{"id":87,"date":"2020-05-11T16:34:56","date_gmt":"2020-05-11T19:34:56","guid":{"rendered":"https:\/\/condalcontabilidade.com.br\/index.php\/home\/"},"modified":"2026-01-28T12:01:04","modified_gmt":"2026-01-28T15:01:04","slug":"home","status":"publish","type":"page","link":"https:\/\/condalcontabilidade.com.br\/","title":{"rendered":"Home"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"87\" class=\"elementor elementor-87\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"aux-parallax-section elementor-element elementor-element-ec9734f e-flex e-con-boxed e-con e-parent\" data-id=\"ec9734f\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;,&quot;container_type&quot;:&quot;flex&quot;,&quot;content_width&quot;:&quot;boxed&quot;}\" data-core-v316-plus=\"true\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-0e2f3c3 e-con-full e-flex e-con e-child\" data-id=\"0e2f3c3\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"aux-scroll-anim elementor-element elementor-element-4687bf4 elementor-widget__width-auto elementor-widget elementor-widget-aux_simple_svg\" data-move-in=\"\" data-move-out=\"scale\" data-axis-x=\"-20\" data-axis-y=\"200\" data-rotate=\"90\" data-scale=\"1.3\" data-vp-top=\"0.5\" data-vp-bot=\"0.5\" data-el-top=\"0.8\" data-scroll-animation-off=\"1024\" data-id=\"4687bf4\" data-element_type=\"widget\" data-widget_type=\"aux_simple_svg.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t    <div class=\"aux-widget-container aux-simple-svg-container\">\n        <div class=\"aux-widget-container-inner\">\n            <div class=\"aux-the-svg\"><img decoding=\"async\" src=\"https:\/\/condalcontabilidade.com.br\/wp-content\/uploads\/2025\/04\/Subtraction-9.svg\" title=\"Subtraction-9\" alt=\"Subtraction-9\" loading=\"lazy\" \/><\/div>\n        <\/div>\n    <\/div>\n    \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6318025 aux-appear-watch-animation aux-slide-from-bot elementor-widget elementor-widget-aux_modern_heading\" data-id=\"6318025\" data-element_type=\"widget\" data-widget_type=\"aux_modern_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<section class=\"aux-widget-modern-heading\">\n            <div class=\"aux-widget-inner\"><h2 class=\"aux-modern-heading-primary\">Condal Contabilidade<\/h2><h3 class=\"aux-modern-heading-secondary\"><span class=\"aux-head-before\">Seu pr\u00f3ximo passo para uma gest\u00e3o cont\u00e1bil inteligente come\u00e7a aqui<\/span><\/h3><div class=\"aux-modern-heading-description\"><p><!--ScriptorStartFragment-->Solu\u00e7\u00f5es cont\u00e1beis do tamanho da sua empresa. Executando um trabalho com excel\u00eancia h\u00e1 50 anos. <!--ScriptorEndFragment--><br \/><!--ScriptorEndFragment--><\/p><\/div><\/div>\n        <\/section>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3cdffe3 aux-appear-watch-animation aux-fade-in-up elementor-widget elementor-widget-aux_modern_button\" data-id=\"3cdffe3\" data-element_type=\"widget\" data-widget_type=\"aux_modern_button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t    <div class=\"aux-modern-button-wrapper aux-modern-button-align-left\" >\n                    <a class=\"aux-modern-button aux-info aux-modern-button-md aux-modern-button-normal aux-modern-button-default aux-icon-\" href=\"#porquenosescolher\" porque-nos-escolher=\"\">\n                <div class=\"aux-overlay\"><\/div>\n                                    <div class=\"aux-icon \">\n                                            <\/div>\n                                <div class=\"aux-text\">\n<span class=\"aux-text-before\">SAIBA MAIS<\/span>                <\/div>\n            <\/a>\n            \n    <\/div>\n\n    \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-14cfba9 e-con-full e-flex e-con e-child\" data-id=\"14cfba9\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"aux-scroll-anim elementor-element elementor-element-961db57 elementor-widget__width-auto elementor-widget elementor-widget-aux_simple_svg\" data-move-in=\"moveHorizontal\" data-move-out=\"moveHorizontal\" data-axis-x=\"10\" 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=\"961db57\" data-element_type=\"widget\" data-widget_type=\"aux_simple_svg.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t    <div class=\"aux-widget-container aux-simple-svg-container\">\n        <div class=\"aux-widget-container-inner\">\n            <div class=\"aux-the-svg\"><img decoding=\"async\" src=\"https:\/\/condalcontabilidade.com.br\/wp-content\/uploads\/2025\/04\/Subtraction-9.svg\" title=\"Subtraction-9\" alt=\"Subtraction-9\" loading=\"lazy\" \/><\/div>\n        <\/div>\n    <\/div>\n    \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"aux-scroll-anim elementor-element elementor-element-367d1d6 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=\"367d1d6\" 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-audb13ffbb\">\n    <div class=\"aux-media-hint-frame \">\n        <div class=\"aux-media-image \" >\n        \n            \n\n            \n            <img decoding=\"async\" src=\"https:\/\/condalcontabilidade.com.br\/wp-content\/uploads\/2025\/04\/middle-aged-hispanic-business-people-scaled.jpg\" alt=\"middle-aged-hispanic-business-people\" \/>            \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-7b5327b elementor-widget__width-auto aux-shpe-type-circle elementor-widget elementor-widget-aux_simple_shape\" data-move-in=\"moveVertical\" data-move-out=\"moveVertical\" data-axis-x=\"200\" data-axis-y=\"20\" data-rotate=\"90\" data-scale=\"1\" data-vp-top=\"0.5\" data-vp-bot=\"0.5\" data-el-top=\"0.2\" data-scroll-animation-off=\"1024\" data-id=\"7b5327b\" data-element_type=\"widget\" data-widget_type=\"aux_simple_shape.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t    <div class=\"aux-widget-container aux-simple-shape-container\">\n        <div class=\"aux-widget-container-inner\">\n            <div class=\"aux-the-shape\"><\/div>\n        <\/div>\n    <\/div>\n    \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"aux-parallax-section elementor-element elementor-element-e9dce14 e-con-full e-flex e-con e-parent\" data-id=\"e9dce14\" data-element_type=\"container\" id=\"servicos\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;container_type&quot;:&quot;flex&quot;}\" data-core-v316-plus=\"true\">\n\t\t<div class=\"elementor-element elementor-element-41bcd1a e-con-full e-flex e-con e-child\" data-id=\"41bcd1a\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;,&quot;content_width&quot;:&quot;full&quot;,&quot;container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b382ae3 aux-appear-watch-animation aux-fade-in-up elementor-widget elementor-widget-aux_modern_heading\" data-id=\"b382ae3\" data-element_type=\"widget\" data-widget_type=\"aux_modern_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<section class=\"aux-widget-modern-heading\">\n            <div class=\"aux-widget-inner\"><h2 class=\"aux-modern-heading-primary\"><\/h2><h3 class=\"aux-modern-heading-secondary\"><span class=\"aux-head-before\">Nossos servi\u00e7os<\/span><\/h3><\/div>\n        <\/section>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"aux-parallax-section elementor-element elementor-element-665faf2 e-con-full e-flex e-con e-parent\" data-id=\"665faf2\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;container_type&quot;:&quot;flex&quot;}\" data-core-v316-plus=\"true\">\n\t\t<div class=\"elementor-element elementor-element-6e94077 e-con-full e-flex e-con e-child\" data-id=\"6e94077\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;content_width&quot;:&quot;full&quot;,&quot;container_type&quot;:&quot;flex&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-e1fa61d e-con-full e-flex e-con e-child\" data-id=\"e1fa61d\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;container_type&quot;:&quot;flex&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-c215c69 e-con-full e-flex e-con e-child\" data-id=\"c215c69\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;content_width&quot;:&quot;full&quot;,&quot;container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d57d47e elementor-position-left elementor-view-default elementor-mobile-position-top elementor-vertical-align-top elementor-widget elementor-widget-icon-box\" data-id=\"d57d47e\" data-element_type=\"widget\" id=\"MEI\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon elementor-animation-\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-user-tie\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t<span  >\n\t\t\t\t\t\t MEI Micro Empreendedor Individual\t\t\t\t\t<\/span>\n\t\t\t\t<\/h3>\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tOferecemos abertura, consultoria e suporte para MEIs, ajudando na regulariza\u00e7\u00e3o,\ncrescimento e migra\u00e7\u00e3o, com an\u00e1lise tribut\u00e1ria, atualiza\u00e7\u00f5es e registros necess\u00e1rios\npara garantir a conformidade da sua empresa\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f770b10 elementor-widget elementor-widget-aux_modern_button\" data-id=\"f770b10\" data-element_type=\"widget\" id=\"mei\" mei=\"\" data-widget_type=\"aux_modern_button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t    <div class=\"aux-modern-button-wrapper aux-modern-button-align-right\" >\n                    <a class=\"aux-modern-button aux-info aux-modern-button-md aux-modern-button-normal aux-modern-button-outline aux-icon-\" href=\"#contato\" id=\"#mei\">\n                <div class=\"aux-overlay\"><\/div>\n                                    <div class=\"aux-icon \">\n                                            <\/div>\n                                <div class=\"aux-text\">\n<span class=\"aux-text-before\">Saiba mais<\/span>                <\/div>\n            <\/a>\n            \n    <\/div>\n\n    \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c7c2fb2 e-con-full e-flex e-con e-child\" data-id=\"c7c2fb2\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;content_width&quot;:&quot;full&quot;,&quot;container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fd05f39 elementor-position-left elementor-view-default elementor-mobile-position-top elementor-vertical-align-top elementor-widget elementor-widget-icon-box\" data-id=\"fd05f39\" data-element_type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon elementor-animation-\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-money-bill-alt\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t<span  >\n\t\t\t\t\t\tBPO Financeiro\t\t\t\t\t<\/span>\n\t\t\t\t<\/h3>\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tCom nosso BPO Financeiro, voc\u00ea terceiriza a gest\u00e3o financeira, incluindo contas a pagar e receber, concilia\u00e7\u00e3o banc\u00e1ria, relat\u00f3rios e controle de fluxo de caixa, garantindo seguran\u00e7a, agilidade e foco nos resultados da sua empresa.\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7bd9464 elementor-widget elementor-widget-aux_modern_button\" data-id=\"7bd9464\" data-element_type=\"widget\" data-widget_type=\"aux_modern_button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t    <div class=\"aux-modern-button-wrapper aux-modern-button-align-right\" >\n                    <a class=\"aux-modern-button aux-info aux-modern-button-md aux-modern-button-normal aux-modern-button-outline aux-icon-\" href=\"#contato\">\n                <div class=\"aux-overlay\"><\/div>\n                                    <div class=\"aux-icon \">\n                                            <\/div>\n                                <div class=\"aux-text\">\n<span class=\"aux-text-before\">Saiba mais<\/span>                <\/div>\n            <\/a>\n            \n    <\/div>\n\n    \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4e4bf92 e-con-full e-flex e-con e-child\" data-id=\"4e4bf92\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;content_width&quot;:&quot;full&quot;,&quot;container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-02903c6 elementor-position-left elementor-view-default elementor-mobile-position-top elementor-vertical-align-top elementor-widget elementor-widget-icon-box\" data-id=\"02903c6\" data-element_type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon elementor-animation-\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"auxicon auxicon-calculator-3\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t<span  >\n\t\t\t\t\t\tContabilidade\t\t\t\t\t<\/span>\n\t\t\t\t<\/h3>\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tRealizamos contabilidade precisa e \u00e9tica, incluindo elabora\u00e7\u00e3o de planos de contas, escritura\u00e7\u00e3o, demonstra\u00e7\u00f5es financeiras, balancetes, balan\u00e7os e obriga\u00e7\u00f5es acess\u00f3rias cont\u00e1beis, fiscais, trabalhistas e econ\u00f4micas.\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d2c003f elementor-widget elementor-widget-aux_modern_button\" data-id=\"d2c003f\" data-element_type=\"widget\" data-widget_type=\"aux_modern_button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t    <div class=\"aux-modern-button-wrapper aux-modern-button-align-right\" >\n                    <a class=\"aux-modern-button aux-info aux-modern-button-md aux-modern-button-normal aux-modern-button-outline aux-icon-\" href=\"#contato\">\n                <div class=\"aux-overlay\"><\/div>\n                                    <div class=\"aux-icon \">\n                                            <\/div>\n                                <div class=\"aux-text\">\n<span class=\"aux-text-before\">Saiba mais<\/span>                <\/div>\n            <\/a>\n            \n    <\/div>\n\n    \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f9f2740 e-con-full e-flex e-con e-child\" data-id=\"f9f2740\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;container_type&quot;:&quot;flex&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-4ce758c e-con-full e-flex e-con e-child\" data-id=\"4ce758c\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;content_width&quot;:&quot;full&quot;,&quot;container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8137cbc elementor-position-left elementor-view-default elementor-mobile-position-top elementor-vertical-align-top elementor-widget elementor-widget-icon-box\" data-id=\"8137cbc\" data-element_type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon elementor-animation-\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-folder\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t<span  >\n\t\t\t\t\t\tSociet\u00e1rio\t\t\t\t\t<\/span>\n\t\t\t\t<\/h3>\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tElabora\u00e7\u00e3o de atos constitutivos e suas altera\u00e7\u00f5es, assegurando o cumprimento das normas e exig\u00eancias legais, junto aos \u00f3rg\u00e3os reguladores.