/td>\n      <td width=\"481\">Contribui\u00e7\u00e3o Previdenci\u00e1ria Sobre Receita Bruta\u00a0<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">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=\"54\" rowspan=\"2\" width=\"117\">2991<\/td>\n      <td width=\"100\">Contribui\u00e7\u00e3o Previdenci\u00e1ria<\/td>\n      <td width=\"481\">Contribui\u00e7\u00e3o Previdenci\u00e1ria Sobre Receita Bruta\u00a0<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">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=\"54\" rowspan=\"2\" width=\"117\">7987<\/td>\n      <td width=\"100\">Cofins<\/td>\n      <td width=\"481\">Entidades financeiras e equiparadas\u00a0<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/lcp70.htm#art1\">Lei Complementar n\u00ba 70\/91 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">0039<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Remunera\u00e7\u00e3o Servi\u00e7os Prestados por Pessoa Jur\u00eddica - Opera\u00e7\u00f5es Intra Or\u00e7ament\u00e1rias<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/1965-1988\/Del2030.htm#art2\">Decreto-Lei n\u00ba 2.030\/83 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">0067<\/td>\n      <td width=\"100\">CSRF<\/td>\n      <td width=\"481\">Produtos - Reten\u00e7\u00e3o em Pagamentos por \u00d3rg\u00e3os P\u00fablicos - Opera\u00e7\u00f5es Intra Or\u00e7ament\u00e1rias<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\">DARF<\/td>\n      <td width=\"481\">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=\"54\" rowspan=\"2\" width=\"117\">0070<\/td>\n      <td width=\"100\">CSRF<\/td>\n      <td width=\"481\">Transporte de Passageiros - Reten\u00e7\u00e3o em Pagamentos por \u00d3rg\u00e3os P\u00fablicos - Opera\u00e7\u00f5es Intra Or\u00e7ament\u00e1rias<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\">DARF<\/td>\n      <td width=\"481\">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=\"54\" rowspan=\"2\" width=\"117\">0082<\/td>\n      <td width=\"100\">CSRF<\/td>\n      <td width=\"481\">Financeiras - Reten\u00e7\u00e3o em Pagamentos por \u00d3rg\u00e3os P\u00fablicos - Opera\u00e7\u00f5es Intra Or\u00e7ament\u00e1rias<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\">DARF<\/td>\n      <td width=\"481\">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=\"54\" rowspan=\"2\" width=\"117\">0095<\/td>\n      <td width=\"100\">CSRF<\/td>\n      <td width=\"481\">Servi\u00e7os - Reten\u00e7\u00e3o em Pagamentos por \u00d3rg\u00e3os P\u00fablicos - Opera\u00e7\u00f5es Intra Or\u00e7ament\u00e1rias\u00a0<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\">DARF<\/td>\n      <td width=\"481\">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=\"54\" rowspan=\"2\" width=\"117\">0110<\/td>\n      <td width=\"100\">CSRF<\/td>\n      <td width=\"481\">Medicamentos Adquiridos do Distribuidor ou Varejista - Retido por \u00d3rg\u00e3o P\u00fablico - Opera\u00e7\u00f5es Intra Or\u00e7ament\u00e1rias<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\">DARF<\/td>\n      <td width=\"481\">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=\"54\" rowspan=\"2\" width=\"117\">0122<\/td>\n      <td width=\"100\">CSRF<\/td>\n      <td width=\"481\">Transporte Internacional de Passageiros-Empresas Nacionais - Retido por \u00d3rg\u00e3o P\u00fablico-Opera\u00e7\u00f5es Intra Or\u00e7ament\u00e1rias<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\">DARF<\/td>\n      <td width=\"481\">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=\"71\" rowspan=\"2\" width=\"117\">0123<\/td>\n      <td width=\"100\">CSRF<\/td>\n      <td width=\"481\">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=\"236\">M\u00eas Anterior<br>\n        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\">DARF<\/td>\n      <td width=\"481\">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=\"68\" rowspan=\"2\" width=\"117\">1082<\/td>\n      <td width=\"100\">Contribui\u00e7\u00e3o Previdenci\u00e1ria<\/td>\n      <td width=\"481\">Contribui\u00e7\u00e3o previdenci\u00e1ria descontada de segurados empregados e avulsos e de trabalhadores rurais contratados por pequeno prazo<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"34\">DARF\/DAE<\/td>\n      <td width=\"481\">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=\"54\" rowspan=\"2\" width=\"117\">1099<\/td>\n      <td width=\"100\">Contribui\u00e7\u00e3o Previdenci\u00e1ria<\/td>\n      <td width=\"481\">Contribui\u00e7\u00e3o Previdenci\u00e1ria descontada de segurados contribuintes individuais\u00a0<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\">DARF\/DAE<\/td>\n      <td width=\"481\">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=\"85\" rowspan=\"2\" width=\"117\">1138<\/td>\n      <td width=\"100\">Contribui\u00e7\u00e3o Previdenci\u00e1ria<\/td>\n      <td width=\"481\">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=\"236\">M\u00eas Anterior<br>\n        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"34\">DARF\/DAE<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Empregador Dom\u00e9stico \/ Aferi\u00e7\u00e3o de Obra \/ Reclamat\u00f3ria Trabalhista \/ 1-eSocial \/ 5-Sero\u00a0<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L8212cons.htm#art22\">Lei n\u00ba 8.212\/91 Art. 22<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">--<\/td>\n      <td width=\"100\">Simples Nacional<\/td>\n      <td width=\"481\">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=\"236\">M\u00eas Anterior<br>\n        (04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\">DAS<\/td>\n      <td width=\"481\">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=\"54\" rowspan=\"2\" width=\"117\">6177<\/td>\n      <td width=\"100\">RET<\/td>\n      <td width=\"481\">Pagamento Unificado - Regime de Tributa\u00e7\u00e3o Espec\u00edfica do Futebol (TEF)<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2019-2022\/2021\/lei\/l14193.htm#art31\">Lei n\u00ba 14.193\/21 Art. 31<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">4095<\/td>\n      <td width=\"100\">RET<\/td>\n      <td width=\"481\">Pagamento Unificado - Ret Aplic\u00e1vel \u00e0s Incorpora\u00e7\u00f5es Imobili\u00e1rias (IRPJ, CSLL, PIS\/Pasep, Cofins)<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_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=\"71\" rowspan=\"2\" width=\"117\">1068<\/td>\n      <td width=\"100\">RET<\/td>\n      <td width=\"481\">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=\"236\">M\u00eas Anterior<br>\n        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_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=\"54\" rowspan=\"2\" width=\"117\">4112<\/td>\n      <td width=\"100\">RET<\/td>\n      <td width=\"481\">Regime Especial de Tributa\u00e7\u00e3o Aplic\u00e1vel \u00e0s Incorpora\u00e7\u00f5es Imobili\u00e1rias e \u00e0s Constru\u00e7\u00f5es (IRPJ)<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_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=\"54\" rowspan=\"2\" width=\"117\">4153<\/td>\n      <td width=\"100\">RET<\/td>\n      <td width=\"481\">Regime Especial de Tributa\u00e7\u00e3o Aplic\u00e1vel \u00e0s Incorpora\u00e7\u00f5es Imobili\u00e1rias e \u00e0s Constru\u00e7\u00f5es (CSLL)<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_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=\"54\" rowspan=\"2\" width=\"117\">4138<\/td>\n      <td width=\"100\">RET<\/td>\n      <td width=\"481\">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=\"236\">M\u00eas Anterior<br>\n        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_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=\"54\" rowspan=\"2\" width=\"117\">4166<\/td>\n      <td width=\"100\">RET<\/td>\n      <td width=\"481\">Regime Especial de Tributa\u00e7\u00e3o Aplic\u00e1vel \u00e0s Incorpora\u00e7\u00f5es Imobili\u00e1rias e \u00e0s Constru\u00e7\u00f5es (Cofins)<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_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 span=\"2\" width=\"170\">\n  <col width=\"536\">\n  <col width=\"153\">\n  <col width=\"294\">\n  <\/colgroup>\n  <tbody>\n    <tr>\n      <td height=\"42\" width=\"170\"><strong>Prazo de Apresenta\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"170\"><strong>Interessado<\/strong><\/td>\n      <td width=\"536\"><strong>Declara\u00e7\u00f5es, Demonstrativos e Documentos<\/strong><\/td>\n      <td width=\"153\"><strong>Per\u00edodo de Refer\u00eancia<\/strong><\/td>\n      <td width=\"294\"><strong>Base Normativa<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"40\">20<\/td>\n      <td>PJ<\/td>\n      <td width=\"536\">Dirbi \u2013 Declara\u00e7\u00e3o de Incentivos, Ren\u00fancias, Benef\u00edcios e Imunidades de Natureza Tribut\u00e1ria<\/td>\n      <td>Mar\u00e7o\/2026<\/td>\n      <td><a href=\"https:\/\/normasinternet2.receita.fazenda.gov.br\/#\/consulta\/externa\/114290\/visao\/multivigente\">Instru\u00e7\u00e3o Normativa RFB n\u00ba 2.198\/2024<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"40\">20<\/td>\n      <td>PJ<\/td>\n      <td width=\"536\">PGDAS-D \u2013 Programa Gerador do Documento de Arrecada\u00e7\u00e3o do Simples Nacional<\/td>\n      <td>Abril\/2026<\/td>\n      <td><a href=\"https:\/\/normasinternet2.receita.fazenda.gov.br\/#\/consulta\/externa\/92278\">Resolu\u00e7\u00e3o CGSN n\u00ba 140\/2018<\/a><\/td>\n    <\/tr>\n  <\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<\/div><div id=\"vis25\" style=\"display:none; font-size:12px; font-family:verdana; position:relative; overflow:auto; width:80%!important; border-radius:5px; height:550px;\"><p>&nbsp;<\/p>\n<table width=\"750\" border=\"1\" cellpadding=\"0\" cellspacing=\"0\" bordercolor=\"#CCCCCC\">  <tbody>\n    <tr>\n      <td height=\"68\" rowspan=\"2\" width=\"117\"><strong>C\u00f3digo de Receita<\/strong><\/td>\n      <td width=\"100\"><strong>Grupo de Tributo<\/strong><\/td>\n      <td width=\"481\"><strong>Descri\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"236\"><strong>Per\u00edodo de Apura\u00e7\u00e3o<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"34\" width=\"100\"><strong>Documento Arrecada\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"481\"><strong>Categoria da Declara\u00e7\u00e3o \/ Origem Escritura\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"236\"><strong>Fundamenta\u00e7\u00e3o Legal<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">1150<\/td>\n      <td width=\"100\">IOF<\/td>\n      <td width=\"481\">Opera\u00e7\u00f5es de Cr\u00e9dito - Pessoa Jur\u00eddica<\/td>\n      <td width=\"236\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L5143.htm#art1\">Lei n\u00ba 5.143\/66 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">7893<\/td>\n      <td width=\"100\">IOF<\/td>\n      <td width=\"481\">Opera\u00e7\u00f5es de Cr\u00e9dito - Pessoa F\u00edsica<\/td>\n      <td width=\"236\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L5143.htm#art1\">Lei n\u00ba 5.143\/66 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">4290<\/td>\n      <td width=\"100\">IOF<\/td>\n      <td width=\"481\">Opera\u00e7\u00f5es de C\u00e2mbio - Entrada de moeda<\/td>\n      <td width=\"236\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L8894.htm#art6\">Lei n\u00ba 8.894\/94 Art. 6\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">5220<\/td>\n      <td width=\"100\">IOF<\/td>\n      <td width=\"481\">Opera\u00e7\u00f5es de C\u00e2mbio - Sa\u00edda de moeda<\/td>\n      <td width=\"236\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L8894.htm#art6\">Lei n\u00ba 8.894\/94 Art. 6\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">6854<\/td>\n      <td width=\"100\">IOF<\/td>\n      <td width=\"481\">Aplica\u00e7\u00f5es Financeiras<\/td>\n      <td width=\"236\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/1989_1994\/l8033.htm#art1\">Lei n\u00ba 8.033\/90 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">6895<\/td>\n      <td width=\"100\">IOF<\/td>\n      <td width=\"481\">Factoring\u00a0<\/td>\n      <td width=\"236\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l9532.htm#art58\">Lei n\u00ba 9.532\/97 Art. 58<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">3467<\/td>\n      <td width=\"100\">IOF<\/td>\n      <td width=\"481\">Seguros<\/td>\n      <td width=\"236\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L5143.htm#art1\">Lei n\u00ba 5.143\/66 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">4028<\/td>\n      <td width=\"100\">IOF<\/td>\n      <td width=\"481\">Ouro, Ativo Financeiro<\/td>\n      <td width=\"236\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/Leis\/L7766.htm#art4\">Lei n\u00ba 7.766\/89 Art. 4\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">8053<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Rendimentos de Capital - T\u00edtulos de renda fixa - Pessoa F\u00edsica<\/td>\n      <td width=\"236\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L9779.htm#art5\">Lei n\u00ba 9.779\/99 Art. 5\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">3426<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Rendimentos de Capital - T\u00edtulos de renda fixa - Pessoa Jur\u00eddica<\/td>\n      <td width=\"236\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L9779.htm#art5\">Lei n\u00ba 9.779\/99 Art. 5\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">6800<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Rendimentos de Capital - Fundo de Investimento sujeito \u00e0 tributa\u00e7\u00e3o peri\u00f3dica<\/td>\n      <td width=\"236\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2023-2026\/2023\/Lei\/L14754.htm#art17\">Lei n\u00ba 14.754\/23 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">6813<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Rendimentos de Capital - Fundo de Investimento em A\u00e7\u00f5es<\/td>\n      <td width=\"236\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2023-2026\/2023\/Lei\/L14754.htm#art17\">Lei n\u00ba 14.754\/23 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">5273<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Rendimentos de Capital - Opera\u00e7\u00f5es de swap<\/td>\n      <td width=\"236\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L8981.htm#art74\">Lei n\u00ba 8.981\/95 Art. 74<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">8468<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Rendimentos de Capital - Day-Trade - Opera\u00e7\u00f5es em Bolsas<\/td>\n      <td width=\"236\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l9959.htm#art8\">Lei n\u00ba 9.959\/00 Art. 8\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">5557<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Rendimentos de Capital - Ganhos l\u00edquidos em opera\u00e7\u00f5es em bolsas e assemelhados<\/td>\n      <td width=\"236\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_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=\"54\" rowspan=\"2\" width=\"117\">5706<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Rendimentos de Capital - Juros remunerat\u00f3rios do capital pr\u00f3prio\u00a0<\/td>\n      <td width=\"236\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L9249.htm#art9..\">Lei n\u00ba 9.239\/95 Art. 9\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"71\" rowspan=\"2\" width=\"117\">5232<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">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=\"236\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L8668.htm#art17\">Lei n\u00ba 8.668\/03 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">0924<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Rendimentos de Capital - Demais rendimentos de capital<\/td>\n      <td width=\"236\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8313cons.htm#art16\">Lei n\u00ba 8.313\/91 Art. 16<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">3699<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Rendimentos de Capital - Aplica\u00e7\u00f5es financeiras em ativos de infraestrutura - Tributa\u00e7\u00e3o Exclusiva<\/td>\n      <td width=\"236\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_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=\"54\" rowspan=\"2\" width=\"117\">5029<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Rendimentos de Capital - Ganho de Capital - Integraliza\u00e7\u00e3o de Cotas com Ativos<\/td>\n      <td width=\"236\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_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=\"54\" rowspan=\"2\" width=\"117\">5035<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Rendimentos de Capital - Fundos de Investimento<\/td>\n      <td width=\"236\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_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=\"88\" rowspan=\"2\" width=\"117\">1605<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">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=\"236\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2023-2026\/2023\/Lei\/L14754.htm#art24\">Lei n\u00ba 14.754\/23 Art. 24<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">5286<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Rendimentos de Residentes ou Domiciliados no Exterior - Aplica\u00e7\u00f5es Financeiras<\/td>\n      <td width=\"236\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8383.htm#art29\">Lei n\u00ba 8.383\/91 Art. 29<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">9453<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Rendimentos de Residentes ou Domiciliados no Exterior - Juros remunerat\u00f3rios de capital pr\u00f3prio<\/td>\n      <td width=\"236\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art97.