{"id":63,"date":"2020-12-12T16:15:43","date_gmt":"2020-12-12T19:15:43","guid":{"rendered":"https:\/\/contaempre.com.br\/index.php\/home\/"},"modified":"2026-02-24T16:53:47","modified_gmt":"2026-02-24T19:53:47","slug":"home","status":"publish","type":"page","link":"https:\/\/contaempre.com.br\/","title":{"rendered":"Home"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"63\" class=\"elementor elementor-63\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2e2bc82 e-flex e-con-boxed e-con e-parent\" data-id=\"2e2bc82\" data-element_type=\"container\" 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-f339fff e-con-full e-flex e-con e-child\" data-id=\"f339fff\" 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-0892073 aux-appear-watch-animation aux-fade-in-up-2 elementor-widget elementor-widget-aux_modern_heading\" data-id=\"0892073\" data-element_type=\"widget\" data-widget_type=\"aux_modern_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<section class=\"aux-widget-modern-heading\">\n            <div class=\"aux-widget-inner\"><h5 class=\"aux-modern-heading-primary\">Vamos formar uma parceria de sucesso!<\/h5><h1 class=\"aux-modern-heading-secondary\"><span class=\"aux-head-before\">Solu\u00e7\u00f5es cont\u00e1beis do tamanho da sua empresa<\/span><\/h1><div class=\"aux-modern-heading-description\"><p align=\"justify\">Prestamos servi\u00e7os referentes \u00e0s \u00e1reas cont\u00e1bil, trabalhista, fiscal e de documenta\u00e7\u00e3o para empresas, desde as pequenas at\u00e9 a ind\u00fastria de grande porte, al\u00e9m de pessoas f\u00edsicas e profissionais aut\u00f4nomos de diversos ramos.<\/p><\/div><\/div>\n        <\/section>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5219d9a e-flex e-con-boxed e-con e-child\" data-id=\"5219d9a\" data-element_type=\"container\" data-settings=\"{&quot;container_type&quot;:&quot;flex&quot;,&quot;content_width&quot;:&quot;boxed&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-df10f18 e-flex e-con-boxed e-con e-child\" data-id=\"df10f18\" data-element_type=\"container\" data-settings=\"{&quot;container_type&quot;:&quot;flex&quot;,&quot;content_width&quot;:&quot;boxed&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-79e92ad elementor-widget__width-auto aux-appear-watch-animation aux-scale-down-1 elementor-widget elementor-widget-aux_modern_button\" data-id=\"79e92ad\" data-element_type=\"widget\" data-widget_type=\"aux_modern_button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t    <div class=\"aux-modern-button-wrapper aux-modern-button-align-left\" >\n                    <a class=\"aux-modern-button aux-black aux-modern-button-md aux-modern-button-normal aux-modern-button-default aux-icon-\" href=\"https:\/\/contaempre.com.br\/?page_id=101\">\n                <div class=\"aux-overlay\"><\/div>\n                                    <div class=\"aux-icon \">\n                                            <\/div>\n                                <div class=\"aux-text\">\n<span class=\"aux-text-before\">Nossa empresa<\/span>                <\/div>\n            <\/a>\n            \n    <\/div>\n\n    \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ce7d8a9 e-flex e-con-boxed e-con e-child\" data-id=\"ce7d8a9\" data-element_type=\"container\" data-settings=\"{&quot;container_type&quot;:&quot;flex&quot;,&quot;content_width&quot;:&quot;boxed&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-31ee627 elementor-widget__width-auto aux-appear-watch-animation aux-scale-down-1 elementor-widget elementor-widget-aux_modern_button\" data-id=\"31ee627\" data-element_type=\"widget\" data-widget_type=\"aux_modern_button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t    <div class=\"aux-modern-button-wrapper aux-modern-button-align-left\" >\n                    <a class=\"aux-modern-button aux-black aux-modern-button-md aux-modern-button-normal aux-modern-button-default aux-icon-\" href=\"https:\/\/contaempre.com.br\/?page_id=651\">\n                <div class=\"aux-overlay\"><\/div>\n                                    <div class=\"aux-icon \">\n                                            <\/div>\n                                <div class=\"aux-text\">\n<span class=\"aux-text-before\">Nossos servi\u00e7os<\/span>                <\/div>\n            <\/a>\n            \n    <\/div>\n\n    \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e9980b6 e-con-full e-flex e-con e-child\" data-id=\"e9980b6\" 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-b0b147d elementor-widget__width-auto aux-appear-watch-animation aux-slide-from-left elementor-widget elementor-widget-aux_image\" data-move-in=\"\" data-move-out=\"moveHorizontal\" data-axis-x=\"10\" data-axis-y=\"200\" data-rotate=\"90\" data-scale=\"1\" data-vp-top=\"0.5\" data-vp-bot=\"0.5\" data-el-top=\"0.2\" data-scroll-animation-off=\"1024\" data-id=\"b0b147d\" 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-au383c64ab\">\n    <div class=\"aux-media-hint-frame \">\n        <div class=\"aux-media-image \" >\n        \n            \n\n            \n            <img decoding=\"async\" src=\"https:\/\/contaempre.com.br\/wp-content\/uploads\/2020\/11\/Group-29.png\" alt=\"demo-attachment-342-Group-29\" \/>            \n                <\/div>\n    <\/div>\n\n<\/section><!-- widget-container -->\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"aux-scroll-anim elementor-element elementor-element-96cbd6a aux-appear-watch-animation aux-scale-down elementor-widget elementor-widget-aux_image\" data-move-in=\"\" data-move-out=\"scale\" data-axis-x=\"200\" data-axis-y=\"200\" data-rotate=\"90\" data-scale=\"0.95\" data-vp-top=\"0.5\" data-vp-bot=\"0.5\" data-el-top=\"0.2\" data-scroll-animation-off=\"1024\" data-id=\"96cbd6a\" 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-au40c5a02b\">\n    <div class=\"aux-media-hint-frame \">\n        <div class=\"aux-media-image \" >\n        \n            \n\n            \n            <img decoding=\"async\" src=\"https:\/\/contaempre.com.br\/wp-content\/uploads\/2022\/01\/6340.png\" alt=\"6340\" \/>            \n                <\/div>\n    <\/div>\n\n<\/section><!-- widget-container -->\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"aux-scroll-anim elementor-element elementor-element-111f57d elementor-widget__width-auto aux-appear-watch-animation aux-scale-down-2 elementor-widget elementor-widget-aux_image\" data-move-in=\"\" data-move-out=\"moveVertical\" data-axis-x=\"200\" data-axis-y=\"-30\" data-rotate=\"90\" data-scale=\"1.1\" data-vp-top=\"0.5\" data-vp-bot=\"0.5\" data-el-top=\"0.2\" data-scroll-animation-off=\"1024\" data-id=\"111f57d\" 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-au64468048\">\n    <div class=\"aux-media-hint-frame \">\n        <div class=\"aux-media-image \" >\n        \n            \n\n            \n            <img decoding=\"async\" src=\"https:\/\/contaempre.com.br\/wp-content\/uploads\/2020\/11\/Group-9280.png\" alt=\"demo-attachment-323-Group-9280\" \/>            \n                <\/div>\n    <\/div>\n\n<\/section><!-- widget-container -->\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"aux-scroll-anim elementor-element elementor-element-b3951dd elementor-widget__width-auto aux-appear-watch-animation aux-mask-from-top elementor-widget elementor-widget-aux_image\" data-move-in=\"\" data-move-out=\"slideTop\" data-axis-x=\"200\" data-axis-y=\"200\" data-rotate=\"90\" data-scale=\"1\" data-vp-top=\"0.2\" data-vp-bot=\"1\" data-el-top=\"0.6\" data-scroll-animation-off=\"1024\" data-id=\"b3951dd\" 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-au3f08ec84\">\n    <div class=\"aux-media-hint-frame \">\n        <div class=\"aux-media-image \" >\n        \n            \n\n            \n            <img decoding=\"async\" src=\"https:\/\/contaempre.com.br\/wp-content\/uploads\/2022\/01\/Group-9279.png\" alt=\"Group-9279\" \/>            \n                <\/div>\n    <\/div>\n\n<\/section><!-- widget-container -->\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"aux-scroll-anim elementor-element elementor-element-9b995de elementor-widget__width-auto aux-appear-watch-animation aux-fade-in-down-1 elementor-widget elementor-widget-aux_image\" data-move-in=\"moveVertical\" data-move-out=\"moveVertical\" data-axis-x=\"200\" data-axis-y=\"30\" data-rotate=\"90\" data-scale=\"1\" data-vp-top=\"0.5\" data-vp-bot=\"0.5\" data-el-top=\"0.2\" data-scroll-animation-off=\"1024\" data-id=\"9b995de\" 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-au6df45c29\">\n    <div class=\"aux-media-hint-frame \">\n        <div class=\"aux-media-image \" >\n        \n            \n\n            \n            <img decoding=\"async\" src=\"https:\/\/contaempre.com.br\/wp-content\/uploads\/2022\/01\/card9-1.png\" alt=\"card9\" \/>            \n                <\/div>\n    <\/div>\n\n<\/section><!-- widget-container -->\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"aux-scroll-anim elementor-element elementor-element-38603f5 elementor-widget__width-auto aux-appear-watch-animation aux-fade-in-left-1 elementor-widget elementor-widget-aux_image\" data-move-in=\"moveHorizontal\" data-move-out=\"moveHorizontal\" data-axis-x=\"15\" data-axis-y=\"15\" data-rotate=\"90\" data-scale=\"1\" data-vp-top=\"0.5\" data-vp-bot=\"0.5\" data-el-top=\"0.2\" data-scroll-animation-off=\"1024\" data-id=\"38603f5\" 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-au4040b416\">\n    <div class=\"aux-media-hint-frame \">\n        <div class=\"aux-media-image \" >\n        \n            \n\n            \n            <img decoding=\"async\" src=\"https:\/\/contaempre.com.br\/wp-content\/uploads\/2022\/01\/Card-1-1.png\" alt=\"Card-1\" \/>            \n                <\/div>\n    <\/div>\n\n<\/section><!-- widget-container -->\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"aux-scroll-anim elementor-element elementor-element-aad035d elementor-widget__width-auto aux-appear-watch-animation aux-fade-in-up-2 elementor-widget elementor-widget-aux_image\" data-move-in=\"moveHorizontal\" data-move-out=\"moveHorizontal\" data-axis-x=\"-30\" data-axis-y=\"200\" data-rotate=\"90\" data-scale=\"1\" data-vp-top=\"0.5\" data-vp-bot=\"0.5\" data-el-top=\"0.2\" data-scroll-animation-off=\"1024\" data-id=\"aad035d\" 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-auee5ed9ef\">\n    <div class=\"aux-media-hint-frame \">\n        <div class=\"aux-media-image \" >\n        \n            \n\n            \n            <img decoding=\"async\" src=\"https:\/\/contaempre.com.br\/wp-content\/uploads\/2022\/01\/Group-7555.png\" alt=\"Group-7555\" \/>            \n                <\/div>\n    <\/div>\n\n<\/section><!-- widget-container -->\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"aux-scroll-anim elementor-element elementor-element-2daa717 elementor-widget__width-auto aux-appear-watch-animation aux-fade-in-up-1 elementor-widget elementor-widget-aux_image\" data-move-in=\"moveHorizontal\" data-move-out=\"moveHorizontal\" data-axis-x=\"-15\" data-axis-y=\"200\" data-rotate=\"90\" data-scale=\"1\" data-vp-top=\"0.5\" data-vp-bot=\"0.5\" data-el-top=\"0.2\" data-scroll-animation-off=\"1024\" data-id=\"2daa717\" 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-au21d7ffaf\">\n    <div class=\"aux-media-hint-frame \">\n        <div class=\"aux-media-image \" >\n        \n            \n\n            \n            <img decoding=\"async\" src=\"https:\/\/contaempre.com.br\/wp-content\/uploads\/2022\/01\/Card5-2.png\" alt=\"Card5\" \/>            \n                <\/div>\n    <\/div>\n\n<\/section><!-- widget-container -->\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-66eb79b e-flex e-con-boxed e-con e-parent\" data-id=\"66eb79b\" data-element_type=\"container\" 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-26978f9 e-con-full e-flex e-con e-child\" data-id=\"26978f9\" 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-f94d6c8 aux-appear-watch-animation aux-fade-in elementor-widget elementor-widget-aux_text\" data-move-in=\"moveVertical\" data-move-out=\"moveVertical\" data-axis-x=\"200\" data-axis-y=\"-10\" data-rotate=\"90\" data-scale=\"1\" data-vp-top=\"0.5\" data-vp-bot=\"0.5\" data-el-top=\"0.2\" data-scroll-animation-off=\"1024\" data-id=\"f94d6c8\" data-element_type=\"widget\" data-widget_type=\"aux_text.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<section class=\"widget-container aux-widget-text aux-parent-aub388820a\">        <div class=\"aux-widget-advanced-text aux-wrap-style-simple aux-ico-pos-top aux-text-center aux-text-resp- aux-text-color-dark aux-text-widget-bg-center aux-text-no-content \" >\n        \n                            <div class=\"aux-text-widget-header \"  >\n                        <div class=\"aux-ico-box aux-ico-large aux-ico-shape-circle aux-ico-clear \">\n                                                            <span class=\"aux-ico auxicon auxicon-calculator-3\" > <\/span>\n                                                    <\/div>\n                <\/div>\n            \n            <div class=\"aux-text-inner aux-text-widget-content\">\n                                <h4 class=\"col-title\">Consultoria cont\u00e1bil<\/h4>\n                            <\/div>\n        <\/div>\n                    <div class=\"aux-text-widget-footer\">\n                <div class=\"aux-border-shape-none \">\n                                <\/div>\n            <\/div>\n        \n<\/section><!-- widget-container -->\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"aux-scroll-anim elementor-element elementor-element-5c3bf6f aux-appear-watch-animation aux-fade-in elementor-widget elementor-widget-aux_text\" data-move-in=\"moveVertical\" data-move-out=\"moveVertical\" data-axis-x=\"200\" data-axis-y=\"-10\" data-rotate=\"90\" data-scale=\"1\" data-vp-top=\"0.5\" data-vp-bot=\"0.5\" data-el-top=\"0.2\" data-scroll-animation-off=\"1024\" data-id=\"5c3bf6f\" data-element_type=\"widget\" data-widget_type=\"aux_text.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<section class=\"widget-container aux-widget-text aux-parent-au4754023d\">        <div class=\"aux-widget-advanced-text aux-wrap-style-simple aux-ico-pos-top aux-text-center aux-text-resp- aux-text-color-dark aux-text-widget-bg-center aux-text-no-content \" >\n        \n                            <div class=\"aux-text-widget-header \"  >\n                        <div class=\"aux-ico-box aux-ico-large aux-ico-shape-circle aux-ico-clear \">\n                                                            <span class=\"aux-ico fas fa-money-check-alt\" > <\/span>\n                                                    <\/div>\n                <\/div>\n            \n            <div class=\"aux-text-inner aux-text-widget-content\">\n                                <h4 class=\"col-title\">Folha de pagamento eSocial<\/h4>\n                            <\/div>\n        <\/div>\n                    <div class=\"aux-text-widget-footer\">\n                <div class=\"aux-border-shape-none \">\n                                <\/div>\n            <\/div>\n        \n<\/section><!-- widget-container -->\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"aux-scroll-anim elementor-element elementor-element-c827a8b aux-appear-watch-animation aux-fade-in elementor-widget elementor-widget-aux_text\" data-move-in=\"moveVertical\" data-move-out=\"moveVertical\" data-axis-x=\"200\" data-axis-y=\"-10\" data-rotate=\"90\" data-scale=\"1\" data-vp-top=\"0.5\" data-vp-bot=\"0.5\" data-el-top=\"0.2\" data-scroll-animation-off=\"1024\" data-id=\"c827a8b\" data-element_type=\"widget\" data-widget_type=\"aux_text.