\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-164b7fa elementor-widget elementor-widget-aux_modern_button\" data-id=\"164b7fa\" data-element_type=\"widget\" data-widget_type=\"aux_modern_button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t    <div class=\"aux-modern-button-wrapper aux-modern-button-align-right\" >\n                    <a class=\"aux-modern-button aux-info aux-modern-button-md aux-modern-button-normal aux-modern-button-outline aux-icon-\" href=\"#contato\">\n                <div class=\"aux-overlay\"><\/div>\n                                    <div class=\"aux-icon \">\n                                            <\/div>\n                                <div class=\"aux-text\">\n<span class=\"aux-text-before\">Saiba mais<\/span>                <\/div>\n            <\/a>\n            \n    <\/div>\n\n    \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-da29451 e-con-full e-flex e-con e-child\" data-id=\"da29451\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;content_width&quot;:&quot;full&quot;,&quot;container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4f205d0 elementor-position-left elementor-view-default elementor-mobile-position-top elementor-vertical-align-top elementor-widget elementor-widget-icon-box\" data-id=\"4f205d0\" data-element_type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon elementor-animation-\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"auxicon auxicon-graph-1\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t<span  >\n\t\t\t\t\t\tAssessoria Fiscal\t\t\t\t\t<\/span>\n\t\t\t\t<\/h3>\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tOferecemos consultoria fiscal em toda \u00e1rea, garantindo seguran\u00e7a em um cen\u00e1rio tribut\u00e1rio complexo e em constante mudan\u00e7a.\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-291010f elementor-widget elementor-widget-aux_modern_button\" data-id=\"291010f\" data-element_type=\"widget\" data-widget_type=\"aux_modern_button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t    <div class=\"aux-modern-button-wrapper aux-modern-button-align-right\" >\n                    <a class=\"aux-modern-button aux-info aux-modern-button-md aux-modern-button-normal aux-modern-button-outline aux-icon-\" href=\"#contato\">\n                <div class=\"aux-overlay\"><\/div>\n                                    <div class=\"aux-icon \">\n                                            <\/div>\n                                <div class=\"aux-text\">\n<span class=\"aux-text-before\">Saiba mais<\/span>                <\/div>\n            <\/a>\n            \n    <\/div>\n\n    \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0f18da7 e-con-full e-flex e-con e-child\" data-id=\"0f18da7\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;content_width&quot;:&quot;full&quot;,&quot;container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8997d75 elementor-position-left elementor-view-default elementor-mobile-position-top elementor-vertical-align-top elementor-widget elementor-widget-icon-box\" data-id=\"8997d75\" data-element_type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon elementor-animation-\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-user-friends\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t<span  >\n\t\t\t\t\t\t RH e Dpto. Pessoal\t\t\t\t\t<\/span>\n\t\t\t\t<\/h3>\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tOferecemos gest\u00e3o de Departamento Pessoal, incluindo admiss\u00e3o, folha de\npagamento, e-social, obriga\u00e7\u00f5es sindicais e acess\u00f3rias, al\u00e9m de orienta\u00e7\u00e3o jur\u00eddica\ntrabalhista, previdenci\u00e1ria e de aposentadoria\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c11f054 elementor-widget elementor-widget-aux_modern_button\" data-id=\"c11f054\" data-element_type=\"widget\" data-widget_type=\"aux_modern_button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t    <div class=\"aux-modern-button-wrapper aux-modern-button-align-right\" >\n                    <a class=\"aux-modern-button aux-info aux-modern-button-md aux-modern-button-normal aux-modern-button-outline aux-icon-\" href=\"#contato\">\n                <div class=\"aux-overlay\"><\/div>\n                                    <div class=\"aux-icon \">\n                                            <\/div>\n                                <div class=\"aux-text\">\n<span class=\"aux-text-before\">Saiba mais<\/span>                <\/div>\n            <\/a>\n            \n    <\/div>\n\n    \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-84ce1f5 e-con-full e-flex e-con e-child\" data-id=\"84ce1f5\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;container_type&quot;:&quot;flex&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-9af7a3b e-con-full e-flex e-con e-child\" data-id=\"9af7a3b\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;content_width&quot;:&quot;full&quot;,&quot;container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b1e4575 elementor-position-left elementor-view-default elementor-mobile-position-top elementor-vertical-align-top elementor-widget elementor-widget-icon-box\" data-id=\"b1e4575\" data-element_type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon elementor-animation-\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-calendar-check\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t<span  >\n\t\t\t\t\t\t Elabora\u00e7\u00e3o de IRPF\t\t\t\t\t<\/span>\n\t\t\t\t<\/h3>\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tFacilitamos sua declara\u00e7\u00e3o de Imposto de Renda com seguran\u00e7a e agilidade, analisando sua situa\u00e7\u00e3o, identificando dedu\u00e7\u00f5es e garantindo o envio correto para evitar erros e proporcionar tranquilidade.\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-909f754 elementor-widget elementor-widget-aux_modern_button\" data-id=\"909f754\" data-element_type=\"widget\" data-widget_type=\"aux_modern_button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t    <div class=\"aux-modern-button-wrapper aux-modern-button-align-right\" >\n                    <a class=\"aux-modern-button aux-info aux-modern-button-md aux-modern-button-normal aux-modern-button-outline aux-icon-\" href=\"#contato\">\n                <div class=\"aux-overlay\"><\/div>\n                                    <div class=\"aux-icon \">\n                                            <\/div>\n                                <div class=\"aux-text\">\n<span class=\"aux-text-before\">Saiba mais<\/span>                <\/div>\n            <\/a>\n            \n    <\/div>\n\n    \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f7d61bc e-con-full e-flex e-con e-child\" data-id=\"f7d61bc\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e2c8c70 e-con-full e-flex e-con e-child\" data-id=\"e2c8c70\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"aux-parallax-section elementor-element elementor-element-c267eba sobrenos e-con-full e-flex e-con e-parent\" data-id=\"c267eba\" data-element_type=\"container\" id=\"sobrenos\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;container_type&quot;:&quot;flex&quot;}\" data-core-v316-plus=\"true\">\n\t\t<div class=\"elementor-element elementor-element-44e8d6c e-con-full e-flex e-con e-child\" data-id=\"44e8d6c\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"aux-scroll-anim elementor-element elementor-element-06407f0 elementor-widget elementor-widget-aux_simple_svg\" data-move-in=\"moveHorizontal\" data-move-out=\"moveHorizontal\" data-axis-x=\"25\" 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=\"06407f0\" data-element_type=\"widget\" data-widget_type=\"aux_simple_svg.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t    <div class=\"aux-widget-container aux-simple-svg-container\">\n        <div class=\"aux-widget-container-inner\">\n            <div class=\"aux-the-svg\"><img decoding=\"async\" src=\"https:\/\/condalcontabilidade.com.br\/wp-content\/uploads\/2025\/04\/Subtraction-3.svg\" title=\"Subtraction-3\" alt=\"Subtraction-3\" loading=\"lazy\" \/><\/div>\n        <\/div>\n    <\/div>\n    \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f9ec8b7 aux-appear-watch-animation aux-fade-in-up-1 elementor-widget elementor-widget-aux_modern_heading\" data-id=\"f9ec8b7\" data-element_type=\"widget\" data-widget_type=\"aux_modern_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<section class=\"aux-widget-modern-heading\">\n            <div class=\"aux-widget-inner\"><h2 class=\"aux-modern-heading-primary\">Condal Contabilidade<\/h2><h3 class=\"aux-modern-heading-secondary\"><span class=\"aux-head-before\">A contabilidade que entende o seu neg\u00f3cio h\u00e1 50 anos<\/span><\/h3><div class=\"aux-modern-heading-divider\"><\/div><div class=\"aux-modern-heading-description\"><p align=\"justify\"><!--ScriptorStartFragment-->Na Condal Contabilidade, voc\u00ea conta com a experi\u00eancia de quem entende do seu neg\u00f3cio. Com mais de cinco d\u00e9cadas de atua\u00e7\u00e3o, oferecemos um atendimento pr\u00f3ximo, estrat\u00e9gico e personalizado para que sua empresa cres\u00e7a com seguran\u00e7a e solidez. Seja qual for o porte do seu neg\u00f3cio, temos a solu\u00e7\u00e3o certa para suas necessidades cont\u00e1beis, fiscais e administrativas.<!--ScriptorEndFragment--><\/p><\/div><\/div>\n        <\/section>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0fd8ffe elementor-widget elementor-widget-spacer\" data-id=\"0fd8ffe\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f716040 e-con-full e-flex e-con e-child\" data-id=\"f716040\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"aux-scroll-anim elementor-element elementor-element-98a156c 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=\"98a156c\" 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-au3949eadc\">\n    <div class=\"aux-media-hint-frame \">\n        <div class=\"aux-media-image \" >\n        \n            \n\n            \n            <img decoding=\"async\" src=\"https:\/\/condalcontabilidade.com.br\/wp-content\/uploads\/2025\/04\/middle-aged-hispanic-business-people-3-scaled.jpg\" alt=\"middle-aged-hispanic-business-people (3)\" \/>            \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-0685dad elementor-widget elementor-widget-aux_simple_svg\" 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=\"0685dad\" data-element_type=\"widget\" data-widget_type=\"aux_simple_svg.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t    <div class=\"aux-widget-container aux-simple-svg-container\">\n        <div class=\"aux-widget-container-inner\">\n            <div class=\"aux-the-svg\"><img decoding=\"async\" src=\"https:\/\/condalcontabilidade.com.br\/wp-content\/uploads\/2025\/04\/Subtraction-9.svg\" title=\"Subtraction-9\" alt=\"Subtraction-9\" loading=\"lazy\" \/><\/div>\n        <\/div>\n    <\/div>\n    \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"aux-parallax-section elementor-element elementor-element-d632569 porquenosescolher e-flex e-con-boxed e-con e-parent\" data-id=\"d632569\" data-element_type=\"container\" id=\"porquenosescolher\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;container_type&quot;:&quot;flex&quot;,&quot;content_width&quot;:&quot;boxed&quot;}\" data-core-v316-plus=\"true\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-176d0f8 e-con-full e-flex e-con e-child\" data-id=\"176d0f8\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-41cd4b0 aux-appear-watch-animation aux-fade-in-up elementor-widget elementor-widget-aux_modern_heading\" data-id=\"41cd4b0\" data-element_type=\"widget\" data-widget_type=\"aux_modern_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<section class=\"aux-widget-modern-heading\">\n            <div class=\"aux-widget-inner\"><h2 class=\"aux-modern-heading-primary\">Condal Contabilidade<\/h2><h3 class=\"aux-modern-heading-secondary\"><span class=\"aux-head-before\">Por que nos escolher?<\/span><\/h3><div class=\"aux-modern-heading-divider\"><\/div><div class=\"aux-modern-heading-description\"><p align=\"justify\"><!--ScriptorStartFragment-->Ao longo dos nossos 50 anos de atua\u00e7\u00e3o, constru\u00edmos uma hist\u00f3ria pautada na confian\u00e7a, na excel\u00eancia t\u00e9cnica e no compromisso com resultados concretos. Mais do que entregar n\u00fameros, entregamos seguran\u00e7a, clareza e solu\u00e7\u00f5es que impulsionam o crescimento do seu neg\u00f3cio. Somos especialistas em entender a realidade de cada cliente. <!--ScriptorEndFragment--><\/p><p align=\"justify\"><!--ScriptorStartFragment-->Atuamos de forma consultiva e personalizada, com processos \u00e1geis, tecnologia e uma equipe altamente capacitada.<!--ScriptorEndFragment--><\/p><\/div><\/div>\n        <\/section>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-50d46c0 elementor-widget elementor-widget-accordion\" data-id=\"50d46c0\" data-element_type=\"widget\" data-widget_type=\"accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-accordion\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-8471\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-8471\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Miss\u00e3o:<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-8471\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-8471\"><p>Oferecer solu\u00e7\u00f5es cont\u00e1beis com qualidade, agilidade e confiabilidade, sempre em busca de atender, e superar, as expectativas de nossos clientes, fornecedores, colaboradores e da sociedade.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-8472\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-8472\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Vis\u00e3o:<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-8472\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-8472\"><p>Buscar incansavelmente solu\u00e7\u00f5es r\u00e1pidas, seguras e eficazes. Acreditamos que o verdadeiro sucesso nasce da confian\u00e7a e satisfa\u00e7\u00e3o daqueles que atendemos, por isso nos consolidamos no disputado mercado de S\u00e3o<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-8473\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-8473\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Valores:<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-8473\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-8473\"><p>\u2713 Profissionalismo em cada detalhe.