\">Decreto-Lei n\u00ba 5.844\/43 Art. 97<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">0916<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Outros Rendimentos - Pr\u00eamios obtidos em concursos e sorteios<\/td>\n      <td width=\"236\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art96\">Decreto-Lei n\u00ba 5.844\/43 Art. 96<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">8673<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Outros Rendimentos - Pr\u00eamios obtidos em bingos<\/td>\n      <td width=\"236\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art96\">Decreto-Lei n\u00ba 5.844\/43 Art. 96<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">9385<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Outros Rendimentos - Multas e vantagens<\/td>\n      <td width=\"236\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L9430.htm#art70\">Lei n\u00ba 9.430\/96 Art. 70<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">8109<\/td>\n      <td width=\"100\">PIS\/Pasep<\/td>\n      <td width=\"481\">Faturamento<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l9718.htm#art2\">Lei n\u00ba 9.718\/98 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">8301<\/td>\n      <td width=\"100\">PIS\/Pasep<\/td>\n      <td width=\"481\">Folha de sal\u00e1rios<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">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=\"54\" rowspan=\"2\" width=\"117\">3703<\/td>\n      <td width=\"100\">PIS\/Pasep<\/td>\n      <td width=\"481\">Pessoa jur\u00eddica de direito p\u00fablico<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/lcp08.htm#art1\">Lei Complementar n\u00ba 8\/70 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">8496<\/td>\n      <td width=\"100\">PIS\/Pasep<\/td>\n      <td width=\"481\">Fabricantes\/Importadores de ve\u00edculos em substitui\u00e7\u00e3o tribut\u00e1ria<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2002\/l10485.htm#art1\">Lei n\u00ba 10.485\/02 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">6824<\/td>\n      <td width=\"100\">PIS\/Pasep<\/td>\n      <td width=\"481\">Combust\u00edveis<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l9718.htm#art4.\">Lei n\u00ba 9.718\/98 Art. 4\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">6912<\/td>\n      <td width=\"100\">PIS\/Pasep<\/td>\n      <td width=\"481\">N\u00e3o-cumulativa<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2002\/l10637.htm#art1.\">Lei n\u00ba 10.637\/02 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">1921<\/td>\n      <td width=\"100\">PIS\/Pasep<\/td>\n      <td width=\"481\">Vendas \u00e0 Zona Franca de Manaus (ZFM) - Substitui\u00e7\u00e3o Tribut\u00e1ria<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2005\/Lei\/L11196.htm#art64.\">Lei n\u00ba 11.196\/05 Art. 64<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">0679<\/td>\n      <td width=\"100\">PIS\/Pasep<\/td>\n      <td width=\"481\">Cervejas - Tributa\u00e7\u00e3o de Bebidas Frias\u00a0<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2015-2018\/2015\/lei\/l13097.htm#art24\">Lei n\u00ba 13.097\/15 Art. 24<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">0691<\/td>\n      <td width=\"100\">PIS\/Pasep<\/td>\n      <td width=\"481\">Demais bebidas - Tributa\u00e7\u00e3o de Bebidas Frias<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2015-2018\/2015\/lei\/l13097.htm#art24\">Lei n\u00ba 13.097\/15 Art. 24<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">0906<\/td>\n      <td width=\"100\">PIS\/Pasep<\/td>\n      <td width=\"481\">\u00c1lcool - Regime Especial de Apura\u00e7\u00e3o e Pagamento<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L9718.htm#art5.1\">Lei n\u00ba 9.718\/98 Art. 5\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">0676<\/td>\n      <td width=\"100\">IPI<\/td>\n      <td width=\"481\">Autom\u00f3veis<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L4502.htm#art1\">Lei n\u00ba 4.502\/64 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">1097<\/td>\n      <td width=\"100\">IPI<\/td>\n      <td width=\"481\">M\u00e1quinas, Aparelhos e Material de Transporte<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L4502.htm#art1\">Lei n\u00ba 4.502\/64 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">5110<\/td>\n      <td width=\"100\">IPI<\/td>\n      <td width=\"481\">Tabaco e seus Suced\u00e2neos Manufaturados, Exceto Cigarros Contendo Tabaco<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L4502.htm#art1\">Lei n\u00ba 4.502\/64 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"71\" rowspan=\"2\" width=\"117\">5123<\/td>\n      <td width=\"100\">IPI<\/td>\n      <td width=\"481\">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=\"236\">M\u00eas Anterior<br>\n        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L4502.htm#art1\">Lei n\u00ba 4.502\/64 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">0668<\/td>\n      <td width=\"100\">IPI<\/td>\n      <td width=\"481\">Bebidas do cap\u00edtulo 22 da Tipi<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L4502.htm#art1\">Lei n\u00ba 4.502\/64 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">0821<\/td>\n      <td width=\"100\">IPI<\/td>\n      <td width=\"481\">Cervejas - Tributa\u00e7\u00e3o de Bebidas Frias\u00a0<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2015-2018\/2015\/lei\/l13097.htm#art15\">Lei n\u00ba 13.097\/15 Art. 15<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">0838<\/td>\n      <td width=\"100\">IPI<\/td>\n      <td width=\"481\">Demais bebidas - Tributa\u00e7\u00e3o de Bebidas Frias<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2015-2018\/2015\/lei\/l13097.htm#art15\">Lei n\u00ba 13.097\/15 Art. 15<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">2172<\/td>\n      <td width=\"100\">Cofins<\/td>\n      <td width=\"481\">Demais Entidades<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l9718.htm#art2\">Lei n\u00ba 9.718\/98 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">8645<\/td>\n      <td width=\"100\">Cofins<\/td>\n      <td width=\"481\">Fabricantes\/Importadores de ve\u00edculos em substitui\u00e7\u00e3o tribut\u00e1ria<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2002\/l10485.htm#art1\">Lei n\u00ba 10.485\/02 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">6840<\/td>\n      <td width=\"100\">Cofins<\/td>\n      <td width=\"481\">Combust\u00edveis<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l9718.htm#art4.\">Lei n\u00ba 9.718\/98 Art. 4\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">5856<\/td>\n      <td width=\"100\">Cofins<\/td>\n      <td width=\"481\">N\u00e3o-cumulativa<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/l10.833.htm#art1.\">Lei n\u00ba 10.833\/03 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">1840<\/td>\n      <td width=\"100\">Cofins<\/td>\n      <td width=\"481\">Vendas \u00e0 Zona Franca de Manaus (ZFM) - Substitui\u00e7\u00e3o Tribut\u00e1ria<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2005\/Lei\/L11196.htm#art64.\">Lei n\u00ba 11.196\/05 Art. 64<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">0760<\/td>\n      <td width=\"100\">Cofins<\/td>\n      <td width=\"481\">Cervejas - Tributa\u00e7\u00e3o de Bebidas Frias\u00a0<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2015-2018\/2015\/lei\/l13097.htm#art24\">Lei n\u00ba 13.097\/15 Art. 24<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">0776<\/td>\n      <td width=\"100\">Cofins<\/td>\n      <td width=\"481\">Demais bebidas - Tributa\u00e7\u00e3o de Bebidas Frias<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2015-2018\/2015\/lei\/l13097.htm#art24\">Lei n\u00ba 13.097\/15 Art. 24<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">0929<\/td>\n      <td width=\"100\">Cofins<\/td>\n      <td width=\"481\">\u00c1lcool - Regime Especial de Apura\u00e7\u00e3o e Pagamento\u00a0<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L9718.htm#art5.1\">Lei n\u00ba 9.718\/98 Art. 5\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">1661<\/td>\n      <td width=\"100\">CPSS<\/td>\n      <td width=\"481\">CPSS - Servidor Civil Ativo<\/td>\n      <td width=\"236\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_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=\"54\" rowspan=\"2\" width=\"117\">1700<\/td>\n      <td width=\"100\">CPSS<\/td>\n      <td width=\"481\">CPSS - Servidor Civil Inativo<\/td>\n      <td width=\"236\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_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=\"54\" rowspan=\"2\" width=\"117\">1717<\/td>\n      <td width=\"100\">CPSS<\/td>\n      <td width=\"481\">CPSS - Pensionista Civil<\/td>\n      <td width=\"236\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_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=\"54\" rowspan=\"2\" width=\"117\">1769<\/td>\n      <td width=\"100\">CPSS<\/td>\n      <td width=\"481\">CPSS - Patronal - Servidor Civil Ativo - Opera\u00e7\u00e3o Intra-Or\u00e7ament\u00e1ria<\/td>\n      <td width=\"236\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_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=\"54\" rowspan=\"2\" width=\"117\">1814<\/td>\n      <td width=\"100\">CPSS<\/td>\n      <td width=\"481\">CPSS - Patronal - Servidor no Exterior - Opera\u00e7\u00e3o Intra-Or\u00e7ament\u00e1ria<\/td>\n      <td width=\"236\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_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=\"54\" rowspan=\"2\" width=\"117\">1723<\/td>\n      <td width=\"100\">CPSS<\/td>\n      <td width=\"481\">CPSS - Servidor Civil Ativo - Precat\u00f3rio Judicial e Requisi\u00e7\u00e3o de Pequeno Valor<\/td>\n      <td width=\"236\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_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=\"54\" rowspan=\"2\" width=\"117\">1730<\/td>\n      <td width=\"100\">CPSS<\/td>\n      <td width=\"481\">CPSS - Servidor Civil Inativo - Precat\u00f3rio Judicial e Requisi\u00e7\u00e3o de Pequeno Valor<\/td>\n      <td width=\"236\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_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=\"54\" rowspan=\"2\" width=\"117\">1752<\/td>\n      <td width=\"100\">CPSS<\/td>\n      <td width=\"481\">CPSS - Pensionista - Precat\u00f3rio Judicial e Requisi\u00e7\u00e3o de Pequeno Valor<\/td>\n      <td width=\"236\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_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=\"vis29\" style=\"display:none; font-size:12px; font-family:verdana; position:relative; overflow:auto; width:80%!important; border-radius:5px; height:550px;\"><p>&nbsp;<\/p>\n<table width=\"750\" border=\"1\" cellpadding=\"0\" cellspacing=\"0\" bordercolor=\"#CCCCCC\">  <tbody>\n    <tr>\n      <td height=\"70\" rowspan=\"2\" width=\"123\"><strong>C\u00f3digo de Receita<\/strong><\/td>\n      <td width=\"105\"><strong>Grupo de Tributo<\/strong><\/td>\n      <td width=\"504\"><strong>Descri\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"247\"><strong>Per\u00edodo de Apura\u00e7\u00e3o<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"35\" width=\"105\"><strong>Documento Arrecada\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"504\"><strong>Categoria da Declara\u00e7\u00e3o \/ Origem Escritura\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"247\"><strong>Fundamenta\u00e7\u00e3o Legal<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3770<\/td>\n      <td width=\"105\">PIS\/Pasep<\/td>\n      <td width=\"504\">Reten\u00e7\u00e3o - Aquisi\u00e7\u00e3o de autope\u00e7as<\/td>\n      <td width=\"247\">1\u00aa quinzena m\u00eas atual<br>\n        (15\/05\/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\">1\u00aa quinzena m\u00eas atual<br>\n        (15\/05\/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        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" 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        (30\/04\/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        (30\/04\/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        (30\/04\/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=\"53\" 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        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" 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=\"53\" 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        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" 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=\"53\" 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        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" 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=\"53\" 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        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" 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        (30\/04\/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\">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        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" 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        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" 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        (31\/03\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" 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        (31\/03\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" 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        (31\/03\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" 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        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" 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        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" 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        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" 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        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" 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        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" 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        (30\/04\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" 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        (31\/03\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" 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        (31\/03\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" 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        (31\/03\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" 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        (31\/03\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" 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        (31\/03\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art79\">Decreto-Lei n\u00ba 5.844\/43 Art. 79<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">9100<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Refis - Parcelamento vinculado \u00e0 receita bruta<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/05\/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\/05\/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\/05\/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\/05\/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\/05\/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\/05\/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\/05\/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\/05\/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\/05\/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        (05\/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        (05\/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        (05\/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        (05\/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        (05\/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        (05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/publico\/login\/certificado.aspx?Sistema=125\">DAS<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/Lcp162.htm\">Lei Complementar n\u00ba 162\/18<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1136<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">PGFN - D\u00e9bitos Previdenci\u00e1rios - Parcelamento de D\u00edvidas N\u00e3o Parceladas Anteriormente<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/eCAC\/publico\/login.aspx?sistema=39\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2007-2010\/2009\/Lei\/L11941.htm#art1\">Lei