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<section class=\"widget-container aux-widget-text aux-parent-au8f9de345\">        <div class=\"aux-widget-advanced-text aux-wrap-style-simple aux-ico-pos-top aux-text-center aux-text-resp- aux-text-color-dark aux-text-widget-bg-center aux-text-no-content \" >\n        \n                            <div class=\"aux-text-widget-header \"  >\n                        <div class=\"aux-ico-box aux-ico-large aux-ico-shape-circle aux-ico-clear \">\n                                                            <span class=\"aux-ico fas fa-file-invoice-dollar\" > <\/span>\n                                                    <\/div>\n                <\/div>\n            \n            <div class=\"aux-text-inner aux-text-widget-content\">\n                                <h4 class=\"col-title\">Recupera\u00e7\u00e3o de cr\u00e9ditos tribut\u00e1rios<\/h4>\n                            <\/div>\n        <\/div>\n                    <div class=\"aux-text-widget-footer\">\n                <div class=\"aux-border-shape-none \">\n                                <\/div>\n            <\/div>\n        \n<\/section><!-- widget-container -->\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-48b5414 e-con-full e-flex e-con e-child\" data-id=\"48b5414\" 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-ac2da39 aux-appear-watch-animation aux-fade-in elementor-widget elementor-widget-aux_text\" data-move-in=\"moveVertical\" data-move-out=\"moveVertical\" data-axis-x=\"200\" data-axis-y=\"-10\" data-rotate=\"90\" data-scale=\"1\" data-vp-top=\"0.5\" data-vp-bot=\"0.5\" data-el-top=\"0.2\" data-scroll-animation-off=\"1024\" data-id=\"ac2da39\" data-element_type=\"widget\" data-widget_type=\"aux_text.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<section class=\"widget-container aux-widget-text aux-parent-au3a6e8e40\">        <div class=\"aux-widget-advanced-text aux-wrap-style-simple aux-ico-pos-top aux-text-center aux-text-resp- aux-text-color-dark aux-text-widget-bg-center aux-text-no-content \" >\n        \n                            <div class=\"aux-text-widget-header \"  >\n                        <div class=\"aux-ico-box aux-ico-large aux-ico-shape-circle aux-ico-clear \">\n                                                            <span class=\"aux-ico fas fa-handshake\" > <\/span>\n                                                    <\/div>\n                <\/div>\n            \n            <div class=\"aux-text-inner aux-text-widget-content\">\n                                <h4 class=\"col-title\">Consultoria societ\u00e1ria<\/h4>\n                            <\/div>\n        <\/div>\n                    <div class=\"aux-text-widget-footer\">\n                <div class=\"aux-border-shape-none \">\n                                <\/div>\n            <\/div>\n        \n<\/section><!-- widget-container -->\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"aux-scroll-anim elementor-element elementor-element-8f57512 aux-appear-watch-animation aux-fade-in elementor-widget elementor-widget-aux_text\" data-move-in=\"moveVertical\" data-move-out=\"moveVertical\" data-axis-x=\"200\" data-axis-y=\"-10\" data-rotate=\"90\" data-scale=\"1\" data-vp-top=\"0.5\" data-vp-bot=\"0.5\" data-el-top=\"0.2\" data-scroll-animation-off=\"1024\" data-id=\"8f57512\" data-element_type=\"widget\" data-widget_type=\"aux_text.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<section class=\"widget-container aux-widget-text aux-parent-au0535d7a5\">        <div class=\"aux-widget-advanced-text aux-wrap-style-simple aux-ico-pos-top aux-text-center aux-text-resp- aux-text-color-dark aux-text-widget-bg-center aux-text-no-content \" >\n        \n                            <div class=\"aux-text-widget-header \"  >\n                        <div class=\"aux-ico-box aux-ico-large aux-ico-shape-circle aux-ico-clear \">\n                                                            <span class=\"aux-ico fas fa-chalkboard-teacher\" > <\/span>\n                                                    <\/div>\n                <\/div>\n            \n            <div class=\"aux-text-inner aux-text-widget-content\">\n                                <h4 class=\"col-title\">Planejamento tribut\u00e1rio<\/h4>\n                            <\/div>\n        <\/div>\n                    <div class=\"aux-text-widget-footer\">\n                <div class=\"aux-border-shape-none \">\n                                <\/div>\n            <\/div>\n        \n<\/section><!-- widget-container -->\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7334e31 e-con-full e-flex e-con e-child\" data-id=\"7334e31\" 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-54c1ff1 aux-appear-watch-animation aux-fade-in-down-2 elementor-widget elementor-widget-aux_modern_heading\" data-id=\"54c1ff1\" data-element_type=\"widget\" data-widget_type=\"aux_modern_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<section class=\"aux-widget-modern-heading\">\n            <div class=\"aux-widget-inner\"><h5 class=\"aux-modern-heading-primary\">Nossos servi\u00e7os<\/h5><h1 class=\"aux-modern-heading-secondary\"><span class=\"aux-head-before\">Experi\u00eancia completa<\/span><\/h1><div class=\"aux-modern-heading-description\"><p>In a professional context it often happens that private or corporate clients corder a publication to be made and presented .\u00a0<\/p><\/div><\/div>\n        <\/section>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5536aaa elementor-widget__width-auto aux-appear-watch-animation aux-scale-down-2 elementor-widget elementor-widget-aux_modern_button\" data-id=\"5536aaa\" data-element_type=\"widget\" data-widget_type=\"aux_modern_button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t    <div class=\"aux-modern-button-wrapper aux-modern-button-align-left\" >\n                    <a class=\"aux-modern-button aux-black aux-modern-button-md aux-modern-button-normal aux-modern-button-default aux-icon-\" href=\"https:\/\/contaempre.com.br\/?page_id=651\">\n                <div class=\"aux-overlay\"><\/div>\n                                    <div class=\"aux-icon \">\n                                            <\/div>\n                                <div class=\"aux-text\">\n<span class=\"aux-text-before\">Veja todos<\/span>                <\/div>\n            <\/a>\n            \n    <\/div>\n\n    \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-bea5ce8 e-flex e-con-boxed e-con e-parent\" data-id=\"bea5ce8\" data-element_type=\"container\" 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-51fbce3 e-con-full e-flex e-con e-child\" data-id=\"51fbce3\" 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-fcb4eee elementor-widget__width-auto elementor-hidden-phone aux-appear-watch-animation aux-slide-from-left elementor-widget elementor-widget-aux_image\" data-id=\"fcb4eee\" 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-au845cd901\">\n    <div class=\"aux-media-hint-frame \">\n        <div class=\"aux-media-image \" >\n        \n            \n\n            \n            <img decoding=\"async\" src=\"https:\/\/contaempre.com.br\/wp-content\/uploads\/2022\/01\/Group-10048.png\" alt=\"Group-10048\" \/>            \n                <\/div>\n    <\/div>\n\n<\/section><!-- widget-container -->\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"aux-scroll-anim elementor-element elementor-element-16238b1 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=\"16238b1\" 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-aue52ea659\">\n    <div class=\"aux-media-hint-frame \">\n        <div class=\"aux-media-image \" >\n        \n            \n\n            \n            <img decoding=\"async\" src=\"https:\/\/contaempre.com.br\/wp-content\/uploads\/2022\/01\/878.jpg\" \/>            \n                <\/div>\n    <\/div>\n\n<\/section><!-- widget-container -->\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"aux-scroll-anim elementor-element elementor-element-be7d353 elementor-widget__width-auto elementor-widget elementor-widget-aux_image\" data-move-in=\"moveVertical\" data-move-out=\"moveVertical\" data-axis-x=\"200\" data-axis-y=\"-20\" data-rotate=\"90\" data-scale=\"1\" data-vp-top=\"0.5\" data-vp-bot=\"0.5\" data-el-top=\"0.2\" data-scroll-animation-off=\"1024\" data-id=\"be7d353\" 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-au034897a8\">\n    <div class=\"aux-media-hint-frame \">\n        <div class=\"aux-media-image \" >\n        \n            \n\n            \n            <img decoding=\"async\" src=\"https:\/\/contaempre.com.br\/wp-content\/uploads\/2022\/01\/5558.jpg\" \/>            \n                <\/div>\n    <\/div>\n\n<\/section><!-- widget-container -->\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d0de62b e-con-full e-flex e-con e-child\" data-id=\"d0de62b\" 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-739f6cf aux-appear-watch-animation aux-fade-in-up elementor-widget elementor-widget-aux_modern_heading\" data-id=\"739f6cf\" data-element_type=\"widget\" data-widget_type=\"aux_modern_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<section class=\"aux-widget-modern-heading\">\n            <div class=\"aux-widget-inner\"><h5 class=\"aux-modern-heading-primary\">CONHE\u00c7A A<\/h5><h1 class=\"aux-modern-heading-secondary\"><span class=\"aux-head-before\">Nossa empresa<\/span><\/h1><div class=\"aux-modern-heading-description\"><p align=\"justify\">Ap\u00f3s uma d\u00e9cada de experi\u00eancia profissional em uma das empresas refer\u00eancias no software de contabilidade para escrit\u00f3rios e empresas no Brasil, os fundadores da <strong>ContaEmpre Solu\u00e7\u00f5es<\/strong> <strong>Cont\u00e1beis<\/strong>, Mauri Trombetta e Matheus Marcante, perceberam um gap na presta\u00e7\u00e3o de servi\u00e7o cont\u00e1bil tradicional e a presta\u00e7\u00e3o de servi\u00e7o contabil digital exigida principalmente ap\u00f3s o per\u00edodo pand\u00eamico.<\/p><p align=\"justify\">Entendendo a necessidade de atualiza\u00e7\u00e3o no mercado cont\u00e1bil, a ContaEmpre Solu\u00e7\u00f5es Cont\u00e1beis foi criada com o intuito de otimiza\u00e7\u00e3o do tempo e processos burocr\u00e1ticos dos clientes.<\/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-fbefd36 aux-appear-watch-animation aux-fade-in-up elementor-widget elementor-widget-aux_modern_heading\" data-id=\"fbefd36\" data-element_type=\"widget\" data-widget_type=\"aux_modern_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<section class=\"aux-widget-modern-heading\">\n            <div class=\"aux-widget-inner\"><h5 class=\"aux-modern-heading-primary\"><\/h5><div class=\"aux-modern-heading-description\"><p align=\"justify\">Buscamos diariamente satisfazer as necessidades de nossos clientes, entregando a eles informa\u00e7\u00f5es de alta confiabilidade, com agilidade, seguran\u00e7a e \u00e9tica da contabilidade tradicional, sem a necessidade de deslocamento do cliente at\u00e9 o escrit\u00f3rio para tal.<\/p><p>Nossa equipe de trabalho acompanha diariamente atualiza\u00e7\u00f5es nessa nova era da Contabilidade Digital, contamos com assessorias para garantir atendimentos r\u00e1pidos e eficiente, e principalmente redu\u00e7\u00e3o de impostos de forma legal para o seu neg\u00f3cio.<\/p><\/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=\"elementor-element elementor-element-54bd65c e-con-full e-flex e-con e-parent\" data-id=\"54bd65c\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;content_width&quot;:&quot;full&quot;,&quot;shape_divider_top&quot;:&quot;curve&quot;,&quot;shape_divider_bottom&quot;:&quot;curve&quot;,&quot;shape_divider_bottom_negative&quot;:&quot;yes&quot;,&quot;container_type&quot;:&quot;flex&quot;}\" data-core-v316-plus=\"true\">\n\t\t\t\t<div class=\"elementor-shape elementor-shape-top\" data-negative=\"false\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 1000 100\" preserveAspectRatio=\"none\">\n    <path class=\"elementor-shape-fill\" d=\"M1000,4.3V0H0v4.3C0.9,23.1,126.7,99.2,500,100S1000,22.7,1000,4.3z\"\/>\n<\/svg>\t\t<\/div>\n\t\t\t\t<div class=\"elementor-shape elementor-shape-bottom\" data-negative=\"true\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 1000 100\" preserveAspectRatio=\"none\">\n\t<path class=\"elementor-shape-fill\" d=\"M500,97C126.7,96.3,0.8,19.8,0,0v100l1000,0V1C1000,19.4,873.3,97.8,500,97z\"\/>\n<\/svg>\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-dcaf850 e-con-full e-flex e-con e-child\" data-id=\"dcaf850\" 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-acbb602 aux-appear-watch-animation aux-scale-down elementor-widget elementor-widget-aux_modern_heading\" data-id=\"acbb602\" data-element_type=\"widget\" data-widget_type=\"aux_modern_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<section class=\"aux-widget-modern-heading\">\n            <div class=\"aux-widget-inner\"><h5 class=\"aux-modern-heading-primary\">LINKS E CONTE\u00daDO CONT\u00c1BIL<\/h5><h3 class=\"aux-modern-heading-secondary\"><span class=\"aux-head-before\">Para facilitar o eu dia-a-dia<\/span><\/h3><\/div>\n        <\/section>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-56ebe2e e-con-full e-flex e-con e-child\" data-id=\"56ebe2e\" 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-5152fe5 e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"5152fe5\" data-element_type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;,&quot;animation_delay&quot;:100,&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-a136683 elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"a136683\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/sitesa.com.br\/projetos\/modelos\/modelo12\/links\/agendas.html\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Agenda de Obriga\u00e7\u00f5es<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d95e94c elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"d95e94c\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/sitesa.com.br\/projetos\/modelos\/modelo12\/links\/calculos.html\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">C\u00e1lculos em atraso<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-28e29a5 e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"28e29a5\" data-element_type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;,&quot;animation_delay&quot;:300,&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-18ea969 elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"18ea969\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/sitesa.com.br\/projetos\/modelos\/modelo12\/links\/conteudo_fiscal.html\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Ambiente Fiscal<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-71325b0 elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"71325b0\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/sitesa.com.br\/projetos\/modelos\/modelo12\/links\/documentos.html\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Documentos Cont\u00e1beis<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-70d7861 e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"70d7861\" data-element_type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;,&quot;animation_delay&quot;:500,&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-d6a2269 elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"d6a2269\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/sitesa.com.br\/projetos\/modelos\/modelo12\/links\/conteudo_trabalhista.html\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Ambiente Trabalhista<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-edac5b1 elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"edac5b1\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/sitesa.com.br\/projetos\/modelos\/modelo12\/links\/legislacao.html\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Legisla\u00e7\u00e3o por assunto<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-de2b676 e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"de2b676\" data-element_type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;,&quot;animation_delay&quot;:700,&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-d02d19c elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"d02d19c\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/sitesa.com.br\/projetos\/modelos\/modelo12\/links\/bolsas.html\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Bolsas e institui\u00e7\u00f5es financeiras<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f938743 elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"f938743\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/sitesa.com.br\/projetos\/modelos\/modelo12\/links\/gerador.html\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Gerador online (GPS, DARF)<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9c52d32 elementor-widget__width-auto aux-appear-watch-animation aux-scale-down-1 elementor-widget elementor-widget-aux_modern_button\" data-id=\"9c52d32\" 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-center\" >\n                    <a class=\"aux-modern-button aux-black aux-modern-button-md aux-modern-button-normal aux-modern-button-default aux-icon-\" href=\"https:\/\/contaempre.com.br\/?page_id=100\">\n                <div class=\"aux-overlay\"><\/div>\n                                    <div class=\"aux-icon \">\n                                            <\/div>\n                                <div class=\"aux-text\">\n<span class=\"aux-text-before\">Veja todos os links<\/span>                <\/div>\n            <\/a>\n            \n    <\/div>\n\n    \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b541f0d e-flex e-con-boxed e-con e-parent\" data-id=\"b541f0d\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;shape_divider_top&quot;:&quot;curve&quot;,&quot;shape_divider_top_negative&quot;:&quot;yes&quot;,&quot;shape_divider_bottom&quot;:&quot;curve&quot;,&quot;shape_divider_bottom_negative&quot;:&quot;yes&quot;,&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\t\t<div class=\"elementor-shape elementor-shape-top\" data-negative=\"true\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 1000 100\" preserveAspectRatio=\"none\">\n\t<path class=\"elementor-shape-fill\" d=\"M500,97C126.7,96.3,0.8,19.8,0,0v100l1000,0V1C1000,19.4,873.3,97.8,500,97z\"\/>\n<\/svg>\t\t<\/div>\n\t\t\t\t<div class=\"elementor-shape elementor-shape-bottom\" data-negative=\"true\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 1000 100\" preserveAspectRatio=\"none\">\n\t<path class=\"elementor-shape-fill\" d=\"M500,97C126.7,96.3,0.8,19.8,0,0v100l1000,0V1C1000,19.4,873.3,97.8,500,97z\"\/>\n<\/svg>\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6d5c490 e-flex e-con-boxed e-con e-child\" data-id=\"6d5c490\" data-element_type=\"container\" data-settings=\"{&quot;container_type&quot;:&quot;flex&quot;,&quot;content_width&quot;:&quot;boxed&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-eecf6f6 aux-appear-watch-animation aux-scale-down elementor-widget elementor-widget-aux_modern_heading\" data-id=\"eecf6f6\" data-element_type=\"widget\" data-widget_type=\"aux_modern_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<section class=\"aux-widget-modern-heading\">\n            <div class=\"aux-widget-inner\"><h5 class=\"aux-modern-heading-primary\">NOSSOS PLANOS<\/h5><h1 class=\"aux-modern-heading-secondary\"><span class=\"aux-head-before\">Escolha o plano ideal para o seu neg\u00f3cio<\/span><\/h1><\/div>\n        <\/section>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-eb63a6d e-con-full e-flex e-con e-child\" data-id=\"eb63a6d\" 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-cf36101 aux-appear-watch-animation aux-fade-in-left-1 e-con-full e-flex e-con e-child\" data-id=\"cf36101\" 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-53edcee elementor-widget elementor-widget-aux_modern_heading\" data-id=\"53edcee\" data-element_type=\"widget\" data-widget_type=\"aux_modern_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<section class=\"aux-widget-modern-heading\">\n            <div class=\"aux-widget-inner\"><h3 class=\"aux-modern-heading-primary\">B\u00e1sico<\/h3><\/div>\n        <\/section>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-71267dd elementor-widget elementor-widget-aux_icon_list\" data-id=\"71267dd\" data-element_type=\"widget\" data-widget_type=\"aux_icon_list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<section class=\"widget-container aux-widget-icon-list aux-parent-auf185676c\" style=\"\" ><div class=\"widget-inner\"><div class=\"aux-widget-icon-list-inner\"><ul class=\"aux-icon-list-items aux-direction-default\" ><li class=\"aux-icon-list-item aux-list-item-has-icon aux-icon-list-item-726b294 elementor-repeater-item-726b294\" ><span class=\"aux-icon-list-icon auxicon auxicon-checkmark\" ><\/span><span class=\"aux-icon-list-text\" >Limite de faturamento de at\u00e9 R$ 180.000,00 anual<\/span><\/li><li class=\"aux-icon-list-item aux-list-item-has-icon aux-icon-list-item-aeef658 elementor-repeater-item-aeef658\" ><span class=\"aux-icon-list-icon auxicon auxicon-checkmark\" ><\/span><span class=\"aux-icon-list-text\" >Folha de pagamento e eSocial<\/span><\/li><li class=\"aux-icon-list-item aux-list-item-has-icon aux-icon-list-item-b58d32d elementor-repeater-item-b58d32d\" ><span class=\"aux-icon-list-icon auxicon auxicon-checkmark\" ><\/span><span class=\"aux-icon-list-text\" >Fiscal e contabilidade<\/span><\/li><li class=\"aux-icon-list-item aux-list-item-has-icon aux-icon-list-item-06f0431 elementor-repeater-item-06f0431\" ><span class=\"aux-icon-list-icon auxicon auxicon-checkmark\" ><\/span><span class=\"aux-icon-list-text\" >Contabilidade digital<\/span><\/li><li class=\"aux-icon-list-item aux-list-item-has-icon aux-icon-list-item-037654f elementor-repeater-item-037654f\" ><span class=\"aux-icon-list-icon auxicon auxicon-checkmark\" ><\/span><span class=\"aux-icon-list-text\" >Abertura de ME e EPP<\/span><\/li><li class=\"aux-icon-list-item aux-list-item-has-icon aux-icon-list-item-7d1a275 elementor-repeater-item-7d1a275\" ><span class=\"aux-icon-list-icon auxicon auxicon-checkmark\" ><\/span><span class=\"aux-icon-list-text\" >Suporte por Whatsapp, e-mail<\/span><\/li><\/ul><\/div><\/div><\/section><!-- widget-container -->\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6e535f1 elementor-widget elementor-widget-aux_modern_button\" data-id=\"6e535f1\" data-element_type=\"widget\" data-widget_type=\"aux_modern_button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t    <div class=\"aux-modern-button-wrapper aux-modern-button-align-left\" >\n                    <a class=\"aux-modern-button aux-black aux-modern-button-md aux-modern-button-normal aux-modern-button-default aux-icon-right\" href=\"https:\/\/contaempre.com.br\/?page_id=99\">\n                <div class=\"aux-overlay\"><\/div>\n                                    <div class=\"aux-icon \">\n                        <i aria-hidden=\"true\" class=\"auxicon auxicon-triangle-right\"><\/i>                    <\/div>\n                                <div class=\"aux-text\">\n<span class=\"aux-text-before\">Solicitar or\u00e7amento<\/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-1e9ea1c aux-appear-watch-animation aux-scale-down e-con-full e-flex e-con e-child\" data-id=\"1e9ea1c\" 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-9dfc2c2 elementor-widget elementor-widget-aux_modern_heading\" data-id=\"9dfc2c2\" data-element_type=\"widget\" data-widget_type=\"aux_modern_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<section class=\"aux-widget-modern-heading\">\n            <div class=\"aux-widget-inner\"><h3 class=\"aux-modern-heading-primary\">Padr\u00e3o<\/h3><\/div>\n        <\/section>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dbfdcac elementor-widget elementor-widget-aux_icon_list\" data-id=\"dbfdcac\" data-element_type=\"widget\" data-widget_type=\"aux_icon_list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<section class=\"widget-container aux-widget-icon-list aux-parent-au1fcabc07\" style=\"\" ><div class=\"widget-inner\"><div class=\"aux-widget-icon-list-inner\"><ul class=\"aux-icon-list-items aux-direction-default\" ><li class=\"aux-icon-list-item aux-list-item-has-icon aux-icon-list-item-726b294 elementor-repeater-item-726b294\" ><span class=\"aux-icon-list-icon auxicon auxicon-checkmark\" ><\/span><span class=\"aux-icon-list-text\" >Contabilidade completa<\/span><\/li><li class=\"aux-icon-list-item aux-list-item-has-icon aux-icon-list-item-aeef658 elementor-repeater-item-aeef658\" ><span class=\"aux-icon-list-icon auxicon auxicon-checkmark\" ><\/span><span class=\"aux-icon-list-text\" >Consultoria patrimonial e societ\u00e1ria<\/span><\/li><li class=\"aux-icon-list-item aux-list-item-has-icon aux-icon-list-item-b58d32d elementor-repeater-item-b58d32d\" ><span class=\"aux-icon-list-icon auxicon auxicon-checkmark\" ><\/span><span class=\"aux-icon-list-text\" >Revis\u00e3o de tributos fiscais dos \u00faltimos 5 anos<\/span><\/li><li class=\"aux-icon-list-item aux-list-item-has-icon aux-icon-list-item-61775f3 elementor-repeater-item-61775f3\" ><span class=\"aux-icon-list-icon auxicon auxicon-checkmark\" ><\/span><span class=\"aux-icon-list-text\" >Contabilidade digital<\/span><\/li><li class=\"aux-icon-list-item aux-list-item-has-icon aux-icon-list-item-488e986 elementor-repeater-item-488e986\" ><span class=\"aux-icon-list-icon auxicon auxicon-checkmark\" ><\/span><span class=\"aux-icon-list-text\" >Faturamento igual ou superior a R$ 180.000,00 at\u00e9 R$ 360.000,00 anual<\/span><\/li><li class=\"aux-icon-list-item aux-list-item-has-icon aux-icon-list-item-f6747f7 elementor-repeater-item-f6747f7\" ><span class=\"aux-icon-list-icon auxicon auxicon-checkmark\" ><\/span><span class=\"aux-icon-list-text\" >Suporte por Whatsapp, E-mail, Telefone<\/span><\/li><\/ul><\/div><\/div><\/section><!-- widget-container -->\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-db4d3c4 elementor-widget elementor-widget-aux_modern_button\" data-id=\"db4d3c4\" data-element_type=\"widget\" data-widget_type=\"aux_modern_button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t    <div class=\"aux-modern-button-wrapper aux-modern-button-align-left\" >\n                    <a class=\"aux-modern-button aux-black aux-modern-button-md aux-modern-button-normal aux-modern-button-default aux-icon-right\" href=\"https:\/\/contaempre.com.br\/?page_id=99\">\n                <div class=\"aux-overlay\"><\/div>\n                                    <div class=\"aux-icon \">\n                        <i aria-hidden=\"true\" class=\"auxicon auxicon-triangle-right\"><\/i>                    <\/div>\n                                <div class=\"aux-text\">\n<span class=\"aux-text-before\">Solicitar or\u00e7amento<\/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-4b0546d aux-appear-watch-animation aux-fade-in-right-1 e-con-full e-flex e-con e-child\" data-id=\"4b0546d\" 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-70b8a20 elementor-widget elementor-widget-aux_modern_heading\" data-id=\"70b8a20\" data-element_type=\"widget\" data-widget_type=\"aux_modern_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<section class=\"aux-widget-modern-heading\">\n            <div class=\"aux-widget-inner\"><h3 class=\"aux-modern-heading-primary\">Premium<\/h3><\/div>\n        <\/section>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8d46eae elementor-widget elementor-widget-aux_icon_list\" data-id=\"8d46eae\" data-element_type=\"widget\" data-widget_type=\"aux_icon_list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<section class=\"widget-container aux-widget-icon-list aux-parent-auad0747bb\" style=\"\" ><div class=\"widget-inner\"><div class=\"aux-widget-icon-list-inner\"><ul class=\"aux-icon-list-items aux-direction-default\" ><li class=\"aux-icon-list-item aux-list-item-has-icon aux-icon-list-item-726b294 elementor-repeater-item-726b294\" ><span class=\"aux-icon-list-icon auxicon auxicon-checkmark\" ><\/span><span class=\"aux-icon-list-text\" >Contabilidade completa<\/span><\/li><li class=\"aux-icon-list-item aux-list-item-has-icon aux-icon-list-item-aeef658 elementor-repeater-item-aeef658\" ><span class=\"aux-icon-list-icon auxicon auxicon-checkmark\" ><\/span><span class=\"aux-icon-list-text\" >Consultoria patrimonial e societ\u00e1ria<\/span><\/li><li class=\"aux-icon-list-item aux-list-item-has-icon aux-icon-list-item-b58d32d elementor-repeater-item-b58d32d\" ><span class=\"aux-icon-list-icon auxicon auxicon-checkmark\" ><\/span><span class=\"aux-icon-list-text\" >Revis\u00e3o de tributos fiscais dos \u00faltimos 5 anos<\/span><\/li><li class=\"aux-icon-list-item aux-list-item-has-icon aux-icon-list-item-61775f3 elementor-repeater-item-61775f3\" ><span class=\"aux-icon-list-icon auxicon auxicon-checkmark\" ><\/span><span class=\"aux-icon-list-text\" >Contabilidade digital<\/span><\/li><li class=\"aux-icon-list-item aux-list-item-has-icon aux-icon-list-item-b1d3bd4 elementor-repeater-item-b1d3bd4\" ><span class=\"aux-icon-list-icon auxicon auxicon-checkmark\" ><\/span><span class=\"aux-icon-list-text\" >Sem limite de faturamento<\/span><\/li><li class=\"aux-icon-list-item aux-list-item-has-icon aux-icon-list-item-8108038 elementor-repeater-item-8108038\" ><span class=\"aux-icon-list-icon auxicon auxicon-checkmark\" ><\/span><span class=\"aux-icon-list-text\" >Suporte por Whatsapp, E-mail, Telefone<\/span><\/li><li class=\"aux-icon-list-item aux-list-item-has-icon aux-icon-list-item-50fc7df elementor-repeater-item-50fc7df\" ><span class=\"aux-icon-list-icon auxicon auxicon-checkmark\" ><\/span><span class=\"aux-icon-list-text\" >Declara\u00e7\u00e3o do Imposto Renda Pessoa Jur\u00eddica<\/span><\/li><\/ul><\/div><\/div><\/section><!-- widget-container -->\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4e3b116 elementor-widget elementor-widget-aux_modern_button\" data-id=\"4e3b116\" data-element_type=\"widget\" data-widget_type=\"aux_modern_button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t    <div class=\"aux-modern-button-wrapper aux-modern-button-align-left\" >\n                    <a class=\"aux-modern-button aux-black aux-modern-button-md aux-modern-button-normal aux-modern-button-default aux-icon-right\" href=\"https:\/\/contaempre.com.br\/?page_id=99\">\n                <div class=\"aux-overlay\"><\/div>\n                                    <div class=\"aux-icon \">\n                        <i aria-hidden=\"true\" class=\"auxicon auxicon-triangle-right\"><\/i>                    <\/div>\n                                <div class=\"aux-text\">\n<span class=\"aux-text-before\">Solicitar or\u00e7amento<\/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\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7002f16 e-con-full e-flex e-con e-parent\" data-id=\"7002f16\" 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-4eaf0d6 e-con-full e-flex e-con e-child\" data-id=\"4eaf0d6\" 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-9e412a8 aux-appear-watch-animation aux-scale-down elementor-widget elementor-widget-aux_modern_heading\" data-id=\"9e412a8\" data-element_type=\"widget\" data-widget_type=\"aux_modern_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<section class=\"aux-widget-modern-heading\">\n            <div class=\"aux-widget-inner\"><h5 class=\"aux-modern-heading-primary\">CONTE\u00daDO ONLINE<\/h5><\/div>\n        <\/section>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-437b302 e-con-full e-flex e-con e-child\" data-id=\"437b302\" 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-ea9d6e7 e-con-full e-flex e-con e-child\" data-id=\"ea9d6e7\" 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-fec5aab elementor-widget elementor-widget-heading\" data-id=\"fec5aab\" 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-04e2861 elementor-widget elementor-widget-shortcode\" data-id=\"04e2861\" data-element_type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-shortcode\">\n\n<!