<\/p><p>\u2713 Respeito com quem atendemos.<\/p><p>\u2713 Vis\u00e3o de neg\u00f3cios para enxergar al\u00e9m da burocracia.<\/p><p>\u2713 Agilidade para entregar solu\u00e7\u00f5es no tempo certo.<\/p><p>\u2713 \u00c9tica como base de todas as rela\u00e7\u00f5es.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e67560c elementor-widget elementor-widget-spacer\" data-id=\"e67560c\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d03e457 e-con-full e-flex e-con e-child\" data-id=\"d03e457\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3ae9da1 elementor-widget__width-auto elementor-widget elementor-widget-aux_simple_svg\" data-id=\"3ae9da1\" data-element_type=\"widget\" data-widget_type=\"aux_simple_svg.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t    <div class=\"aux-widget-container aux-simple-svg-container\">\n        <div class=\"aux-widget-container-inner\">\n            <div class=\"aux-the-svg\"><\/div>\n        <\/div>\n    <\/div>\n    \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"aux-scroll-anim elementor-element elementor-element-887ed8c elementor-widget elementor-widget-aux_image\" data-move-in=\"moveVertical\" data-move-out=\"moveVertical\" data-axis-x=\"200\" data-axis-y=\"50\" 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=\"887ed8c\" 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-au92a851f9\">\n    <div class=\"aux-media-hint-frame \">\n        <div class=\"aux-media-image \" >\n        \n            \n\n            \n            <img decoding=\"async\" src=\"https:\/\/condalcontabilidade.com.br\/wp-content\/uploads\/2025\/04\/middle-aged-hispanic-business-people-1-scaled.jpg\" alt=\"middle-aged-hispanic-business-people (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>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"aux-parallax-section elementor-element elementor-element-6a0e3bb links e-flex e-con-boxed e-con e-parent\" data-id=\"6a0e3bb\" data-element_type=\"container\" id=\"links\" data-settings=\"{&quot;container_type&quot;:&quot;flex&quot;,&quot;content_width&quot;:&quot;boxed&quot;}\" data-core-v316-plus=\"true\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-c60ad24 e-con-full e-flex e-con e-child\" data-id=\"c60ad24\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2380b71 aux-appear-watch-animation aux-scale-down-1 elementor-widget elementor-widget-aux_modern_heading\" data-id=\"2380b71\" data-element_type=\"widget\" data-widget_type=\"aux_modern_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<section class=\"aux-widget-modern-heading\">\n            <div class=\"aux-widget-inner\"><h2 class=\"aux-modern-heading-primary\">Conte\u00fado Online<\/h2><h3 class=\"aux-modern-heading-secondary\"><span class=\"aux-head-before\">Informe-se diariamente com nosso conte\u00fado<\/span><\/h3><div class=\"aux-modern-heading-divider\"><\/div><\/div>\n        <\/section>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"aux-parallax-section elementor-element elementor-element-7e39ef3 e-con-full e-flex e-con e-parent\" data-id=\"7e39ef3\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;container_type&quot;:&quot;flex&quot;}\" data-core-v316-plus=\"true\">\n\t\t<div class=\"elementor-element elementor-element-8c0e41a e-con-full e-flex e-con e-child\" data-id=\"8c0e41a\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-50e8fb4 elementor-widget elementor-widget-heading\" data-id=\"50e8fb4\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Not\u00edcias empresariais<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c8c1b02 elementor-widget elementor-widget-shortcode\" data-id=\"c8c1b02\" data-element_type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-shortcode\">\n\n<!-- CJT Shortcode Block (5) - noticias-empresariais - START -->\n\n\t\t\t\t\t\t<span id='csmi-1f4bcfb24803153e6877e8c5b8096b7e' class='csmi csmi-bid-5 csmi-noticias-empresariais'>\n\t\t\t\t\t\t\t<link rel=\"stylesheet\" href=\"https:\/\/cdnjs.cloudflare.com\/ajax\/libs\/fancybox\/3.0.47\/jquery.fancybox.min.css\" \/>\n<script src=\"https:\/\/cdnjs.cloudflare.com\/ajax\/libs\/fancybox\/3.0.47\/jquery.fancybox.min.js\"><\/script>\n<div>28\/05\/2026 - <a data-fancybox data-src=\"#news12234\" href=\"javascript:;\" class=\"tool\" title=\"Dano moral por tortura na ditadura \u00e9 imprescrit\u00edvel e cumul\u00e1vel com anistia\">Dano moral por tortura na ditadura \u00e9 im...<\/a><\/div> \n\t\t\t<div id=\"news12234\" 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>Dano moral por tortura na ditadura \u00e9 imprescrit\u00edvel e cumul\u00e1vel com anistia<\/h2><br \/><br \/>\n\t\t\t\t<p>A pretens\u00e3o de indeniza\u00e7\u00e3o por danos morais decorrentes de persegui\u00e7\u00e3o pol\u00edtica e tortura na ditadura militar \u00e9 imprescrit\u00edvel, por violar direitos fundamentais. Al\u00e9m disso, a repara\u00e7\u00e3o administrativa n\u00e3o impede a busca judicial por danos morais, pois elas t\u00eam finalidades distintas.<div><br><\/div><div><br><\/div><div>Jurisprud\u00eancia do STJ prev\u00ea que repara\u00e7\u00f5es por tortura e anistia t\u00eam naturezas distintas<\/div><div><br><\/div><div>Com base neste entendimento, a 4\u00aa Turma do Tribunal Regional Federal da 3\u00aa Regi\u00e3o deu provimento parcial ao recurso de um anistiado pol\u00edtico e condenou a Uni\u00e3o a pagar R$ 300 mil de indeniza\u00e7\u00e3o pelos abusos sofridos durante a ditadura militar. A decis\u00e3o foi un\u00e2nime.<\/div><div><br><\/div><div>O lit\u00edgio envolve um jornalista que trabalhava como rep\u00f3rter e redator no Centro T\u00e9cnico de Aeron\u00e1utica (CTA), em S\u00e3o Jos\u00e9 dos Campos (SP). Em abril de 1964, ele foi demitido por motiva\u00e7\u00e3o pol\u00edtica, com base no Ato Institucional n\u00ba 1.<\/div><div><br><\/div><div>Nos anos seguintes, o trabalhador sofreu pris\u00f5es arbitr\u00e1rias, persegui\u00e7\u00f5es e torturas f\u00edsicas e psicol\u00f3gicas, inclusive nas depend\u00eancias do DOI-CODI de S\u00e3o Paulo.<\/div><div><br><\/div><div><br><\/div><div>Responsabiliza\u00e7\u00e3o das plataformas pode inspirar conven\u00e7\u00e3o internacional, diz Gilmar<\/div><div>Devido a essas viola\u00e7\u00f5es, ele foi oficialmente reconhecido como anistiado pol\u00edtico pelo Minist\u00e9rio da Justi\u00e7a em 2009, recebendo a repara\u00e7\u00e3o econ\u00f4mica prevista na Lei 10.559\/2002, que regulamentou o artigo 8\u00ba do Ato das Disposi\u00e7\u00f5es Constitucionais Transit\u00f3rias (ADCT) e estabeleceu o regime jur\u00eddico dos anistiados pol\u00edticos no Brasil.<\/div><div><br><\/div><div>O jornalista ajuizou a\u00e7\u00e3o pedindo o pagamento de indeniza\u00e7\u00e3o por danos morais contra a Uni\u00e3o. Em primeira inst\u00e2ncia, o pedido foi julgado procedente em parte, com a fixa\u00e7\u00e3o do valor em R$ 100 mil. As duas partes recorreram da senten\u00e7a.<\/div><div><br><\/div><div>powered by<\/div><div>divee.ai<\/div><div><br><\/div><div>Quais s\u00e3o as principais conclus\u00f5es?<\/div><div>\u27a4<\/div><div><br><\/div><div>Sobre o que \u00e9 este texto?<\/div><div>\u27a4<\/div><div><br><\/div><div>Resume os pontos principais<\/div><div>\u27a4<\/div><div><br><\/div><div>P<\/div><div><br><\/div><div><br><\/div><div>A Uni\u00e3o requereu o reconhecimento da prescri\u00e7\u00e3o do caso, argumentando que o prazo j\u00e1 teria se esgotado. O ente p\u00fablico tamb\u00e9m alegou que a repara\u00e7\u00e3o econ\u00f4mica administrativa n\u00e3o poderia ser cumulada com a indeniza\u00e7\u00e3o por danos morais, o que configuraria pagamento duplo (bis in idem), e pediu subsidiariamente a manuten\u00e7\u00e3o do valor m\u00ednimo de R$ 100 mil.<\/div><div><br><\/div><div>Por sua vez, o autor da a\u00e7\u00e3o apelou para pedir a majora\u00e7\u00e3o da quantia para R$ 300 mil, argumentando a gravidade das viola\u00e7\u00f5es sofridas. Ele requereu ainda que os juros de mora fossem contados desde a data do evento danoso, em 1964.<\/div><div><br><\/div><div>Dano permanente<\/div><div><br><\/div><div>A desembargadora Monica Nobre, relatora da a\u00e7\u00e3o, rejeitou os argumentos da Uni\u00e3o e deu raz\u00e3o ao autor. Inicialmente, a magistrada afastou a prescri\u00e7\u00e3o, destacando que os danos aos direitos da personalidade s\u00e3o imprescrit\u00edveis, especialmente considerando o longo per\u00edodo em que as v\u00edtimas n\u00e3o podiam buscar seus direitos por medo de repres\u00e1lias.<\/div><div><br><\/div><div>A julgadora tamb\u00e9m ressaltou que a repara\u00e7\u00e3o econ\u00f4mica da legisla\u00e7\u00e3o de anistia tem car\u00e1ter material e n\u00e3o exclui o direito \u00e0 indeniza\u00e7\u00e3o por danos morais, que visa tutelar a integridade moral da v\u00edtima.<\/div><div><br><\/div><div><br><\/div><div>\u201cAssim, a repara\u00e7\u00e3o administrativa de danos decorrentes de persegui\u00e7\u00e3o a anistiado pol\u00edtico, prevista em legisla\u00e7\u00e3o espec\u00edfica, n\u00e3o exclui o interesse de agir na a\u00e7\u00e3o de indeniza\u00e7\u00e3o por danos morais, que se destina \u00e0 prote\u00e7\u00e3o, tutela e repara\u00e7\u00e3o de bens jur\u00eddicos distintos dos tratados administrativamente, conforme jurisprud\u00eancia do Superior Tribunal de Justi\u00e7a\u201d, observou a desembargadora.<\/div><div><br><\/div><div>Sobre o m\u00e9rito, a relatora atestou a responsabilidade civil objetiva do Estado, comprovada pelos documentos da Comiss\u00e3o de Anistia, e decidiu elevar a indeniza\u00e7\u00e3o para o patamar de R$ 300 mil. Ela explicou que o limite de R$ 100 mil previsto na legisla\u00e7\u00e3o se aplica apenas \u00e0 repara\u00e7\u00e3o econ\u00f4mica administrativa, n\u00e3o restringindo o Judici\u00e1rio na fixa\u00e7\u00e3o do dano moral.<\/div><div><br><\/div><div>A decis\u00e3o determinou tamb\u00e9m que, por se tratar de indeniza\u00e7\u00e3o por dano moral decorrente de ato il\u00edcito, os juros de mora devem incidir desde o evento danoso (27 de abril de 1964), conforme a S\u00famula 54 do Superior Tribunal de Justi\u00e7a. Com informa\u00e7\u00f5es da assessoria de imprensa do TRF-3._  <\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>28\/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>28\/05\/2026 - <a data-fancybox data-src=\"#news12235\" href=\"javascript:;\" class=\"tool\" title=\"CNJ determina depoimento \u00fanico em casos de viol\u00eancia contra menores\">CNJ determina depoimento \u00fanico em casos...<\/a><\/div> \n\t\t\t<div id=\"news12235\" 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>CNJ determina depoimento \u00fanico em casos de viol\u00eancia contra menores<\/h2><br \/><br \/>\n\t\t\t\t<p><div><br><\/div><div>Na sess\u00e3o ordin\u00e1ria da \u00faltima ter\u00e7a-feira (26\/5), o Plen\u00e1rio do Conselho Nacional de Justi\u00e7a aprovou, por unanimidade, resolu\u00e7\u00e3o conjunta com o Conselho Nacional do Minist\u00e9rio P\u00fablico para atua\u00e7\u00e3o dos tribunais e do Minist\u00e9rio P\u00fablico voltada \u00e0 efetividade da produ\u00e7\u00e3o antecipada de provas por meio de depoimento especial, em caso de viol\u00eancia contra crian\u00e7as e adolescentes.<\/div><div><br><\/div><div>Os conselheiros concordaram em assegurar o depoimento \u00fanico, como forma de preven\u00e7\u00e3o da revitimiza\u00e7\u00e3o de crian\u00e7as e adolescentes. O registro dever\u00e1 servir para os demais procedimentos judiciais de natureza criminal, c\u00edvel, de fam\u00edlia ou viol\u00eancia dom\u00e9stica, mediante compartilhamento da prova produzida por vias seguras. O depoimento deve ocorrer em ambiente acolhedor, seguro e livre de press\u00f5es.<\/div><div><br><\/div><div>R\u00f4mulo Serpa\/CNJConselho Nacional de Justi\u00e7a CNJ<\/div><div>Conselho Nacional de Justi\u00e7a CNJ<\/div><div><br><\/div><div>O normativo considera a Resolu\u00e7\u00e3o CNJ 299\/2019, que estabelece diretrizes e protocolos para a realiza\u00e7\u00e3o do depoimento especial, e a Resolu\u00e7\u00e3o 562\/2024, que disciplina a estrutura\u00e7\u00e3o do juiz das garantias.<\/div><div><br><\/div><div>\u201cEssa proposta uniformiza procedimentos entre o Minist\u00e9rio P\u00fablico e o Poder Judici\u00e1rio, promove maior efetividade na responsabiliza\u00e7\u00e3o dos agressores e, acima de tudo, preserva a dignidade das v\u00edtimas, exp\u00f4s o relator, conselheiro Fabio Esteves.<\/div><div><br><\/div><div><br><\/div><div>powered by<\/div><div>divee.ai<\/div><div><br><\/div><div>Sobre o que \u00e9 este texto?<\/div><div>\u27a4<\/div><div><br><\/div><div>Resume os pontos principais<\/div><div>\u27a4<\/div><div><br><\/div><div>Quais s\u00e3o as principais conclus\u00f5es?<\/div><div>\u27a4<\/div><div><br><\/div><div>O que vo<\/div><div><br><\/div><div><br><\/div><div>Mudan\u00e7as<\/div><div>Enquanto a regulamenta\u00e7\u00e3o anterior \u00e9 voltada \u00e0 implementa\u00e7\u00e3o do depoimento especial, estrutura\u00e7\u00e3o das salas e capacita\u00e7\u00e3o t\u00e9cnica, a nova resolu\u00e7\u00e3o amplia esse escopo ao estabelecer fluxos obrigat\u00f3rios entre Judici\u00e1rio e Minist\u00e9rio P\u00fablico.<\/div><div><br><\/div><div>Ela tamb\u00e9m fortalece mecanismos de preven\u00e7\u00e3o da revitimiza\u00e7\u00e3o, regulamenta medidas protetivas de urg\u00eancia, incorpora a perspectiva de g\u00eanero, cria diretrizes de compartilhamento de provas e interoperabilidade de sistemas, al\u00e9m de prever instrumentos nacionais de monitoramento, rastreabilidade e governan\u00e7a institucional.<\/div><div><br><\/div><div>\u201cToda e qualquer viol\u00eancia contra crian\u00e7a e adolescente configura grave viola\u00e7\u00e3o aos direitos humanos, sendo necess\u00e1ria a ado\u00e7\u00e3o de fluxos c\u00e9leres, uniformes e sens\u00edveis a especificidades da v\u00edtima, assegurando a coleta precoce da prova e a responsabiliza\u00e7\u00e3o efetiva dos agressores\u201d, defendeu o relator, conselheiro Fabio Esteves, ao explicar o conte\u00fado da nova resolu\u00e7\u00e3o.