n\u00ba 11.941\/09 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1165<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">PGFN - D\u00e9bitos Previdenci\u00e1rios - Parcelamento de Saldo Remanescente dos Programas Refis, Paes, Paex e Parcelamentos Ordin\u00e1rios<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/eCAC\/publico\/login.aspx?sistema=39\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2007-2010\/2009\/Lei\/L11941.htm#art3\">Lei n\u00ba 11.941\/09 Art. 3\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1194<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">PGFN - Demais D\u00e9bitos - Parcelamento de D\u00edvidas N\u00e3o Parceladas Anteriormente<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/eCAC\/publico\/login.aspx?sistema=39\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2007-2010\/2009\/Lei\/L11941.htm#art1\">Lei n\u00ba 11.941\/09 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1204<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">PGFN - Demais D\u00e9bitos - Parcelamento de Saldo Remanescente dos Programas Refis, Paes, Paex e Parcelamentos Ordin\u00e1rios<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/eCAC\/publico\/login.aspx?sistema=39\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2007-2010\/2009\/Lei\/L11941.htm#art3\">Lei n\u00ba 11.941\/09 Art. 3\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1210<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">PGFN - Parcelamento D\u00edvida Decorrente de Aproveitamento Indevido de Cr\u00e9ditos de IPI<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/eCAC\/publico\/login.aspx?sistema=39\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2007-2010\/2009\/Lei\/L11941.htm#art2\">Lei n\u00ba 11.941\/09 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1233<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">RFB - D\u00e9bitos Previdenci\u00e1rios - Parcelamento de D\u00edvidas N\u00e3o Parceladas Anteriormente<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/eCAC\/publico\/login.aspx?sistema=39\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2007-2010\/2009\/Lei\/L11941.htm#art1\">Lei n\u00ba 11.941\/09 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1240<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">RFB - D\u00e9bitos Previdenci\u00e1rios - Parcelamento de Saldo Remanescente dos Programas Refis, Paes, Paex e Parcelamentos Ordin\u00e1rios<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/eCAC\/publico\/login.aspx?sistema=39\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2007-2010\/2009\/Lei\/L11941.htm#art3\">Lei n\u00ba 11.941\/09 Art. 3\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1279<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">RFB - Demais D\u00e9bitos - Parcelamento de D\u00edvidas N\u00e3o Parceladas Anteriormente<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/eCAC\/publico\/login.aspx?sistema=39\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2007-2010\/2009\/Lei\/L11941.htm#art1\">Lei n\u00ba 11.941\/09 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1285<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">RFB - Demais D\u00e9bitos - Parcelamento de Saldo Remanescente dos Programas Refis, Paes, Paex e Parcelamentos Ordin\u00e1rios<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/eCAC\/publico\/login.aspx?sistema=39\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2007-2010\/2009\/Lei\/L11941.htm#art3\">Lei n\u00ba 11.941\/09 Art. 3\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1291<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">RFB - Parcelamento D\u00edvida Decorrente de Aproveitamento Indevido de Cr\u00e9ditos de IPI\u00a0<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/eCAC\/publico\/login.aspx?sistema=39\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2007-2010\/2009\/Lei\/L11941.htm#art2\">Lei n\u00ba 11.941\/09 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3780<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Reabertura Lei n\u00ba 11.941, de 2009 - PGFN - D\u00e9bitos Previdenci\u00e1rios Parcelamento de D\u00edvidas N\u00e3o Parceladas Anteriormente - Art. 1\u00ba<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=93&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2013\/Lei\/L12865.htm#art17.\">Lei n\u00ba 12.865\/13 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3796<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Reabertura Lei n\u00ba 11.941, de 2009 - PGFN - D\u00e9bitos Previdenci\u00e1rios Parcelamento de D\u00edvidas N\u00e3o Parceladas Anteriormente - Art. 1\u00ba<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=93&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2013\/Lei\/L12865.htm#art17.\">Lei n\u00ba 12.865\/13 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"69\" rowspan=\"2\" width=\"123\">3835<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Reabertura Lei n\u00ba 11.941, de 2009 - PGFN - D\u00e9bitos Previdenci\u00e1rios Parcelamento de Saldo Remanescente dos Programas Refis, Paes, Paex e Parcelamentos Ordin\u00e1rios - Art. 3\u00ba<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=93&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2013\/Lei\/L12865.htm#art17.\">Lei n\u00ba 12.865\/13 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3841<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Reabertura Lei n\u00ba 11.941, de 2009 - PGFN - Demais D\u00e9bitos - Parcelamento de D\u00edvidas N\u00e3o Parceladas Anteriormente - Art. 1\u00ba<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=93&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2013\/Lei\/L12865.htm#art17.\">Lei n\u00ba 12.865\/13 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"69\" rowspan=\"2\" width=\"123\">3858<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Reabertura Lei n\u00ba 11.941, de 2009 - PGFN - Demais D\u00e9bitos - Parcelamento de Saldo Remanescente dos Programas Refis, Paes, Paex e Parcelamentos Ordin\u00e1rios - Art. 3\u00ba<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=93&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2013\/Lei\/L12865.htm#art17.\">Lei n\u00ba 12.865\/13 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3870<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Reabertura Lei n\u00ba 11.941, de 2009 - PGFN - Parcelamento D\u00edvida Decorrente de Aproveitamento Indevido de Cr\u00e9ditos de IPI - Art. 2\u00ba<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=93&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2013\/Lei\/L12865.htm#art17.\">Lei n\u00ba 12.865\/13 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3887<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Reabertura Lei n\u00ba 11.941, de 2009 - RFB - D\u00e9bitos Previdenci\u00e1rios Parcelamento de D\u00edvidas N\u00e3o Parceladas Anteriormente - Art. 1\u00ba<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=93&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2013\/Lei\/L12865.htm#art17.\">Lei n\u00ba 12.865\/13 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"69\" rowspan=\"2\" width=\"123\">3926<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Reabertura Lei n\u00ba 11.941, de 2009 - RFB - D\u00e9bitos Previdenci\u00e1rios Parcelamento de Saldo Remanescente dos Programas Refis, Paes, Paex e Parcelamentos Ordin\u00e1rios - Art. 3\u00ba<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=93&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2013\/Lei\/L12865.htm#art17.\">Lei n\u00ba 12.865\/13 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3932<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Reabertura Lei n\u00ba 11.941, de 2009 - RFB - Demais D\u00e9bitos - Parcelamento de D\u00edvidas N\u00e3o Parceladas Anteriormente - Art. 1\u00ba<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=93&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2013\/Lei\/L12865.htm#art17.\">Lei n\u00ba 12.865\/13 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"69\" rowspan=\"2\" width=\"123\">3955<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Reabertura Lei n\u00ba 11.941, de 2009 - RFB - Demais D\u00e9bitos - Parcelamento de Saldo Remanescente dos Programas Refis, Paes, Paex e Parcelamentos Ordin\u00e1rios - Art. 3\u00ba<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=93&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2013\/Lei\/L12865.htm#art17.\">Lei n\u00ba 12.865\/13 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4720<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">PGFN - D\u00e9bitos Previdenci\u00e1rios<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=102&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2014\/lei\/L12996.htm#art2..\">Lei n\u00ba 12.996\/14 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4737<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">PGFN - Demais D\u00e9bitos<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=102&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2014\/lei\/L12996.htm#art2..\">Lei n\u00ba 12.996\/14 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4743<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">RFB - D\u00e9bitos Previdenci\u00e1rios<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=102&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2014\/lei\/L12996.htm#art2..\">Lei n\u00ba 12.996\/14 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4750<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">RFB - Demais D\u00e9bitos<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=102&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2014\/lei\/L12996.htm#art2..\">Lei n\u00ba 12.996\/14 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4059<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">RFB - Parcelamento IRPJ\/CSLL<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=102&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2013\/lei\/l12865.htm#art40\">Lei n\u00ba 12.865\/13 Art. 40<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4065<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">PGFN - Parcelamento IRPJ\/CSLL<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=102&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2013\/lei\/l12865.htm#art40\">Lei n\u00ba 12.865\/13 Art. 40<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4007<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">RFB - Parcelamento - PIS\/Cofins - Institui\u00e7\u00f5es Financeiras e Cia Seguradoras\u00a0<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=102&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2013\/lei\/l12865.htm#art39\">Lei n\u00ba 12.865\/13 Art. 39<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4013<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">PGFN - Parcelamento - PIS\/Cofins - Institui\u00e7\u00f5es Financeiras e Cia Seguradoras\u00a0<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=102&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2013\/lei\/l12865.htm#art39\">Lei n\u00ba 12.865\/13 Art. 39<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4020<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">RFB - Parcelamento PIS\/Cofins<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=102&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2013\/lei\/l12865.htm#art39\">Lei n\u00ba 12.865\/13 Art. 39 \u00a7 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4042<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">PGFN - Parcelamento PIS\/Cofins<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/05\/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        (05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=126&origem=menu\">GPS<\/a><\/td>\n      <td width=\"504\">\u00a0\/\u00a0<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2015-2018\/2017\/mpv\/mpv766impressao.htm\">MP n\u00ba 766\/17 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">--<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Programa de Regulariza\u00e7\u00e3o Tribut\u00e1ria - Demais D\u00e9bitos<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/05\/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        (05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=10016&origem=menu\">GPS<\/a><\/td>\n      <td width=\"504\">\u00a0\/\u00a0<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2015-2018\/2017\/lei\/l13496.htm\">Lei n\u00ba 13.496\/17 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">--<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Programa Especial de Regulariza\u00e7\u00e3o Tribut\u00e1ria - Demais D\u00e9bitos<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=10014&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">\u00a0\/\u00a0<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2015-2018\/2017\/lei\/l13496.htm\">Lei n\u00ba 13.496\/17 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5161<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td>Programa de Regulariza\u00e7\u00e3o Tribut\u00e1ria Rural (PRR)\u00a0<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/05\/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<\/p>\n<table width=\"750\" border=\"1\" cellpadding=\"0\" cellspacing=\"0\" bordercolor=\"#CCCCCC\">  <tbody>\n    <tr>\n      <td height=\"41\" width=\"178\"><strong>Prazo de Apresenta\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"178\"><strong>Interessado<\/strong><\/td>\n      <td width=\"587\"><strong>Declara\u00e7\u00f5es, Demonstrativos e Documentos<\/strong><\/td>\n      <td width=\"209\"><strong>Per\u00edodo de Refer\u00eancia<\/strong><\/td>\n      <td width=\"308\"><strong>Base Normativa<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"21\">29<\/td>\n      <td>PJ\/PF<\/td>\n      <td width=\"587\">DCTFWeb \u2013 Declara\u00e7\u00e3o de D\u00e9bitos e Cr\u00e9ditos Tribut\u00e1rios Federais\u00a0<\/td>\n      <td>Abril\/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\">29<\/td>\n      <td>PJ\/PF<\/td>\n      <td width=\"587\">DME \u2013 Declara\u00e7\u00e3o de Opera\u00e7\u00f5es Liquidadas com Moeda em Esp\u00e9cie\u00a0<\/td>\n      <td>Abril\/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\">29<\/td>\n      <td>PJ\/PF<\/td>\n      <td>DOI \u2013 Declara\u00e7\u00e3o sobre Opera\u00e7\u00f5es Imobili\u00e1rias\u00a0<\/td>\n      <td>Abril\/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\">29<\/td>\n      <td>PF<\/td>\n      <td>Declara\u00e7\u00e3o Inicial e Intermedi\u00e1ria de Esp\u00f3lio\u00a0<\/td>\n      <td>Ano-calend\u00e1rio de 2025<\/td>\n      <td><a href=\"https:\/\/normasintranet2.receita.fazenda.gov.br\/#\/consulta\/interna\/149930\">Instru\u00e7\u00e3o Normativa RFB n\u00ba 2.312\/2026<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"21\">29<\/td>\n      <td>PF<\/td>\n      <td>DIRPF - Declara\u00e7\u00e3o de Ajuste Anual do Imposto sobre\u00a0 Rebnda da Pessoa F\u00edsica<\/td>\n      <td>Ano-calend\u00e1rio de 2025<\/td>\n      <td><a href=\"https:\/\/normasintranet2.receita.fazenda.gov.br\/#\/consulta\/interna\/149930\">Instru\u00e7\u00e3o Normativa RFB n\u00ba 2.312\/2026<\/a><\/td>\n    <\/tr>\n  <\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<\/div><div id=\"vis31\" style=\"display:none; font-size:12px; font-family:verdana; position:relative; overflow:auto; width:80%!important; border-radius:5px; height:550px;\"><p>&nbsp;<\/p>\n<table width=\"750\" border=\"1\" cellpadding=\"0\" cellspacing=\"0\" bordercolor=\"#CCCCCC\">\n  <tbody>\n    <tr>\n      <td height=\"41\" width=\"178\"><strong>Prazo de Apresenta\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"178\"><strong>Interessado<\/strong><\/td>\n      <td width=\"587\"><strong>Declara\u00e7\u00f5es, Demonstrativos e Documentos<\/strong><\/td>\n      <td width=\"209\"><strong>Per\u00edodo de Refer\u00eancia<\/strong><\/td>\n      <td width=\"308\"><strong>Base Normativa<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"41\">31<\/td>\n      <td>PJ<\/td>\n      <td width=\"587\">DASN-SIMEI - Declara\u00e7\u00e3o Anual do Simples Nacional para o Microempreendedor Individual<\/td>\n      <td>Ano-calend\u00e1rio de 2025<\/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<\/div><table cellpadding=\"0\" cellspacing=\"0\" class=\"grid\"><thead><tr class=\"headings\"><th><a href=\"javascript:void(0)\" onclick=\"window.location.href='?Mes=4&Ano=2026'\">&lt;<\/a><\/th><th colspan=\"5\">MAI\/2026<\/th><th><a href=\"javascript:void(0)\" onclick=\"window.location.href='?Mes=6&Ano=2026'\">&gt;<\/a><\/th><\/tr><tr class=\"headings gradiente\"><th width=\"14%\" style=\"border-left:1px solid #DADFE0;\"><a><span>D<\/span><\/a><\/th><th width=\"14%\"><span><a>S<\/span><\/a><\/th><th width=\"14%\"><span><a>T<\/span><\/a><\/th><th width=\"14%\"><span><a>Q<\/span><\/a><\/th><th width=\"14%\"><span><a>Q<\/span><\/a><\/th><th width=\"14%\"><span><a>S<\/span><\/a><\/th><th width=\"14%\"><span><a>S<\/a><\/span><\/th><\/tr><\/thead><tbody><tr class=\"calendar-row calendar\"><td