-- CJT Shortcode Block (5) - calendario-federal - START -->\n<span id='csmi-4a8cf5a4e03dfdb8ea8fa0671335558b' class='csmi csmi-bid-5 csmi-calendario-federal'>\ufeff<form name=\"frm\" id=\"frm\" action=\"javascript:void(0)\" method=\"post\" autocomplete=\"off\">\n<div id=\"vis3\" style=\"display:none; font-size:12px; font-family:verdana; position:relative; overflow:auto; width:80%!important; border-radius:5px; height:550px;\"><p>&nbsp;<\/p>\n<table width=\"750\" border=\"1\" cellpadding=\"0\" cellspacing=\"0\" bordercolor=\"#CCCCCC\">   <tbody>\n    <tr>\n      <td height=\"70\" rowspan=\"2\" width=\"123\"><strong>C\u00f3digo de Receita<\/strong><\/td>\n      <td width=\"105\"><strong>Grupo de Tributo<\/strong><\/td>\n      <td width=\"504\"><strong>Descri\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"247\"><strong>Per\u00edodo de Apura\u00e7\u00e3o<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"35\" width=\"105\"><strong>Documento Arrecada\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"504\"><strong>Categoria da Declara\u00e7\u00e3o \/ Origem Escritura\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"247\"><strong>Fundamenta\u00e7\u00e3o Legal<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">8053<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - T\u00edtulos de renda fixa - Pessoa F\u00edsica<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L9779.htm#art5\">Lei n\u00ba 9.779\/99 Art. 5\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3426<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - T\u00edtulos de renda fixa - Pessoa Jur\u00eddica<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L9779.htm#art5\">Lei n\u00ba 9.779\/99 Art. 5\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">6800<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Fundo de Investimento sujeito \u00e0 tributa\u00e7\u00e3o peri\u00f3dica<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2023-2026\/2023\/Lei\/L14754.htm#art17\">Lei n\u00ba 14.754\/23 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">6813<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Fundo de Investimento em A\u00e7\u00f5es<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2023-2026\/2023\/Lei\/L14754.htm#art17\">Lei n\u00ba 14.754\/23 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5273<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Opera\u00e7\u00f5es de swap<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L8981.htm#art74\">Lei n\u00ba 8.981\/95 Art. 74<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">8468<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Day-Trade - Opera\u00e7\u00f5es em Bolsas<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l9959.htm#art8\">Lei n\u00ba 9.959\/00 Art. 8\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5557<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Ganhos l\u00edquidos em opera\u00e7\u00f5es em bolsas e assemelhados<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L11033.htm#art2\">Lei n\u00ba 11.033\/04 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5706<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Juros remunerat\u00f3rios do capital pr\u00f3prio\u00a0<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L9249.htm#art9..\">Lei n\u00ba 9.249\/95 Art. 9\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"69\" rowspan=\"2\" width=\"123\">5232<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Fundos de Investimento Imobili\u00e1rio (FII) e Fundos de Investimento nas Cadeias Produtivas do Agroneg\u00f3cio (Fiagro) - Resgate ou amortiza\u00e7\u00e3o de cotas ou distribui\u00e7\u00e3o de rendimentos<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L8668.htm#art17\">Lei n\u00ba 8.668\/03 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0924<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Demais rendimentos de capital<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8313cons.htm#art16\">Lei n\u00ba 8.313\/91 Art. 16<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3699<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Aplica\u00e7\u00f5es financeiras em ativos de infraestrutura - Tributa\u00e7\u00e3o Exclusiva<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2007-2010\/2007\/lei\/l11478.htm#art2\">Lei n\u00ba 11.478\/07 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5029<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Ganho de Capital - Integraliza\u00e7\u00e3o de Cotas com Ativos<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2014\/lei\/l13043.htm#art1\">Lei n\u00ba 13.043\/14 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5035<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Fundos de Investimento<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2014\/lei\/l13043.htm#art8\">Lei n\u00ba 13.043\/14 Art. 8\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"69\" rowspan=\"2\" width=\"123\">1605<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Fundo de Investimento em Participa\u00e7\u00f5es (FIP), Fundo de Investimento em \u00cdndice de Mercado (Exchange Traded Fund - ETF), Fundo de Investimento em Direitos Credit\u00f3rios (FIDC) e Fundo Multimercado (FIM)<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2023-2026\/2023\/Lei\/L14754.htm#art24\">Lei n\u00ba 14.754\/23 Art. 24<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5286<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Residentes ou Domiciliados no Exterior - Aplica\u00e7\u00f5es Financeiras<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8383.htm#art29\">Lei n\u00ba 8.8383\/91 Art. 29<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">9453<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Residentes ou Domiciliados no Exterior - Juros remunerat\u00f3rios de capital pr\u00f3prio<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art97.\">Decreto-Lei n\u00ba 5.844\/43 Art. 97<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0916<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Outros Rendimentos - Pr\u00eamios obtidos em concursos e sorteios<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art96\">Decreto-Lei n\u00ba 5.844\/43 Art. 96<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">8673<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Outros Rendimentos - Pr\u00eamios obtidos em bingos<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art96\">Decreto-Lei n\u00ba 5.844\/43 Art. 96<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">9385<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Outros Rendimentos - Multas e vantagens<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L9430.htm#art70\">Lei n\u00ba 9.430\/96 Art. 70<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1150<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Opera\u00e7\u00f5es de Cr\u00e9dito - Pessoa Jur\u00eddica<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L5143.htm#art1\">Lei n\u00ba 5.143\/66 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">7893<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Opera\u00e7\u00f5es de Cr\u00e9dito - Pessoa F\u00edsica<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L5143.htm#art1\">Lei n\u00ba 5.143\/66 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4290<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Opera\u00e7\u00f5es de C\u00e2mbio - Entrada de moeda<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L8894.htm#art6\">Lei n\u00ba 8.894\/94 Art. 6\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5220<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Opera\u00e7\u00f5es de C\u00e2mbio - Sa\u00edda de moeda<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L8894.htm#art6\">Lei n\u00ba 8.894\/94 Art. 6\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">6854<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Aplica\u00e7\u00f5es Financeiras<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/1989_1994\/l8033.htm#art1\">Lei n\u00ba 8.033\/90 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">6895<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Factoring\u00a0<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l9532.htm#art58\">Lei n\u00ba 9.532\/97 Art. 58<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3467<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Seguros<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L5143.htm#art1\">Lei n\u00ba 5.143\/66 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4028<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Ouro, Ativo Financeiro<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/Leis\/L7766.htm#art4\">Lei n\u00ba 7.766\/89 Art. 4\u00ba<\/a><\/td>\n    <\/tr>\n  <\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<\/div><div id=\"vis8\" style=\"display:none; font-size:12px; font-family:verdana; position:relative; overflow:auto; width:80%!important; border-radius:5px; height:550px;\"><p>&nbsp;<\/p>\n<table width=\"750\" border=\"1\" cellpadding=\"0\" cellspacing=\"0\" bordercolor=\"#CCCCCC\">   <colgroup>\n  <col width=\"123\">\n  <col width=\"105\">\n  <col width=\"504\">\n  <col width=\"247\">\n  <\/colgroup>\n  <tbody>\n    <tr>\n      <td height=\"70\" rowspan=\"2\" width=\"123\"><strong>C\u00f3digo de Receita<\/strong><\/td>\n      <td width=\"105\"><strong>Grupo de Tributo<\/strong><\/td>\n      <td width=\"504\"><strong>Descri\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"247\"><strong>Per\u00edodo de Apura\u00e7\u00e3o<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"35\" width=\"105\"><strong>Documento Arrecada\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"504\"><strong>Categoria da Declara\u00e7\u00e3o \/ Origem Escritura\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"247\"><strong>Fundamenta\u00e7\u00e3o Legal<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1661<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Servidor Civil Ativo<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art4..\">Lei n\u00ba 10.887\/04 Art. 4\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1700<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Servidor Civil Inativo<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art4..\">Lei n\u00ba 10.887\/04 Art. 4\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1717<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Pensionista Civil<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art4..\">Lei n\u00ba 10.887\/04 Art. 4\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1769<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Patronal - Servidor Civil Ativo - Opera\u00e7\u00e3o Intra-Or\u00e7ament\u00e1ria<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art8\">Lei n\u00ba 10.887\/04 Art. 8\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1814<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Patronal - Servidor no Exterior - Opera\u00e7\u00e3o Intra-Or\u00e7ament\u00e1ria<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art8\">Lei n\u00ba 10.887\/04 Art. 8\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1723<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Servidor Civil Ativo - Precat\u00f3rio Judicial e Requisi\u00e7\u00e3o de Pequeno Valor<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art4..\">Lei n\u00ba 10.887\/04 Art. 4\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1730<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Servidor Civil Inativo - Precat\u00f3rio Judicial e Requisi\u00e7\u00e3o de Pequeno Valor<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art5\">Lei n\u00ba 10.887\/04 Art. 5\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1752<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Pensionista - Precat\u00f3rio Judicial e Requisi\u00e7\u00e3o de Pequeno Valor<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art5\">Lei n\u00ba 10.887\/04 Art. 5\u00ba<\/a><\/td>\n    <\/tr>\n  <\/tbody>\n<\/table>\n<\/div><div id=\"vis10\" style=\"display:none; font-size:12px; font-family:verdana; position:relative; overflow:auto; width:80%!important; border-radius:5px; height:550px;\"><p>&nbsp;<\/p>\n<table width=\"750\" border=\"1\" cellpadding=\"0\" cellspacing=\"0\" bordercolor=\"#CCCCCC\">   <tbody>\n    <tr>\n      <td height=\"70\" rowspan=\"2\" width=\"123\"><strong>C\u00f3digo de Receita<\/strong><\/td>\n      <td width=\"105\"><strong>Grupo de Tributo<\/strong><\/td>\n      <td width=\"504\"><strong>Descri\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"247\"><strong>Per\u00edodo de Apura\u00e7\u00e3o<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"35\" width=\"105\"><strong>Documento Arrecada\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"504\"><strong>Categoria da Declara\u00e7\u00e3o \/ Origem Escritura\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"247\"><strong>Fundamenta\u00e7\u00e3o Legal<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5299<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Juros de empr\u00e9stimos externos (Institui\u00e7\u00e3o autorizada a operar no mercado de c\u00e2mbio pelo Banco Central do Brasil)<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art97.\">Decreto-Lei n\u00ba 5.844\/43 Art. 97<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"69\" rowspan=\"2\" width=\"123\">0610<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos Presta\u00e7\u00e3o Servi\u00e7os Transporte Rodovi\u00e1rio Internacional de Carga, Pagos Por PJ Domiciliada no Pa\u00eds, Auferidos por Transportador Aut\u00f4nomo PF Residente no Paraguai\u00a0<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ eSocial<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2007-2010\/2008\/lei\/l11773.htm#art1\">Lei n\u00ba 11.773\/08 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1020<\/td>\n      <td width=\"105\">IPI<\/td>\n      <td width=\"504\">Cigarros Contendo Tabaco (Cigarros do c\u00f3digo 2402.20.00 da Tipi)<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L4502.htm#art1\">Lei n\u00ba 4.502\/64 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n  <\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<table width=\"750\" border=\"1\" cellpadding=\"0\" cellspacing=\"0\" bordercolor=\"#CCCCCC\">   <colgroup>\n  <col width=\"178\">\n  <col width=\"587\">\n  <col width=\"209\">\n  <col width=\"308\">\n  <\/colgroup>\n  <tbody>\n    <tr>\n      <td height=\"41\" width=\"178\"><strong>Interessado<\/strong><\/td>\n      <td width=\"587\"><strong>Declara\u00e7\u00f5es, Demonstrativos e Documentos<\/strong><\/td>\n      <td width=\"209\"><strong>Per\u00edodo de Refer\u00eancia<\/strong><\/td>\n      <td width=\"308\"><strong>Base Normativa<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"41\">PJ<\/td>\n      <td width=\"587\">SisObraPrefWeb \u2013 Envio, pelo Munic\u00edpio, da rela\u00e7\u00e3o de todos os alvar\u00e1s para constru\u00e7\u00e3o civil e documentos de habite-se concedidos.