<\/div><div><br><\/div><div>Mais acolhimento<\/div><div>A resolu\u00e7\u00e3o prev\u00ea que a v\u00edtima ou testemunha seja recebida na sala reservada na qual prestar\u00e1 o depoimento especial com meia hora de anteced\u00eancia, para receber o devido acolhimento. A etapa inicial visa \u00e0 constru\u00e7\u00e3o de uma rela\u00e7\u00e3o de confian\u00e7a, emp\u00e1tica e personalizada entre entrevistador e entrevistado.<\/div><div><br><\/div><div>O magistrado tamb\u00e9m dever\u00e1 respeitar o tempo da crian\u00e7a ou do adolescente para ser ouvido, sendo \u00fanica a oitiva a fim de prevenir a revitimiza\u00e7\u00e3o. O depoimento especial dever\u00e1 ser gravado em \u00e1udio e v\u00eddeo, com os cuidados de preserva\u00e7\u00e3o do segredo de justi\u00e7a. Dentre as diretrizes, inclui-se o respeito ao sil\u00eancio da v\u00edtima.<\/div><div><br><\/div><div>O juiz, integrante do Minist\u00e9rio P\u00fablico ou das partes n\u00e3o poder\u00e3o intervir na condu\u00e7\u00e3o da entrevista, devendo as perguntas serem formuladas por interm\u00e9dio do entrevistador, um profissional habilitado e capacitado na t\u00e9cnica do depoimento especial.<\/div><div><br><\/div><div>Contudo, na hip\u00f3tese de a crian\u00e7a ou adolescente exercer o direito de prestar depoimento diretamente ao juiz, nos termos do par\u00e1grafo 1\u00ba do artigo 12 da Lei 13.431\/2017, o magistrado dever\u00e1 atuar como entrevistador forense no depoimento especial.<\/div><div><br><\/div><div>Excepcionalmente, a v\u00edtima ou testemunha adolescente com capacidade e maturidade suficientes, principalmente aquela pr\u00f3xima da maioridade civil, poder\u00e1 manifestar o desejo de ser ouvida diretamente pelo magistrado pelo procedimento tradicional de audi\u00eancia.<\/div><div><br><\/div><div>O Minist\u00e9rio P\u00fablico dever\u00e1 propor a a\u00e7\u00e3o cautelar de produ\u00e7\u00e3o antecipada de prova, quando necess\u00e1ria \u00e0 realiza\u00e7\u00e3o do depoimento especial de crian\u00e7a ou adolescente v\u00edtima ou testemunha de viol\u00eancia, no prazo de at\u00e9 quinze dias.<\/div><div><br><\/div><div>O prazo \u00e9 prorrog\u00e1vel por igual per\u00edodo, contado do recebimento do inqu\u00e9rito policial ou da representa\u00e7\u00e3o da autoridade policial, do Conselho Tutelar ou de outro legitimado.<\/div><div><br><\/div><div>O normativo diferencia ainda o depoimento especial do procedimento de escuta especializada, que \u00e9 realizada no \u00e2mbito da rede de prote\u00e7\u00e3o, com a finalidade protetiva e de planejamento de cuidados, e n\u00e3o tem escopo de produ\u00e7\u00e3o de provas.<\/div><div><br><\/div><div>Foco em pol\u00edticas p\u00fablicas<\/div><div>O Plen\u00e1rio tamb\u00e9m aprovou altera\u00e7\u00e3o da Resolu\u00e7\u00e3o CNJ 299\/2019, que disp\u00f5e sobre formul\u00e1rio que deve ser preenchido ap\u00f3s a oitiva da crian\u00e7a ou adolescente, com o objetivo de criar estat\u00edsticas que orientem pol\u00edticas p\u00fablicas.<\/div><div><br><\/div><div>O texto estabeleceu a obrigatoriedade de preenchimento do Formul\u00e1rio Nacional de Depoimento Especial, pelo entrevistador forense ao t\u00e9rmino da audi\u00eancia. As n\u00e3o devem ser feitas diretamente \u00e0 crian\u00e7a ou ao adolescente ap\u00f3s a conclus\u00e3o do depoimento especial. \u201c\u00c0 luz dessas premissas, consolidou-se o entendimento de que eventual instrumento de monitoramento deve possuir natureza exclusivamente administrativa\u201d, apontou o conselheiro Fabio Esteves.<\/div><div><br><\/div><div>A ideia do novo formul\u00e1rio teve origem em manifesta\u00e7\u00e3o encaminhada pela Associa\u00e7\u00e3o Brasileira dos Magistrados da Inf\u00e2ncia e da Juventude com a finalidade de subsidiar estudos, diagn\u00f3sticos e o aprimoramento das pol\u00edticas judici\u00e1rias voltadas \u00e0 inf\u00e2ncia e juventude.<\/div><div><br><\/div><div>Em seu voto, o relator ressaltou a necessidade de observ\u00e2ncia dos princ\u00edpios da prote\u00e7\u00e3o integral, do melhor interesse da crian\u00e7a e do adolescente e da preven\u00e7\u00e3o da revitimiza\u00e7\u00e3o institucional. Com informa\u00e7\u00f5es da assessoria de imprensa do CNJ._  <\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>28\/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>27\/05\/2026 - <a data-fancybox data-src=\"#news12230\" href=\"javascript:;\" class=\"tool\" title=\"Pr\u00eamio por desempenho tem natureza indenizat\u00f3ria e n\u00e3o integra sal\u00e1rio\">Pr\u00eamio por desempenho tem natureza inde...<\/a><\/div> \n\t\t\t<div id=\"news12230\" style=\"display:none; position:relative; width:80%!important;  border-radius:5px; max-height:450px; overflow:auto; color:z-index:100000;\">\n\t\t\t\t<h2>Pr\u00eamio por desempenho tem natureza indenizat\u00f3ria e n\u00e3o integra sal\u00e1rio<\/h2><br \/><br \/>\n\t\t\t\t<p>Com a reda\u00e7\u00e3o dada \u00e0 Consolida\u00e7\u00e3o das Leis do Trabalho pela Lei 13.467\/2017 (reforma trabalhista), os pr\u00eamios pagos por liberalidade do empregador em raz\u00e3o de desempenho acima do esperado n\u00e3o integram a remunera\u00e7\u00e3o do empregado, ainda que habituais, prevalecendo a natureza indenizat\u00f3ria da parcela.<div><br><\/div><div>MagnificTRT-2 entendeu que nova reda\u00e7\u00e3o dada \u00e0 CLT pela reforma trabalhista afasta teor salarial de bonifica\u00e7\u00f5es por desempenho<\/div><div>TRT-2 entendeu que nova reda\u00e7\u00e3o dada \u00e0 CLT pela reforma trabalhista afasta teor salarial de bonifica\u00e7\u00f5es por desempenho<\/div><div><br><\/div><div>Com esse entendimento, a 15\u00aa Turma do Tribunal Regional do Trabalho da 2\u00aa Regi\u00e3o (Grande S\u00e3o Paulo e litoral paulista) modificou uma senten\u00e7a e acolheu um recurso de uma empresa de tecnologia.<\/div><div><br><\/div><div>No processo, uma trabalhadora alegou que recebia comiss\u00f5es mensais, denominadas pr\u00eamios, n\u00e3o integradas \u00e0 remunera\u00e7\u00e3o e requeria o reconhecimento da natureza salarial da parcela vari\u00e1vel. Em contesta\u00e7\u00e3o, a reclamada argumentou que os pagamentos eram feitos a t\u00edtulo de pr\u00eamios, conforme prev\u00ea a Consolida\u00e7\u00e3o das Leis do Trabalho, por desempenho individual e mensal da funcion\u00e1ria. A tese da empregada foi acolhida na primeira inst\u00e2ncia.<\/div><div><br><\/div><div>powered by<\/div><div>divee.ai<\/div><div><br><\/div><div>Sobre o que \u00e9 este texto?<\/div><div>\u27a4<\/div><div><br><\/div><div>Resume os pontos principais<\/div><div>\u27a4<\/div><div><br><\/div><div>Quais s\u00e3o as principais conclus\u00f5es?<\/div><div>\u27a4<\/div><div><br><\/div><div>Pergunte-me qualquer coisa sobre este conte\u00fado<\/div><div><br><\/div><div>Reforma trabalhista<\/div><div>No ac\u00f3rd\u00e3o, a ju\u00edza-relatora Mariza Santos da Costa ressaltou a \u201cnova roupagem\u201d do conceito de pr\u00eamio-desempenho, dada pela reforma trabalhista, que alterou a reda\u00e7\u00e3o do artigo 457, par\u00e1grafos 2\u00ba e 4\u00ba, da CLT.<\/div><div><br><\/div><div><br><\/div><div>A magistrada destacou que a verba recebida pela empregada era pr\u00eamio, e n\u00e3o comiss\u00e3o. \u201cTendo em vista que a lei permite ao empregador o pagamento de pr\u00eamio, ainda que habitual, por mera liberalidade [\u2026], cabia ao empregado a prova da fraude\u201d, o que n\u00e3o foi comprovado no caso, ressaltou.<\/div><div><br><\/div><div>Com base nesses dois par\u00e1grafos da CLT, a relatora apontou a natureza jur\u00eddica indenizat\u00f3ria das parcelas, n\u00e3o repercutindo nas demais verbas salariais do contrato de trabalho. Assim, a decis\u00e3o excluiu da condena\u00e7\u00e3o os reflexos da remunera\u00e7\u00e3o vari\u00e1vel quitada ao longo do contrato em descanso semanal remunerado, em 13\u00ba sal\u00e1rios, em um ter\u00e7o de f\u00e9rias, em aviso-pr\u00e9vio e no FGTS e multa de 40%. Com informa\u00e7\u00f5es da assessoria de imprensa do TRT-2._  <\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>27\/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>27\/05\/2026 - <a data-fancybox data-src=\"#news12231\" href=\"javascript:;\" class=\"tool\" title=\"Empr\u00e9stimo em nome de menor sem autoriza\u00e7\u00e3o judicial deve ser anulado\">Empr\u00e9stimo em nome de menor sem autoriz...<\/a><\/div> \n\t\t\t<div id=\"news12231\" 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>Empr\u00e9stimo em nome de menor sem autoriza\u00e7\u00e3o judicial deve ser anulado<\/h2><br \/><br \/>\n\t\t\t\t<p>Uma pessoa menor de idade \u00e9 incapaz para ser titular de um empr\u00e9stimo, mesmo que seja representada pelos seus pais. Transa\u00e7\u00f5es feitas em tais condi\u00e7\u00f5es s\u00e3o irregulares e devem ser anuladas.<div><br><\/div><div>Magnificempr\u00e9stimo dinheiro porquinho com moedas<\/div><div>Empr\u00e9stimo irregular foi descontado diretamente do BPC da adolescente<\/div><div><br><\/div><div>Com esse entendimento, a ju\u00edza Helen Komatsu, da Vara \u00danica de Cardoso (SP), determinou que um empr\u00e9stimo em cart\u00e3o consignado feito no nome de uma adolescente seja anulado.<\/div><div><br><\/div><div>A menina recebe o Benef\u00edcio de Presta\u00e7\u00e3o Continuada (BPC) pelo INSS e alega que teve o pagamento de um empr\u00e9stimo de R$ 1.166,60, contratado por sua m\u00e3e, descontado indevidamente de seu benef\u00edcio por tr\u00eas meses.<\/div><div><br><\/div><div>Ela ajuizou a\u00e7\u00e3o pedindo a nulidade dos contratos e indeniza\u00e7\u00e3o por danos morais. As tr\u00eas institui\u00e7\u00f5es financeiras processadas sustentaram que n\u00e3o houve nenhuma irregularidade na contrata\u00e7\u00e3o do empr\u00e9stimo, alegando que a transa\u00e7\u00e3o respeitou as regras estabelecidas pelo INSS.<\/div><div><br><\/div><div><br><\/div><div>A ju\u00edza do caso, por\u00e9m, diz que essas regras n\u00e3o s\u00e3o suficientes para afastar os requisitos de contrata\u00e7\u00e3o previstos pelo C\u00f3digo Civil._  <\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>27\/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>26\/05\/2026 - <a data-fancybox data-src=\"#news12226\" href=\"javascript:;\" class=\"tool\" title=\"Carta enc\u00edclica Magnifica Humanitas: da salvaguarda da pessoa humana na era da intelig\u00eancia artificial\">Carta enc\u00edclica Magnifica Humanitas: da...<\/a><\/div> \n\t\t\t<div id=\"news12226\" 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>Carta enc\u00edclica Magnifica Humanitas: da salvaguarda da pessoa humana na era da intelig\u00eancia artificial<\/h2><br \/><br \/>\n\t\t\t\t<p>A Magn\u00edfica Humanidade criada por Deus encontra-se hoje perante uma escolha decisiva: erguer uma nova torre de Babel ou construir a cidade onde Deus e a humanidade habitam juntos. Cada gera\u00e7\u00e3o recebe em heran\u00e7a a tarefa de dar forma ao seu tempo: de fazer amadurecer a hist\u00f3ria como um lugar onde a dignidade de cada pessoa seja salvaguardada, a justi\u00e7a promovida e a fraternidade possibilitada. Sobre cada \u00e9poca, por\u00e9m, paira o risco de construir um mundo desumano e mais injusto. Ali onde a humanidade corre o perigo de perder a sua identidade, n\u00f3s, crist\u00e3os, erguemos os olhos para o Deus feito carne, sabendo que \u201co mist\u00e9rio do homem s\u00f3 no mist\u00e9rio do Verbo encarnado se esclarece verdadeiramente\u201d. [1] Em Jesus Cristo, esta magn\u00edfica humanidade torna-se o Caminho, a Verdade e a Vida, abrindo a cada um de n\u00f3s a via para crescermos at\u00e9 \u00e0 plenitude.<div><br><\/div><div>Google Gemini<\/div><div>Alicer\u00e7ados em Cristo, a pedra viva, experimentamos a poderosa e misteriosa a\u00e7\u00e3o do Esp\u00edrito Santo e acreditamos que todo o aut\u00eantico esfor\u00e7o humano de cooperar com Ele para o bem ser\u00e1 aben\u00e7oado pelo Pai celeste, no qual depositamos a nossa esperan\u00e7a. Por isso, com determina\u00e7\u00e3o, podemos contribuir em todas as iniciativas que constroem um mundo mais justo e convidar outros a colaborar conosco na promo\u00e7\u00e3o do desenvolvimento integral de cada ser humano. Desejamos entrar em di\u00e1logo com todos os homens e mulheres do nosso tempo, com os quais partilhamos os acontecimentos, as quest\u00f5es e as aspira\u00e7\u00f5es da humanidade. [2] Com eles, queremos individuar novos caminhos para o bem comum e a promo\u00e7\u00e3o de uma vida digna para todos. Essa atitude de di\u00e1logo \u00e9 parte integrante da voca\u00e7\u00e3o da Igreja, pois ela, constitu\u00edda \u201cem Cristo, \u00e9 como que o sacramento [\u2026] da \u00edntima uni\u00e3o com Deus e da unidade de todo o g\u00e9nero humano\u201d, [3] reconhece a hist\u00f3ria como o lugar onde o Evangelho interpela e acompanha a experi\u00eancia humana.<\/div><div><br><\/div><div><br><\/div><div>Disputa ideol\u00f3gica n\u00e3o levou o Brasil a lugar nenhum, diz Simonetti<\/div><div>Com esse esp\u00edrito, Le\u00e3o 13 publicou, em 1891, a Enc\u00edclica Rerum novarum, cujo 135\u00ba anivers\u00e1rio celebramos este ano com viva gratid\u00e3o. O meu amado Predecessor deu impulso, com este documento, \u00e0quela reflex\u00e3o sobre a sociedade, a economia e a pol\u00edtica a que hoje chamamos \u201cDoutrina social da Igreja\u201d. E quando alguns contestavam que a Igreja n\u00e3o devia desperdi\u00e7ar energias em quest\u00f5es mundanas, mas preocupar-se em comunicar uma mensagem de vida eterna, ele respondia com realismo e sabedoria que o an\u00fancio do Evangelho n\u00e3o pode esquecer a vida concreta dos povos. [4] Passaram-se muitas d\u00e9cadas desde ent\u00e3o, e o Magist\u00e9rio, os pastores, os te\u00f3logos e os fi\u00e9is continuaram a refletir sobre as quest\u00f5es sociais \u00e0 luz do Evangelho. Hoje, a Doutrina social da Igreja \u00e9 um patrim\u00f4nio de sabedoria, onde encontramos princ\u00edpios para pensar, crit\u00e9rios para discernir e julgar, orienta\u00e7\u00f5es concretas para agir. Ela baseia-se na Sagrada Escritura e na Tradi\u00e7\u00e3o e, em di\u00e1logo com as ci\u00eancias, ajuda-nos a ler os desafios do presente com lucidez, identificando caminhos adequados para viver, com alegria e ao servi\u00e7o do mundo, um l\u00edmpido testemunho crist\u00e3o. N\u00e3o se trata dum conjunto est\u00e1tico de conceitos, mas dum corpus vivo de verdades, que preserva e interpreta a voca\u00e7\u00e3o da humanidade \u00e0 vida plena e justa. Desejo, portanto, juntar a minha voz a esta tradi\u00e7\u00e3o viva, invocando a ajuda do Esp\u00edrito de sabedoria, que habita o mundo desde os seus prim\u00f3rdios (cf. Pr 8, 22-31).