class=\"calendar-day-np\" style=\"border-left:0px;\">&nbsp;<\/td><td class=\"calendar-day-np\" style=\"border-left:0px;\">&nbsp;<\/td><td class=\"calendar-day-np\" style=\"border-left:0px;\">&nbsp;<\/td><td class=\"calendar-day-np\" style=\"border-left:0px;\">&nbsp;<\/td><td class=\"calendar-day-np\" style=\"border-left:0px;\">&nbsp;<\/td><td id=\"2026-05-01\" 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=\"2026-05-02\" 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=\"#vis2\">02<\/a>\n\t\t\t\t<\/div><\/td><\/tr><tr class=\"calendar-row calendar\"><td id=\"2026-05-03\" class=\"domingo\">\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=\"2026-05-04\" 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=\"2026-05-05\" class=\"calendarDay marked\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis5\">05<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-05-06\" class=\"calendarDay marked\">\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=\"2026-05-07\" 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=\"2026-05-08\" 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=\"2026-05-09\" 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=\"#vis9\">09<\/a>\n\t\t\t\t<\/div><\/td><\/tr><tr class=\"calendar-row calendar\"><td id=\"2026-05-10\" class=\"domingo\">\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=\"2026-05-11\" 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=\"2026-05-12\" class=\"calendarDay\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis12\">12<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-05-13\" class=\"calendarDay marked\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis13\">13<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-05-14\" 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=\"2026-05-15\" 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=\"2026-05-16\" 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=\"#vis16\">16<\/a>\n\t\t\t\t<\/div><\/td><\/tr><tr class=\"calendar-row calendar\"><td id=\"2026-05-17\" class=\"domingo\">\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=\"2026-05-18\" class=\"calendarDay\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis18\">18<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-05-19\" class=\"calendarDay\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis19\">19<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-05-20\" class=\"calendarDay marked\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis20\">20<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-05-21\" class=\"calendarDay\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis21\">21<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-05-22\" 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=\"2026-05-23\" 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=\"#vis23\">23<\/a>\n\t\t\t\t<\/div><\/td><\/tr><tr class=\"calendar-row calendar\"><td id=\"2026-05-24\" class=\"domingo\">\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=\"2026-05-25\" 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=\"2026-05-26\" class=\"calendarDay\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis26\">26<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-05-27\" class=\"calendarDay\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis27\">27<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-05-28\" 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=\"2026-05-29\" class=\"calendarDay marked\">\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=\"2026-05-30\" 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=\"#vis30\">30<\/a>\n\t\t\t\t<\/div><\/td><\/tr><tr class=\"calendar-row calendar\"><td id=\"2026-05-31\" class=\"domingo marked\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis31\">31<\/a>\n\t\t\t\t<\/div><\/td><td class=\"calendar-day-np\"><\/td><td class=\"calendar-day-np\"><\/td><td class=\"calendar-day-np\"><\/td><td class=\"calendar-day-np\"><\/td><td class=\"calendar-day-np\"><\/td><td class=\"calendar-day-np\"><\/td><\/tr><\/tbody><\/table> \n<\/form>\n<\/span>\n<!-- CJT Shortcode Block (5) - calendario-federal - END -->\n\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"aux-parallax-section elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-8f15ae8\" data-id=\"8f15ae8\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ff2e66a elementor-widget elementor-widget-heading\" data-id=\"ff2e66a\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Not\u00edcias Empresariais<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3f466f6 elementor-widget elementor-widget-shortcode\" data-id=\"3f466f6\" 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-empresariais - START -->\n<span id='csmi-71aaa1366920264f33a92f27d9c7533f' class='csmi csmi-bid-1 csmi-noticias-empresariais'><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>08\/05\/2026 - <a data-fancybox data-src=\"#news12180\" href=\"javascript:;\" class=\"tool\" title=\"Uso de senha n\u00e3o valida contrato banc\u00e1rio firmado por cliente analfabeto\">Uso de senha n\u00e3o valida contrato banc\u00e1...<\/a><\/div> \n\t\t\t<div id=\"news12180\" 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>Uso de senha n\u00e3o valida contrato banc\u00e1rio firmado por cliente analfabeto<\/h2><br \/><br \/>\n\t\t\t\t<p>xA validade de neg\u00f3cios jur\u00eddicos firmados por pessoas analfabetas exige formalidades espec\u00edficas. O simples uso de senha em terminal banc\u00e1rio \u00e9 insuficiente para comprovar a manifesta\u00e7\u00e3o de vontade v\u00e1lida e consciente, tornando o contrato nulo e as cobran\u00e7as inexig\u00edveis.<div><br><\/div><div>Com base neste entendimento, a ju\u00edza Miriam Vaz Chagas, da 17\u00aa Vara C\u00edvel da Comarca de Belo Horizonte do Tribunal de Justi\u00e7a de Minas Gerais, declarou nulo um contrato e condenar um banco a indenizar uma cliente por descontos indevidos.<\/div><div><br><\/div><div>Magnificcontrato inv\u00e1lido anulado nulo nulidade empr\u00e9stimo analfabeto analfabeta analfabetismo<\/div><div>Contrato de t\u00edtulo de capitaliza\u00e7\u00e3o n\u00e3o tinha a assinatura da cliente<\/div><div><br><\/div><div>A autora da a\u00e7\u00e3o \u00e9 uma mulher analfabeta, cujo documento de identidade atesta expressamente que ela n\u00e3o assina. Segundo os autos, ela passou a sofrer descontos mensais de R$ 50 referentes a um t\u00edtulo de capitaliza\u00e7\u00e3o.<\/div><div><br><\/div><div>A cliente argumentou que jamais requisitou o servi\u00e7o, que onerou significativamente seu or\u00e7amento familiar. Diante do preju\u00edzo, ela acionou o Poder Judici\u00e1rio para anular a d\u00edvida e requerer indeniza\u00e7\u00e3o.<\/div><div><br><\/div><div><br><\/div><div>conjur_v3<\/div><div><br><\/div><div>A institui\u00e7\u00e3o financeira contestou as alega\u00e7\u00f5es. O banco argumentou que a ades\u00e3o ao t\u00edtulo ocorreu de forma regular diretamente em um terminal de autoatendimento, mediante o uso da senha pessoal da consumidora. A empresa sustentou a legalidade das cobran\u00e7as cont\u00ednuas e afirmou que n\u00e3o havia danos morais a serem reparados.<\/div><div><br><\/div><div>Prote\u00e7\u00e3o ao vulner\u00e1vel<\/div><div><br><\/div><div>powered by divee.ai<\/div><div>AI<\/div><div><br><\/div><div>Posso aj<\/div><div>\u27a4<\/div><div>Ao analisar a controv\u00e9rsia, a magistrada deu raz\u00e3o \u00e0 cliente. A ju\u00edza explicou que as normas civis exigem, para a seguran\u00e7a de neg\u00f3cios envolvendo analfabetos, a assinatura a rogo por procurador via instrumento p\u00fablico ou a presen\u00e7a de testemunhas que confirmem a ci\u00eancia dos termos pactuados. O contrato anexado pela institui\u00e7\u00e3o banc\u00e1ria tinha o campo de assinatura vazio.<\/div><div><br><\/div><div>\u201cTodavia, tal argumento \u00e9 insuficiente para suprir a aus\u00eancia de manifesta\u00e7\u00e3o de vontade v\u00e1lida, especialmente considerando a vulnerabilidade da consumidora e a complexidade do produto. O r\u00e9u n\u00e3o se desincumbiu do \u00f4nus de provar que a autora anuiu de forma consciente \u00e0 contrata\u00e7\u00e3o\u201d, avaliou a ju\u00edza.<\/div><div><br><\/div><div>Reconhecendo a m\u00e1-f\u00e9 da empresa ao impor um servi\u00e7o n\u00e3o pactuado, a julgadora determinou a restitui\u00e7\u00e3o em dobro dos valores retidos indevidamente (j\u00e1 descontado um valor que havia sido resgatado previamente), com base no artigo 42, par\u00e1grafo \u00fanico, do C\u00f3digo de Defesa do Consumidor. A magistrada tamb\u00e9m fixou repara\u00e7\u00e3o por danos morais no valor de R$ 12 mil, invocando a teoria do desvio produtivo e o aspecto pedag\u00f3gico da puni\u00e7\u00e3o.<\/div><div><br><\/div><div>\u201cA priva\u00e7\u00e3o de recursos de pessoa de baixa renda para pagamento de servi\u00e7o n\u00e3o solicitado ultrapassa o mero aborrecimento\u201d, concluiu. Com informa\u00e7\u00f5es da assessoria de imprensa do TJ-MG._  <\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>08\/05\/2026<\/em>\n\t\t\t\t<\/p><br \/><p><strong>Fonte : <\/strong><em>Consultor Juridico<\/em><\/p>\n\t\t\t<\/div><div>08\/05\/2026 - <a data-fancybox data-src=\"#news12181\" href=\"javascript:;\" class=\"tool\" title=\"Novos caminhos Brasil precisa resgatar centro pol\u00edtico, diz Gilmar a jornal portugu\u00eas\">Novos caminhos Brasil precisa resgatar c...<\/a><\/div> \n\t\t\t<div id=\"news12181\" 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>Novos caminhos Brasil precisa resgatar centro pol\u00edtico, diz Gilmar a jornal portugu\u00eas<\/h2><br \/><br \/>\n\t\t\t\t<p>O decano do Supremo Tribunal Federal, ministro Gilmar Mendes, falou ao jornal portugu\u00eas Expresso sobre o atual cen\u00e1rio pol\u00edtico e institucional brasileiro.<div><br><\/div><div>Na conversa, publicada no final de abril, o magistrado tratou dos ataques \u00e0 democracia no Brasil, defendeu a manuten\u00e7\u00e3o do chamado \u201cinqu\u00e9rito das fake news\u201d, criticou a partidariza\u00e7\u00e3o de ju\u00edzes e ironizou as cr\u00edticas ao F\u00f3rum de Lisboa, que chegar\u00e1 \u00e0 sua 14\u00aa edi\u00e7\u00e3o em 2026.<\/div><div><br><\/div><div>Marcelo Camargo\/Ag\u00eancia BrasilGilmar Mendes, ministro do STF<\/div><div>Para Gilmar, centro pol\u00edtico foi importante para o desenvolvimento pac\u00edfico da pol\u00edtica no Brasil<\/div><div><br><\/div><div>Gilmar avaliou que o pa\u00eds vive um momento de fragmenta\u00e7\u00e3o, no qual o di\u00e1logo cedeu espa\u00e7o para embates extremados, o que demanda constante aten\u00e7\u00e3o das institui\u00e7\u00f5es da Rep\u00fablica.<\/div><div><br><\/div><div>Apesar dos desafios contempor\u00e2neos e das tens\u00f5es frequentes entre os Poderes, o ministro avaliou que o sistema democr\u00e1tico demonstrou solidez para enfrentar crises profundas. Ele ressaltou a import\u00e2ncia da Corte Suprema como um pilar de modera\u00e7\u00e3o e demonstrou plena confian\u00e7a na capacidade de recupera\u00e7\u00e3o e de desenvolvimento da sociedade.<\/div><div><br><\/div><div><br><\/div><div>Responsabiliza\u00e7\u00e3o das plataformas pode inspirar conven\u00e7\u00e3o internacional, diz Gilmar<\/div><div><br><\/div><div>A falta que faz o centro<\/div><div><br><\/div><div>O ministro diagnosticou que o Brasil sofre com o sumi\u00e7o de uma for\u00e7a pol\u00edtica moderada, capaz de equilibrar o embate entre os apoiadores do presidente Luiz In\u00e1cio Lula da Silva e do ex-presidente Jair Bolsonaro.<\/div><div><br><\/div><div>powered by divee.ai<\/div><div>AI<\/div><div><br><\/div><div>Pergunte<\/div><div>\u27a4<\/div><div>Para o magistrado, o pa\u00eds precisa de novas lideran\u00e7as que recuperem o espa\u00e7o de centro, aos moldes do que ocorreu no passado, para viabilizar um ambiente pol\u00edtico mais pac\u00edfico e construtivo.<\/div><div><br><\/div><div>\u201cEstamos vivendo um desaparecimento do centro pol\u00edtico, que foi importante para o desenvolvimento pac\u00edfico da pol\u00edtica no Brasil. Agora, de um lado, temos os apoiantes de Bolsonaro e, de outro, os de Lula. Ou n\u00e3o votam em Bolsonaro, e por exclus\u00e3o, votam em Lula, ou o contr\u00e1rio\u201d, avaliou o ministro.<\/div><div><br><\/div><div>Defesa da democracia<\/div><div><br><\/div><div>Ao tratar das cr\u00edticas sobre um suposto excesso de poder do Judici\u00e1rio, Mendes explicou que o tribunal foi for\u00e7ado a atuar em momentos de crise, como durante a pandemia da Covid-19 e nos impasses or\u00e7ament\u00e1rios envolvendo o Congresso Nacional. Ele destacou que a Corte n\u00e3o busca protagonismo indevido, mas atua como um freio necess\u00e1rio para assegurar o equil\u00edbrio do sistema institucional quando h\u00e1 omiss\u00f5es ou abusos.<\/div><div><br><\/div><div>\u201cO modelo est\u00e1 hipertrofiado, distorcido e tem que ser mudado. O \u00e1rbitro de modera\u00e7\u00e3o neste momento, que evita exageros, \u00e9 o Supremo. Por isso \u00e9 imprescind\u00edvel\u201d, afirmou.<\/div><div><br><\/div><div>Combate \u00e0s fake news<\/div><div><br><\/div><div>Sobre o impacto da desinforma\u00e7\u00e3o, o decano reafirmou a import\u00e2ncia das investiga\u00e7\u00f5es conduzidas pelo STF para proteger o processo eleitoral de inger\u00eancias e falsas narrativas. Ele recha\u00e7ou a ideia de encerrar prematuramente os inqu\u00e9ritos que apuram a propaga\u00e7\u00e3o de not\u00edcias fraudulentas e ataques \u00e0s institui\u00e7\u00f5es, alertando que a estrutura original de desinforma\u00e7\u00e3o visava justificar uma ruptura democr\u00e1tica.<\/div><div><br><\/div><div>\u201cSe for preciso, faremos uma nova travagem. E \u00e9 por isso que, enquanto muita gente defende o encerramento do inqu\u00e9rito das fake news, n\u00f3s defendemos que tem de ser mantido\u201d, sustentou.<\/div><div><br><\/div><div>\u2018Gilmarpalooza\u2019<\/div><div><br><\/div><div>Questionado sobre as cr\u00edticas ao F\u00f3rum de Lisboa, rotulado por detratores como um centro de lobby, o ministro levou a provoca\u00e7\u00e3o com bom humor. Ele defendeu a relev\u00e2ncia do evento, descrevendo o encontro como um ambiente altamente qualificado para debates globais sobre regula\u00e7\u00e3o, pol\u00edtica, tecnologia e economia, reunindo autoridades respeitadas de diversas partes do mundo.<\/div><div><br><\/div><div>Gilmar disse gostar do apelido \u201cGilmarpalooza\u201d, que o evento ganhou nos \u00faltimos anos.&nbsp; \u201cAdoro a brincadeira. \u00c9 talvez o maior evento jur\u00eddico-pol\u00edtico do mundo. Um banqueiro amigo disse que \u00e9 \u2018um novo Davos\u2019. As pessoas encontram-se e discutem, publicamos os anais. E temos pessoas da mais alta respeitabilidade\u201d, relatou o decano.<\/div><div><br><\/div><div>Recado otimista<\/div><div><br><\/div><div>Apesar dos solavancos pol\u00edticos, Gilmar lembrou que o Brasil j\u00e1 superou desafios severos, como a hiperinfla\u00e7\u00e3o no passado, e destacou o atual poderio do pa\u00eds em setores vitais como o agroneg\u00f3cio. Para ele, o Estado desfruta de institui\u00e7\u00f5es consolidadas e forte voca\u00e7\u00e3o para continuar crescendo de maneira soberana.<\/div><div><br><\/div><div>\u201cTemos uma capacidade enorme de nos reinventarmos. Somos o pa\u00eds mais importante da Am\u00e9rica do Sul e da Am\u00e9rica Latina. O Brasil \u00e9 um orgulho para voc\u00eas, portugueses, que nos inventaram. Temos institui\u00e7\u00f5es muito fortes\u201d, concluiu._  <\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>08\/05\/2026<\/em>\n\t\t\t\t<\/p><br \/><p><strong>Fonte : <\/strong><em>Consultor Juridico<\/em><\/p>\n\t\t\t<\/div><div>07\/05\/2026 - <a data-fancybox data-src=\"#news12174\" href=\"javascript:;\" class=\"tool\" title=\"Semin\u00e1rio Internacional de Direito Penal re\u00fane grandes nomes e consolida sucesso de p\u00fablico e conte\u00fado\">Semin\u00e1rio Internacional de Direito Pena...<\/a><\/div> \n\t\t\t<div id=\"news12174\" 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>Semin\u00e1rio Internacional de Direito Penal re\u00fane grandes nomes e consolida sucesso de p\u00fablico e conte\u00fado<\/h2><br \/><br \/>\n\t\t\t\t<p>O Semin\u00e1rio Internacional de Direito Penal, realizado recentemente, destacou-se como um dos mais relevantes encontros jur\u00eddicos do ano, reunindo renomados juristas, acad\u00eamicos e profissionais da \u00e1rea para debater temas contempor\u00e2neos e de grande impacto no cen\u00e1rio jur\u00eddico nacional e internacional.<div><br><\/div><div>Divulga\u00e7\u00e3oA iniciativa foi organizada pela Oliveira e Olivi Advogados Associados, pela Associa\u00e7\u00e3o Internacional de Direito Penal (AIDP) e pela Faculdade de Direito de Sorocaba (FADI)<\/div><div>Semin\u00e1rio foi um dos mais relevantes encontros jur\u00eddicos do ano<\/div><div><br><\/div><div>\u201cEste semin\u00e1rio reafirma a import\u00e2ncia do di\u00e1logo entre a atividade pr\u00e1tica, a academia e associa\u00e7\u00f5es cient\u00edficas\u201d, destaca Carlos Eduardo Japiassu, vice-presidente mundial da AIDP e presidente honor\u00e1rio do grupo brasileiro. \u201cAgrade\u00e7o aos componentes dessa mesa, em especial ao Dr. Carlos Eduardo Delmondi, s\u00f3cio-diretor respons\u00e1vel pela \u00e1rea penal, em nome de quem reitero o apoio do escrit\u00f3rio Oliveira e Olivi. \u00c9 uma satisfa\u00e7\u00e3o dar continuidade a essa parceria, que refor\u00e7a uma ideia que valorizo muito: a integra\u00e7\u00e3o entre a pr\u00e1tica, a Faculdade e uma associa\u00e7\u00e3o cient\u00edfica.