<\/td>\n      <td>Agosto\/2026<\/td>\n      <td><a href=\"https:\/\/normasinternet2.receita.fazenda.gov.br\/#\/consulta\/externa\/114290\/visao\/multivigente\">Instru\u00e7\u00e3o Normativa RFB n\u00ba 1.998\/2020<\/a><\/td>\n    <\/tr>\n  <\/tbody>\n<\/table>\n<\/div><div id=\"vis15\" style=\"display:none; font-size:12px; font-family:verdana; position:relative; overflow:auto; width:80%!important; border-radius:5px; height:550px;\"><p>&nbsp;<\/p>\n<table width=\"750\" border=\"1\" cellpadding=\"0\" cellspacing=\"0\" bordercolor=\"#CCCCCC\">\n  <colgroup>\n  <col width=\"178\">\n  <col width=\"587\">\n  <col width=\"209\">\n  <col width=\"308\">\n  <\/colgroup>\n  <tbody>\n    <tr>\n      <td height=\"41\" width=\"178\"><strong>Interessado<\/strong><\/td>\n      <td width=\"587\"><strong>Declara\u00e7\u00f5es, Demonstrativos e Documentos<\/strong><\/td>\n      <td width=\"209\"><strong>Per\u00edodo de Refer\u00eancia<\/strong><\/td>\n      <td width=\"308\"><strong>Base Normativa<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"41\">PJ<\/td>\n      <td width=\"587\">EFD-Contribui\u00e7\u00f5es \u2013 Escritura\u00e7\u00e3o Fiscal Digital das Contribui\u00e7\u00f5es incidentes sobre a Receita<\/td>\n      <td>Julho\/2026<\/td>\n      <td><a href=\"https:\/\/normasinternet2.receita.fazenda.gov.br\/#\/consulta\/externa\/37466\/visao\/multivigente\">Instru\u00e7\u00e3o Normativa RFB n\u00ba 1.252\/2012<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"41\">PJ\/PF<\/td>\n      <td width=\"587\">EFD-Reinf \u2013 Escritura\u00e7\u00e3o Fiscal Digital de Reten\u00e7\u00f5es e Outras informa\u00e7\u00f5es Fiscais<\/td>\n      <td>Agosto\/2026<\/td>\n      <td><a href=\"https:\/\/normasinternet2.receita.fazenda.gov.br\/#\/consulta\/externa\/119859\">Instru\u00e7\u00e3o Normativa RFB n\u00ba 2.043\/2021<\/a><\/td>\n    <\/tr>\n  <\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<table width=\"750\" border=\"1\" cellpadding=\"0\" cellspacing=\"0\" bordercolor=\"#CCCCCC\">   <tbody>\n    <tr>\n      <td height=\"70\" rowspan=\"2\" width=\"123\"><strong>C\u00f3digo de Receita<\/strong><\/td>\n      <td width=\"105\"><strong>Grupo de Tributo<\/strong><\/td>\n      <td width=\"504\"><strong>Descri\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"247\"><strong>Per\u00edodo de Apura\u00e7\u00e3o<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"35\" width=\"105\"><strong>Documento Arrecada\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"504\"><strong>Categoria da Declara\u00e7\u00e3o \/ Origem Escritura\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"247\"><strong>Fundamenta\u00e7\u00e3o Legal<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">8053<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - T\u00edtulos de renda fixa - Pessoa F\u00edsica<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L9779.htm#art5\">Lei n\u00ba 9.779\/99 Art. 5\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3426<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - T\u00edtulos de renda fixa - Pessoa Jur\u00eddica<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L9779.htm#art5\">Lei n\u00ba 9.779\/99 Art. 5\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">6800<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Fundo de Investimento sujeito \u00e0 tributa\u00e7\u00e3o peri\u00f3dica<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2023-2026\/2023\/Lei\/L14754.htm#art17\">Lei n\u00ba 14.754\/23 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">6813<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Fundo de Investimento em A\u00e7\u00f5es<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2023-2026\/2023\/Lei\/L14754.htm#art17\">Lei n\u00ba 14.754\/23 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5273<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Opera\u00e7\u00f5es de swap<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L8981.htm#art74\">Lei n\u00ba 8.981\/95 Art. 74<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">8468<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Day-Trade - Opera\u00e7\u00f5es em Bolsas<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l9959.htm#art8\">Lei n\u00ba 9.959\/00 Art. 8\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5557<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Ganhos l\u00edquidos em opera\u00e7\u00f5es em bolsas e assemelhados<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L11033.htm#art2\">Lei n\u00ba 11.033\/04 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5706<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Juros remunerat\u00f3rios do capital pr\u00f3prio\u00a0<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L9249.htm#art9..\">Lei n\u00ba 9.249\/95 Art. 9\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"69\" rowspan=\"2\" width=\"123\">5232<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Fundos de Investimento Imobili\u00e1rio (FII) e Fundos de Investimento nas Cadeias Produtivas do Agroneg\u00f3cio (Fiagro) - Resgate ou amortiza\u00e7\u00e3o de cotas ou distribui\u00e7\u00e3o de rendimentos<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L8668.htm#art17\">Lei n\u00ba 8.668\/03 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0924<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Demais rendimentos de capital<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8313cons.htm#art16\">Lei n\u00ba 8.313\/91 Art. 16<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3699<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Aplica\u00e7\u00f5es financeiras em ativos de infraestrutura - Tributa\u00e7\u00e3o Exclusiva<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2007-2010\/2007\/lei\/l11478.htm#art2\">Lei n\u00ba 11.478\/07 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5029<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Ganho de Capital - Integraliza\u00e7\u00e3o de Cotas com Ativos<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2014\/lei\/l13043.htm#art1\">Lei n\u00ba 13.043\/14 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5035<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Fundos de Investimento<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2014\/lei\/l13043.htm#art8\">Lei n\u00ba 13.043\/14 Art. 8\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"69\" rowspan=\"2\" width=\"123\">1605<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Fundo de Investimento em Participa\u00e7\u00f5es (FIP), Fundo de Investimento em \u00cdndice de Mercado (Exchange Traded Fund - ETF), Fundo de Investimento em Direitos Credit\u00f3rios (FIDC) e Fundo Multimercado (FIM)<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2023-2026\/2023\/Lei\/L14754.htm#art24\">Lei n\u00ba 14.754\/23 Art. 24<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5286<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Residentes ou Domiciliados no Exterior - Aplica\u00e7\u00f5es Financeiras<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8383.htm#art29\">Lei n\u00ba 8.383\/91 Art. 29<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">9453<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Residentes ou Domiciliados no Exterior - Juros remunerat\u00f3rios de capital pr\u00f3prio<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art97.\">Decreto-Lei n\u00ba 5.844\/43 Art. 97<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0916<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Outros Rendimentos - Pr\u00eamios obtidos em concursos e sorteios<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art96\">Decreto-Lei n\u00ba 5.844\/43 Art. 96<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">8673<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Outros Rendimentos - Pr\u00eamios obtidos em bingos<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art96\">Decreto-Lei n\u00ba 5.844\/43 Art. 96<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">9385<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Outros Rendimentos - Multas e vantagens<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L9430.htm#art70\">Lei n\u00ba 9.430\/96 Art. 70<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1150<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Opera\u00e7\u00f5es de Cr\u00e9dito - Pessoa Jur\u00eddica<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L5143.htm#art1\">Lei n\u00ba 5.143\/66 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">7893<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Opera\u00e7\u00f5es de Cr\u00e9dito - Pessoa F\u00edsica<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L5143.htm#art1\">Lei n\u00ba 5.143\/66 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4290<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Opera\u00e7\u00f5es de C\u00e2mbio - Entrada de moeda<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L8894.htm#art6\">Lei n\u00ba 8.894\/94 Art. 6\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5220<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Opera\u00e7\u00f5es de C\u00e2mbio - Sa\u00edda de moeda<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L8894.htm#art6\">Lei n\u00ba 8.894\/94 Art. 6\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">6854<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Aplica\u00e7\u00f5es Financeiras<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/1989_1994\/l8033.htm#art1\">Lei n\u00ba 8.033\/90 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">6895<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Factoring\u00a0<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l9532.htm#art58\">Lei n\u00ba 9.532\/97 Art. 58<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3467<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Seguros<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L5143.htm#art1\">Lei n\u00ba 5.143\/66 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4028<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Ouro, Ativo Financeiro<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/Leis\/L7766.htm#art4\">Lei n\u00ba 7.766\/89 Art. 4\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1150<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Opera\u00e7\u00f5es de Cr\u00e9dito - Pessoa Jur\u00eddica<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L5143.htm#art1\">Lei n\u00ba 5.143\/66 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">7893<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Opera\u00e7\u00f5es de Cr\u00e9dito - Pessoa F\u00edsica<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L5143.htm#art1\">Lei n\u00ba 5.143\/66 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3770<\/td>\n      <td width=\"105\">PIS\/Pasep<\/td>\n      <td width=\"504\">Reten\u00e7\u00e3o - Aquisi\u00e7\u00e3o de autope\u00e7as<\/td>\n      <td width=\"247\">2\u00aa quinzena m\u00eas anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2002\/l10485.htm#art3\">Lei n\u00ba 10.485\/02 Art.3\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3746<\/td>\n      <td width=\"105\">Cofins<\/td>\n      <td width=\"504\">Reten\u00e7\u00e3o - Aquisi\u00e7\u00e3o de autope\u00e7as<\/td>\n      <td width=\"247\">2\u00aa quinzena m\u00eas anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2002\/l10485.htm#art3\">Lei n\u00ba 10.485\/02 Art.3\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"69\" rowspan=\"2\" width=\"123\">8741<\/td>\n      <td width=\"105\">Cide - Remessas ao Exterior<\/td>\n      <td width=\"504\">Contribui\u00e7\u00e3o de Interven\u00e7\u00e3o no Dom\u00ednio Econ\u00f4mico incidente sobre a remessa de import\u00e2ncias ao exterior<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L10168.htm#art2\">Lei n\u00ba 10.168\/00 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"69\" rowspan=\"2\" width=\"123\">9331<\/td>\n      <td width=\"105\">Cide - Combust\u00edveis<\/td>\n      <td width=\"504\">Contribui\u00e7\u00e3o de Interven\u00e7\u00e3o no Dom\u00ednio Econ\u00f4mico incidente sobre a comercializa\u00e7\u00e3o de petr\u00f3leo e seus derivados, g\u00e1s natural, exceto sob a forma liquefeita, e seus derivados, e \u00e1lcool et\u00edlico combust\u00edvel.<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/leis_2001\/l10336.htm\">Lei n\u00ba 10.336\/01 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1661<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Servidor Civil Ativo<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art4..\">Lei n\u00ba 10.887\/04 Art. 4\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1700<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Servidor Civil Inativo<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art4..\">Lei n\u00ba 10.887\/04 Art. 4\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1717<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Pensionista Civil<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art4..\">Lei n\u00ba 10.887\/04 Art. 4\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1769<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Patronal - Servidor Civil Ativo - Opera\u00e7\u00e3o Intra-Or\u00e7ament\u00e1ria<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art8\">Lei n\u00ba 10.887\/04 Art. 8\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1814<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Patronal - Servidor no Exterior - Opera\u00e7\u00e3o Intra-Or\u00e7ament\u00e1ria<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art8\">Lei n\u00ba 10.887\/04 Art. 8\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1723<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Servidor Civil Ativo - Precat\u00f3rio Judicial e Requisi\u00e7\u00e3o de Pequeno Valor<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art4..\">Lei n\u00ba 10.887\/04 Art. 4\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1730<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Servidor Civil Inativo - Precat\u00f3rio Judicial e Requisi\u00e7\u00e3o de Pequeno Valor<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art5\">Lei n\u00ba 10.887\/04 Art. 5\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"53\" rowspan=\"2\" width=\"123\">1752<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Pensionista - Precat\u00f3rio Judicial e Requisi\u00e7\u00e3o de Pequeno Valor<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art5\">Lei n\u00ba 10.887\/04 Art. 5\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"53\" rowspan=\"2\" width=\"123\">1007<\/td>\n      <td width=\"105\">Contribui\u00e7\u00e3o Previdenci\u00e1ria<\/td>\n      <td width=\"504\">Contribuinte Individual - recolhimento mensal NIT\/PIS\/Pasep<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"105\">GPS<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8212cons.htm#art21.\">Lei n\u00ba 8.212\/91 Art. 21<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"53\" rowspan=\"2\" width=\"123\">1120<\/td>\n      <td width=\"105\">Contribui\u00e7\u00e3o Previdenci\u00e1ria<\/td>\n      <td width=\"504\">Contribuinte Individual - recolhimento mensal - com dedu\u00e7\u00e3o de 45% (Lei n\u00ba 9.876\/99) - NIT\/PIS\/Pasep<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"105\">GPS<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8212cons.htm#art21.\">Lei n\u00ba 8.212\/91 Art. 21<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"53\" rowspan=\"2\" width=\"123\">1163<\/td>\n      <td width=\"105\">Contribui\u00e7\u00e3o Previdenci\u00e1ria<\/td>\n      <td width=\"504\">Contribuinte Individual - Op\u00e7\u00e3o: aposentadoria apenas por idade - recolhimento Mensal - NIT\/PIS\/Pasep<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"105\">GPS<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8212cons.htm#art21.\">Lei n\u00ba 8.212\/91 Art. 21<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"53\" rowspan=\"2\" width=\"123\">1406<\/td>\n      <td width=\"105\">Contribui\u00e7\u00e3o Previdenci\u00e1ria<\/td>\n      <td width=\"504\">Segurado Facultativo - recolhimento mensal - NIT\/PIS\/Pasep<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"105\">GPS<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8212cons.htm#art21.\">Lei n\u00ba 8.212\/91 Art. 21<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"53\" rowspan=\"2\" width=\"123\">1473<\/td>\n      <td width=\"105\">Contribui\u00e7\u00e3o Previdenci\u00e1ria<\/td>\n      <td width=\"504\">Facultativo - Op\u00e7\u00e3o: aposentadoria apenas por idade - recolhimento mensal - NIT\/PIS\/Pasep<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"105\">GPS<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8212cons.htm#art21.