<\/div><div><br><\/div><div>powered by<\/div><div>divee.ai<\/div><div><br><\/div><div>Sobre o que \u00e9 este texto?<\/div><div>\u27a4<\/div><div><br><\/div><div>Resume os pontos principais<\/div><div>\u27a4<\/div><div><br><\/div><div>Quais s\u00e3o as principais conclus\u00f5es?<\/div><div>\u27a4<\/div><div><br><\/div><div>O que voc\u00ea gostaria de saber?<\/div><div>As res novae do nosso tempo<\/div><div>Se, na sua \u00e9poca, Le\u00e3o 13 falava de \u201cnovas quest\u00f5es\u201d ( rerum novarum), hoje n\u00e3o podemos simplesmente repetir os seus preciosos ensinamentos, mas devemos pedir a Deus a sabedoria para interpretar as grandes tend\u00eancias do nosso tempo, em particular os progressos da t\u00e9cnica. Nos \u00faltimos anos, tornou-se cada vez mais evidente o qu\u00e3o r\u00e1pida e profundamente a digitaliza\u00e7\u00e3o, a intelig\u00eancia artificial (IA) e a rob\u00f3tica est\u00e3o a transformar o nosso mundo. A t\u00e9cnica n\u00e3o deve ser considerada, em si mesma, como uma for\u00e7a antag\u00f4nica em rela\u00e7\u00e3o \u00e0 pessoa: pelo contr\u00e1rio, est\u00e1 enraizada na nossa hist\u00f3ria desde o in\u00edcio, na medida em que \u00e9 \u201cum dado profundamente humano, ligado \u00e0 autonomia e \u00e0 liberdade do homem\u201d. [5] Ao longo dos s\u00e9culos, o desenvolvimento tecnol\u00f3gico contribuiu para uma melhoria significativa das condi\u00e7\u00f5es de vida da humanidade; ao mesmo tempo, cada fase do progresso tamb\u00e9m revelou o lado amb\u00edguo de instrumentos que, quando n\u00e3o orientados para o bem, s\u00e3o capazes de causar danos. Hoje, no entanto, estamos diante de uma situa\u00e7\u00e3o nova, em que o poder e a dissemina\u00e7\u00e3o das tecnologias emergentes se inserem no curso da vida quotidiana, moldam os processos de decis\u00e3o e incidem profundamente no imagin\u00e1rio coletivo: \u201cNunca a humanidade teve tanto poder sobre si mesma\u201d. [6] As novas tecnologias abrem um horizonte alargado em dire\u00e7\u00f5es que, embora imagin\u00e1veis, n\u00e3o podemos ainda antever plenamente. Isto torna mais complexo avaliar o seu impacto, bem como os efeitos a longo prazo sobre a dignidade das pessoas e o bem comum.<\/div><div><br><\/div><div>Cabe-nos agora enfrentar, com lucidez e responsabilidade, os desafios do nosso tempo. \u00c9 necess\u00e1rio adotar instrumentos normativos adequados, capazes de salvaguardar a justi\u00e7a e de conter os efeitos nocivos do poder tecnol\u00f3gico. Mas a quest\u00e3o n\u00e3o se esgota na regulamenta\u00e7\u00e3o. Como alertou o Papa Francisco, devemos perguntar-nos com realismo quem det\u00e9m hoje este poder e para que fins o orienta: \u201c\u00abN\u00e3o podemos, por\u00e9m, ignorar que a energia nuclear, a biotecnologia, a inform\u00e1tica, o conhecimento do nosso pr\u00f3prio DNA e outras potencialidades que adquirimos [\u2026] d\u00e3o, \u00e0queles que det\u00eam o conhecimento e sobretudo o poder econ\u00f4mico para o desfrutar, um dom\u00ednio impressionante sobre o conjunto do g\u00eanero humano e do mundo inteiro\u201d. [7] Outrora, eram sobretudo os estados a orientar e a dirigir a inova\u00e7\u00e3o. Hoje, pelo contr\u00e1rio, os principais motores do desenvolvimento s\u00e3o sujeitos privados, frequentemente transnacionais, dotados de recursos e capacidades de interven\u00e7\u00e3o superiores aos de muitos governos. O poder tecnol\u00f3gico assume, destarte, uma identidade in\u00e9dita, predominantemente \u201cprivada\u201d e, portanto, ainda mais dif\u00edcil de discernir, gerir e orientar para o bem comum.<\/div><div><br><\/div><div>Assim, \u00e9 preciso iniciar um discernimento partilhado, capaz de penetrar nas ra\u00edzes espirituais e culturais das transforma\u00e7\u00f5es em curso. Se nos limitarmos \u00e0s conting\u00eancias, corremos o risco de deixar que uma s\u00e9rie de emerg\u00eancias decida, em nosso lugar, a dire\u00e7\u00e3o do caminho. Estamos a viver uma r\u00e1pida fase de transi\u00e7\u00e3o, uma \u201cmudan\u00e7a de \u00e9poca\u201d em que, enquanto alguns disputam o futuro das novas tecnologias e outros se dedicam \u00e0 reflex\u00e3o sobre elas, a maioria das pessoas permanece a aguardar, observa de longe, simplesmente esperando que tudo corra bem. Exatamente por isso, imp\u00f5em-se \u00e0 nossa consci\u00eancia quest\u00f5es decisivas, que n\u00e3o podem j\u00e1 ser evitadas: Para onde vamos? Para que meta desejamos orientar-nos? Que dire\u00e7\u00e3o escolher enquanto comunidade humana e enquanto povos?<\/div><div><br><\/div><div>Duas imagens b\u00edblicas<\/div><div>Para responder a estas quest\u00f5es e discernir como viver com responsabilidade a era da intelig\u00eancia artificial, gostaria de evocar duas imagens b\u00edblicas: a da edifica\u00e7\u00e3o da torre de Babel (cf. Gn 11, 1-9) e a da reconstru\u00e7\u00e3o das muralhas de Jerusal\u00e9m (cf. Ne 2-6). No livro do G\u00eanesis, o relato de Babel situa-se nas origens da humanidade, imediatamente ap\u00f3s as genealogias dos filhos de No\u00e9. Os seres humanos, tendo-se estabelecido na plan\u00edcie de Senaar, decidem construir uma cidade e uma torre \u00abcujo cimo atinja os c\u00e9us\u00bb (Gn 11, 4). Pretendem, assim, obter estabilidade e poder e, sobretudo, tornarem-se \u201cfamosos\u201d, temendo ser dispersos pela terra. A empresa mostra-se imponente: uma \u00fanica l\u00edngua, uma \u00fanica tecnologia, uma \u00fanica dire\u00e7\u00e3o. Todavia, o projeto esconde uma profunda ins\u00eddia: \u00e9 uma obra pensada sem refer\u00eancia a Deus, sustentada por uma uniformidade que elimina a diversidade e que, em vez da comunh\u00e3o, opta pela homogeneiza\u00e7\u00e3o.<\/div><div><br><\/div><div>Quando a cidade se edifica sobre o orgulho e a pretens\u00e3o de se bastar a si mesma, a comunica\u00e7\u00e3o \u00e9 interrompida, as l\u00ednguas confundem-se e os seres humanos deixam de se compreender. O resultado n\u00e3o \u00e9 a unidade, mas a dispers\u00e3o. Deste modo, Babel revela o limite de qualquer constru\u00e7\u00e3o, ainda que grandiosa, surgida da absolutiza\u00e7\u00e3o do humano e da sua pretens\u00e3o de autossufici\u00eancia, do sacrif\u00edcio da dignidade das pessoas em nome da efici\u00eancia e da ambi\u00e7\u00e3o de alcan\u00e7ar o c\u00e9u sem a b\u00ean\u00e7\u00e3o de Deus.<\/div><div><br><\/div><div>O livro de Neemias, por sua vez, come\u00e7a num momento de grande vulnerabilidade na hist\u00f3ria do antigo Israel. Ap\u00f3s o ex\u00edlio babil\u00f4nico, uma parte do povo regressou a Jerusal\u00e9m, mas a cidade continua devastada, com as muralhas ainda em ru\u00ednas e as portas consumidas pelo fogo (cf. Ne 1-2). Neemias, um judeu ao servi\u00e7o do rei persa Artaxerxes, recebe a not\u00edcia do estado desastroso da cidade dos seus pais. Antes de agir, jejua, reza e intercede pelo povo; depois, pede ao rei permiss\u00e3o para regressar a Jerusal\u00e9m e, ao chegar ao destino, examina em sil\u00eancio os lugares destru\u00eddos. N\u00e3o imp\u00f5e solu\u00e7\u00f5es vindas do alto: convoca as fam\u00edlias, confia a cada uma delas uma parte da muralha para reconstruir, ouve os receios, coordena os esfor\u00e7os, enfrenta as oposi\u00e7\u00f5es.<\/div><div><br><\/div><div>O relato mostra como a cidade renasce n\u00e3o gra\u00e7as \u00e0 iniciativa de uma \u00fanica pessoa, mas atrav\u00e9s da responsabilidade partilhada por todo o povo: sacerdotes, artes\u00e3os, chefes de fam\u00edlia, mulheres e jovens. \u00c9 uma obra que tem Deus no centro e que reconstr\u00f3i as rela\u00e7\u00f5es antes mesmo das pedras. Com efeito, a antiga Jerusal\u00e9m reencontra uma linguagem comum, n\u00e3o a da uniformidade, mas a da comunh\u00e3o: a harmonia que brota quando cada um assume a pr\u00f3pria responsabilidade e todo o povo reconhece que a sua for\u00e7a prov\u00e9m do Senhor.<\/div><div><br><\/div><div>\u00c0 luz destas duas imagens, o Esp\u00edrito Santo interpela-nos hoje sobre a nossa rela\u00e7\u00e3o com a t\u00e9cnica e com a revolu\u00e7\u00e3o digital em curso. As descobertas cient\u00edficas s\u00e3o um dom concedido \u00e0 humanidade para que esta o fa\u00e7a frutificar (cf. Mt 25, 14-30). A tecnologia pode curar, conectar, educar, cuidar da Casa comum; mas tamb\u00e9m pode dividir, descartar, gerar novas injusti\u00e7as. Na teoria, em si mesma, ela n\u00e3o \u00e9 uma solu\u00e7\u00e3o para os problemas da humanidade, assim como n\u00e3o \u00e9, em si mesma, um mal; todavia, na pr\u00e1tica, n\u00e3o \u00e9 neutra, porque tem o rosto daqueles que a concebem, financiam, regulam e utilizam. Por isso, a primeira escolha n\u00e3o \u00e9 entre um \u201csim\u201d ou um \u201cn\u00e3o\u201d \u00e0 tecnologia, mas entre edificar Babel ou reconstruir Jerusal\u00e9m: entre um poder que pretende dominar o c\u00e9u ou um povo que unido, na presen\u00e7a de Deus, come\u00e7a o trabalho de reerguer os muros da conviv\u00eancia fraterna.<\/div><div><br><\/div><div>Evitemos, portanto, a \u201cs\u00edndrome de Babel\u201d: a idolatria do lucro, que sacrifica os mais fracos; a uniformidade, que anula as diferen\u00e7as; a pretens\u00e3o de uma linguagem \u00fanica \u2014 mesmo digital \u2014 dedicada a traduzir tudo em dados e desempenhos, inclusive o mist\u00e9rio da pessoa. Este \u00e9 o risco da desumaniza\u00e7\u00e3o: construir o futuro excluindo Deus e reduzindo o outro a um meio; uma tenta\u00e7\u00e3o t\u00e3o antiga e t\u00e3o nova, que hoje assume tamb\u00e9m uma faceta t\u00e9cnica. Pelo contr\u00e1rio, escolhamos o \u201ccaminho de Neemias\u201d, que destaca o valor do trabalho conjunto para garantir a seguran\u00e7a da cidade de Deus aos exilados que regressavam.<\/div><div><br><\/div><div>Reconstruir hoje significa reconhecer, na pluralidade de vozes e vis\u00f5es que por vezes lembra a dispers\u00e3o das l\u00ednguas, a exist\u00eancia duma possibilidade luminosa: a de edificar juntos, transformando a diversidade num recurso e fazendo da escuta e do di\u00e1logo o terreno comum no qual crescem a justi\u00e7a e a fraternidade. No \u00e2mbito desta obra partilhada, os crist\u00e3os encontram a sua forma espec\u00edfica de construir: orientar a a\u00e7\u00e3o para Deus, de modo que, \u00e0 sua luz, o pluralismo n\u00e3o se disperse na desordem, mas, pela pr\u00e1tica da sinodalidade, se torne o lugar onde a humanidade reencontra os seus s\u00f3lidos alicerces e o seu fim \u00faltimo.<\/div><div><br><\/div><div>No Apocalipse, Jo\u00e3o v\u00ea a nova Jerusal\u00e9m \u201cdescer do c\u00e9u, de junto de Deus\u201d (Ap 21, 2) como um dom para toda a humanidade. Esta vis\u00e3o de gra\u00e7a constitui, para n\u00f3s crist\u00e3os, um apelo a trabalhar juntos, cultivando uma coexist\u00eancia pac\u00edfica, justa e digna nas \u201ccidades\u201d de hoje._  <\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>26\/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>26\/05\/2026 - <a data-fancybox data-src=\"#news12227\" href=\"javascript:;\" class=\"tool\" title=\"STF confirma proibi\u00e7\u00e3o da Uni\u00e3o de reter taxa da CVM e manda reestruturar \u00f3rg\u00e3o\">STF confirma proibi\u00e7\u00e3o da Uni\u00e3o de re...<\/a><\/div> \n\t\t\t<div id=\"news12227\" style=\"display:none; position:relative; width:80%!important;  border-radius:5px; max-height:450px; overflow:auto; color:z-index:100000;\">\n\t\t\t\t<h2>STF confirma proibi\u00e7\u00e3o da Uni\u00e3o de reter taxa da CVM e manda reestruturar \u00f3rg\u00e3o<\/h2><br \/><br \/>\n\t\t\t\t<p>A maior parte da arrecada\u00e7\u00e3o da Taxa de Fiscaliza\u00e7\u00e3o dos Mercados de T\u00edtulos e Valores Mobili\u00e1rios (TFMTVM) deve ser destinada \u00e0 Comiss\u00e3o de Valores Imobili\u00e1rios (CVM).<div><br><\/div><div>Essa foi a determina\u00e7\u00e3o do Supremo Tribunal Federal ao referendar, por unanimidade, uma liminar do ministro Fl\u00e1vio Dino, concedida na ADI 7.791. Em julgamento virtual encerrado na \u00faltima sexta-feira (22\/5), os ministros proibiram o Tesouro Nacional de reter a taxa destinada \u00e0 CVM para al\u00e9m da parcela autorizada pela Desvincula\u00e7\u00e3o das Receitas da Uni\u00e3o (DRU).<\/div><div><br><\/div><div>A a\u00e7\u00e3o foi proposta pelo Diret\u00f3rio Nacional do Partido Novo, que questionou dispositivos da Lei 14.317\/2022 sob o argumento de que a Uni\u00e3o teria transformado a taxa em um \u201cimposto disfar\u00e7ado\u201d, ao arrecadar valores muito superiores aos custos efetivos da atividade fiscalizat\u00f3ria exercida pela CVM.<\/div><div><br><\/div><div>Segundo aponta a legenda, a autarquia arrecadou cerca de R$ 2,4 bilh\u00f5es de 2022 a 2024, mas teve or\u00e7amento de R$ 670 milh\u00f5es no per\u00edodo.&nbsp;<\/div><div><br><\/div><div><br><\/div><div>conjur_v3<\/div><div>Em seu voto, Dino afirmou que os elementos reunidos no processo revelam um quadro de \u201catrofia institucional\u201d e \u201casfixia or\u00e7ament\u00e1ria\u201d da CVM, incompat\u00edvel com o tamanho e a complexidade do mercado de capitais brasileiro.<\/div><div><br><\/div><div>O ministro relacionou a fragilidade estrutural da autarquia ao crescimento de fraudes financeiras sofisticadas, lavagem de dinheiro e infiltra\u00e7\u00e3o do crime organizado no sistema financeiro._  <\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>26\/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>25\/05\/2026 - <a data-fancybox data-src=\"#news12223\" href=\"javascript:;\" class=\"tool\" title=\"Demiss\u00e3o por justa causa de cuidadora por falta de socorro a idosa \u00e9 mantida\">Demiss\u00e3o por justa causa de cuidadora p...<\/a><\/div> \n\t\t\t<div id=\"news12223\" 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>Demiss\u00e3o por justa causa de cuidadora por falta de socorro a idosa \u00e9 mantida<\/h2><br \/><br \/>\n\t\t\t\t<p>Uma decis\u00e3o proferida pela 6\u00aa Vara do Trabalho da Zona Leste de S\u00e3o Paulo validou a demiss\u00e3o por justa causa aplicada a uma t\u00e9cnica de enfermagem que negligenciou socorro a uma mulher de 91 anos que sofreu acidente na casa de repouso onde vivia. Para o ju\u00edzo, houve \u201ctransgress\u00e3o extremamente grave\u201d por parte da trabalhadora, rompendo-se a confian\u00e7a entre empregador e empregada, o que justifica a aplica\u00e7\u00e3o da penalidade m\u00e1xima no desligamento.