\u201d<\/div><div><br><\/div><div>Com uma programa\u00e7\u00e3o cuidadosamente estruturada, o evento promoveu discuss\u00f5es de alto n\u00edvel sobre os desafios atuais do Direito Penal, abordando quest\u00f5es como garantias fundamentais, evolu\u00e7\u00e3o legislativa, coopera\u00e7\u00e3o internacional e os limites do poder punitivo do Estado.<\/div><div><br><\/div><div>Um dos momentos mais instigantes do semin\u00e1rio foi a mesa dedicada \u00e0 intersec\u00e7\u00e3o entre o Direito Tribut\u00e1rio e o Direito Penal, que trouxe reflex\u00f5es relevantes sobre os limites e desafios dessa interface.<\/div><div><br><\/div><div><br><\/div><div><br><\/div><div>Nesse contexto, destacou-se a relev\u00e2ncia do aprofundamento dos debates na \u00e1rea. \u201cEstamos muito felizes com a participa\u00e7\u00e3o e com a promo\u00e7\u00e3o desses estudos e debates na intersec\u00e7\u00e3o entre o Direito Tribut\u00e1rio e o Direito Penal, pela import\u00e2ncia que esse tema tem para a evolu\u00e7\u00e3o das discuss\u00f5es\u201d, ressaltou Gilberto Olivi.<\/div><div><br><\/div><div>O entusiasmo tamb\u00e9m foi compartilhado pelo s\u00f3cio fundador do escrit\u00f3rio, Dr. Rafael Peroto: \u201c\u00c9 um prazer estarmos participando hoje, aqui em Sorocaba, do Semin\u00e1rio Internacional de Direito Penal. Trata-se de um evento que re\u00fane grandes nomes e juristas de destaque, sendo, certamente, um dos mais relevantes encontros jur\u00eddicos do ano\u201d, afirmou.<\/div><div><br><\/div><div>powered by divee.ai<\/div><div>AI<\/div><div><br><\/div><div>Pergunte-me qualquer cois<\/div><div>\u27a4<\/div><div>A presen\u00e7a de especialistas de outros estados e outros pa\u00edses contribuiu para um interc\u00e2mbio enriquecedor de experi\u00eancias e perspectivas, fortalecendo o car\u00e1ter internacional do semin\u00e1rio.<\/div><div><br><\/div><div>O expressivo comparecimento do p\u00fablico \u2014 tanto presencial quanto no formato h\u00edbrido \u2014 evidenciou o interesse crescente por debates qualificados e atualizados na \u00e1rea penal. A participa\u00e7\u00e3o ativa dos inscritos, com questionamentos e reflex\u00f5es, refor\u00e7ou o ambiente acad\u00eamico din\u00e2mico e colaborativo que marcou o evento.<\/div><div><br><\/div><div>O evento foi realizado pelo Oliveira e Olivi Escrit\u00f3rio de Advocacia, em parceria com a AIDP \u2014 Association Internationale de Droit P\u00e9nal \u2014 e a FADI \u2014 Faculdade de Direito de Sorocaba \u2014, institui\u00e7\u00f5es reconhecidas pelo compromisso com a excel\u00eancia acad\u00eamica e a promo\u00e7\u00e3o do debate jur\u00eddico qualificado.<\/div><div><br><\/div><div><br><\/div><div>Al\u00e9m do conte\u00fado t\u00e9cnico, o semin\u00e1rio tamb\u00e9m se destacou pela organiza\u00e7\u00e3o e pela integra\u00e7\u00e3o entre os participantes, promovendo conex\u00f5es relevantes entre profissionais, docentes e estudantes. A iniciativa reafirma o compromisso com a dissemina\u00e7\u00e3o do conhecimento jur\u00eddico de excel\u00eancia e com o fortalecimento do debate cr\u00edtico e construtivo.<\/div><div><br><\/div><div>Ao final, consolidou-se a percep\u00e7\u00e3o de que o Semin\u00e1rio Internacional de Direito Penal n\u00e3o apenas atingiu seus objetivos, como tamb\u00e9m superou expectativas, deixando uma contribui\u00e7\u00e3o significativa para a comunidade jur\u00eddica e abrindo caminho para futuras edi\u00e7\u00f5es ainda mais abrangentes e inovadoras._  <\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>07\/05\/2026<\/em>\n\t\t\t\t<\/p><br \/><p><strong>Fonte : <\/strong><em>Consultor Juridico<\/em><\/p>\n\t\t\t<\/div><div>07\/05\/2026 - <a data-fancybox data-src=\"#news12175\" href=\"javascript:;\" class=\"tool\" title=\"Tradu\u00e7\u00e3o resumida de depoimento viola ampla defesa, decide TJ-SP\">Tradu\u00e7\u00e3o resumida de depoimento viola ...<\/a><\/div> \n\t\t\t<div id=\"news12175\" 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>Tradu\u00e7\u00e3o resumida de depoimento viola ampla defesa, decide TJ-SP<\/h2><br \/><br \/>\n\t\t\t\t<p>A obrigatoriedade de int\u00e9rprete para acusados que n\u00e3o falam o idioma nacional visa garantir a isonomia e a plenitude de defesa. Por isso, a tradu\u00e7\u00e3o do interrogat\u00f3rio n\u00e3o pode ser um mero resumo, sob pena de nulidade por prejudicar a an\u00e1lise das teses de quem responde ao processo.<div><br><\/div><div>FreepikJulgadores entenderam que apresentar o depoimento de r\u00e9 estrangeira em l\u00edngua portuguesa de maneira apenas \"resumida\" viola autodefesa<\/div><div>Julgadores entenderam que apresentar o depoimento de r\u00e9 estrangeira em l\u00edngua portuguesa de maneira apenas \u201cresumida\u201d viola autodefesa<\/div><div><br><\/div><div>Com esse entendimento, o ju\u00edzo da 12\u00aa C\u00e2mara de Direito Criminal do Tribunal de Justi\u00e7a de S\u00e3o Paulo anulou o interrogat\u00f3rio e os atos processuais posteriores de uma mulher pronunciada por homic\u00eddio.<\/div><div><br><\/div><div>A decis\u00e3o foi provocada por um recurso em sentido estrito interposto pela defesa contra a senten\u00e7a de pron\u00fancia proferida pelo ju\u00edzo da Vara do J\u00fari de Praia Grande (SP). Conforme os autos, a r\u00e9, acusada de desferir golpes de faca contra seu companheiro ap\u00f3s uma discuss\u00e3o, proferiu sua vers\u00e3o dos fatos em espanhol.<\/div><div><br><\/div><div>O ju\u00edzo de primeiro grau havia indeferido o pedido de nulidade, argumentando que o tradutor apenas \u201cresumiu a fala da r\u00e9, n\u00e3o a reproduzindo ipsis litteris\u201c, mas que o sentido do interrogat\u00f3rio teria sido mantido.<\/div><div><br><\/div><div><br><\/div><div><br><\/div><div>Ao analisar o m\u00e9rito processual, no entanto, o relator, desembargador Amable Lopez Soto, deu raz\u00e3o \u00e0 defesa. O magistrado constatou que a tradu\u00e7\u00e3o foi permeada por erros e omiss\u00f5es que modificaram o significado de quest\u00f5es relevantes, podendo alterar conclus\u00f5es sobre a ocorr\u00eancia de leg\u00edtima defesa e a exist\u00eancia de animus necandi (inten\u00e7\u00e3o de matar).<\/div><div><br><\/div><div>Como exemplo da falha na tradu\u00e7\u00e3o, o ac\u00f3rd\u00e3o relata o momento em que a acusada afirmou ter sido atingida nas m\u00e3os por \u00e1gua quente jogada pelo companheiro. O int\u00e9rprete, contudo, limitou-se a dizer que a v\u00edtima estava tentando alcan\u00e7ar uma chaleira, ocultando o fato de a r\u00e9 ter sido efetivamente atingida pelo l\u00edquido. Em outro trecho, a mulher disse que chamaria a pol\u00edcia para ajud\u00e1-la, mas a fala foi traduzida como se a v\u00edtima tivesse afirmado que chamaria a pol\u00edcia para det\u00ea-la.<\/div><div><br><\/div><div>powered by divee.ai<\/div><div>AI<\/div><div><br><\/div><div>Pergunte-me qualquer coisa sobre este conte\u00fado<\/div><div>\u27a4<\/div><div>O relator ressaltou que a obrigatoriedade de um int\u00e9rprete (artigo 193 do C\u00f3digo de Processo Penal) serve ao prop\u00f3sito de assegurar a isonomia entre brasileiros e estrangeiros e garantir o direito \u00e0 plenitude de defesa perante o Tribunal do J\u00fari.<\/div><div><br><\/div><div>\u201cAinda que seja mantido o sentido geral da narrativa, o grau de detalhamento sobre os fatos est\u00e1 diretamente relacionado \u00e0 aferi\u00e7\u00e3o da verossimilhan\u00e7a do depoimento e permite melhor compreens\u00e3o a respeito da din\u00e2mica do ocorrido\u201d, concluiu o desembargador.<\/div><div><br><\/div><div>A vota\u00e7\u00e3o foi un\u00e2nime. O colegiado acolheu a preliminar para anular o ato e determinou a realiza\u00e7\u00e3o de um novo interrogat\u00f3rio, exigindo a atua\u00e7\u00e3o de um int\u00e9rprete que traduza a narrativa da r\u00e9 com total fidedignidade. Os demais atos probat\u00f3rios que n\u00e3o foram contaminados pelo v\u00edcio de tradu\u00e7\u00e3o foram preservados.<\/div><div><br><\/div><div>A r\u00e9 foi representada pelo escrit\u00f3rio Fortes, Lopes, Siebner Advogados._  <\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>07\/05\/2026<\/em>\n\t\t\t\t<\/p><br \/><p><strong>Fonte : <\/strong><em>Consultor Juridico<\/em><\/p>\n\t\t\t<\/div><div>06\/05\/2026 - <a data-fancybox data-src=\"#news12176\" href=\"javascript:;\" class=\"tool\" title=\"Supremo come\u00e7a a julgar norma sobre distribui\u00e7\u00e3o dos royalties do petr\u00f3leo\">Supremo come\u00e7a a julgar norma sobre dis...<\/a><\/div> \n\t\t\t<div id=\"news12176\" 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>Supremo come\u00e7a a julgar norma sobre distribui\u00e7\u00e3o dos royalties do petr\u00f3leo<\/h2><br \/><br \/>\n\t\t\t\t<p>O Plen\u00e1rio do Supremo Tribunal Federal come\u00e7ou a julgar conjuntamente, nesta quarta-feira (6\/5), cinco a\u00e7\u00f5es diretas de inconstitucionalidade que contestam altera\u00e7\u00f5es promovidas pela Lei 12.734\/2012 nas regras de distribui\u00e7\u00e3o de royalties de petr\u00f3leo, g\u00e1s natural e outros hidrocarbonetos.<div><br><\/div><div>Freepikplataforma de petr\u00f3leo em alto mar<\/div><div>Discuss\u00e3o sobre os royalties do petr\u00f3leo se arrasta no Supremo desde 2013<\/div><div><br><\/div><div>Os royalties s\u00e3o uma esp\u00e9cie de compensa\u00e7\u00e3o financeira paga mensalmente pelas empresas exploradoras de petr\u00f3leo a Uni\u00e3o, estados e munic\u00edpios, com base no volume de produ\u00e7\u00e3o. Eles funcionam como uma forma de indeniza\u00e7\u00e3o pela explora\u00e7\u00e3o de recursos naturais n\u00e3o renov\u00e1veis e pelos impactos socioambientais da atividade.<\/div><div><br><\/div><div>A norma, aprovada pelo Congresso em 2012, ampliou a participa\u00e7\u00e3o de estados e munic\u00edpios n\u00e3o produtores nas receitas. E a discuss\u00e3o sobre a lei chegou ao STF em 2013.<\/div><div><br><\/div><div>No mesmo ano, a relatora do caso, ministra C\u00e1rmen L\u00facia, concedeu uma liminar suspendendo a efic\u00e1cia da lei, e desde ent\u00e3o permanece em vigor o modelo que concentra a maior parte dos royalties nos principais estados produtores: Rio de Janeiro, S\u00e3o Paulo e Esp\u00edrito Santo.<\/div><div><br><\/div><div><br><\/div><div><br><\/div><div>O caso \u00e9 cheio de idas e vindas e pedidos de adiamento. Em 2023, a relatora chegou a enviar as ADIs ao Centro de Solu\u00e7\u00f5es Alternativas de Lit\u00edgios (Cesal) da corte, mas as partes acabaram n\u00e3o chegando a acordo.<\/div><div><br><\/div><div>Os tr\u00eas principais produtores alegam que a retomada da validade da lei provocaria preju\u00edzos bilion\u00e1rios para suas contas. J\u00e1 os demais estados defendem a norma e sustentam que o modelo atual gera uma \u201cdistor\u00e7\u00e3o hist\u00f3rica\u201d e compromete o \u201cequil\u00edbrio fe_  <\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>06\/05\/2026<\/em>\n\t\t\t\t<\/p><br \/><p><strong>Fonte : <\/strong><em>Consultor Juridico<\/em><\/p>\n\t\t\t<\/div><div>05\/05\/2026 - <a data-fancybox data-src=\"#news12169\" href=\"javascript:;\" class=\"tool\" title=\"Revis\u00e3o de pris\u00e3o \u00e9 obrigat\u00f3ria para parlamentares federais, mas n\u00e3o para estaduais\">Revis\u00e3o de pris\u00e3o \u00e9 obrigat\u00f3ria para...<\/a><\/div> \n\t\t\t<div id=\"news12169\" 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>Revis\u00e3o de pris\u00e3o \u00e9 obrigat\u00f3ria para parlamentares federais, mas n\u00e3o para estaduais<\/h2><br \/><br \/>\n\t\t\t\t<p>O ministro do Supremo Tribunal Federal Alexandre de Moraes defendeu que a corte reveja a possibilidade de Assembleias Legislativas revogarem a pris\u00e3o de deputados estaduais, j\u00e1 que as deten\u00e7\u00f5es costumam ser cassadas.<div><br><\/div><div>Luiz Silveira\/STFAlexandre de Moraes 2026<\/div><div>Alexandre defende a revis\u00e3o da prerrogativa das Assembleias Legislativas de revogarem a pris\u00e3o de deputados<\/div><div><br><\/div><div>A regra faz sentido para deputados federais e senadores, por ser expressamente prevista na Constitui\u00e7\u00e3o Federal. No entanto, pode ser modificada quanto a deputados regionais, devido ao maior corporativismo e infiltra\u00e7\u00e3o do crime organizado nos Legislativos estaduais.<\/div><div><br><\/div><div>Durante o julgamento que decidir\u00e1 as regras para as elei\u00e7\u00f5es suplementares para o governo do Rio de Janeiro, os ministros Alexandre, Gilmar Mendes e Fl\u00e1vio Dino criticaram as manobras do grupo do ex-governador Cl\u00e1udio Castro (PL) para se manter no poder e a infiltra\u00e7\u00e3o do crime organizado nas institui\u00e7\u00f5es do estado.<\/div><div><br><\/div><div>Relator da ADPF das Favelas, Alexandre citou o caso do ex-presidente da Assembleia Legislativa do Rio Rodrigo Bacellar (Uni\u00e3o Brasil). Ele havia sido detido em dezembro, suspeito de vazar informa\u00e7\u00f5es sigilosas de uma investiga\u00e7\u00e3o e, em consequ\u00eancia, obstru\u00ed-la. A Alerj revogou a pris\u00e3o. Com a cassa\u00e7\u00e3o de seu mandato, Alexandre mandou prender Bacellar mais uma vez no fim de mar\u00e7o.<\/div><div><br><\/div><div>Para o ministro, isso mostra que o Supremo deve reexaminar o poder de Assembleias Legislativas de revogar a pris\u00e3o de parlamentares.<\/div><div><br><\/div><div>\u201cA situa\u00e7\u00e3o \u00e9 t\u00e3o an\u00f4mala que, no fim do ano passado, na primeira pris\u00e3o e afastamento de Bacellar, imediatamente a Alerj a revogou. N\u00f3s precisamos rever a possibilidade, por simetria, de Assembleias liberarem deputados estaduais, porque todas soltam imediatamente. Essa simetria precisa ser reanalisada\u201d, disse Alexandre.<\/div><div><br><\/div><div>powered by divee.ai<\/div><div>AI<\/div><div><br><\/div><div>O que voc\u00ea gostaria de saber?<\/div><div>\u27a4<\/div><div>Nos \u00faltimos anos, h\u00e1 diversos exemplos de casas legislativas que cassaram pris\u00f5es determinadas pelo Judici\u00e1rio. Em 2017, a Alerj revogou as pris\u00f5es e o afastamento dos mandatos de seu presidente, Jorge Picciani, do l\u00edder do governo, Edson Albertassi, e do deputado Paulo Melo, todos do PMDB.<\/div><div><br><\/div><div>Dois anos depois, a Assembleia do Rio determinou a liberta\u00e7\u00e3o dos deputados estaduais Andr\u00e9 Correa (DEM), Chiquinho da Mangueira (PSC), Luiz Martins (PDT), Marcus Vinicius Neskau (PTB) e Marcos Abrah\u00e3o (Avante).<\/div><div><br><\/div><div>A Assembleia Legislativa de Santa Catarina cancelou, em 2021, a pris\u00e3o preventiva domiciliar do deputado Julio Garcia (PSD). E, em 2024, o Legislativo do Esp\u00edrito Santo revogou a pris\u00e3o do deputado estadual Capit\u00e3o Assum\u00e7\u00e3o (PL), ordenada por Alexandre.<\/div><div><br><\/div><div>Extens\u00e3o de prerrogativa<\/div><div>A Constitui\u00e7\u00e3o prev\u00ea que a C\u00e2mara dos Deputados e o Senado decidir\u00e3o se mant\u00eam ou revogam a pris\u00e3o de parlamentar no exerc\u00edcio do mandato.<\/div><div><br><\/div><div>O artigo 53, par\u00e1grafo 2\u00ba, estabelece o seguinte: \u201cDesde a expedi\u00e7\u00e3o do diploma, os membros do Congresso Nacional n\u00e3o poder\u00e3o ser presos, salvo em flagrante de crime inafian\u00e7\u00e1vel. Nesse caso, os autos ser\u00e3o remetidos dentro de vinte e quatro horas \u00e0 Casa respectiva, para que, pelo voto da maioria de seus membros, resolva sobre a pris\u00e3o\u201d. O par\u00e1grafo 3\u00ba do dispositivo, por sua vez, permite que a C\u00e2mara ou o Senado sustem, por maioria, o andamento de a\u00e7\u00e3o penal contra parlamentar ap\u00f3s o recebimento da den\u00fancia pelo Supremo.<\/div><div><br><\/div><div>Em 2019, o STF decidiu que as Constitui\u00e7\u00f5es estaduais podem estabelecer para os deputados locais as imunidades prisional e processual previstas para os deputados federais e senadores. A corte entendeu que os trabalhos desenvolvidos no Congresso Nacional e nas Assembleias Legislativas n\u00e3o apresentam diferen\u00e7as. Portanto, os deputados estaduais devem ter as mesmas prerrogativas de seus pares federais.<\/div><div><br><\/div><div>Possibilidade de revis\u00e3o<\/div><div>N\u00e3o faz sentido que Assembleias Legislativas possam revisar pris\u00f5es de deputados estaduais, afirma o jurista Lenio Streck, professor de Direito Constitucional da Universidade do Vale do Rio dos Sinos e da Universidade Est\u00e1cio de S\u00e1.<\/div><div><br><\/div><div>\u201cA raz\u00e3o \u00e9 simples: legislar sobre processo penal \u00e9 exclusivo da Uni\u00e3o. Logo, se uma Assembleia trata de mat\u00e9ria de pris\u00e3o, estar\u00e1 legislando. J\u00e1 com rela\u00e7\u00e3o aos deputados federais e senadores, h\u00e1 previs\u00e3o constitucional. Mas n\u00e3o h\u00e1 problema em se alterar isso. Afinal, por qual raz\u00e3o um parlamentar pode ser liberado por um colega se os demais cidad\u00e3os t\u00eam de enfrentar um juiz ou um tribunal?\u201d, questiona Lenio.