\">Lei n\u00ba 8.212\/91 Art. 21<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"53\" rowspan=\"2\" width=\"123\">1503<\/td>\n      <td width=\"105\">Contribui\u00e7\u00e3o Previdenci\u00e1ria<\/td>\n      <td width=\"504\">Segurado Especial - recolhimento mensal - NIT\/PIS\/Pasep<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"105\">GPS<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8212cons.htm#art21.\">Lei n\u00ba 8.212\/91 Art. 21<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"53\" rowspan=\"2\" width=\"123\">1830<\/td>\n      <td width=\"105\">Contribui\u00e7\u00e3o Previdenci\u00e1ria<\/td>\n      <td width=\"504\">Facultativo Baixa Renda - recolhimento mensal - Complemento para Plano Simplificado da Previd\u00eancia Social - PSPS - Lei n\u00ba 12.470\/2011<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"105\">GPS<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8212cons.htm#art21.\">Lei n\u00ba 8.212\/91 Art. 21<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"53\" rowspan=\"2\" width=\"123\">1910<\/td>\n      <td width=\"105\">Contribui\u00e7\u00e3o Previdenci\u00e1ria<\/td>\n      <td width=\"504\">MEI - Complementa\u00e7\u00e3o Mensal<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"105\">GPS<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8212cons.htm#art21.\">Lei n\u00ba 8.212\/91 Art. 21<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1929<\/td>\n      <td width=\"105\">Contribui\u00e7\u00e3o Previdenci\u00e1ria<\/td>\n      <td width=\"504\">Facultativo Baixa Renda - recolhimento mensal - NIT\/PIS\/Pasep<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">GPS<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8212cons.htm#art21.\">Lei n\u00ba 8.212\/91 Art. 21<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"53\" rowspan=\"2\" width=\"123\">1945<\/td>\n      <td width=\"105\">Contribui\u00e7\u00e3o Previdenci\u00e1ria<\/td>\n      <td width=\"504\">Facultativo Baixa Renda - recolhimento mensal - Complemento<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"105\">GPS<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8212cons.htm#art21.\">Lei n\u00ba 8.212\/91 Art. 21<\/a><\/td>\n    <\/tr>\n  <\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<\/div><div id=\"vis18\" style=\"display:none; font-size:12px; font-family:verdana; position:relative; overflow:auto; width:80%!important; border-radius:5px; height:550px;\"><p>&nbsp;<\/p>\n<table width=\"750\" border=\"1\" cellpadding=\"0\" cellspacing=\"0\" bordercolor=\"#CCCCCC\"> \n  <tbody>\n    <tr>\n      <td height=\"70\" rowspan=\"2\" width=\"123\"><strong>C\u00f3digo de Receita<\/strong><\/td>\n      <td width=\"105\"><strong>Grupo de Tributo<\/strong><\/td>\n      <td width=\"504\"><strong>Descri\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"247\"><strong>Per\u00edodo de Apura\u00e7\u00e3o<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"35\" width=\"105\"><strong>Documento Arrecada\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"504\"><strong>Categoria da Declara\u00e7\u00e3o \/ Origem Escritura\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"247\"><strong>Fundamenta\u00e7\u00e3o Legal<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"50\" rowspan=\"2\" width=\"123\">--<\/td>\n      <td width=\"105\">Simples Dom\u00e9stico<\/td>\n      <td width=\"504\">Regime unificado de pagamento de tributos, de contribui\u00e7\u00f5es e dos demais encargos do empregador dom\u00e9stico<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"17\">DAE<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ eSocial<\/td>\n      <td>\u00a0<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4574<\/td>\n      <td width=\"105\">PIS\/Pasep<\/td>\n      <td width=\"504\">Entidades financeiras e equiparadas\u00a0<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/Lcp07.htm\">Lei Complementar n\u00ba 7\/70 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3208<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Alugu\u00e9is e royalties pagos a pessoa f\u00edsica<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L7713.htm#art7\">Lei n\u00ba 7.713\/88 Art. 7\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3277<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Rendimentos de partes benefici\u00e1rias ou de fundador<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art96\">Decreto-Lei n\u00ba 5.844\/43 Art. 96<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3223<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Resgate Previd\u00eancia Complementar\/Modalidade Contribui\u00e7\u00e3o Definida\/Vari\u00e1vel - N\u00e3o Optante Tributa\u00e7\u00e3o Exclusiva<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L7713.htm#art31\">Lei n\u00ba 7.713\/88 Art. 31<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3556<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Resgate Previd\u00eancia Complementar\/Modalidade Benef\u00edcio Definido - N\u00e3o Optante Tributa\u00e7\u00e3o Exclusiva<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L4506.htm#art16\">Lei n\u00ba 4.506\/64 Art. 16<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3579<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Resgate Previd\u00eancia Complementar - Optante Tributa\u00e7\u00e3o Exclusiva<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2004-2006\/2004\/lei\/l11053.htm#art1\">Lei n\u00ba 11.053\/04 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3540<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Benef\u00edcio Previd\u00eancia Complementar - N\u00e3o Optante Tributa\u00e7\u00e3o Exclusiva<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L4506.htm#art16\">Lei n\u00ba 4.506\/64 Art. 16<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5565<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Benef\u00edcio Previd\u00eancia Complementar - Optante Tributa\u00e7\u00e3o Exclusiva<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2004-2006\/2004\/lei\/l11053.htm#art1\">Lei n\u00ba 11.053\/04 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0561<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos do Trabalho - Trabalho assalariado (exceto Trabalhador Dom\u00e9stico)<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ eSocial<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L7713.htm#art7\">Lei n\u00ba 7.713\/88 Art. 7\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0588<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos do Trabalho - Trabalho sem v\u00ednculo empregat\u00edcio<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ eSocial<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L7713.htm#art7\">Lei n\u00ba 7.713\/88 Art. 7\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3533<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos do Trabalho - Aposentadoria Regime Geral ou do Servidor P\u00fablico<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ eSocial<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L4506.htm#art16\">Lei n\u00ba 4.506\/64 Art. 16<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3562<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos do Trabalho - Participa\u00e7\u00e3o nos Lucros ou Resultados - PLR<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ eSocial<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l10101.htm#art3\">Lei n\u00ba 10.101\/00 Art. 3\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5936<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos do Trabalho - Rendimentos decorrentes de decis\u00e3o da Justi\u00e7a do Trabalho, exceto o disposto no art. 12-A da Lei n\u00ba 7.713, de 1988<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8541.htm#art46\">Lei n\u00ba 8.8541\/92 Art 46<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1889<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos do Trabalho - Rendimentos Acumulados\u00a0<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ eSocial<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L7713.htm#art12a...\">Lei n\u00ba 7.713\/88 Art. 12-A<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1708<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Outros Rendimentos - Remunera\u00e7\u00e3o de servi\u00e7os prestados por pessoa jur\u00eddica<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/Decreto-Lei\/1965-1988\/Del2462.htm#art3\">Decreto-Lei n\u00ba 2.462\/88 Art. 3\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5944<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Outros Rendimentos - Pagamentos de PJ a PJ por servi\u00e7os de factoring<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/Decreto-Lei\/1965-1988\/Del2030.htm#art2\">Decreto-Lei n\u00ba 2.030\/83 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3280<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Outros Rendimentos - Pagamento PJ a cooperativa de trabalho<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L8541.htm#art45\">Lei n\u00ba 8.541\/92 Art. 45<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5204<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Outros Rendimentos - Juros e indeniza\u00e7\u00f5es de lucros cessantes<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L8981.htm#art60\">Lei n\u00ba 8.981\/95 Art. 60<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">6891<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Outros Rendimentos - Vida Gerador de Benef\u00edcio Livre (VGBL)<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L7713.htm#art7\">Lei n\u00ba 7.713\/88 Art. 7\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">6904<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Outros Rendimentos - Indeniza\u00e7\u00e3o por danos morais<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L7713.htm#art7\">Lei n\u00ba 7.713\/88 Art. 7\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5928<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Outros Rendimentos - Rendimentos decorrentes de decis\u00e3o da Justi\u00e7a Federal, exceto o disposto no art. 12-A da Lei n\u00ba 7.713, de 1988<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/L10.833.htm#art27\">Lei n\u00ba 10.833\/03 Art. 27<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1895<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Outros Rendimentos - Rendimentos decorrentes de decis\u00e3o da Justi\u00e7a dos Estados\/Distrito Federal, exceto o disposto no art. 12-A da Lei n\u00ba 7.713, de 1988<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L7713.htm#art12b.\">Lei n\u00ba 7.713\/88 Art. 12\u00ba-B<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">8045<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Outros Rendimentos - Demais rendimentos<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l7450.htm#art53\">Lei n\u00ba 7.450\/85 Art. 53<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1841<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Lucros ou Dividendos - residentes no pa\u00eds<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l9249.htm#art.10\">Lei n\u00ba 9.249\/95 Art. 10 \u00a7 4\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5952<\/td>\n      <td width=\"105\">CSRF<\/td>\n      <td width=\"504\">Reten\u00e7\u00e3o de contribui\u00e7\u00f5es - pagamentos de PJ a PJ de direito privado (Cofins, PIS\/Pasep, CSLL)<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/l10.833.htm#art30\">Lei n\u00ba 10.833\/03 Art. 30<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5979<\/td>\n      <td width=\"105\">CSRF<\/td>\n      <td width=\"504\">Reten\u00e7\u00e3o PIS\/Pasep - pagamentos de PJ a PJ de direito privado<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/l10.833.htm#art30\">Lei n\u00ba 10.833\/03 Art. 30<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5960<\/td>\n      <td width=\"105\">CSRF<\/td>\n      <td width=\"504\">Reten\u00e7\u00e3o Cofins - pagamentos de PJ a PJ de direito privado<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/l10.833.htm#art30\">Lei n\u00ba 10.833\/03 Art. 30<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5987<\/td>\n      <td width=\"105\">CSRF<\/td>\n      <td width=\"504\">Reten\u00e7\u00e3o CSLL - pagamentos de PJ a PJ de direito privado<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/l10.833.htm#art30\">Lei n\u00ba 10.833\/03 Art. 30<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">2985<\/td>\n      <td width=\"105\">Contribui\u00e7\u00e3o Previdenci\u00e1ria<\/td>\n      <td width=\"504\">Contribui\u00e7\u00e3o Previdenci\u00e1ria Sobre Receita Bruta\u00a0<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf CP<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2011-2014\/2011\/Lei\/L12546.htm#art7.3\">Lei n\u00ba 12.546\/11 Art. 7\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">2991<\/td>\n      <td width=\"105\">Contribui\u00e7\u00e3o Previdenci\u00e1ria<\/td>\n      <td width=\"504\">Contribui\u00e7\u00e3o Previdenci\u00e1ria Sobre Receita Bruta\u00a0<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf CP<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2011-2014\/2011\/Lei\/L12546.htm#art8.3\">Lei n\u00ba 12.546\/11 Art. 8\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">7987<\/td>\n      <td width=\"105\">Cofins<\/td>\n      <td width=\"504\">Entidades financeiras e equiparadas\u00a0<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/lcp70.htm#art1\">Lei Complementar n\u00ba 70\/91 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0039<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Remunera\u00e7\u00e3o Servi\u00e7os Prestados por Pessoa Jur\u00eddica - Opera\u00e7\u00f5es Intra Or\u00e7ament\u00e1rias<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/1965-1988\/Del2030.htm#art2\">Decreto-Lei n\u00ba 2.030\/83 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0067<\/td>\n      <td width=\"105\">CSRF<\/td>\n      <td width=\"504\">Produtos - Reten\u00e7\u00e3o em Pagamentos por \u00d3rg\u00e3os P\u00fablicos - Opera\u00e7\u00f5es Intra Or\u00e7ament\u00e1rias<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/l10.833.htm#art34\">Lei n\u00ba 10.833\/03 Art. 34 Inc III<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0070<\/td>\n      <td width=\"105\">CSRF<\/td>\n      <td width=\"504\">Transporte de Passageiros - Reten\u00e7\u00e3o em Pagamentos por \u00d3rg\u00e3os P\u00fablicos - Opera\u00e7\u00f5es Intra Or\u00e7ament\u00e1rias<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/l10.833.htm#art34\">Lei n\u00ba 10.833\/03 Art. 34 Inc III<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0082<\/td>\n      <td width=\"105\">CSRF<\/td>\n      <td width=\"504\">Financeiras - Reten\u00e7\u00e3o em Pagamentos por \u00d3rg\u00e3os P\u00fablicos - Opera\u00e7\u00f5es Intra Or\u00e7ament\u00e1rias<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/l10.833.htm#art34\">Lei n\u00ba 10.833\/03 Art. 34 Inc III<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0095<\/td>\n      <td width=\"105\">CSRF<\/td>\n      <td width=\"504\">Servi\u00e7os - Reten\u00e7\u00e3o em Pagamentos por \u00d3rg\u00e3os P\u00fablicos - Opera\u00e7\u00f5es Intra Or\u00e7ament\u00e1rias\u00a0<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/l10.833.htm#art34\">Lei n\u00ba 10.833\/03 Art. 34 Inc III<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0110<\/td>\n      <td width=\"105\">CSRF<\/td>\n      <td width=\"504\">Medicamentos Adquiridos do Distribuidor ou Varejista - Retido por \u00d3rg\u00e3o P\u00fablico - Opera\u00e7\u00f5es Intra Or\u00e7ament\u00e1rias<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/l10.833.htm#art34\">Lei n\u00ba 10.833\/03 Art. 34 Inc III<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0122<\/td>\n      <td width=\"105\">CSRF<\/td>\n      <td width=\"504\">Transporte Internacional de Passageiros-Empresas Nacionais - Retido por \u00d3rg\u00e3o P\u00fablico-Opera\u00e7\u00f5es Intra Or\u00e7ament\u00e1rias<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/l10.833.htm#art34\">Lei n\u00ba 10.833\/03 Art. 34 Inc III<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"69\" rowspan=\"2\" width=\"123\">0123<\/td>\n      <td width=\"105\">CSRF<\/td>\n      <td width=\"504\">Bens e servi\u00e7os adquiridos de sociedades cooperativas e associa\u00e7\u00f5es profissionais ou assemelhadas - Retido por \u00f3rg\u00e3o p\u00fablico - Opera\u00e7\u00f5es Intra-or\u00e7ament\u00e1rias<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/l10.833.htm#art34\">Lei n\u00ba 10.833\/03 Art. 34 Inc III<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"66\" rowspan=\"2\" width=\"123\">1082<\/td>\n      <td width=\"105\">Contribui\u00e7\u00e3o Previdenci\u00e1ria<\/td>\n      <td width=\"504\">Contribui\u00e7\u00e3o previdenci\u00e1ria descontada de segurados empregados e avulsos e de trabalhadores rurais contratados por pequeno prazo<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"33\">DARF\/DAE<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Empregador Dom\u00e9stico \/ Segurado Especial \/ Aferi\u00e7\u00e3o de Obra \/ Reclamat\u00f3ria Trabalhista \/ 1-eSocial \/ 5-Sero\u00a0<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8212cons.htm#art20\">Lei n\u00ba 8.212\/91 Art. 20<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1099<\/td>\n      <td width=\"105\">Contribui\u00e7\u00e3o Previdenci\u00e1ria<\/td>\n      <td width=\"504\">Contribui\u00e7\u00e3o Previdenci\u00e1ria descontada de segurados contribuintes individuais\u00a0<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\">DARF\/DAE<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reclamat\u00f3ria Trabalhista \/ 1-eSocial<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L8212cons.htm#art21.