<div><br><\/div><div>Freepikenfermeira cuidando de idoso<\/div><div>Cuidadora n\u00e3o socorreu idosa que sofreu acidente na casa de repouso<\/div><div><br><\/div><div>No processo, a cuidadora buscava a nulidade da dispensa por justa causa, com a convers\u00e3o em dispensa imotivada e pagamento das verbas rescis\u00f3rias devidas. A casa de repouso alegou neglig\u00eancia e mau procedimento da profissional no exerc\u00edcio da fun\u00e7\u00e3o, justificando a penalidade. V\u00eddeos juntados aos autos e o depoimento da empregada comprovaram a tese patronal.<\/div><div><br><\/div><div>As grava\u00e7\u00f5es mostraram que a idosa caiu do sof\u00e1 com o rosto no ch\u00e3o, onde permaneceu por cerca de sete minutos. A t\u00e9cnica de enfermagem, que estava ao lado, n\u00e3o prestou socorro \u00e0 v\u00edtima, apenas secou o ch\u00e3o molhado no entorno. Foram verificadas, pelas imagens, les\u00f5es na testa, nos olhos, na boca e no nariz da idosa, inclusive com sangramento.<\/div><div><br><\/div><div>Em depoimento, a trabalhadora afirmou que, depois da queda, a idosa continuava \u201cdentro dos padr\u00f5es, falando normal, fazendo as reclama\u00e7\u00f5es dela, como sempre\u201d. Ela disse que chamou outra cuidadora para ajud\u00e1-la, mas teve que esperar dez minutos porque a colega estava dando banho em outra paciente. A profissional alegou ainda n\u00e3o ter avisado a supervisora porque o celular estava trancado no arm\u00e1rio e que n\u00e3o achou necess\u00e1rio chamar o Samu. Ela tamb\u00e9m n\u00e3o registrou o fato formalmente na passagem do plant\u00e3o e contou j\u00e1 ter vivenciado situa\u00e7\u00f5es semelhantes com outras idosas.<\/div><div><br><\/div><div><br><\/div><div>Justi\u00e7a Eleitoral sempre estar\u00e1 atr\u00e1s da tecnologia, diz Floriano de Azevedo<\/div><div>powered by<\/div><div>divee.ai<\/div><div><br><\/div><div>Qual foi a justificativa do juiz Ivo?<\/div><div>\u27a4<\/div><div><br><\/div><div>Por que a justa causa foi mantida?<\/div><div>\u27a4<\/div><div><br><\/div><div>O que a t\u00e9cnica fez ap\u00f3s a queda?<\/div><div>\u27a4<\/div><div><br><\/div><div>Quanto tempo a idosa ficou sem socorro?<\/div><div>\u27a4<\/div><div><br><\/div><div>Resum<\/div><div>Trabalho<\/div><div>S\u00e3o Paulo<\/div><div>Ivo Roberto Santarem...<\/div><div><br><\/div><div>Situa\u00e7\u00e3o de vulnerabilidade<\/div><div>Na senten\u00e7a, o juiz do Trabalho substituto Ivo Roberto Santarem Teles citou o artigo 230 da Constitui\u00e7\u00e3o Federal e o Estatuto da Pessoa Idosa para ressaltar o dever da fam\u00edlia, da sociedade e do Estado com o bem-estar e a dignidade dos idosos. Ele pontuou que a pessoa que reside em casa de repouso geralmente se encontra em situa\u00e7\u00e3o de vulnerabilidade maior e, no caso, entendeu que \u201co comportamento da autora revela desprezo por padr\u00f5es civilizat\u00f3rios m\u00ednimos\u201d. O julgador tamb\u00e9m destacou o fato de tais situa\u00e7\u00f5es j\u00e1 terem ocorrido antes, o que, segundo ele, evidencia que o procedimento possui habitualidade, devendo ser censurado e apurado.<\/div><div><br><\/div><div>O juiz concluiu que \u201ctal circunst\u00e2ncia assume especial gravidade por se tratar de profissional t\u00e9cnica em enfermagem, cuja forma\u00e7\u00e3o e atribui\u00e7\u00f5es pressup\u00f5em pronta interven\u00e7\u00e3o, zelo e prote\u00e7\u00e3o \u00e0 integridade f\u00edsica daqueles sob seus cuidados\u201d. Com informa\u00e7\u00f5es da assessoria de imprensa do TRT-2._  <\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>25\/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>22\/05\/2026 - <a data-fancybox data-src=\"#news12221\" href=\"javascript:;\" class=\"tool\" title=\"Pedido de demiss\u00e3o n\u00e3o impede rescis\u00e3o indireta se h\u00e1 falta grave da empresa\">Pedido de demiss\u00e3o n\u00e3o impede rescis\u00e3...<\/a><\/div> \n\t\t\t<div id=\"news12221\" 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>Pedido de demiss\u00e3o n\u00e3o impede rescis\u00e3o indireta se h\u00e1 falta grave da empresa<\/h2><br \/><br \/>\n\t\t\t\t<p>O pedido de demiss\u00e3o n\u00e3o impede o reconhecimento da rescis\u00e3o indireta (a justa causa aplicada ao empregador) quando a manuten\u00e7\u00e3o do v\u00ednculo se torna insustent\u00e1vel devido \u00e0s faltas cometidas pela empresa.<div><br><\/div><div>freepikJuiz apontou que autor da a\u00e7\u00e3o trabalhista tinha autonomia para contratar prepostos e negou reconhecimento de v\u00ednculo<\/div><div>Trabalhadora n\u00e3o recebeu FGTS, nem teve a sua carteira assinada<\/div><div><br><\/div><div>Com esse entendimento, a 7\u00aa Turma do Tribunal Regional do Trabalho da 4\u00aa Regi\u00e3o (RS) reformou uma decis\u00e3o da Vara do Trabalho de Carazinho (RS) que havia negado a rescis\u00e3o indireta de uma coletora de lixo que n\u00e3o teve a carteira de trabalho assinada, nem o FGTS recolhido. O colegiado tamb\u00e9m determinou a responsabilidade subsidi\u00e1ria dos dois munic\u00edpios contratantes da prestadora de servi\u00e7os.<\/div><div><br><\/div><div>A empresa foi condenada a anotar a CTPS da empregada e a pagar aviso-pr\u00e9vio indenizado, 13\u00ba, f\u00e9rias proporcionais acrescidas de um ter\u00e7o e multa de 40% sobre o FGTS, al\u00e9m de liberar guias para saque do FGTS e do seguro-desemprego. A condena\u00e7\u00e3o provis\u00f3ria \u00e9 de R$ 17 mil.<\/div><div><br><\/div><div>Por quase dois anos, a coletora prestou servi\u00e7os de forma terceirizada aos munic\u00edpios de Tapera (RS) e Espumoso (RS) sem que a contratante direta formalizasse o v\u00ednculo de emprego. No primeiro grau, o ju\u00edzo entendeu que n\u00e3o houve v\u00edcio de consentimento ou coa\u00e7\u00e3o e negou o pedido de rescis\u00e3o indireta. A coletora, ent\u00e3o, recorreu ao TRT-4.<\/div><div><br><\/div><div><br><\/div><div>Responsabiliza\u00e7\u00e3o das plataformas pode inspirar conven\u00e7\u00e3o internacional, diz Gilmar<\/div><div>powered by<\/div><div>divee.ai<\/div><div><br><\/div><div>Munic\u00edpios responderam por culpa in vigilando?<\/div><div>\u27a4<\/div><div><br><\/div><div>Pedido de demiss\u00e3o impede rescis\u00e3o indireta?<\/div><div>\u27a4<\/div><div><br><\/div><div>Qual falta grave permitiu rescis\u00e3o indireta?<\/div><div>\u27a4<\/div><div><br><\/div><div>TRT-4 reconheceu culpa patronal pela ruptura?<\/div><div>\u27a4<\/div><div><br><\/div><div>Pergunte-me q<\/div><div>Trabalho<\/div><div>Tribunal Regional do...<\/div><div>Tapera<\/div><div>Espumoso<\/div><div>Patr\u00edcia Dornelles P...<\/div><div><br><\/div><div>V\u00ednculo insustent\u00e1vel<\/div><div>Para a relatora do recurso, ju\u00edza convocada Patr\u00edcia Dornelles Peressutti, o descumprimento de obriga\u00e7\u00f5es essenciais do contrato de trabalho, como a falta de registro e a aus\u00eancia de dep\u00f3sitos do FGTS, configura falta grave patronal, prevista no artigo 483, al\u00ednea \u201cd\u201d, da Consolida\u00e7\u00e3o das Leis do Trabalho.<\/div><div><br><\/div><div>\u201cEm situa\u00e7\u00f5es de precariedade total, como a clandestinidade do v\u00ednculo (trabalho sem carteira assinada), o pedido de demiss\u00e3o do trabalhador muitas vezes reflete n\u00e3o uma livre manifesta\u00e7\u00e3o de vontade, mas sim a impossibilidade de continuar laborando sem as garantias m\u00ednimas legais\u201d, considerou a relatora.<\/div><div><br><\/div><div>O ac\u00f3rd\u00e3o ainda ressalta que o princ\u00edpio da prote\u00e7\u00e3o e a primazia da realidade orientam que se reconhe\u00e7a a culpa patronal pela ruptura. A jurisprud\u00eancia do Tribunal Superior do Trabalho e do pr\u00f3prio TRT-4 admitem a convers\u00e3o do pedido de demiss\u00e3o em rescis\u00e3o indireta quando constatada a falta grave do empregador, independentemente de prova robusta de coa\u00e7\u00e3o imediata no momento do desligamento. O entendimento \u00e9 de que a coa\u00e7\u00e3o decorre da pr\u00f3pria situa\u00e7\u00e3o de descumprimento contratual reiterado.<\/div><div><br><\/div><div>A desembargadora Denise Pacheco e o desembargador Wilson Carvalho Dias tamb\u00e9m participaram do julgamento.<\/div><div><br><\/div><div>Responsabilidade dos munic\u00edpios<\/div><div>O TRT-4 tamb\u00e9m reformou a decis\u00e3o de primeiro grau quanto \u00e0 improced\u00eancia em rela\u00e7\u00e3o aos dois munic\u00edpios tomadores do servi\u00e7o. O entendimento inicial foi o de que n\u00e3o houve a prova da falha de fiscaliza\u00e7\u00e3o do contrato por parte da administra\u00e7\u00e3o.<\/div><div><br><\/div><div><br><\/div><div>No julgamento da A\u00e7\u00e3o Declarat\u00f3ria de Constitucionalidade 16 e do Recurso Extraordin\u00e1rio 760.931 (Tema 246), o Supremo Tribunal Federal vedou a transfer\u00eancia autom\u00e1tica da responsabilidade trabalhista para a administra\u00e7\u00e3o p\u00fablica apenas pelo inadimplemento de prestadores de servi\u00e7o. O STF, no entanto, ressalvou a possibilidade de responsabiliza\u00e7\u00e3o quando demonstrada a culpa in vigilando do ente p\u00fablico, caracterizada pela falha na fiscaliza\u00e7\u00e3o do cumprimento das obriga\u00e7\u00f5es contratuais e legais da empresa contratada.<\/div><div><br><\/div><div>\u201cNo caso dos autos, a prova da culpa in vigilando emerge de forma contundente da pr\u00f3pria realidade f\u00e1tica reconhecida em senten\u00e7a: a autora trabalhou por quase dois anos na mais absoluta informalidade, sem registro em CTPS\u201d, salientou Patr\u00edcia Peressutti.<\/div><div><br><\/div><div>Conforme exp\u00f4s a magistrada, a fiscaliza\u00e7\u00e3o eficiente por parte da administra\u00e7\u00e3o p\u00fablica n\u00e3o se resume \u00e0 verifica\u00e7\u00e3o formal de certid\u00f5es negativas no momento da licita\u00e7\u00e3o. Deve haver o acompanhamento da execu\u00e7\u00e3o do contrato, o que inclui verificar se os trabalhadores est\u00e3o devidamente registrados e se direitos b\u00e1sicos, como FGTS e INSS, est\u00e3o sendo recolhidos.<\/div><div><br><\/div><div>De acordo com a relatora, n\u00e3o se trata de presumir a culpa ou inverter automaticamente o \u00f4nus da prova, mas de constatar, pelos elementos dos autos, que a fiscaliza\u00e7\u00e3o foi ineficaz ou inexistente, comprovando-se a neglig\u00eancia grave e a omiss\u00e3o no dever de fiscalizar.<\/div><div><br><\/div><div>\u201cA alega\u00e7\u00e3o dos Munic\u00edpios de que fiscalizaram, trazendo documentos gen\u00e9ricos ou contratos, cai por terra diante da constata\u00e7\u00e3o de que mantiveram, em sua cadeia produtiva, trabalhadora sem o m\u00ednimo registro legal. Fica configurada a conduta culposa, neglig\u00eancia, dos tomadores de servi\u00e7o e o nexo causal com o dano sofrido pela trabalhadora \u2014 inadimplemento das verbas \u2014 atraindo a incid\u00eancia da S\u00famula 331 do TST\u201d, concluiu ela. Com informa\u00e7\u00f5es da assessoria de imprensa do TRT-4._  <\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>22\/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>22\/05\/2026 - <a data-fancybox data-src=\"#news12222\" href=\"javascript:;\" class=\"tool\" title=\"TJ-SP mant\u00e9m repara\u00e7\u00e3o a mulher submetida a cirurgia no ov\u00e1rio errado\">TJ-SP mant\u00e9m repara\u00e7\u00e3o a mulher subme...<\/a><\/div> \n\t\t\t<div id=\"news12222\" 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>TJ-SP mant\u00e9m repara\u00e7\u00e3o a mulher submetida a cirurgia no ov\u00e1rio errado<\/h2><br \/><br \/>\n\t\t\t\t<p>A 6\u00aa C\u00e2mara de Direito P\u00fablico do Tribunal de Justi\u00e7a de S\u00e3o Paulo manteve a decis\u00e3o da 2\u00aa Vara de Socorro (SP) que condenou o munic\u00edpio a indenizar uma mulher que foi submetida a cirurgia incorreta em hospital municipal. As indeniza\u00e7\u00f5es foram fixadas em R$ 20 mil, por danos morais, e R$ 10 mil, por danos est\u00e9ticos.<div><br><\/div><div>Magnificm\u00e9dico pondo luvas em sala de cirurgia<\/div><div>Por causa do erro m\u00e9dico, paciente teve de se submeter a outra cirurgia<\/div><div><br><\/div><div>Segundo o processo, a autora foi diagnosticada com cisto no ov\u00e1rio direito, mas acabou sendo operada no esquerdo, por equ\u00edvoco do hospital. Al\u00e9m disso, o m\u00e9dico respons\u00e1vel pelo procedimento n\u00e3o utilizou a t\u00e9cnica da laparoscopia, o que resultou em extensa cicatriz na regi\u00e3o inferior ao ventre. Dois meses depois, exames apontaram que o cisto no ov\u00e1rio direito permanecia no local e havia aumentado de tamanho, o que exigiu nova cirurgia.<\/div><div><br><\/div><div>A relatora do recurso, desembargadora Tania Ahualli, ressaltou que o erro m\u00e9dico foi devidamente comprovado, assim como o ineg\u00e1vel sofrimento da autora, \u201cque confiou sua sa\u00fade a um servi\u00e7o p\u00fablico e, em troca, foi v\u00edtima de um erro crasso, que a fez passar por uma cirurgia ineficaz, prolongou sua dor e a submeteu a um segundo procedimento invasivo\u201d.<\/div><div><br><\/div><div>\u201cO dano moral \u00e9 evidente. O dano est\u00e9tico, por sua vez, est\u00e1 materializado na cicatriz de 15 cent\u00edmetros resultante da primeira cirurgia\u201d, escreveu a magistrada. Ela considerou que os montantes fixados em primeiro grau atendem de forma equilibrada aos crit\u00e9rios de repara\u00e7\u00e3o e puni\u00e7\u00e3o, sem incorrer em excesso ou insufici\u00eancia.<\/div><div><br><\/div><div><br><\/div><div>conjur_v3<\/div><div>Completaram o julgamento, de vota\u00e7\u00e3o un\u00e2nime, os desembargadores Sidney Romano dos Reis e Maria Ol\u00edvia Alves. Com informa\u00e7\u00f5es da assessoria de imprensa do TJ-SP._  <\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>22\/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>21\/05\/2026 - <a data-fancybox data-src=\"#news12219\" href=\"javascript:;\" class=\"tool\" title=\"Controv\u00e9rsia sobre equidade e dribles no CPC transformam STJ em corte de honor\u00e1rios\">Controv\u00e9rsia sobre equidade e dribles n...<\/a><\/div> \n\t\t\t<div id=\"news12219\" 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>Controv\u00e9rsia sobre equidade e dribles no CPC transformam STJ em corte de honor\u00e1rios<\/h2><br \/><br \/>\n\t\t\t\t<p>O m\u00e9todo da equidade, a desobedi\u00eancia jurisprudencial nas inst\u00e2ncias ordin\u00e1rias e os dribles at\u00e9 nas normas mais objetivas do C\u00f3digo de Processo Civil s\u00e3o elementos que t\u00eam transformado o Superior Tribunal de Justi\u00e7a em uma corte de honor\u00e1rios de sucumb\u00eancia.