<\/div><div><br><\/div><div>Com a deteriora\u00e7\u00e3o da pol\u00edtica brasileira, h\u00e1 quem defenda que nem deputados federais e senadores possam revisar a pris\u00e3o de seus pares. Pedro Serrano, professor de Direito Constitucional da Pontif\u00edcia Universidade Cat\u00f3lica de S\u00e3o Paulo (PUC-SP), entende que a medida poderia ser considerada inconstitucional, pois altera o equil\u00edbrio entre os poderes.<\/div><div><br><\/div><div>Por\u00e9m, ele diz ser poss\u00edvel considerar que o exame da pris\u00e3o de parlamentar n\u00e3o se estende \u00e0s Assembleias Legislativas. Afinal, n\u00e3o \u00e9 algo previsto expressamente na Constitui\u00e7\u00e3o, e h\u00e1 diferen\u00e7as entre as compet\u00eancias do mesmo poder em distintos n\u00edveis da federa\u00e7\u00e3o. Por exemplo, o presidente da Rep\u00fablica pode editar medidas provis\u00f3rias, mas os governadores e prefeitos n\u00e3o podem.<\/div><div><br><\/div><div>Prerrogativa v\u00e1lida<\/div><div>A possibilidade de Assembleias Legislativas revisarem pris\u00f5es de parlamentares \u00e9 coerente com a Constitui\u00e7\u00e3o, avalia Miguel Godoy, professor de Direito Constitucional da Universidade de Bras\u00edlia (UnB) e da Universidade Federal do Paran\u00e1 (UFPR). O artigo 27, par\u00e1grafo 1\u00ba, da Carta Magna estende aos deputados estaduais as regras sobre sistema eleitoral, inviolabilidade, imunidades, remunera\u00e7\u00e3o, perda de mandato, licen\u00e7a, impedimentos e incorpora\u00e7\u00e3o \u00e0s For\u00e7as Armadas.<\/div><div><br><\/div><div>\u201cDito isso, a cr\u00edtica do ministro Alexandre de Moraes \u00e9 institucionalmente relevante. H\u00e1, de fato, maior risco de corporativismo nas Assembleias. Mas uma diferencia\u00e7\u00e3o entre parlamentares federais e estaduais n\u00e3o decorre do texto constitucional vigente. Por isso, se houver mudan\u00e7a, o caminho mais adequado seria uma emenda constitucional, n\u00e3o apenas uma revis\u00e3o jurisprudencial\u201d, opina Godoy.<\/div><div><br><\/div><div>A seu ver, a prerrogativa ainda faz sentido como garantia institucional da independ\u00eancia do Legislativo, e n\u00e3o como privil\u00e9gio pessoal.<\/div><div><br><\/div><div>\u201cO ponto central \u00e9 interpret\u00e1-la de forma estrita. Trata-se de uma medida excepcional, limitada \u00e0s hip\u00f3teses constitucionais, sem amplia\u00e7\u00e3o para proteger parlamentares de forma indevida. Eventuais ajustes mais profundos tamb\u00e9m dependeriam de altera\u00e7\u00e3o constitucional. Importante destacar que isso n\u00e3o se confunde com propostas mais amplas de blindagem, como impedir investiga\u00e7\u00f5es, que a\u00ed sim s\u00e3o incompat\u00edveis com a Constitui\u00e7\u00e3o.\u201d<\/div><div><br><\/div><div>A quest\u00e3o sobre o reexame de pris\u00f5es de parlamentares \u00e9 eminentemente pol\u00edtica, e n\u00e3o jur\u00eddica, destaca a criminalista Ma\u00edra Fernandes, professora da Funda\u00e7\u00e3o Get\u00falio Vargas. Ela lembra que, quando a Constitui\u00e7\u00e3o foi promulgada, a prerrogativa fazia sentido, depois de tantos anos de ditadura e persegui\u00e7\u00e3o a pol\u00edticos.<\/div><div><br><\/div><div>\u201cNo caso em quest\u00e3o, entendo que a an\u00e1lise n\u00e3o \u00e9 t\u00e3o simples. Sabemos que h\u00e1 infiltra\u00e7\u00e3o do crime organizado nas esferas do Estado, mas \u00e9 dif\u00edcil de mensurar o n\u00edvel de coopta\u00e7\u00e3o que setores criminosos exercem na pol\u00edtica. Acredito que as esferas regionais est\u00e3o mais propensas a isso, por conta at\u00e9 da proximidade territorial. Mas essa mesma proximidade pode ser uma forma tamb\u00e9m maior de press\u00e3o popular, mais at\u00e9 do que em rela\u00e7\u00e3o ao Congresso. Ent\u00e3o, mais do que s\u00f3 pensar se a revis\u00e3o das pris\u00f5es dos deputados (estaduais e federais) e senadores, mais importante ainda \u00e9 a possibilidade que o povo deve ter de pressionar seus parlamentares\u201d, ressalta a criminalista.<\/div><div><br><\/div><div>Segundo ela, \u00e9 vi\u00e1vel estabelecer que pris\u00f5es preventivas de parlamentares sejam revistas pelo Legislativo. Contudo, \u00e9 necess\u00e1rio pensar essa revis\u00e3o como uma parte dentro do que \u00e9 o sistema das garantias previstas na nossa Constitui\u00e7\u00e3o, diz a criminalista.<\/div><div><br><\/div><div>Pris\u00e3o de parlamentares<\/div><div>A Constitui\u00e7\u00e3o deixa claro que deputados federais e senadores s\u00f3 podem ser presos em flagrante delito de crime inafian\u00e7\u00e1vel, mas o Supremo Tribunal Federal j\u00e1 flexibilizou a regra para viabilizar o encarceramento provis\u00f3rio de pol\u00edticos.<\/div><div><br><\/div><div>O STF determinou, em 2024, a pris\u00e3o preventiva do deputado federal Chiquinho Braz\u00e3o (sem partido-RJ), do conselheiro do Tribunal de Contas do Estado do Rio de Janeiro Domingos Braz\u00e3o e do delegado de Pol\u00edcia Civil Rivaldo Barbosa. Os tr\u00eas foram apontados pela Pol\u00edcia Federal como mandantes dos assassinatos da vereadora Marielle Franco e do motorista Anderson Gomes. A corte condenou-os em fevereiro pelo crime.<\/div><div><br><\/div><div>A Constitui\u00e7\u00e3o Federal, no artigo 53, par\u00e1grafo 2\u00ba, pro\u00edbe a pris\u00e3o de deputado federal e senador, salvo se em flagrante de crime inafian\u00e7\u00e1vel. Nesse caso, os autos s\u00e3o enviados \u00e0 casa parlamentar para que decida se mant\u00e9m ou relaxa a pris\u00e3o.<\/div><div><br><\/div><div>Esse entendimento foi reafirmado pelo Supremo no julgamento da A\u00e7\u00e3o Direta de Inconstitucionalidade 5.526, em 2017. Na ocasi\u00e3o, a corte fixou que, ap\u00f3s a expedi\u00e7\u00e3o do diploma, um congressista s\u00f3 pode ser preso em flagrante delito por crime inafian\u00e7\u00e1vel, sendo incab\u00edvel a pris\u00e3o tempor\u00e1ria ou preventiva. A corte tamb\u00e9m estabeleceu que medidas cautelares contra parlamentares exigem aval das casas legislativas caso impossibilitem, direta ou indiretamente, o exerc\u00edcio do mandato.<\/div><div><br><\/div><div>Ao fundamentar a pris\u00e3o preventiva de Chiquinho Braz\u00e3o, Alexandre citou as decis\u00f5es pelas quais o STF permitiu as pris\u00f5es do deputado federal Daniel Silveira (PSL-RJ) e do senador Delc\u00eddio do Amaral (PT-MS).<\/div><div><br><\/div><div>Em 2021, Alexandre mandou prender Silveira em flagrante por atentar contra o funcionamento do Judici\u00e1rio e o Estado democr\u00e1tico de Direito. A deten\u00e7\u00e3o, que foi mantida pelo Plen\u00e1rio, ocorreu depois de Silveira publicar um v\u00eddeo com ataques e incita\u00e7\u00e3o de viol\u00eancia contra integrantes do tribunal.<\/div><div><br><\/div><div>Com a condena\u00e7\u00e3o do deputado a oito anos e nove meses de reclus\u00e3o pelos crimes de coa\u00e7\u00e3o no curso do processo (artigo 344 do C\u00f3digo Penal) e tentativa de impedir o livre exerc\u00edcio dos poderes da Uni\u00e3o (artigo 23 da Lei de Seguran\u00e7a Nacional \u2014 Lei 7.170\/1973), o ent\u00e3o presidente Jair Bolsonaro (PL) lhe concedeu a gra\u00e7a. Contudo, o STF anulou o perd\u00e3o por desvio de fun\u00e7\u00e3o.<\/div><div><br><\/div><div>Em 2015, Delc\u00eddio do Amaral foi o primeiro parlamentar detido no exerc\u00edcio do mandato desde a promulga\u00e7\u00e3o da Constitui\u00e7\u00e3o de 1988. Ele foi preso cautelarmente por ordem do ministro Teori Zavascki \u2014 decis\u00e3o referendada pela 2\u00aa Turma do Supremo \u2014 por tentar atrapalhar as investiga\u00e7\u00f5es da \u201clava jato\u201d.<\/div><div><br><\/div><div>De acordo com o magistrado, o petista era acusado de integrar uma organiza\u00e7\u00e3o criminosa, um crime permanente que a jurisprud\u00eancia do STF reconhece como aut\u00f4nomo. Por isso, o flagrante pode ser feito a qualquer tempo, afirmou Zavascki. Al\u00e9m disso, estava obstruindo as investiga\u00e7\u00f5es. Assim, a interpreta\u00e7\u00e3o do antigo relator da \u201clava jato\u201d no Supremo foi a de que o artigo 53 da Constitui\u00e7\u00e3o n\u00e3o pode ser interpretado isoladamente, mas em conjunto com outros preceitos constitucionais.<\/div><div><br><\/div><div>N\u00e3o h\u00e1 consenso entre especialistas sobre a pris\u00e3o provis\u00f3ria de deputado federal ou senador. H\u00e1 quem avalie que a medida deve ser permitida, com base em interpreta\u00e7\u00e3o conforme a Constitui\u00e7\u00e3o da prerrogativa. Por outro lado, h\u00e1 quem afirme que a regra constitucional \u00e9 clara e visa assegurar o livre exerc\u00edcio do mandato legislativo._  <\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>05\/05\/2026<\/em>\n\t\t\t\t<\/p><br \/><p><strong>Fonte : <\/strong><em>Consultor Juridico<\/em><\/p>\n\t\t\t<\/div><div>05\/05\/2026 - <a data-fancybox data-src=\"#news12170\" href=\"javascript:;\" class=\"tool\" title=\"Empres\u00e1rios ter\u00e3o que pagar R$ 600 mil por coagir voto em Bolsonaro em 2022\">Empres\u00e1rios ter\u00e3o que pagar R$ 600 mil...<\/a><\/div> \n\t\t\t<div id=\"news12170\" 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>Empres\u00e1rios ter\u00e3o que pagar R$ 600 mil por coagir voto em Bolsonaro em 2022<\/h2><br \/><br \/>\n\t\t\t\t<p>A pr\u00e1tica de ass\u00e9dio eleitoral no ambiente de trabalho configura grave amea\u00e7a \u00e0 democracia. Para reprimir a conduta, a imposi\u00e7\u00e3o de repara\u00e7\u00e3o por danos morais deve ter uma forte carga dissuas\u00f3ria, justificando a fixa\u00e7\u00e3o de valores altos para desestimular coa\u00e7\u00f5es semelhantes.<div><br><\/div><div>Com base neste entendimento, a 7\u00aa Turma do Tribunal Superior do Trabalho condenou tr\u00eas associa\u00e7\u00f5es empresariais catarinenses e seus respectivos presidentes ao pagamento de indeniza\u00e7\u00e3o no valor global de R$ 600 mil pela coa\u00e7\u00e3o de trabalhadores para votar pela reelei\u00e7\u00e3o do ent\u00e3o presidente Jair Bolsonaro (PL) em 2022.<\/div><div><br><\/div><div>Jos\u00e9 Cruz \/ Ag\u00eancia Brasil<\/div><div>Apoiadores de Bolsonaro em frente ao Pal\u00e1cio da Alvorada, em dezembro de 2022<\/div><div><br><\/div><div>A C\u00e2mara de Dirigentes Lojistas de Ca\u00e7ador, a Associa\u00e7\u00e3o Empresarial de Ca\u00e7ador (Acic) e a Associa\u00e7\u00e3o das Micros e Pequenas Empresas do Alto Vale do Contestado promoveram uma reuni\u00e3o no audit\u00f3rio da Acic. O evento, conduzido pelos presidentes das entidades, teve o objetivo de debater estrat\u00e9gias para o segundo turno das elei\u00e7\u00f5es presidenciais.<\/div><div><br><\/div><div>Durante o encontro, os l\u00edderes empresariais instigaram os associados a adotarem condutas voltadas a pressionar os trabalhadores, especialmente os de \u201cch\u00e3o de f\u00e1brica\u201d, a votarem em Bolsonaro.<\/div><div><br><\/div><div><br><\/div><div><br><\/div><div>Entre as falas gravadas e anexadas ao processo, um dos empres\u00e1rios orientou: \u201cCada um de n\u00f3s tem que fazer o nosso trabalhozinho nas nossas empresas, nas nossas casas, nos nossos col\u00e9gios, a\u00ed vai dar certo\u201d.<\/div><div><br><\/div><div>Outro interlocutor sugeriu que os empregadores pedissem votos aos colaboradores e at\u00e9 implorassem de joelhos, alertando para um cen\u00e1rio catastr\u00f3fico caso o advers\u00e1rio vencesse.<\/div><div><br><\/div><div>powered by divee.ai<\/div><div>AI<\/div><div><br><\/div><div>Pergunte-me qualquer coisa sobre este conte\u00fado<\/div><div>\u27a4<\/div><div>Bateram o p\u00e9<\/div><div><br><\/div><div>Ap\u00f3s receber den\u00fancias sobre o evento, o Minist\u00e9rio P\u00fablico do Trabalho (MPT) ajuizou uma A\u00e7\u00e3o Civil P\u00fablica pedindo que os r\u00e9us se abstivessem de incitar o ass\u00e9dio eleitoral, fizessem uma retrata\u00e7\u00e3o p\u00fablica e pagassem indeniza\u00e7\u00e3o por dano moral coletivo. O \u00f3rg\u00e3o ministerial argumentou que o ato disseminou terror psicol\u00f3gico, tolhendo o exerc\u00edcio da cidadania e a liberdade de voto dos empregados.<\/div><div><br><\/div><div>As entidades e seus presidentes negaram a ilicitude, argumentando o direito \u00e0 liberdade de express\u00e3o e de reuni\u00e3o, e sustentaram que as falas eram apenas opini\u00f5es particulares, sem amea\u00e7a direta aos postos de trabalho.<\/div><div><br><\/div><div>O ju\u00edzo de primeira inst\u00e2ncia julgou os pedidos improcedentes, avaliando que o discurso n\u00e3o continha men\u00e7\u00e3o expl\u00edcita a puni\u00e7\u00f5es ou retalia\u00e7\u00f5es. O MPT recorreu, mas o Tribunal Regional do Trabalho da 12\u00aa Regi\u00e3o manteve a senten\u00e7a de forma majorit\u00e1ria.<\/div><div><br><\/div><div>O colegiado regional decidiu que o incentivo para que os empres\u00e1rios conversassem com os funcion\u00e1rios estava protegido pela liberdade de express\u00e3o, prevista no artigo 5\u00ba, inciso IX, da Constitui\u00e7\u00e3o Federal, e que n\u00e3o havia comprova\u00e7\u00e3o de que o ato teve repercuss\u00e3o concreta no sigilo ou na escolha eleitoral dos trabalhadores.<\/div><div><br><\/div><div>Inconformado com a absolvi\u00e7\u00e3o das entidades, o MPT levou o caso \u00e0 corte superior.<\/div><div><br><\/div><div>Repara\u00e7\u00e3o<\/div><div><br><\/div><div>Ao analisar o recurso, a 7\u00aa Turma do TST superou o entendimento da inst\u00e2ncia regional, reconhecendo a ilicitude do ato e a configura\u00e7\u00e3o do ass\u00e9dio eleitoral. O relator, ministro Cl\u00e1udio Brand\u00e3o, apontou que a conduta das associa\u00e7\u00f5es e de seus presidentes representou uma interfer\u00eancia abusiva e uma amea\u00e7a ao processo democr\u00e1tico.<\/div><div><br><\/div><div>Durante o debate para a fixa\u00e7\u00e3o do dano moral, o relator alertou que o tribunal vinha sendo brando em condena\u00e7\u00f5es frente \u00e0 gravidade extrema do tema e sugeriu elevar a base das indeniza\u00e7\u00f5es. De forma objetiva, o colegiado estruturou a conta para punir todos os envolvidos diretamente.<\/div><div><br><\/div><div>O valor total de R$ 600 mil foi dividido em cotas de R$ 100 mil para cada uma das tr\u00eas associa\u00e7\u00f5es e R$ 100 mil para cada um dos tr\u00eas presidentes.<\/div><div><br><\/div><div>O desembargador convocado Jos\u00e9 Pedro de Camargo concordou com a majora\u00e7\u00e3o, ressaltando que a puni\u00e7\u00e3o precisava ser exemplar para inibir a recorr\u00eancia de abusos empresariais no per\u00edodo eleitoral. \u201cA imposi\u00e7\u00e3o de repara\u00e7\u00e3o por ass\u00e9dio eleitoral deve incluir carga dissuas\u00f3ria\u201d, avaliou.<\/div><div><br><\/div><div>A turma votou de forma un\u00e2nime pela condena\u00e7\u00e3o no valor estipulado. A corte destacou, por fim, que a quantia final sofrer\u00e1 acr\u00e9scimo de juros e corre\u00e7\u00e3o monet\u00e1ria desde o ajuizamento da a\u00e7\u00e3o, em 2022. Com informa\u00e7\u00f5es da assessoria de imprensa do TST._  <\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>05\/05\/2026<\/em>\n\t\t\t\t<\/p><br \/><p><strong>Fonte : <\/strong><em>Consultor Juridico<\/em><\/p>\n\t\t\t<\/div><div>05\/05\/2026 - <a data-fancybox data-src=\"#news12177\" href=\"javascript:;\" class=\"tool\" title=\"Supremo refor\u00e7a proibi\u00e7\u00e3o de pagamentos a servidores fora das regras fixadas pela corte\">Supremo refor\u00e7a proibi\u00e7\u00e3o de pagament...<\/a><\/div> \n\t\t\t<div id=\"news12177\" 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>Supremo refor\u00e7a proibi\u00e7\u00e3o de pagamentos a servidores fora das regras fixadas pela corte<\/h2><br \/><br \/>\n\t\t\t\t<p>O Supremo Tribunal Federal voltou a apertar o cerco contra a cria\u00e7\u00e3o de benef\u00edcios remunerat\u00f3rios fora das regras constitucionais e a refor\u00e7ar a necessidade de transpar\u00eancia quanto \u00e0 remunera\u00e7\u00e3o no servi\u00e7o p\u00fablico.<div><br><\/div><div>Em quatro decis\u00f5es proferidas nesta quarta-feira (6\/5), os ministros Alexandre de Moraes, Gilmar Mendes, Cristiano Zanin e Fl\u00e1vio Dino determinaram a proibi\u00e7\u00e3o absoluta de novas parcelas salariais \u2014 indenizat\u00f3rias ou remunerat\u00f3rias \u2014 que n\u00e3o estejam expressamente autorizadas pelo Tema 966 da repercuss\u00e3o geral.<\/div><div><br><\/div><div>ConJurGilmar Mendes, Cristiano Zanin e Alexandre de Moraes no jantar da ANPR em homenagem \u00e0 posse do PGR<\/div><div>Gilmar Mendes, Cristiano Zanin e Alexandre de Moraes apertaram o cerco contra pagamentos acima do teto constitucional<\/div><div><br><\/div><div>As decis\u00f5es foram tomadas em processos distintos, mas com conte\u00fados praticamente id\u00eanticos, e respondem \u00e0 repercuss\u00e3o de not\u00edcias recentes sobre a poss\u00edvel reintrodu\u00e7\u00e3o dos pagamentos desses benef\u00edcios em carreiras p\u00fablicas.<\/div><div><br><\/div><div>As quatro se aplicam a tribunais, Minist\u00e9rios P\u00fablicos, Defensorias P\u00fablicas, Tribunais de Contas e \u00f3rg\u00e3os da advocacia p\u00fablica da Uni\u00e3o, dos estados e dos munic\u00edpios, e alcan\u00e7am qualquer parcela, sob qualquer rubrica, inclusive benef\u00edcios institu\u00eddos depois da conclus\u00e3o do julgamento do tema pelo Supremo.