\">Lei n\u00ba 8.212\/91 Art. 21<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"83\" rowspan=\"2\" width=\"123\">1138<\/td>\n      <td width=\"105\">Contribui\u00e7\u00e3o Previdenci\u00e1ria<\/td>\n      <td width=\"504\">Contribui\u00e7\u00e3o empresa, inclusive SIMPLES concomitante, s\/ remuner empregados, avulsos e contrib. individuais, MEI s\/ remuner empregado, empregador dom\u00e9stico s\/sal contrib dom\u00e9stico.<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"33\">DARF\/DAE<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Empregador Dom\u00e9stico \/ Aferi\u00e7\u00e3o de Obra \/ Reclamat\u00f3ria Trabalhista \/ 1-eSocial \/ 5-Sero\u00a0<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L8212cons.htm#art22\">Lei n\u00ba 8.212\/91 Art. 22<\/a><\/td>\n    <\/tr>\n  <\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<\/div><div id=\"vis20\" style=\"display:none; font-size:12px; font-family:verdana; position:relative; overflow:auto; width:80%!important; border-radius:5px; height:550px;\"><p>&nbsp;<\/p>\n<table width=\"750\" border=\"1\" cellpadding=\"0\" cellspacing=\"0\" bordercolor=\"#CCCCCC\">   <colgroup>\n  <col width=\"178\">\n  <col width=\"587\">\n  <col width=\"209\">\n  <col width=\"308\">\n  <\/colgroup>\n  <tbody>\n    <tr>\n      <td height=\"41\" width=\"178\"><strong>Interessado<\/strong><\/td>\n      <td width=\"587\"><strong>Declara\u00e7\u00f5es, Demonstrativos e Documentos<\/strong><\/td>\n      <td width=\"209\"><strong>Per\u00edodo de Refer\u00eancia<\/strong><\/td>\n      <td width=\"308\"><strong>Base Normativa<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"41\">PJ<\/td>\n      <td width=\"587\">Dirbi \u2013 Declara\u00e7\u00e3o de Incentivos, Ren\u00fancias, Benef\u00edcios e Imunidades de Natureza Tribut\u00e1ria<\/td>\n      <td>Julho\/2026<\/td>\n      <td><a href=\"https:\/\/normasinternet2.receita.fazenda.gov.br\/#\/consulta\/externa\/114290\/visao\/multivigente\">Instru\u00e7\u00e3o Normativa RFB n\u00ba 2.198\/2024<\/a><\/td>\n    <\/tr>\n  <\/tbody>\n<\/table>\n<\/div><div id=\"vis21\" style=\"display:none; font-size:12px; font-family:verdana; position:relative; overflow:auto; width:80%!important; border-radius:5px; height:550px;\"><p>&nbsp;<\/p>\n<table width=\"750\" border=\"1\" cellpadding=\"0\" cellspacing=\"0\" bordercolor=\"#CCCCCC\"> \n  <tbody>\n    <tr>\n      <td height=\"70\" rowspan=\"2\" width=\"123\"><strong>C\u00f3digo de Receita<\/strong><\/td>\n      <td width=\"105\"><strong>Grupo de Tributo<\/strong><\/td>\n      <td width=\"504\"><strong>Descri\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"247\"><strong>Per\u00edodo de Apura\u00e7\u00e3o<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"35\" width=\"105\"><strong>Documento Arrecada\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"504\"><strong>Categoria da Declara\u00e7\u00e3o \/ Origem Escritura\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"247\"><strong>Fundamenta\u00e7\u00e3o Legal<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">--<\/td>\n      <td width=\"105\">Simples Nacional<\/td>\n      <td width=\"504\">Regime Especial Unificado de Arrecada\u00e7\u00e3o de Tributos e Contribui\u00e7\u00f5es devidos pelas Microempresas e Empresas de Pequeno Porte.<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\">DAS<\/td>\n      <td width=\"504\">PGDAS-D \/\u00a0<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/lcp123.htm\">Lei Complementar n\u00ba 123\/06<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">6177<\/td>\n      <td width=\"105\">RET<\/td>\n      <td width=\"504\">Pagamento Unificado - Regime de Tributa\u00e7\u00e3o Espec\u00edfica do Futebol (TEF)<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2019-2022\/2021\/lei\/l14193.htm#art31\">Lei n\u00ba 14.193\/21 Art. 31<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4095<\/td>\n      <td width=\"105\">RET<\/td>\n      <td width=\"504\">Pagamento Unificado - Ret Aplic\u00e1vel \u00e0s Incorpora\u00e7\u00f5es Imobili\u00e1rias (IRPJ, CSLL, PIS\/Pasep, Cofins)<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2004-2006\/2004\/lei\/l10.931.htm#art1\">Lei n\u00ba 10.931\/04 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"69\" rowspan=\"2\" width=\"123\">1068<\/td>\n      <td width=\"105\">RET<\/td>\n      <td width=\"504\">Pagamento Unificado - Regime Especial Aplic\u00e1vel \u00e0s Incorpora\u00e7\u00f5es Imobili\u00e1rias e \u00e0s Constru\u00e7\u00f5es, ambas no \u00e2mbito do PMCMV e \u00e0 Constru\u00e7\u00e3o ou Reforma de Creches e Pr\u00e9-Escolas (IRPJ, CSLL, PIS\/Pasep, Cofins)<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.931.htm#art4...\">Lei n\u00ba 10.931\/04 Art. 4\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4112<\/td>\n      <td width=\"105\">RET<\/td>\n      <td width=\"504\">Regime Especial de Tributa\u00e7\u00e3o Aplic\u00e1vel \u00e0s Incorpora\u00e7\u00f5es Imobili\u00e1rias e \u00e0s Constru\u00e7\u00f5es (IRPJ)<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2004-2006\/2004\/lei\/l10.931.htm#art1\">Lei n\u00ba 10.931\/04 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4153<\/td>\n      <td width=\"105\">RET<\/td>\n      <td width=\"504\">Regime Especial de Tributa\u00e7\u00e3o Aplic\u00e1vel \u00e0s Incorpora\u00e7\u00f5es Imobili\u00e1rias e \u00e0s Constru\u00e7\u00f5es (CSLL)<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2004-2006\/2004\/lei\/l10.931.htm#art1\">Lei n\u00ba 10.931\/04 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4138<\/td>\n      <td width=\"105\">RET<\/td>\n      <td width=\"504\">Regime Especial de Tributa\u00e7\u00e3o Aplic\u00e1vel \u00e0s Incorpora\u00e7\u00f5es Imobili\u00e1rias e \u00e0s Constru\u00e7\u00f5es (PIS\/Pasep)<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2004-2006\/2004\/lei\/l10.931.htm#art1\">Lei n\u00ba 10.931\/04 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4166<\/td>\n      <td width=\"105\">RET<\/td>\n      <td width=\"504\">Regime Especial de Tributa\u00e7\u00e3o Aplic\u00e1vel \u00e0s Incorpora\u00e7\u00f5es Imobili\u00e1rias e \u00e0s Constru\u00e7\u00f5es (Cofins)<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2004-2006\/2004\/lei\/l10.931.htm#art1\">Lei n\u00ba 10.931\/04 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n  <\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<table width=\"750\" border=\"1\" cellpadding=\"0\" cellspacing=\"0\" bordercolor=\"#CCCCCC\">   <colgroup>\n  <col width=\"178\">\n  <col width=\"587\">\n  <col width=\"209\">\n  <col width=\"308\">\n  <\/colgroup>\n  <tbody>\n    <tr>\n      <td height=\"41\" width=\"178\"><strong>Interessado<\/strong><\/td>\n      <td width=\"587\"><strong>Declara\u00e7\u00f5es, Demonstrativos e Documentos<\/strong><\/td>\n      <td width=\"209\"><strong>Per\u00edodo de Refer\u00eancia<\/strong><\/td>\n      <td width=\"308\"><strong>Base Normativa<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"41\">PJ<\/td>\n      <td width=\"587\">PGDAS-D \u2013 Programa Gerador do Documento de Arrecada\u00e7\u00e3o do Simples Nacional<\/td>\n      <td>Agosto\/2026<\/td>\n      <td><a href=\"https:\/\/normasinternet2.receita.fazenda.gov.br\/#\/consulta\/externa\/92278\">Resolu\u00e7\u00e3o CGSN n\u00ba 140\/2018<\/a><\/td>\n    <\/tr>\n  <\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<\/div><div id=\"vis23\" style=\"display:none; font-size:12px; font-family:verdana; position:relative; overflow:auto; width:80%!important; border-radius:5px; height:550px;\"><p>&nbsp;<\/p>\n<table width=\"750\" border=\"1\" cellpadding=\"0\" cellspacing=\"0\" bordercolor=\"#CCCCCC\">   <tbody>\n    <tr>\n      <td height=\"70\" rowspan=\"2\" width=\"123\"><strong>C\u00f3digo de Receita<\/strong><\/td>\n      <td width=\"105\"><strong>Grupo de Tributo<\/strong><\/td>\n      <td width=\"504\"><strong>Descri\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"247\"><strong>Per\u00edodo de Apura\u00e7\u00e3o<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"35\" width=\"105\"><strong>Documento Arrecada\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"504\"><strong>Categoria da Declara\u00e7\u00e3o \/ Origem Escritura\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"247\"><strong>Fundamenta\u00e7\u00e3o Legal<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1150<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Opera\u00e7\u00f5es de Cr\u00e9dito - Pessoa Jur\u00eddica<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L5143.htm#art1\">Lei n\u00ba 5.143\/66 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">7893<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Opera\u00e7\u00f5es de Cr\u00e9dito - Pessoa F\u00edsica<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L5143.htm#art1\">Lei n\u00ba 5.143\/66 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4290<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Opera\u00e7\u00f5es de C\u00e2mbio - Entrada de moeda<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L8894.htm#art6\">Lei n\u00ba 8.894\/94 Art. 6\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5220<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Opera\u00e7\u00f5es de C\u00e2mbio - Sa\u00edda de moeda<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L8894.htm#art6\">Lei n\u00ba 8.894\/94 Art. 6\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">6854<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Aplica\u00e7\u00f5es Financeiras<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/1989_1994\/l8033.htm#art1\">Lei n\u00ba 8.033\/90 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">6895<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Factoring\u00a0<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l9532.htm#art58\">Lei n\u00ba 9.532\/97 Art. 58<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3467<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Seguros<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L5143.htm#art1\">Lei n\u00ba 5.143\/66 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4028<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Ouro, Ativo Financeiro<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/Leis\/L7766.htm#art4\">Lei n\u00ba 7.766\/89 Art. 4\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">8053<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - T\u00edtulos de renda fixa - Pessoa F\u00edsica<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L9779.htm#art5\">Lei n\u00ba 9.779\/99 Art. 5\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3426<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - T\u00edtulos de renda fixa - Pessoa Jur\u00eddica<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L9779.htm#art5\">Lei n\u00ba 9.779\/99 Art. 5\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">6800<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Fundo de Investimento sujeito \u00e0 tributa\u00e7\u00e3o peri\u00f3dica<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2023-2026\/2023\/Lei\/L14754.htm#art17\">Lei n\u00ba 14.754\/23 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">6813<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Fundo de Investimento em A\u00e7\u00f5es<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2023-2026\/2023\/Lei\/L14754.htm#art17\">Lei n\u00ba 14.754\/23 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5273<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Opera\u00e7\u00f5es de swap<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L8981.htm#art74\">Lei n\u00ba 8.981\/95 Art. 74<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">8468<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Day-Trade - Opera\u00e7\u00f5es em Bolsas<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l9959.htm#art8\">Lei n\u00ba 9.959\/00 Art. 8\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5557<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Ganhos l\u00edquidos em opera\u00e7\u00f5es em bolsas e assemelhados<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L11033.htm#art2\">Lei n\u00ba 11.033\/04 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5706<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Juros remunerat\u00f3rios do capital pr\u00f3prio\u00a0<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L9249.htm#art9..\">Lei n\u00ba 9.239\/95 Art. 9\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"69\" rowspan=\"2\" width=\"123\">5232<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Fundos de Investimento Imobili\u00e1rio (FII) e Fundos de Investimento nas Cadeias Produtivas do Agroneg\u00f3cio (Fiagro) - Resgate ou amortiza\u00e7\u00e3o de cotas ou distribui\u00e7\u00e3o de rendimentos<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L8668.htm#art17\">Lei n\u00ba 8.668\/03 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0924<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Demais rendimentos de capital<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8313cons.htm#art16\">Lei n\u00ba 8.313\/91 Art. 16<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3699<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Aplica\u00e7\u00f5es financeiras em ativos de infraestrutura - Tributa\u00e7\u00e3o Exclusiva<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2007-2010\/2007\/lei\/l11478.htm#art2\">Lei n\u00ba 11.478\/07 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5029<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Ganho de Capital - Integraliza\u00e7\u00e3o de Cotas com Ativos<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2014\/lei\/l13043.htm#art1\">Lei n\u00ba 13.043\/14 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5035<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Fundos de Investimento<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2014\/lei\/l13043.htm#art8\">Lei n\u00ba 13.043\/14 Art. 8\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"69\" rowspan=\"2\" width=\"123\">1605<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Fundo de Investimento em Participa\u00e7\u00f5es (FIP), Fundo de Investimento em \u00cdndice de Mercado (Exchange Traded Fund - ETF), Fundo de Investimento em Direitos Credit\u00f3rios (FIDC) e Fundo Multimercado (FIM)<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2023-2026\/2023\/Lei\/L14754.htm#art24\">Lei n\u00ba 14.754\/23 Art. 24<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5286<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Residentes ou Domiciliados no Exterior - Aplica\u00e7\u00f5es Financeiras<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8383.htm#art29\">Lei n\u00ba 8.383\/91 Art. 29<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">9453<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Residentes ou Domiciliados no Exterior - Juros remunerat\u00f3rios de capital pr\u00f3prio<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art97.