<div><br><\/div><div>Rafael Luz\/STJSTJ pr\u00e9dio sede<\/div><div>STJ tem decidido cada vez sobre a remunera\u00e7\u00e3o dos advogados vencedores, tornando-se uma corte de honor\u00e1rios<\/div><div><br><\/div><div>Nos \u00faltimos meses, ministros das turmas c\u00edveis v\u00eam ressaltando durante os julgamentos a quantidade de recursos para discutir exclusivamente o arbitramento da verba sucumbencial, que \u00e9 paga pelo perdedor da a\u00e7\u00e3o aos advogados do vencedor.<\/div><div><br><\/div><div>O \u00faltimo desabafo foi feito na 4\u00aa Turma, na sess\u00e3o da manh\u00e3 do dia 12 deste m\u00eas, no julgamento do REsp 2.102.569. O caso discutiu honor\u00e1rios arbitrados pelo juiz ap\u00f3s a exclus\u00e3o da parte do polo passivo de uma execu\u00e7\u00e3o, sem que fosse extinta a cobran\u00e7a ou reduzido o valor cobrado.<\/div><div><br><\/div><div><br><\/div><div>\u201cEu acho R$ 5 mil muito pouco, mas se eu for come\u00e7ar a rever aqui, n\u00f3s vamos revisar todos os honor\u00e1rios fixados por equidade. Todos. Ent\u00e3o aqui ficaria s\u00f3 uma corte de honor\u00e1rios. Essa \u00e9 a minha preocupa\u00e7\u00e3o\u201d, falou o ministro Jo\u00e3o Ot\u00e1vio de Noronha.<\/div><div><br><\/div><div>Ele se disse perplexo: \u201cN\u00f3s s\u00f3 julgamos honor\u00e1rios\u201d. O ministro Raul Ara\u00fajo apontou a raz\u00e3o: o detalhamento feito pelo artigo 85 do CPC de 2015 para a fixa\u00e7\u00e3o dessa verba, substituindo as previs\u00f5es mais simples do CPC de 1973.<\/div><div>_  <br><\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>21\/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>21\/05\/2026 - <a data-fancybox data-src=\"#news12220\" href=\"javascript:;\" class=\"tool\" title=\"Tr\u00eas vers\u00f5es do terceiro na responsabilidade civil\">Tr\u00eas vers\u00f5es do terceiro na responsabi...<\/a><\/div> \n\t\t\t<div id=\"news12220\" 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>Tr\u00eas vers\u00f5es do terceiro na responsabilidade civil<\/h2><br \/><br \/>\n\t\t\t\t<p><div>O terceiro n\u00e3o \u00e9 uma figura incomum no Direito das Obriga\u00e7\u00f5es. Pode ele executar uma obriga\u00e7\u00e3o fung\u00edvel quando houver recusa do devedor (artigo 249, CC), pode realizar pagamento de d\u00edvida alheia, como interessado ou n\u00e3o interessado (artigos 304), pode responder por d\u00edvida alheia (fiador e avalista) etc.<\/div><div><br><\/div><div>Na teoria geral da rela\u00e7\u00e3o jur\u00eddica, proposta por Manoel Domingues de Andrade, parte \u00e9 quem ocupa um dos polos da rela\u00e7\u00e3o jur\u00eddico, seja o ativo (como, por exemplo, o credor da obriga\u00e7\u00e3o), seja o passivo (o devedor). Terceiro, por sua vez, \u00e9 figura que n\u00e3o integra a rela\u00e7\u00e3o jur\u00eddica.<\/div><div><br><\/div><div>Na responsabilidade civil, o terceiro exerce diversos pap\u00e9is frente \u00e0 obriga\u00e7\u00e3o, seja criando ou extinguindo um dever de indenizar, seja interferindo em rela\u00e7\u00e3o existente e, por causa disso, atraindo para si tamb\u00e9m o dever de indenizar, o que se abordar\u00e1 nos t\u00f3picos seguintes.<\/div><div><br><\/div><div>powered by<\/div><div>divee.ai<\/div><div><br><\/div><div>Resume os pontos principais<\/div><div>\u27a4<\/div><div><br><\/div><div>Quais s\u00e3o as principais conclus\u00f5es?<\/div><div>\u27a4<\/div><div><br><\/div><div>Sobre o que \u00e9 este texto?<\/div><div>\u27a4<\/div><div><br><\/div><div>Resumir este artigo<\/div><div><br><\/div><div>Terceiro como criador de rela\u00e7\u00f5es obrigacionais<\/div><div>O t\u00edtulo pode gerar uma compreens\u00e3o inexata do que se desenvolver\u00e1 no t\u00f3pico. Afinal, quando um terceiro atua na cria\u00e7\u00e3o de uma rela\u00e7\u00e3o jur\u00eddico-obrigacional, ele ser\u00e1, a bom direito, parte. Mas h\u00e1 situa\u00e7\u00e3o em que o terceiro cria rela\u00e7\u00e3o jur\u00eddica sem perder o status de terceiro: nas hip\u00f3teses do artigo 932 do C\u00f3digo Civil (responsabilidade civil por fato de terceiro).<\/div><div><br><\/div><div><br><\/div><div>conjur_v3<\/div><div>Quem pratica um ato il\u00edcito, produzindo um dano, atrai a si o que a doutrina&nbsp; chama de responsabilidade por fato pr\u00f3prio [1]. No entanto, o fato de terceiro pode ensejar a responsabilidade de outrem, de modo que respondem os pais pelos filhos menores que estiverem sob sua autoridade e em sua companhia, o empregador pelos empregados, os donos de hot\u00e9is pelos h\u00f3spedes e o tutor e curador pelos pupilos e curatelados [2].<\/div><div><br><\/div><div>ConJur<\/div><div>Na responsabilidade por fato de terceiro, hoje, todos respondem objetivamente (artigo 933, CC\/2002), por\u00e9m, a natureza da responsabilidade \u00e9 distinta para os incapazes que, diferentemente dos demais (cuja obriga\u00e7\u00e3o \u00e9 solid\u00e1ria, conforme artigo 942, par\u00e1grafo \u00fanico do CC\/2002), respondem subsidiariamente (artigo 928, CC\/2002) e de forma mitigada (artigo 928, par\u00e1grafo \u00fanico, CC\/2002) [3] [4]. Com isso, conforme j\u00e1 decidiu a 4\u00aa Turma do Superior Tribunal de Justi\u00e7a, a responsabilidade \u00e9 \u201csubsidi\u00e1ria porque apenas ocorrer\u00e1 quando os seus genitores n\u00e3o tiverem meios para ressarcir a d\u00edvida\u201d, sendo mitigada \u201cporque n\u00e3o poder\u00e1 ultrapassar o limite humanit\u00e1rio do patrim\u00f4nio m\u00ednimo do infante\u201d. [5]<\/div><div><br><\/div><div>A discuss\u00e3o da responsabilidade por fato de terceiro, por vezes, est\u00e1 no limite entre a responsabilidade contratual e a delitual, a exemplo do cl\u00e1ssico Caso do Lin\u00f3leo. Nele, uma cliente e seu filho foram feridos dentro de uma loja quando rolos de lin\u00f3leo ca\u00edram, durante a fase de tratativas para compra. Para evitar que o comerciante se exonerasse pela via delitual, j\u00e1 que a responsabilidade dele por ato de preposto ou empregado exigiria a demonstra\u00e7\u00e3o de culpa in eligendo ou in contrahendo, o Reichsgericht enquadrou a situa\u00e7\u00e3o como um v\u00ednculo pr\u00e9-contratual com deveres de prote\u00e7\u00e3o, permitindo responsabiliza\u00e7\u00e3o da empresa pela conduta do empregado (matriz cl\u00e1ssica da culpa in contrahendo) sem demonstra\u00e7\u00e3o de culpa. [6]<\/div><div><br><\/div><div><br><\/div><div>Conforme Jan Peter Schmidt, o motivo para a expans\u00e3o da responsabilidade contratual n\u00e3o existe no Brasil. Isso, porque, sob a ordem do C\u00f3digo Civil de 2002, o mesmo caso seria resolvido pela responsabilidade por fato de terceiro, que \u00e9 objetiva, diferentemente da solu\u00e7\u00e3o alem\u00e3, que exige a demonstra\u00e7\u00e3o de culpa in vigilando e culpa in contrahendo. Desse modo, nesses casos, a responsabilidade no Brasil seria delitual, e n\u00e3o contratual, j\u00e1 que o Direito brasileiro n\u00e3o tem as mesmas restri\u00e7\u00f5es do alem\u00e3o nesta mat\u00e9ria. [7]<\/div><div><br><\/div><div>Terceiro como supressor de rela\u00e7\u00f5es obrigacionais<\/div><div>O fato de terceiro \u00e9, tamb\u00e9m, uma excludente de responsabilidade. N\u00e3o \u00e9 terceiro, para fins excludentes, aquele que integra a esfera de risco do respons\u00e1vel (filho menor sob autoridade, empregado no exerc\u00edcio do trabalho, preposto). A excludente s\u00f3 faz sentido quando o agente externo \u00e9 verdadeiramente estranho e atua como causa exclusiva do dano.<\/div><div><br><\/div><div>Um caso cl\u00e1ssico \u00e9 o do assalto em transporte. Seria poss\u00edvel sustentar que a responsabilidade \u00e9 do transportador, integrando o risco do neg\u00f3cio. No entanto, o fato de terceiro, como o assalto, n\u00e3o pode ser considerado excludente de responsabilidade no contrato de transporte. \u00c9 o teor da s\u00famula 187 do Supremo Tribunal Federal [8], cujo entendimento foi incorporado ao atual artigo 735 do C\u00f3digo Civil [9]. No entanto, h\u00e1 casos em que a jurisprud\u00eancia do Superior Tribunal de Justi\u00e7a reconhece a excludente por fato de terceiro, como no caso de assalto \u00e0 m\u00e3o armada dentro de coletivo [10], bem como no arremesso de pedras contra o transporte [11].<\/div><div><br><\/div><div>Pode-se citar, tamb\u00e9m, o caso especial da responsabilidade banc\u00e1ria por fraudes. A responsabilidade dos servi\u00e7os prestados pelas institui\u00e7\u00f5es financeiras \u00e9 objetiva, exceto quando demonstrar a culpa exclusiva do consumidor ou de terceiros, naquilo que determina o artigo 14, \u00a73\u00ba, II, do CDC. Quanto ao tema, a jurisprud\u00eancia sumulada firmou a tese de que \u201cas institui\u00e7\u00f5es financeiras respondem objetivamente pelos danos gerados por fortuito interno relativo a fraudes e delitos praticados por terceiros no \u00e2mbito de opera\u00e7\u00f5es banc\u00e1rias\u201d (S\u00famula 466 do STJ). Nesse caso, alegar que h\u00e1 fato de terceiro n\u00e3o teria efic\u00e1cia extintiva do v\u00ednculo obrigacional.<\/div><div><br><\/div><div><br><\/div><div>Terceiro como interferente em rela\u00e7\u00f5es obrigacionais<\/div><div>Por fim, o terceiro tamb\u00e9m pode interferir em rela\u00e7\u00f5es obrigacionais j\u00e1 estabelecidas, atraindo para si o dever de indenizar. Trata-se da conhecida teoria do terceiro c\u00famplice, apresentada ao Brasil por Antonio Junqueira de Azevedo. [12]<\/div><div><br><\/div><div>A doutrina do terceiro c\u00famplice \u00e9 a qualifica\u00e7\u00e3o jur\u00eddica da interfer\u00eancia (muitas vezes informal) de um terceiro em contrato alheio, com o objetivo de impedir a execu\u00e7\u00e3o plena ou provocar a extin\u00e7\u00e3o do v\u00ednculo. Em regra, o terceiro responde pelo dano causado pela ruptura do contrato com fundamento na responsabilidade extracontratual. [13]<\/div><div><br><\/div><div>Um exemplo emblem\u00e1tico \u00e9 o chamado \u201ccaso Zeca Pagodinho\u201d, epis\u00f3dio publicit\u00e1rio em que o cantor, ent\u00e3o associado \u00e0 campanha da Nova Schin, foi contratado pela concorrente (Brahma) para uma pe\u00e7a que ironizava a campanha anterior \u2014 descrita no STJ como uso \u201c\u00e0 custa\u201d do trabalho rival, com a narrativa de que a Nova Schin teria sido apenas um \u201camor de ver\u00e3o\u201d. O STJ entendeu que o aliciamento deliberado para frustrar campanha alheia configura ato il\u00edcito, fazendo nascer o dever de indenizar. [14]<\/div><div><br><\/div><div>Outra hip\u00f3tese interessante \u00e9 a da doutrina do terceiro c\u00famplice nas rela\u00e7\u00f5es conjugais por ato de terceiro que configure viola\u00e7\u00e3o ao dever de fidelidade.<\/div><div><br><\/div><div>Conforme D\u00e9bora Brand\u00e3o, h\u00e1 tr\u00eas correntes, no Brasil, a respeito da responsabilidade por viola\u00e7\u00e3o de deveres conjugais: (1) n\u00e3o h\u00e1 dano indeniz\u00e1vel, j\u00e1 que o ordenamento j\u00e1 prev\u00ea san\u00e7\u00f5es ao c\u00f4njuge violador dos deveres conjugais, o que caracterizaria bis in idem; (2) h\u00e1 dano indeniz\u00e1vel com fundamento na viola\u00e7\u00e3o de direitos da personalidade, n\u00e3o de deveres conjugais; e (3) a quebra de deveres conjugais, como o de fidelidade, implica a responsabilidade do c\u00f4njuge lesante, esta \u00faltima tendo ades\u00e3o de boa parte da doutrina, como D\u00e9bora Brand\u00e3o, \u00c1lvaro Villa\u00e7a Azevedo e Regina Beatriz Tavares da Silva. [15]_  <\/div><div><\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>21\/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>20\/05\/2026 - <a data-fancybox data-src=\"#news12211\" href=\"javascript:;\" class=\"tool\" title=\"Sindicatos de professores n\u00e3o podem pedir aportes do Fundeb em favor do munic\u00edpio\">Sindicatos de professores n\u00e3o podem ped...<\/a><\/div> \n\t\t\t<div id=\"news12211\" 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>Sindicatos de professores n\u00e3o podem pedir aportes do Fundeb em favor do munic\u00edpio<\/h2><br \/><br \/>\n\t\t\t\t<p>Sindicatos de professores n\u00e3o t\u00eam legitimidade para ajuizar a\u00e7\u00f5es com o objetivo de obrigar a Uni\u00e3o a complementar as verbas destinadas aos fundos de desenvolvimento da educa\u00e7\u00e3o b\u00e1sica (Fundeb\/Fundef).<div><br><\/div><div>FreepikJu\u00edza explicou que Lei de Direitos Autorais imp\u00f5e responsabilidade solid\u00e1ria \u00e0quele que exp\u00f5e \u00e0 venda ou ao p\u00fablico obra sem autoriza\u00e7\u00e3o<\/div><div>Segundo o STJ, apenas os munic\u00edpios t\u00eam legitimidade para usar a\u00e7\u00e3o civil p\u00fablica para pedir complementa\u00e7\u00e3o das verbas do Fundeb e Fundef<\/div><div><br><\/div><div>A conclus\u00e3o \u00e9 da 1\u00aa Se\u00e7\u00e3o do Superior Tribunal de Justi\u00e7a, que fixou tese vinculante no julgamento do Tema 1.408 dos recursos repetitivos.<\/div><div><br><\/div><div>O colegiado seguiu a posi\u00e7\u00e3o da relatora, ministra Maria Thereza de Assis Moura, para quem a a a\u00e7\u00e3o civil p\u00fablica n\u00e3o \u00e9 via adequada para tutelar o interesse dos professores de que os munic\u00edpios recebam essas verbas.<\/div><div><br><\/div><div>A complementa\u00e7\u00e3o dos recursos \u00e9 interessante para os professores porque uma porcentagem do Fundeb\/Fundef deve ser destinada ao pagamento de docentes.<\/div><div><br><\/div><div><br><\/div><div>Assim, embora a Constitui\u00e7\u00e3o autorize professores a agir em ju\u00edzo, no interesse da categoria profissional, inclusive por meio da a\u00e7\u00e3o civil p\u00fablica na defesa de interesse difuso na educa\u00e7\u00e3o, s\u00f3 s\u00f3 os munic\u00edpios podem faz\u00ea-lo em rela\u00e7\u00e3o a essas verbas.<\/div><div><br><\/div><div>powered by<\/div><div>divee.ai<\/div><div><br><\/div><div>Quais s\u00e3o as principais conclus\u00f5es?<\/div><div>\u27a4<\/div><div><br><\/div><div>Sobre o que \u00e9 este texto?<\/div><div>\u27a4<\/div><div><br><\/div><div>Resume os pontos principais<\/div><div>\u27a4<\/div><div><br><\/div><div>Pergunte-me qualquer coisa sobre este conte\u00fado<\/div><div><br><\/div><div>Verbas do Fundeb e Fundef<\/div><div>A obriga\u00e7\u00e3o de complementa\u00e7\u00e3o do Fundeb e Fundef parte da previs\u00e3o do artigo 60 do Ato das Disposi\u00e7\u00f5es Constitucionais Transit\u00f3ria. Cabe \u00e0 Uni\u00e3o, quando em cada estado, munic\u00edpio ou Distrito Federal o valor por aluno n\u00e3o alcan\u00e7a o m\u00ednimo definido nacionalmente.<\/div><div><br><\/div><div>As a\u00e7\u00f5es em quest\u00e3o t\u00eam sido ajuizadas por sindicatos de professores nos munic\u00edpios que simplesmente n\u00e3o tiveram interesse em acionar a Uni\u00e3o pela complementa\u00e7\u00e3o de valores.