<\/div><div><br><\/div><div><br><\/div><div><br><\/div><div>Em caso de descumprimento, presidentes de tribunais, procuradores-gerais e demais gestores poder\u00e3o responder nas esferas penal, civil e administrativa.<\/div><div><br><\/div><div>powered by divee.ai<\/div><div>AI<\/div><div><br><\/div><div>Pergunte-me qualquer coisa sobre este conte\u00fado<\/div><div>\u27a4<\/div><div>Inova\u00e7\u00e3o remunerat\u00f3ria \u00e9 afronta ao STF<\/div><div>Em sua decis\u00e3o, Alexandre de Moraes sustenta que apenas as verbas expressamente reconhecidas pelo Supremo no Tema 966 podem ser pagas aos membros das institui\u00e7\u00f5es atingidas. Para o magistrado, qualquer inova\u00e7\u00e3o remunerat\u00f3ria fora das hip\u00f3teses autorizadas representa afronta direta ao entendimento consolidado pelo STF.<\/div><div><br><\/div><div>Al\u00e9m da proibi\u00e7\u00e3o de novos benef\u00edcios, Alexandre determinou que tribunais, Minist\u00e9rios P\u00fablicos, Defensorias P\u00fablicas, Tribunais de Contas e \u00f3rg\u00e3os da advocacia p\u00fablica publiquem mensalmente, em seus sites oficiais, os valores exatos recebidos por seus membros, com discrimina\u00e7\u00e3o detalhada das rubricas pagas. O ministro afirmou que os gestores tamb\u00e9m poder\u00e3o ser responsabilizados em caso de diverg\u00eancia entre os valores divulgados e os efetivamente pagos.<\/div><div><br><\/div><div>O despacho determina ainda o envio urgente de of\u00edcios aos presidentes dos tribunais e aos chefes das institui\u00e7\u00f5es alcan\u00e7adas pela decis\u00e3o, para garantir o cumprimento imediato da medida. A Procuradoria-Geral da Rep\u00fablica tamb\u00e9m foi cientificada formalmente.<\/div><div><br><\/div><div>Veda\u00e7\u00e3o absoluta<\/div><div>Ao justificar a medida em sua decis\u00e3o, Gilmar Mendes mencionou a circula\u00e7\u00e3o de \u201cin\u00fameras not\u00edcias veiculadas pela m\u00eddia\u201d sobre a poss\u00edvel cria\u00e7\u00e3o de vantagens financeiras ap\u00f3s a conclus\u00e3o do julgamento do Supremo. Segundo o ministro, a decis\u00e3o busca impedir que \u00f3rg\u00e3os p\u00fablicos utilizem rubricas diversas para ampliar remunera\u00e7\u00f5es sem respaldo direto na tese aprovada pela corte.<\/div><div><br><\/div><div>Na ADI 6.606, que trata de norma do estado de Minas Gerais, Gilmar adotou a mesma linha: tamb\u00e9m proibiu expressamente a cria\u00e7\u00e3o ou pagamento de vantagens n\u00e3o autorizadas pelo Tema 966 e reiterou o risco de responsabiliza\u00e7\u00e3o dos gestores p\u00fablicos.<\/div><div><br><\/div><div><br><\/div><div>No despacho, o decano do tribunal estabelece que est\u00e3o \u201cabsolutamente vedados\u201d novos pagamentos sob qualquer nomenclatura, inclusive aqueles implementados depois do julgamento do Tema 966.<\/div><div><br><\/div><div>Gilmar Mendes tamb\u00e9m advertiu que o descumprimento da determina\u00e7\u00e3o poder\u00e1 gerar responsabiliza\u00e7\u00e3o penal, civil e administrativa de presidentes de tribunais, procuradores-gerais, defensores p\u00fablicos e demais ordenadores de despesa.<\/div><div><br><\/div><div>Cumprimento estrito<\/div><div>Relator da ADI 6.604, Cristiano Zanin foi categ\u00f3rico ao vedar qualquer cria\u00e7\u00e3o, implementa\u00e7\u00e3o ou pagamento de parcelas que n\u00e3o estejam previstas na tese fixada pelo Supremo. A determina\u00e7\u00e3o alcan\u00e7a inclusive benef\u00edcios institu\u00eddos ap\u00f3s o julgamento de mar\u00e7o.<\/div><div><br><\/div><div>Zanin tamb\u00e9m estabeleceu que o descumprimento pode acarretar responsabiliza\u00e7\u00e3o penal, civil e administrativa de autoridades respons\u00e1veis por autorizar despesas, incluindo presidentes de tribunais e chefes de institui\u00e7\u00f5es.<\/div><div><br><\/div><div>Al\u00e9m disso, o ministro refor\u00e7ou a obriga\u00e7\u00e3o de transpar\u00eancia, exigindo que os \u00f3rg\u00e3os publiquem mensalmente, em seus sites, os valores detalhados pagos a seus membros, com indica\u00e7\u00e3o das rubricas correspondentes.<\/div><div><br><\/div><div>S\u00f3 as autorizadas<\/div><div>Na mesma linha, Fl\u00e1vio Dino, relator da Reclama\u00e7\u00e3o 88.319, tamb\u00e9m disse que sua decis\u00e3o foi tomada ap\u00f3s in\u00fameros casos relatados pela imprensa de cria\u00e7\u00e3o de verbas n\u00e3o previstas na tese que foi fixada no Tema 966.<\/div><div><br><\/div><div>\u201cEm virtude de in\u00fameras not\u00edcias veiculadas pela m\u00eddia, est\u00e3o ABSOLUTAMENTE VEDADOS a cria\u00e7\u00e3o, a implanta\u00e7\u00e3o ou o pagamento de quaisquer parcelas de car\u00e1ter remunerat\u00f3rio ou indenizat\u00f3rio, sob qualquer rubrica, inclusive que tenham sido implantadas ap\u00f3s o julgamento realizado no dia 25\/03\/2026 que n\u00e3o estejam EXPRESSAMENTE AUTORIZADAS na TESE DE REPERCUSS\u00c3O GERAL \u2013 TEMA 966\u201d, afirmou o magistrado._  <\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>05\/05\/2026<\/em>\n\t\t\t\t<\/p><br \/><p><strong>Fonte : <\/strong><em>Consultor Juridico<\/em><\/p>\n\t\t\t<\/div><div>04\/05\/2026 - <a data-fancybox data-src=\"#news12165\" href=\"javascript:;\" class=\"tool\" title=\"Federalismo ambiental transcende limites geogr\u00e1ficos e exige coordena\u00e7\u00e3o\">Federalismo ambiental transcende limites...<\/a><\/div> \n\t\t\t<div id=\"news12165\" 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>Federalismo ambiental transcende limites geogr\u00e1ficos e exige coordena\u00e7\u00e3o<\/h2><br \/><br \/>\n\t\t\t\t<p>O federalismo ecol\u00f3gico ou ambiental \u00e9 a teoria que busca conciliar a descentraliza\u00e7\u00e3o pol\u00edtica e administrativa inerente aos estados federativos com a necessidade de promover a efetividade da prote\u00e7\u00e3o ao meio ambiente. \u00c9 uma resposta pol\u00edtico-jur\u00eddica \u00e0 complexidade da quest\u00e3o ambiental, que transcende limites geogr\u00e1ficos e exige uma atua\u00e7\u00e3o coordenada e cooperativa de todos os entes da Federa\u00e7\u00e3o. Trata-se do modelo de distribui\u00e7\u00e3o de compet\u00eancias e responsabilidades ambientais que procura articular a atua\u00e7\u00e3o dos v\u00e1rios n\u00edveis de poder.<div><br><\/div><div>Spacca<\/div><div>Ao consagrar a fundamentalidade do direito ao meio ambiente, o caput do artigo 225 da Constitui\u00e7\u00e3o de 1988 tamb\u00e9m imp\u00f4s ao Poder P\u00fablico e \u00e0 coletividade o dever de defend\u00ea-lo em prol das gera\u00e7\u00f5es presentes e futuras. \u00c9 por meio de a\u00e7\u00f5es harm\u00f4nicas e integradas entre os entes pol\u00edticos que esse desiderato constitucional deve ocorrer, de modo que a reparti\u00e7\u00e3o de compet\u00eancias \u00e9 conceito chave dessa modalidade de federalismo. Com base nos princ\u00edpios constitucionais da efici\u00eancia, da predomin\u00e2ncia do interesse e da subsidiariedade, a a\u00e7\u00e3o cooperativa envolve tanto a compet\u00eancia administrativa ou material quanto a legislativa ou normativa.<\/div><div><br><\/div><div><br><\/div><div><br><\/div><div>Trata-se de uma resposta jur\u00eddico-pol\u00edtica \u00e0 crescente complexidade dos problemas ambientais contempor\u00e2neos, que transcendem perspectivas temporais, limites geogr\u00e1ficos, fronteiras administrativas e jurisdi\u00e7\u00f5es pol\u00edticas tradicionais. De fato, a problem\u00e1tica ambiental n\u00e3o respeita as divis\u00f5es territoriais administrativas, sejam elas nacionais ou internacionais: um rio contaminado a montante compromete ecossistemas a jusante, a emiss\u00e3o de gases de efeito estufa em um munic\u00edpio afeta o clima global, a destrui\u00e7\u00e3o de uma floresta em um Estado reduz a biodiversidade dos estados vizinhos etc. Em face dessa realidade, o federalismo ecol\u00f3gico prop\u00f5e uma atua\u00e7\u00e3o coordenada e cooperativa de todos os entes da Federa\u00e7\u00e3o, sem abolir a descentraliza\u00e7\u00e3o, mas reorganizando-a em fun\u00e7\u00e3o da prote\u00e7\u00e3o do meio ambiente.<\/div><div><br><\/div><div>Tais atribui\u00e7\u00f5es s\u00e3o divididas entre Uni\u00e3o, estados, Distrito Federal e munic\u00edpios, entes que comp\u00f5em o Pacto Federativo brasileiro de 1988. O intuito \u00e9 superar o federalismo cl\u00e1ssico (ou dual) em favor de um modelo que viabilize a articula\u00e7\u00e3o intergovernamental para a execu\u00e7\u00e3o de pol\u00edticas ambientais mais efetivas. Isso implica dizer que o cerne do federalismo ecol\u00f3gico brasileiro \u00e9 o cooperativo, que \u00e9 a forma de governo em que os entes federativos, ao inv\u00e9s de disputarem pelas suas compet\u00eancias, agem em conson\u00e2ncia tendo em vista as demandas e interesses dos cidad\u00e3os.<\/div><div><br><\/div><div>powered by divee.ai<\/div><div>AI<\/div><div><br><\/div><div>Pergunte-me qualquer<\/div><div>\u27a4<\/div><div>Esse arranjo constitucional foi institu\u00eddo pelos artigos 23, 24 e 30, sendo que o primeiro diz respeito \u00e0 compet\u00eancia administrativa e os demais \u00e0 legislativa.<\/div><div><br><\/div><div>Todos os entes federativos t\u00eam compet\u00eancia comum para \u201cproteger os documentos, as obras e outros bens de valor hist\u00f3rico, art\u00edstico e cultural, os monumentos, as paisagens naturais not\u00e1veis e os s\u00edtios arqueol\u00f3gicos\u201d, impedir a evas\u00e3o, a destrui\u00e7\u00e3o e a descaracteriza\u00e7\u00e3o de obras de arte e de outros bens de valor hist\u00f3rico, art\u00edstico ou cultural\u201d, \u201cproporcionar os meios de acesso \u00e0 cultura, \u00e0 educa\u00e7\u00e3o e \u00e0 ci\u00eancia\u201d, \u201cproteger o meio ambiente e combater a polui\u00e7\u00e3o em qualquer de suas formas\u201d e \u201cpreservar as florestas, a fauna e a flora\u201d (artigo 23, III, IV, VI e VII). Isso requer uma atua\u00e7\u00e3o coordenada e sin\u00e9rgica para a efetiva\u00e7\u00e3o da prote\u00e7\u00e3o ambiental, evitando tanto a sobreposi\u00e7\u00e3o de a\u00e7\u00f5es (conflito positivo) quanto a omiss\u00e3o (conflito negativo).<\/div><div><br><\/div><div><br><\/div><div>Com essa finalidade foi editada a Lei Complementar 140\/2011, que regulamentou a coopera\u00e7\u00e3o entre a Uni\u00e3o, os estados, o Distrito Federal e os munic\u00edpios nas a\u00e7\u00f5es administrativas decorrentes do exerc\u00edcio da compet\u00eancia comum relativas \u00e0 prote\u00e7\u00e3o das paisagens naturais not\u00e1veis, \u00e0 prote\u00e7\u00e3o do meio ambiente, ao combate \u00e0 polui\u00e7\u00e3o em qualquer de suas formas e \u00e0 preserva\u00e7\u00e3o das florestas, da fauna e da flora. Ao estabelecer regras para o licenciamento, a fiscaliza\u00e7\u00e3o e a imposi\u00e7\u00e3o de san\u00e7\u00f5es administrativas, essa lei procurou racionalizar o sistema e evitar a duplica\u00e7\u00e3o ou mesmo a triplica\u00e7\u00e3o de medidas. Em regra, a Uni\u00e3o atua em casos de interesse nacional, os estados em casos de interesse regional e os munic\u00edpios de interesse local, que numericamente s\u00e3o a grande maioria.<\/div><div><br><\/div><div>A ideia \u00e9 que, em vez de uma divis\u00e3o r\u00edgida de atribui\u00e7\u00f5es, haja uma atua\u00e7\u00e3o sin\u00e9rgica, onde cada n\u00edvel de governo contribui com o que tem de melhor: a Uni\u00e3o com a vis\u00e3o sist\u00eamica e a edi\u00e7\u00e3o de normas gerais, os estados com a gest\u00e3o regional e os munic\u00edpios com a fiscaliza\u00e7\u00e3o e o controle local. O princ\u00edpio \u201cpensar globalmente, agir localmente\u201d deve encontrar aqui a sua concretiza\u00e7\u00e3o jur\u00eddica.<\/div><div><br><\/div><div>O Sistema Nacional do Meio Ambiente (Sisnama), institu\u00eddo pela Lei 6.938\/1981 (Lei da Pol\u00edtica Nacional do Meio Ambiente \u2014 PNMA) e recepcionado pelo Texto Constitucional vigente, operacionaliza esse modelo federativo, reunindo \u00f3rg\u00e3os e entidades da administra\u00e7\u00e3o direta e indireta nos tr\u00eas n\u00edveis de governo. O sistema, que re\u00fane \u00f3rg\u00e3os de planejamento, \u00f3rg\u00e3os executores e conselhos p\u00fablicos de meio ambiente, permite a divis\u00e3o t\u00e9cnica de atribui\u00e7\u00f5es com base na Lei Complementar 140\/2011, tendo a subsidiariedade como vetor de efici\u00eancia administrativa. Embora a estrutura formal seja coerente, \u00e9 poss\u00edvel apontar baixa efetividade pr\u00e1tica do Sisnama em raz\u00e3o de assimetrias informacionais, or\u00e7ament\u00e1rias e fragmenta\u00e7\u00e3o das pol\u00edticas ambientais.<\/div><div><br><\/div><div><br><\/div><div>A Constitui\u00e7\u00e3o estabelece a compet\u00eancia legislativa concorrente entre Uni\u00e3o, estados e Distrito Federal para legislar sobre \u201cflorestas, ca\u00e7a, pesca, fauna, conserva\u00e7\u00e3o da natureza, defesa do solo e dos recursos naturais, prote\u00e7\u00e3o do meio ambiente e controle da polui\u00e7\u00e3o\u201d, \u201cprote\u00e7\u00e3o ao patrim\u00f4nio hist\u00f3rico, cultural, art\u00edstico, tur\u00edstico e paisag\u00edstico\u201d e \u201cresponsabilidade por dano ao meio ambiente, ao consumidor, a bens e direitos de valor art\u00edstico, est\u00e9tico, hist\u00f3rico, tur\u00edstico e paisag\u00edstico\u201d (artigo 24, VI, VII e VIII). Assim, a Uni\u00e3o \u00e9 respons\u00e1vel pelas normas gerais, cabendo aos estados e o Distrito Federal suplementar essas normas tendo em vista s suas peculiaridades regionais.<\/div><div><br><\/div><div>Os munic\u00edpios, por sua vez, podem \u201clegislar sobre assuntos de interesse local\u201d e \u201c suplementar a legisla\u00e7\u00e3o federal e a estadual no que couber\u201d (artigo 30, I e II). Destarte, a an\u00e1lise da reparti\u00e7\u00e3o da compet\u00eancia legislativa em mat\u00e9ria ambiental requer uma interpreta\u00e7\u00e3o conjunta dos mencionados artigos 24 e 30.<\/div><div><br><\/div><div>O federalismo ecol\u00f3gico \u00e9 a express\u00e3o da necessidade de um pacto federativo que reconhece a interconex\u00e3o do meio ambiente e a necessidade de uma a\u00e7\u00e3o coordenada. O intuito n\u00e3o \u00e9 criar uma hierarquia, mas uma orquestra\u00e7\u00e3o, onde cada instrumento (ou seja, cada ente federado) tem sua partitura para tocar em prol de uma sinfonia maior, que \u00e9 a prote\u00e7\u00e3o ao meio ambiente, direito difuso por excel\u00eancia.<\/div><div><br><\/div><div>No entanto, h\u00e1 grandes desafios a serem enfrentados, como a falta de capacidade t\u00e9cnica e financeira de alguns entes, bem como a aus\u00eancia de uma coordena\u00e7\u00e3o efetiva entre os \u00f3rg\u00e3os ambientais e a aus\u00eancia de um \u00fanico banco de dados e informa\u00e7\u00f5es. Mais do que simples reparti\u00e7\u00e3o de compet\u00eancias, \u00e9 preciso um esfor\u00e7o integrado para a efetiva\u00e7\u00e3o dos instrumentos de coopera\u00e7\u00e3o, financiamento e capacita\u00e7\u00e3o que garantam o exerc\u00edcio mais pleno poss\u00edvel da cidadania ambiental._  <\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>04\/05\/2026<\/em>\n\t\t\t\t<\/p><br \/><p><strong>Fonte : <\/strong><em>Consultor Juridico<\/em><\/p>\n\t\t\t<\/div><div>04\/05\/2026 - <a data-fancybox data-src=\"#news12166\" href=\"javascript:;\" class=\"tool\" title=\"Suspens\u00e3o nacional de a\u00e7\u00f5es sobre voos n\u00e3o inclui danos por culpa da empresa\">Suspens\u00e3o nacional de a\u00e7\u00f5es sobre voo...<\/a><\/div> \n\t\t\t<div id=\"news12166\" 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>Suspens\u00e3o nacional de a\u00e7\u00f5es sobre voos n\u00e3o inclui danos por culpa da empresa<\/h2><br \/><br \/>\n\t\t\t\t<p>A suspens\u00e3o nacional de a\u00e7\u00f5es contra companhias a\u00e9reas, determinada pelo Supremo Tribunal Federal no Tema 1.417, n\u00e3o se aplica \u00e0s hip\u00f3teses de cancelamento de voo por manuten\u00e7\u00e3o n\u00e3o programada do avi\u00e3o. A pr\u00e1tica configura fortuito interno, logo n\u00e3o se enquadra nas excludentes de responsabilidade previstas no C\u00f3digo Brasileiro de Aeron\u00e1utica (CBA), que enumera as hip\u00f3teses de caso fortuito ou for\u00e7a maior no transporte a\u00e9reo.<div><br><\/div><div>Unplashf\u00e9rias, viagem, avi\u00e3o<\/div><div>Cancelamento de voo por fortuito interno n\u00e3o deve aguardar julgamento da controv\u00e9rsia submetida ao Tema 1.417 pelo STF<\/div><div><br><\/div><div>Com esse entendimento, a 12\u00aa C\u00e2mara C\u00edvel do Tribunal de Justi\u00e7a do Estado do Rio Grande do Sul (TJ-RS) determinou o prosseguimento de uma a\u00e7\u00e3o indenizat\u00f3ria por danos morais.<\/div><div><br><\/div><div>O caso concreto trata de um agravo de instrumento movido por dois clientes de uma companhia a\u00e9rea. Eles recorreram ao tribunal ga\u00facho contra uma decis\u00e3o de primeira inst\u00e2ncia que manteve a suspens\u00e3o do processo de origem com base na suspens\u00e3o nacional determinada no Tema 1.417.<\/div><div><br><\/div><div>Os passageiros argumentaram que a manuten\u00e7\u00e3o n\u00e3o programada da aeronave, circunst\u00e2ncia admitida pela pr\u00f3pria companhia a\u00e9rea, caracteriza fortuito interno, e n\u00e3o fortuito externo ou for\u00e7a maior.<\/div><div><br><\/div><div><br><\/div><div>Justi\u00e7a Eleitoral sempre estar\u00e1 atr\u00e1s da tecnologia, diz Floriano de Azevedo<\/div><div><br><\/div><div>Diante disso, sustentaram que a suspens\u00e3o da a\u00e7\u00e3o fundamentada na tese do STF \u00e9 improcedente. Isso porque que a norma da Corte delibera sobre a responsabilidade civil por cancelamento, altera\u00e7\u00e3o ou atraso de voo por motivo de caso fortuito ou for\u00e7a maior, o que, segundo os passageiros, n\u00e3o se aplicaria ao caso.<\/div><div><br><\/div><div>powered by divee.ai<\/div><div>AI<\/div><div><br><\/div><div>Resumir este artigo<\/div><div>\u27a4<\/div><div>Fortuito interno<\/div><div>O relator do processo, desembargador Gustavo Alberto Gastal Diefenth\u00e4ler, acolheu os argumentos dos passageiros e autorizou o prosseguimento da a\u00e7\u00e3o de indeniza\u00e7\u00e3o contra a companhia a\u00e9rea. Ele afirmou que a manuten\u00e7\u00e3o n\u00e3o programada da aeronave configura hip\u00f3tese de fortuito interno, e n\u00e3o de caso fortuito ou for\u00e7a maior, logo n\u00e3o se insere nas situa\u00e7\u00f5es expressamente previstas no artigo 256, \u00a7 3\u00ba, do CBA.<\/div><div><br><\/div><div>O entendimento do julgador \u00e9 de que a suspens\u00e3o da a\u00e7\u00e3o \u00e9 indevida e que a paralisa\u00e7\u00e3o do caso \u00e9 desnecess\u00e1ria. Isso porque as situa\u00e7\u00f5es em que a responsabilidade civil sobre a manuten\u00e7\u00e3o n\u00e3o programada se funda em fortuito interno, logo n\u00e3o se amolda ao paradigma do Tema 1417\/STF, conforme expressamente esclarecido pela Corte nos embargos de declara\u00e7\u00e3o.<\/div><div><br><\/div><div>\u201cNessas circunst\u00e2ncias, mostra-se indevida a suspens\u00e3o do feito para aguardar o julgamento da controv\u00e9rsia submetida ao Tema n\u00ba 1.417 pelo Supremo Tribunal Federal, raz\u00e3o pela qual ela deve ser levantada, a fim de possibilitar o regular e imediato prosseguimento do feito\u201d, concluiu o magistrado.<\/div><div><br><\/div><div>O advogado M\u00e1rcio Morais Hartmann, que atuou no caso, afirma que a decis\u00e3o do desembargador se configura como um dos primeiros entendimentos jurisprudenciais nesse sentido no \u00e2mbito do TJ-RS.<\/div><div><br><\/div><div>Ele relembra que o ministro Dias Toffoli, autor da decis\u00e3o que suspendeu os processos, esclareceu ele pr\u00f3prio, em mar\u00e7o de 2026, que a suspens\u00e3o dos processos se aplica apenas \u00e0s hip\u00f3teses de caso fortuito ou for\u00e7a maior, n\u00e3o abrangendo situa\u00e7\u00f5es de fortuito interno.<\/div><div><br><\/div><div>\u201cDiante desse novo entendimento, provocamos o Ju\u00edzo de primeiro grau para afastar o sobrestamento do processo, uma vez que o caso concreto n\u00e3o se enquadrava nas hip\u00f3teses abrangidas pelo Tema 1.417 do STF. Contudo, a ju\u00edza n\u00e3o acolheu os argumentos apresentados\u201d, afirmou o advogado, acrescentando que, por ser uma das primeiras decis\u00f5es com esse entendimento, outros advogados poder\u00e3o ingressar com recursos com base nesse precedente._  <\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>04\/05\/2026<\/em>\n\t\t\t\t<\/p><br \/><p><strong>Fonte : <\/strong><em>Consultor Juridico<\/em><\/p>\n\t\t\t<\/div><div>30\/04\/2026 - <a data-fancybox data-src=\"#news12160\" href=\"javascript:;\" class=\"tool\" title=\"Ju\u00edza do RS barra eutan\u00e1sia de c\u00e3es e gatos por conveni\u00eancia do dono\">Ju\u00edza do RS barra eutan\u00e1sia de c\u00e3es e...<\/a><\/div> \n\t\t\t<div id=\"news12160\" 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>Ju\u00edza do RS barra eutan\u00e1sia de c\u00e3es e gatos por conveni\u00eancia do dono<\/h2><br \/><br \/>\n\t\t\t\t<p>A vida animal constitui um bem jur\u00eddico aut\u00f4nomo e recebe tutela especial do Estado, n\u00e3o podendo ser tratada como um mero objeto \u00e0 disposi\u00e7\u00e3o de interesses particulares. Logo, o ordenamento jur\u00eddico pro\u00edbe a eutan\u00e1sia de animais saud\u00e1veis por motivo de conveni\u00eancia.<div><br><\/div><div>Com base neste entendimento, a ju\u00edza Patr\u00edcia Antunes Laydner, da Vara Regional do Meio Ambiente do Tribunal de Justi\u00e7a do Rio Grande do Sul, concedeu tutela de urg\u00eancia e proibiu a eutan\u00e1sia de c\u00e3es e gatos em Campo Bom (RS).<\/div><div><br><\/div><div>Reprodu\u00e7\u00e3o \/ TJ-RS<\/div><div>C\u00e3es e gatos que seriam submetidos a eutan\u00e1sia em Campo Bom (RS) foram resgatados<\/div><div><br><\/div><div>A situa\u00e7\u00e3o teve origem a partir de uma den\u00fancia recebida por uma ONG de prote\u00e7\u00e3o animal. O relato apontava que um morador procurou uma cl\u00ednica veterin\u00e1ria com a inten\u00e7\u00e3o de submeter cerca de 20 gatos saud\u00e1veis \u00e0 eutan\u00e1sia.<\/div><div><br><\/div><div>A justificativa seria a necessidade de desocupar o im\u00f3vel onde os animais ficavam para viabilizar a sua venda, j\u00e1 que a m\u00e3e dele, propriet\u00e1ria da casa, havia sido internada em um lar geri\u00e1trico.<\/div><div><br><\/div><div><br><\/div><div>Justi\u00e7a Eleitoral sempre estar\u00e1 atr\u00e1s da tecnologia, diz Floriano de Azevedo<\/div><div><br><\/div><div>Diante do relato, o Minist\u00e9rio P\u00fablico instaurou um procedimento investigat\u00f3rio e enviou um t\u00e9cnico \u00e0 resid\u00eancia. O filho da propriet\u00e1ria confirmou a presen\u00e7a de c\u00e3es e gatos, mas impediu o ingresso do servidor no local para verificar o estado de bem-estar dos bichos.<\/div><div><br><\/div><div>Em raz\u00e3o da recusa e do risco iminente, o MP-RS ajuizou uma A\u00e7\u00e3o Civil P\u00fablica pedindo a concess\u00e3o de liminar para proibir o exterm\u00ednio, determinar o resgate dos animais, nomear a entidade protetora como fiel deposit\u00e1ria e obrigar o munic\u00edpio a fazer uma avalia\u00e7\u00e3o veterin\u00e1ria no local.<\/div><div><br><\/div><div>powered by divee.ai<\/div><div>AI<\/div><div><br><\/div><div>Pergunte<\/div><div>\u27a4<\/div><div>Tutela especial<\/div><div><br><\/div><div>Ao analisar o pedido, a magistrada deu parcial raz\u00e3o ao Minist\u00e9rio P\u00fablico e deferiu as medidas urgentes. A ju\u00edza apontou que o dever de prote\u00e7\u00e3o \u00e0 fauna \u00e9 um mandamento estipulado no artigo 225, par\u00e1grafo 1\u00ba, inciso VII, da Constitui\u00e7\u00e3o, que veda categoricamente as pr\u00e1ticas cru\u00e9is contra os animais.<\/div><div><br><\/div><div>\u201cA vida animal, como bem jur\u00eddico aut\u00f4nomo, recebe tutela especial do Estado, n\u00e3o podendo ser tratada como um mero objeto \u00e0 disposi\u00e7\u00e3o de interesses particulares\u201d, avaliou a ju\u00edza.<\/div><div><br><\/div><div>A julgadora explicou que a Lei 14.228\/2021, que disp\u00f5e sobre a elimina\u00e7\u00e3o de c\u00e3es e gatos por \u00f3rg\u00e3os autorizados, s\u00f3 permite o sacrif\u00edcio em casos de doen\u00e7as graves e incur\u00e1veis que representem perigo \u00e0 sa\u00fade p\u00fablica ou aos demais animais.<\/div><div><br><\/div><div>A magistrada afirmou ainda que a conduta atribu\u00edda ao r\u00e9u, se confirmada, pode configurar tamb\u00e9m o crime de maus-tratos, previsto no artigo 32 da Lei 9.605\/1998. A liminar, segundo a ju\u00edza, era necess\u00e1ria devido ao perigo iminente para os animais.<\/div><div><br><\/div><div>\u201cA recusa do r\u00e9u em permitir a fiscaliza\u00e7\u00e3o no im\u00f3vel agrava a situa\u00e7\u00e3o de risco, pois impede a verifica\u00e7\u00e3o de suas reais condi\u00e7\u00f5es de sa\u00fade e bem-estar, tornando a interven\u00e7\u00e3o judicial indispens\u00e1vel e urgente\u201d, concluiu a julgadora.<\/div><div><br><\/div><div>Com a liminar, a Justi\u00e7a proibiu qualquer ato contra a integridade dos c\u00e3es e gatos, sob pena de multa de R$ 1 mil por animal, e ordenou a busca e apreens\u00e3o imediata, cabendo ao munic\u00edpio disponibilizar o suporte de um m\u00e9dico veterin\u00e1rio.<\/div><div><br><\/div><div>Durante o cumprimento do mandado, dois dias ap\u00f3s a liminar, uma oficial de Justi\u00e7a constatou o abandono do im\u00f3vel, encontrou um gato morto no p\u00e1tio e precisou pedir autoriza\u00e7\u00e3o de arrombamento ao plant\u00e3o judicial. Ap\u00f3s o ingresso for\u00e7ado, a equipe resgatou dois gatos e cinco cachorros abandonados em ambiente sujo, sem \u00e1gua e sem comida, e os entregou aos cuidados da entidade protetora. Com informa\u00e7\u00f5es da assessoria de imprensa do TJ-RS._  <\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>30\/04\/2026<\/em>\n\t\t\t\t<\/p><br \/><p><strong>Fonte : <\/strong><em>Consultor Juridico<\/em><\/p>\n\t\t\t<\/div><div>30\/04\/2026 - <a data-fancybox data-src=\"#news12161\" href=\"javascript:;\" class=\"tool\" title=\"TRT-15 reconhece doen\u00e7a psiqui\u00e1trica de almoxarife e anula demiss\u00e3o\">TRT-15 reconhece doen\u00e7a psiqui\u00e1trica d...<\/a><\/div> \n\t\t\t<div id=\"news12161\" 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>TRT-15 reconhece doen\u00e7a psiqui\u00e1trica de almoxarife e anula demiss\u00e3o<\/h2><br \/><br \/>\n\t\t\t\t<p>A garantia de um meio ambiente de trabalho seguro \u00e9 dever do empregador. O adoecimento psiqui\u00e1trico agravado pelas condi\u00e7\u00f5es laborais (concausa) invalida o pedido de demiss\u00e3o assinado por trabalhador vulner\u00e1vel, justificando a convers\u00e3o para rescis\u00e3o indireta e o pagamento de indeniza\u00e7\u00e3o.<div><br><\/div><div>Com base neste entendimento, a 11\u00aa C\u00e2mara do Tribunal Regional do Trabalho da 15\u00aa Regi\u00e3o negou o pedido principal de um recurso e manteve a condena\u00e7\u00e3o de uma empresa de log\u00edstica ao pagamento de indeniza\u00e7\u00e3o por danos morais e verbas rescis\u00f3rias a uma ex-empregada.<\/div><div><br><\/div><div>FreepikFraude envolvia falsifica\u00e7\u00e3o de notas fiscais e falsa entrega de mercadorias<\/div><div>TRT-15 reconheceu que adoecimento foi agravado pelas condi\u00e7\u00f5es laborais<\/div><div><br><\/div><div>A autora da a\u00e7\u00e3o foi contratada como vendedora por uma empresa e, posteriormente, promovida a almoxarife. Durante o contrato, ela desenvolveu transtorno misto ansioso-depressivo.<\/div><div><br><\/div><div>Nos autos, a reclamante afirmou que o quadro de sa\u00fade foi provocado pelo ambiente laboral, marcado por press\u00f5es psicol\u00f3gicas, cobran\u00e7as exorbitantes e exig\u00eancia de trabalho fora do expediente. Diante do adoecimento, ela entregou uma carta de demiss\u00e3o na qual deixou registrado que a sua sa\u00edda ocorria \u201cpor motivos de sa\u00fade mental\u201d.<\/div><div><br><\/div><div><br><\/div><div>Justi\u00e7a Eleitoral sempre estar\u00e1 atr\u00e1s da tecnologia, diz Floriano de Azevedo<\/div><div><br><\/div><div>Posteriormente, a trabalhadora ingressou na Justi\u00e7a pedindo a nulidade do pedido de demiss\u00e3o, a sua convers\u00e3o em rescis\u00e3o indireta (quando o empregador comete falta grave) e uma indeniza\u00e7\u00e3o por danos morais, argumentando que a s\u00edndrome configurava doen\u00e7a ocupacional por equipara\u00e7\u00e3o.<\/div><div><br><\/div><div>O ju\u00edzo de primeira inst\u00e2ncia julgou os pedidos procedentes, atestando o nexo concausal (quando o trabalho n\u00e3o \u00e9 a \u00fanica causa, mas contribui para a doen\u00e7a) e fixando a repara\u00e7\u00e3o em R$ 10 mil.<\/div><div><br><\/div><div>powered by divee.ai<\/div><div>AI<\/div><div><br><\/div><div>Pergunte-me qualquer coisa sobre este con<\/div><div>\u27a4<\/div><div>A empresa recorreu ao TRT-15, alegando que a patologia tinha origem multifatorial e n\u00e3o guardava rela\u00e7\u00e3o exclusiva com a rotina da companhia. Al\u00e9m disso, a reclamada pediu a limita\u00e7\u00e3o da condena\u00e7\u00e3o aos valores exatos indicados pela autora na peti\u00e7\u00e3o inicial.<\/div><div><br><\/div><div>\u00d4nus da prova<\/div><div><br><\/div><div>O relator do caso, desembargador Luiz Felipe Paim da Luz Bruno Lobo, deu raz\u00e3o \u00e0 trabalhadora quanto ao m\u00e9rito principal. O magistrado explicou que a per\u00edcia m\u00e9dica constatou que a rotina atuou como fator contributivo de grau moderado para o quadro ansioso-depressivo. Para ele, a condi\u00e7\u00e3o caracteriza a concausa prevista no artigo 21, inciso I, da Lei 8.213\/1991, que disp\u00f5e sobre acidentes de trabalho para fins de benef\u00edcios previdenci\u00e1rios.<\/div><div><br><\/div><div>O julgador apontou que competia \u00e0 companhia demonstrar a ado\u00e7\u00e3o de medidas eficazes para preservar a integridade f\u00edsica e mental de seus empregados, \u00f4nus do qual n\u00e3o se desvencilhou no processo.<\/div><div><br><\/div><div>\u201cAssim, deveria a reclamada comprovar a ado\u00e7\u00e3o de medidas individuais ou coletivas para preven\u00e7\u00e3o da doen\u00e7a diagnosticada, o que N\u00c3O ocorreu, preferindo se esconder atr\u00e1s do entendimento que a doen\u00e7a tem origem multifatorial e de ordem degenerativa\u201d, avaliou o relator.<\/div><div><br><\/div><div>Sobre a ruptura do v\u00ednculo, a decis\u00e3o colegiada atestou que a pr\u00f3pria carta de demiss\u00e3o evidenciava a vulnerabilidade da empregada, indicando v\u00edcio de consentimento no ato da dispensa. Esse cen\u00e1rio atrai a culpa do empregador pela quebra das obriga\u00e7\u00f5es contratuais, justificando a rescis\u00e3o indireta ditada pelo artigo 483, al\u00ednea \u201cd\u201d, da Consolida\u00e7\u00e3o das Leis do Trabalho.<\/div><div><br><\/div><div>\u201cOra, a prova demonstrou que houve v\u00edcio de vontade no pedido de demiss\u00e3o formulado pela reclamante, decorrente do seu quadro de sa\u00fade naquele momento\u201d, concluiu.<\/div><div><br><\/div><div>A corte tamb\u00e9m rejeitou a pretens\u00e3o da empresa de limitar a condena\u00e7\u00e3o financeira aos valores estipulados na inicial, aplicando a tese de que a indica\u00e7\u00e3o exigida pela nova legisla\u00e7\u00e3o trabalhista serve apenas como estimativa para defini\u00e7\u00e3o de rito, sem vincular a futura execu\u00e7\u00e3o.<\/div><div><br><\/div><div>O recurso patronal foi provido apenas para garantir o pagamento de honor\u00e1rios de sucumb\u00eancia aos seus advogados sobre a parte dos pedidos que foi rejeitada, mas a cobran\u00e7a ficar\u00e1 suspensa porque a trabalhadora \u00e9 benefici\u00e1ria da justi\u00e7a gratuita. Com informa\u00e7\u00f5es da assessoria de imprensa do TRT-15._  <\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>30\/04\/2026<\/em>\n\t\t\t\t<\/p><br \/><p><strong>Fonte : <\/strong><em>Consultor Juridico<\/em><\/p>\n\t\t\t<\/div>\n\n\n<\/span>\n<!-- CJT Shortcode Block (1) - noticias-empresariais - END -->\n\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"aux-parallax-section elementor-column elementor-col-25 elementor-inner-column elementor-element elementor-element-e4b5cfd\" data-id=\"e4b5cfd\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c62a7f4 elementor-widget elementor-widget-heading\" data-id=\"c62a7f4\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Impostos do dia<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cfdfaf0 elementor-widget elementor-widget-shortcode\" data-id=\"cfdfaf0\" data-element_type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-shortcode\">\n\n<!-- CJT Shortcode Block (3) - imposto-do-dia - START -->\n<span id='csmi-bec31e67caf9cdcefa67fcb891d470c8' class='csmi csmi-bid-3 csmi-imposto-do-dia'>\ufeff<div id=\"Imposto\">\n\t\n    \n\n    <div>13\/05\/2026 - 4&ordf; Feira<\/div><br \/>\n\n\n\n    <div>- IRRF;<br \/>\n- IOF;\n<\/div>\n<\/div>\n\n<\/span>\n<!-- CJT Shortcode Block (3) - imposto-do-dia - END -->\n\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Vamos formar uma parceria de sucesso! Solu\u00e7\u00f5es cont\u00e1beis do tamanho da sua empresa Prestamos servi\u00e7os referentes \u00e0s \u00e1reas cont\u00e1bil, trabalhista, fiscal e de documenta\u00e7\u00e3o para empresas, desde as pequenas at\u00e9 a ind\u00fastria de grande porte, al\u00e9m de pessoas f\u00edsicas e profissionais aut\u00f4nomos de diversos ramos. Nossa empresa Nossos servi\u00e7os Administra\u00e7\u00e3o Empresarial RecursosHumanos Consultoria Cont\u00e1bil AssessoriaFiscal [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-63","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/sitesa.com.br\/projetos\/modelos-wp\/mod01-22\/index.php\/wp-json\/wp\/v2\/pages\/63","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sitesa.com.br\/projetos\/modelos-wp\/mod01-22\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/sitesa.com.br\/projetos\/modelos-wp\/mod01-22\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/sitesa.com.br\/projetos\/modelos-wp\/mod01-22\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/sitesa.com.br\/projetos\/modelos-wp\/mod01-22\/index.php\/wp-json\/wp\/v2\/comments?post=63"}],"version-history":[{"count":280,"href":"https:\/\/sitesa.com.br\/projetos\/modelos-wp\/mod01-22\/index.php\/wp-json\/wp\/v2\/pages\/63\/revisions"}],"predecessor-version":[{"id":845,"href":"https:\/\/sitesa.com.br\/projetos\/modelos-wp\/mod01-22\/index.php\/wp-json\/wp\/v2\/pages\/63\/revisions\/845"}],"wp:attachment":[{"href":"https:\/\/sitesa.com.br\/projetos\/modelos-wp\/mod01-22\/index.php\/wp-json\/wp\/v2\/media?parent=63"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}