<\/div><div><br><\/div><div>Os Tribunais Regionais Federais vinham negando legitimidade a essas entidades, por aplica\u00e7\u00e3o do artigo 18 do C\u00f3digo de Processo Civil, segundo o qual ningu\u00e9m poder\u00e1 pleitear direito alheio em nome pr\u00f3prio.<\/div><div><br><\/div><div>Segundo a ministra Maria Thereza de Assis Moura, essa interpreta\u00e7\u00e3o \u00e9 a mais adequada porque os munic\u00edpios t\u00eam estrutura para interpretar as normas e agir, caso entendam cab\u00edvel. Esse uso da a\u00e7\u00e3o civil p\u00fablica por sindicatos poderia causar um desequil\u00edbrio do sistema.<\/div><div><br><\/div><div>\u201cAs categorias profissionais interessadas restariam incentivadas a fazer prevalecer qualquer interpreta\u00e7\u00e3o que favore\u00e7a a municipalidade. Essa \u00eanfase paroquial levaria a uma concorr\u00eancia entre os entes subnacionais na disputa pela partilha\u201d, justificou.<\/div><div><br><\/div><div>Tese<\/div><div><br><\/div><div>O sindicato n\u00e3o tem leg\u00edtimo interesse para propor a\u00e7\u00e3o civil p\u00fablica buscando a condena\u00e7\u00e3o ao pagamento de diferen\u00e7as de complementa\u00e7\u00e3o do FUNDEF ou do FUNDEB._  <\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>20\/05\/2026<\/em>\n\t\t\t\t<\/p><br \/><p><strong>Fonte : <\/strong><em>Consultor Juridico<\/em><\/p>\n\t\t\t<\/div>\n\n\n\n\t\t\t\t\t\t<\/span>\n\n\t\t\t\t\t<!-- CJT Shortcode Block (5) - noticias-empresariais - END -->\n\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-772febd e-con-full e-flex e-con e-child\" data-id=\"772febd\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8357367 elementor-widget elementor-widget-heading\" data-id=\"8357367\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Impostos do dia<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-497df17 elementor-widget elementor-widget-shortcode\" data-id=\"497df17\" data-element_type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-shortcode\">\n\n<!-- CJT Shortcode Block (3) - imposto-do-dia - START -->\n\n\t\t\t\t\t\t<span id='csmi-d9aa1dae0c3b20cb2c067fbc2cab3b28' class='csmi csmi-bid-3 csmi-imposto-do-dia'>\n\t\t\t\t\t\t\t\ufeff<div id=\"Imposto\">\n\t\n    \n\n    <div>29\/05\/2026 - 6&ordf; Feira<\/div><br \/>\n\n\n\n    <div>- DME \u00e2\u0080\u0093 Decl Op Liq Moeda em Especie;<br \/> \n- Op com Criptoativos;<br \/> \n- DOI \u00e2\u0080\u0093 Decl Op Imobiliarias;<br \/> \n- Decl Inicial e Intermediaria de Espolio;<br \/> \n- DIRPF - Decl Ajuste Anual do Imposto sobre  Renda da Pessoa Fisica;<br \/>\n- DCTFWeb;<br \/>\n- PIS\/Pasep;<br \/>\n- Cofins;<br \/>\n- CSLL;<br \/>\n- IRRF - IRPJ - IRPF;<br \/>\n- Refis - Paes; \n\n<\/div>\n<\/div>\n\n\n\t\t\t\t\t\t<\/span>\n\n\t\t\t\t\t<!-- CJT Shortcode Block (3) - imposto-do-dia - END -->\n\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0362799 e-con-full e-flex e-con e-child\" data-id=\"0362799\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-79d8d66 elementor-widget elementor-widget-heading\" data-id=\"79d8d66\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Calend\u00e1rio Federal<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-88a9c5e elementor-widget elementor-widget-shortcode\" data-id=\"88a9c5e\" data-element_type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-shortcode\">\n\n<!-- CJT Shortcode Block (1) - calendario-federal - START -->\n\n\t\t\t\t\t\t<span id='csmi-59d41e484554754a545aff739a80c620' class='csmi csmi-bid-1 csmi-calendario-federal'>\n\t\t\t\t\t\t\t\ufeff<form name=\"frm\" id=\"frm\" action=\"javascript:void(0)\" method=\"post\" autocomplete=\"off\">\n<div id=\"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\n\t\t\t\t\t\t<\/span>\n\n\t\t\t\t\t<!-- CJT Shortcode Block (1) - calendario-federal - END -->\n\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"aux-parallax-section elementor-element elementor-element-6c52f93 e-con-full contato e-flex e-con e-parent\" data-id=\"6c52f93\" data-element_type=\"container\" id=\"contato\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;container_type&quot;:&quot;flex&quot;}\" data-core-v316-plus=\"true\">\n\t\t<div class=\"elementor-element elementor-element-89c03ad e-con-full e-flex e-con e-child\" data-id=\"89c03ad\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8e7b92d elementor-widget__width-auto elementor-widget elementor-widget-aux_simple_svg\" data-id=\"8e7b92d\" data-element_type=\"widget\" data-widget_type=\"aux_simple_svg.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t    <div class=\"aux-widget-container aux-simple-svg-container\">\n        <div class=\"aux-widget-container-inner\">\n            <div class=\"aux-the-svg\"><img decoding=\"async\" src=\"https:\/\/condalcontabilidade.com.br\/wp-content\/uploads\/2025\/04\/Subtraction-3.svg\" title=\"Subtraction-3\" alt=\"Subtraction-3\" loading=\"lazy\" \/><\/div>\n        <\/div>\n    <\/div>\n    \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-71f0f2e e-con-full e-flex e-con e-child\" data-id=\"71f0f2e\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;content_width&quot;:&quot;full&quot;,&quot;container_type&quot;:&quot;flex&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-1727c3d e-con-full e-flex e-con e-child\" data-id=\"1727c3d\" data-element_type=\"container\" id=\"formcontato\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-94b0ebe aux-appear-watch-animation aux-fade-in-up-1 elementor-widget elementor-widget-aux_modern_heading\" data-id=\"94b0ebe\" data-element_type=\"widget\" data-widget_type=\"aux_modern_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<section class=\"aux-widget-modern-heading\">\n            <div class=\"aux-widget-inner\"><h2 class=\"aux-modern-heading-primary\">Quer mudar de contabilidade?<\/h2><h3 class=\"aux-modern-heading-secondary\"><span class=\"aux-head-before\">Solicite uma proposta<\/span><\/h3><div class=\"aux-modern-heading-divider\"><\/div><div class=\"aux-modern-heading-description\"><p>Nossa equipe est\u00e1 sempre pronta para lhe atender.<\/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-73d837e elementor-button-align-start elementor-widget elementor-widget-form\" data-id=\"73d837e\" data-element_type=\"widget\" data-settings=\"{&quot;step_next_label&quot;:&quot;Next&quot;,&quot;step_previous_label&quot;:&quot;Previous&quot;,&quot;button_width&quot;:&quot;100&quot;,&quot;step_type&quot;:&quot;number_text&quot;,&quot;step_icon_shape&quot;:&quot;circle&quot;}\" data-widget_type=\"form.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<form class=\"elementor-form\" method=\"post\" name=\"contato\">\n\t\t\t<input type=\"hidden\" name=\"post_id\" value=\"87\"\/>\n\t\t\t<input type=\"hidden\" name=\"form_id\" value=\"73d837e\"\/>\n\t\t\t<input type=\"hidden\" name=\"referer_title\" value=\"Condal Contabilidade | Servi\u00e7os cont\u00e1beis em Mirand\u00f3polis - SP\" \/>\n\n\t\t\t\n\t\t\t<div class=\"elementor-form-fields-wrapper elementor-labels-\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-nome elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-nome\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tNome completo\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[nome]\" id=\"form-field-nome\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"Nome completo\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-phone elementor-col-50 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-phone\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tTelefone\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[phone]\" id=\"form-field-phone\" class=\"elementor-field elementor-size-sm  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class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tMensagem\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t<textarea class=\"elementor-field-textual elementor-field  elementor-size-sm\" name=\"form_fields[message]\" id=\"form-field-message\" rows=\"4\" placeholder=\"Mensagem\"><\/textarea>\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-group elementor-column elementor-field-type-submit elementor-col-100 e-form__buttons\">\n\t\t\t\t\t<button type=\"submit\" class=\"elementor-button elementor-size-sm\">\n\t\t\t\t\t\t<span >\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\" elementor-button-icon\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Enviar<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/button>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/form>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1763b5e e-con-full e-flex e-con e-child\" data-id=\"1763b5e\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3c4c94b aux-appear-watch-animation aux-fade-in-right-1 elementor-widget elementor-widget-aux_image\" data-id=\"3c4c94b\" 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-aufae1ea86\">\n    <div class=\"aux-media-hint-frame \">\n        <div class=\"aux-media-image \" >\n        \n            \n\n            \n            <img decoding=\"async\" src=\"https:\/\/condalcontabilidade.com.br\/wp-content\/uploads\/2025\/04\/middle-aged-hispanic-business-people-2-scaled.jpg\" alt=\"middle-aged-hispanic-business-people (2)\" \/>            \n  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data-id=\"5159662\" data-element_type=\"widget\" data-widget_type=\"aux_simple_svg.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t    <div class=\"aux-widget-container aux-simple-svg-container\">\n        <div class=\"aux-widget-container-inner\">\n            <div class=\"aux-the-svg\"><img decoding=\"async\" src=\"https:\/\/condalcontabilidade.com.br\/wp-content\/uploads\/2020\/05\/emergency_call_1-2.svg\" title=\"emergency_call_1\" alt=\"emergency_call_1\" loading=\"lazy\" \/><\/div>\n        <\/div>\n    <\/div>\n    \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dfbb247 elementor-widget__width-auto elementor-widget-tablet__width-auto aux-appear-watch-animation aux-fade-in-right elementor-widget elementor-widget-aux_modern_heading\" data-id=\"dfbb247\" data-element_type=\"widget\" data-widget_type=\"aux_modern_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<section class=\"aux-widget-modern-heading\">\n            <div class=\"aux-widget-inner\"><h2 class=\"aux-modern-heading-primary\">Quer entrar em contato conosco?<\/h2><h3 class=\"aux-modern-heading-secondary\"><span class=\"aux-head-before\">+55 (11) 2594-7366<\/span><\/h3><\/div>\n        <\/section>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-74c0bbf e-con-full e-flex e-con e-child\" data-id=\"74c0bbf\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8cb0464 elementor-widget__width-auto elementor-widget-tablet__width-inherit aux-appear-watch-animation aux-fade-in-right elementor-widget elementor-widget-aux_modern_heading\" data-id=\"8cb0464\" data-element_type=\"widget\" data-widget_type=\"aux_modern_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<section class=\"aux-widget-modern-heading\">\n            <div class=\"aux-widget-inner\"><h2 class=\"aux-modern-heading-primary\">Solicite uma proposta<\/h2><\/div>\n        <\/section>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1c6213c aux-appear-watch-animation aux-fade-in-up elementor-widget elementor-widget-aux_modern_button\" data-id=\"1c6213c\" 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-info aux-modern-button-md aux-modern-button-normal aux-modern-button-default aux-icon-\" href=\"https:\/\/wa.me\/551155832422?text=Ol%C3%A1%2C%20gostaria%20de%20conhecer%20melhor%20os%20servi%C3%A7os%20da%20Condal%20Contabilidade\">\n                <div class=\"aux-overlay\"><\/div>\n                                    <div class=\"aux-icon \">\n                                            <\/div>\n                                <div class=\"aux-text\">\n<span class=\"aux-text-before\">CLIQUE AQUI<\/span>                <\/div>\n            <\/a>\n            \n    <\/div>\n\n    \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6eaf3bf elementor-widget elementor-widget-google_maps\" data-id=\"6eaf3bf\" data-element_type=\"widget\" data-widget_type=\"google_maps.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-custom-embed\">\n\t\t\t<iframe loading=\"lazy\"\n\t\t\t\t\tsrc=\"https:\/\/maps.google.com\/maps?q=Av.%20Sen.%20Casemiro%20da%20Rocha%2C%20n%C2%B0%20609%20%E2%80%93%20Sl%2042%20%E2%80%93%20Mirand%C3%B3polis%20%20S%C3%A3o%20Paulo%20%E2%80%93%20SP%20%E2%80%93%20CEP%3A%20CEP%3A%2004047-001&#038;t=m&#038;z=14&#038;output=embed&#038;iwloc=near\"\n\t\t\t\t\ttitle=\"Av. Sen. Casemiro da Rocha, n\u00b0 609 \u2013 Sl 42 \u2013 Mirand\u00f3polis  S\u00e3o Paulo \u2013 SP \u2013 CEP: CEP: 04047-001\"\n\t\t\t\t\taria-label=\"Av. Sen. Casemiro da Rocha, n\u00b0 609 \u2013 Sl 42 \u2013 Mirand\u00f3polis  S\u00e3o Paulo \u2013 SP \u2013 CEP: CEP: 04047-001\"\n\t\t\t><\/iframe>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Condal Contabilidade Seu pr\u00f3ximo passo para uma gest\u00e3o cont\u00e1bil inteligente come\u00e7a aqui Solu\u00e7\u00f5es cont\u00e1beis do tamanho da sua empresa. Executando um trabalho com excel\u00eancia h\u00e1 50 anos. SAIBA MAIS Nossos servi\u00e7os MEI Micro Empreendedor Individual Oferecemos abertura, consultoria e suporte para MEIs, ajudando na regulariza\u00e7\u00e3o, crescimento e migra\u00e7\u00e3o, com an\u00e1lise tribut\u00e1ria, atualiza\u00e7\u00f5es e registros necess\u00e1rios [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"templates\/page-builder-content.php","meta":{"_joinchat":[],"footnotes":""},"class_list":["post-87","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/condalcontabilidade.com.br\/index.php\/wp-json\/wp\/v2\/pages\/87","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/condalcontabilidade.com.br\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/condalcontabilidade.com.br\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/condalcontabilidade.com.br\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/condalcontabilidade.com.br\/index.php\/wp-json\/wp\/v2\/comments?post=87"}],"version-history":[{"count":456,"href":"https:\/\/condalcontabilidade.com.br\/index.php\/wp-json\/wp\/v2\/pages\/87\/revisions"}],"predecessor-version":[{"id":706,"href":"https:\/\/condalcontabilidade.com.br\/index.php\/wp-json\/wp\/v2\/pages\/87\/revisions\/706"}],"wp:attachment":[{"href":"https:\/\/condalcontabilidade.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=87"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}