\">Decreto-Lei n\u00ba 5.844\/43 Art. 97<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0916<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Outros Rendimentos - Pr\u00eamios obtidos em concursos e sorteios<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art96\">Decreto-Lei n\u00ba 5.844\/43 Art. 96<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">8673<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Outros Rendimentos - Pr\u00eamios obtidos em bingos<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art96\">Decreto-Lei n\u00ba 5.844\/43 Art. 96<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">9385<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Outros Rendimentos - Multas e vantagens<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L9430.htm#art70\">Lei n\u00ba 9.430\/96 Art. 70<\/a><\/td>\n    <\/tr>\n  <\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<\/div><div id=\"vis25\" style=\"display:none; font-size:12px; font-family:verdana; position:relative; overflow:auto; width:80%!important; border-radius:5px; height:550px;\"><p>&nbsp;<\/p>\n<table width=\"750\" border=\"1\" cellpadding=\"0\" cellspacing=\"0\" bordercolor=\"#CCCCCC\">   <tbody>\n    <tr>\n      <td height=\"70\" rowspan=\"2\" width=\"123\"><strong>C\u00f3digo de Receita<\/strong><\/td>\n      <td width=\"105\"><strong>Grupo de Tributo<\/strong><\/td>\n      <td width=\"504\"><strong>Descri\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"247\"><strong>Per\u00edodo de Apura\u00e7\u00e3o<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"35\" width=\"105\"><strong>Documento Arrecada\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"504\"><strong>Categoria da Declara\u00e7\u00e3o \/ Origem Escritura\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"247\"><strong>Fundamenta\u00e7\u00e3o Legal<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">8109<\/td>\n      <td width=\"105\">PIS\/Pasep<\/td>\n      <td width=\"504\">Faturamento<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l9718.htm#art2\">Lei n\u00ba 9.718\/98 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">8301<\/td>\n      <td width=\"105\">PIS\/Pasep<\/td>\n      <td width=\"504\">Folha de sal\u00e1rios<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ eSocial<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/mpv\/2158-35.htm#art13\">MP n\u00ba 2.158-35\/01 Art. 13<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3703<\/td>\n      <td width=\"105\">PIS\/Pasep<\/td>\n      <td width=\"504\">Pessoa jur\u00eddica de direito p\u00fablico<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/lcp08.htm#art1\">Lei Complementar n\u00ba 8\/70 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">8496<\/td>\n      <td width=\"105\">PIS\/Pasep<\/td>\n      <td width=\"504\">Fabricantes\/Importadores de ve\u00edculos em substitui\u00e7\u00e3o tribut\u00e1ria<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2002\/l10485.htm#art1\">Lei n\u00ba 10.485\/02 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">6824<\/td>\n      <td width=\"105\">PIS\/Pasep<\/td>\n      <td width=\"504\">Combust\u00edveis<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l9718.htm#art4.\">Lei n\u00ba 9.718\/98 Art. 4\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">6912<\/td>\n      <td width=\"105\">PIS\/Pasep<\/td>\n      <td width=\"504\">N\u00e3o-cumulativa<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2002\/l10637.htm#art1.\">Lei n\u00ba 10.637\/02 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1921<\/td>\n      <td width=\"105\">PIS\/Pasep<\/td>\n      <td width=\"504\">Vendas \u00e0 Zona Franca de Manaus (ZFM) - Substitui\u00e7\u00e3o Tribut\u00e1ria<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2005\/Lei\/L11196.htm#art64.\">Lei n\u00ba 11.196\/05 Art. 64<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0679<\/td>\n      <td width=\"105\">PIS\/Pasep<\/td>\n      <td width=\"504\">Cervejas - Tributa\u00e7\u00e3o de Bebidas Frias\u00a0<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2015-2018\/2015\/lei\/l13097.htm#art24\">Lei n\u00ba 13.097\/15 Art. 24<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0691<\/td>\n      <td width=\"105\">PIS\/Pasep<\/td>\n      <td width=\"504\">Demais bebidas - Tributa\u00e7\u00e3o de Bebidas Frias<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2015-2018\/2015\/lei\/l13097.htm#art24\">Lei n\u00ba 13.097\/15 Art. 24<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0906<\/td>\n      <td width=\"105\">PIS\/Pasep<\/td>\n      <td width=\"504\">\u00c1lcool - Regime Especial de Apura\u00e7\u00e3o e Pagamento<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L9718.htm#art5.1\">Lei n\u00ba 9.718\/98 Art. 5\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0676<\/td>\n      <td width=\"105\">IPI<\/td>\n      <td width=\"504\">Autom\u00f3veis<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L4502.htm#art1\">Lei n\u00ba 4.502\/64 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1097<\/td>\n      <td width=\"105\">IPI<\/td>\n      <td width=\"504\">M\u00e1quinas, Aparelhos e Material de Transporte<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L4502.htm#art1\">Lei n\u00ba 4.502\/64 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5110<\/td>\n      <td width=\"105\">IPI<\/td>\n      <td width=\"504\">Tabaco e seus Suced\u00e2neos Manufaturados, Exceto Cigarros Contendo Tabaco<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L4502.htm#art1\">Lei n\u00ba 4.502\/64 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"69\" rowspan=\"2\" width=\"123\">5123<\/td>\n      <td width=\"105\">IPI<\/td>\n      <td width=\"504\">Todos os produtos, com exce\u00e7\u00e3o de: bebidas (Cap\u00edtulo 22), Tabaco e seus Suced\u00e2neos Manufaturados (Cap\u00edtulo 24) e os das posi\u00e7\u00f5es 84.29, 84.32, 84.33, 87.01 a 87.06 e 87.11 da Tipi<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L4502.htm#art1\">Lei n\u00ba 4.502\/64 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0668<\/td>\n      <td width=\"105\">IPI<\/td>\n      <td width=\"504\">Bebidas do cap\u00edtulo 22 da Tipi<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L4502.htm#art1\">Lei n\u00ba 4.502\/64 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0821<\/td>\n      <td width=\"105\">IPI<\/td>\n      <td width=\"504\">Cervejas - Tributa\u00e7\u00e3o de Bebidas Frias\u00a0<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2015-2018\/2015\/lei\/l13097.htm#art15\">Lei n\u00ba 13.097\/15 Art. 15<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0838<\/td>\n      <td width=\"105\">IPI<\/td>\n      <td width=\"504\">Demais bebidas - Tributa\u00e7\u00e3o de Bebidas Frias<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2015-2018\/2015\/lei\/l13097.htm#art15\">Lei n\u00ba 13.097\/15 Art. 15<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">2172<\/td>\n      <td width=\"105\">Cofins<\/td>\n      <td width=\"504\">Demais Entidades<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l9718.htm#art2\">Lei n\u00ba 9.718\/98 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">8645<\/td>\n      <td width=\"105\">Cofins<\/td>\n      <td width=\"504\">Fabricantes\/Importadores de ve\u00edculos em substitui\u00e7\u00e3o tribut\u00e1ria<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2002\/l10485.htm#art1\">Lei n\u00ba 10.485\/02 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">6840<\/td>\n      <td width=\"105\">Cofins<\/td>\n      <td width=\"504\">Combust\u00edveis<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l9718.htm#art4.\">Lei n\u00ba 9.718\/98 Art. 4\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5856<\/td>\n      <td width=\"105\">Cofins<\/td>\n      <td width=\"504\">N\u00e3o-cumulativa<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/l10.833.htm#art1.\">Lei n\u00ba 10.833\/03 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1840<\/td>\n      <td width=\"105\">Cofins<\/td>\n      <td width=\"504\">Vendas \u00e0 Zona Franca de Manaus (ZFM) - Substitui\u00e7\u00e3o Tribut\u00e1ria<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2005\/Lei\/L11196.htm#art64.\">Lei n\u00ba 11.196\/05 Art. 64<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0760<\/td>\n      <td width=\"105\">Cofins<\/td>\n      <td width=\"504\">Cervejas - Tributa\u00e7\u00e3o de Bebidas Frias\u00a0<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2015-2018\/2015\/lei\/l13097.htm#art24\">Lei n\u00ba 13.097\/15 Art. 24<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0776<\/td>\n      <td width=\"105\">Cofins<\/td>\n      <td width=\"504\">Demais bebidas - Tributa\u00e7\u00e3o de Bebidas Frias<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2015-2018\/2015\/lei\/l13097.htm#art24\">Lei n\u00ba 13.097\/15 Art. 24<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0929<\/td>\n      <td width=\"105\">Cofins<\/td>\n      <td width=\"504\">\u00c1lcool - Regime Especial de Apura\u00e7\u00e3o e Pagamento\u00a0<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L9718.htm#art5.1\">Lei n\u00ba 9.718\/98 Art. 5\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1661<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Servidor Civil Ativo<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art4..\">Lei n\u00ba 10.887\/04 Art. 4\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1700<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Servidor Civil Inativo<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art4..\">Lei n\u00ba 10.887\/04 Art. 4\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1717<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Pensionista Civil<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art4..\">Lei n\u00ba 10.887\/04 Art. 4\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1769<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Patronal - Servidor Civil Ativo - Opera\u00e7\u00e3o Intra-Or\u00e7ament\u00e1ria<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art8\">Lei n\u00ba 10.887\/04 Art. 8\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1814<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Patronal - Servidor no Exterior - Opera\u00e7\u00e3o Intra-Or\u00e7ament\u00e1ria<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art8\">Lei n\u00ba 10.887\/04 Art. 8\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"53\" rowspan=\"2\" width=\"123\">1723<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Servidor Civil Ativo - Precat\u00f3rio Judicial e Requisi\u00e7\u00e3o de Pequeno Valor<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art4..\">Lei n\u00ba 10.887\/04 Art. 4\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"53\" rowspan=\"2\" width=\"123\">1730<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Servidor Civil Inativo - Precat\u00f3rio Judicial e Requisi\u00e7\u00e3o de Pequeno Valor<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art5\">Lei n\u00ba 10.887\/04 Art. 5\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"53\" rowspan=\"2\" width=\"123\">1752<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Pensionista - Precat\u00f3rio Judicial e Requisi\u00e7\u00e3o de Pequeno Valor<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art5\">Lei n\u00ba 10.887\/04 Art. 5\u00ba<\/a><\/td>\n    <\/tr>\n  <\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<\/div><div id=\"vis30\" style=\"display:none; font-size:12px; font-family:verdana; position:relative; overflow:auto; width:80%!important; border-radius:5px; height:550px;\"><p>&nbsp;<\/p>\n<table width=\"750\" border=\"1\" cellpadding=\"0\" cellspacing=\"0\" bordercolor=\"#CCCCCC\">\n  <colgroup>\n  <col width=\"178\">\n  <col width=\"587\">\n  <col width=\"209\">\n  <col width=\"308\">\n  <\/colgroup>\n  <tbody>\n    <tr>\n      <td height=\"41\" width=\"178\">Interessado<\/td>\n      <td width=\"587\"><strong>Declara\u00e7\u00f5es, Demonstrativos e Documentos<\/strong><\/td>\n      <td width=\"209\"><strong>Per\u00edodo de Refer\u00eancia<\/strong><\/td>\n      <td width=\"308\"><strong>Base Normativa<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"21\">PJ\/PF<\/td>\n      <td width=\"587\">DCTFWeb \u2013 Declara\u00e7\u00e3o de D\u00e9bitos e Cr\u00e9ditos Tribut\u00e1rios Federais\u00a0<\/td>\n      <td>Agosto\/2026<\/td>\n      <td><a href=\"https:\/\/normasinternet2.receita.fazenda.gov.br\/#\/consulta\/externa\/119859\">Instru\u00e7\u00e3o Normativa RFB n\u00ba 2.237\/2024<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"21\">PJ\/PF<\/td>\n      <td width=\"587\">DeCripto \u2013 Declara\u00e7\u00e3o de Criptoativos<\/td>\n      <td>Agosto\/2026<\/td>\n      <td><a href=\"https:\/\/normasinternet2.receita.fazenda.gov.br\/#\/consulta\/externa\/147709\">Instru\u00e7\u00e3o Normativa RFB n\u00ba 2.291\/2025<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"21\">PJ\/PF<\/td>\n      <td width=\"587\">DME \u2013 Declara\u00e7\u00e3o de Opera\u00e7\u00f5es Liquidadas com Moeda em Esp\u00e9cie\u00a0<\/td>\n      <td>Agosto\/2026<\/td>\n      <td><a href=\"https:\/\/normasinternet2.receita.fazenda.gov.br\/#\/consulta\/externa\/92278\">Instru\u00e7\u00e3o Normativa RFB n\u00ba 1.761\/2017<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"21\">PJ\/PF<\/td>\n      <td>DOI \u2013 Declara\u00e7\u00e3o sobre Opera\u00e7\u00f5es Imobili\u00e1rias\u00a0<\/td>\n      <td>Agosto\/2026<\/td>\n      <td><a href=\"https:\/\/normasinternet2.receita.fazenda.gov.br\/#\/consulta\/externa\/141910\">Instru\u00e7\u00e3o Normativa RFB n\u00ba 2.186\/2024<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"21\">PJ<\/td>\n      <td>DTTA \u2013 Declara\u00e7\u00e3o de Transfer\u00eancia de Titularidade de A\u00e7\u00f5es<\/td>\n      <td width=\"209\">Janeiro a Junho\/2026<\/td>\n      <td><a href=\"https:\/\/normasinternet2.receita.fazenda.gov.br\/#\/consulta\/externa\/15852\">Instru\u00e7\u00e3o Normativa RFB n\u00ba 892\/2008<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"21\">PJ\/PF<\/td>\n      <td>DITR - Imposto sobre a Propriedade Territorial Rural<\/td>\n      <td width=\"209\">Exerc\u00edcio - 2026<\/td>\n      <td><a href=\"https:\/\/normasinternet2.receita.fazenda.gov.br\/#\/consulta\/externa\/152281\">Instru\u00e7\u00e3o Normativa RFB n\u00ba 2.330\/2026<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"59\">PJ<\/td>\n      <td width=\"587\">Op\u00e7\u00e3o pelo Regime Especial Unificado de Arrecada\u00e7\u00e3o de Tributos e Contribui\u00e7\u00f5es devidos pelas Microempresas e Empresas de Pequeno Porte -\u00a0Simples Nacional<\/td>\n      <td>--<\/td>\n      <td><a href=\"https:\/\/normasinternet2.receita.fazenda.gov.br\/#\/consulta\/externa\/92278\">Resolu\u00e7\u00e3o CGSN n\u00ba 140\/2018<\/a><\/td>\n    <\/tr>\n  <\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<table width=\"750\" border=\"1\" cellpadding=\"0\" cellspacing=\"0\" bordercolor=\"#CCCCCC\">   <colgroup>\n  <col width=\"123\">\n  <col width=\"105\">\n  <col width=\"504\">\n  <col width=\"247\">\n  <\/colgroup>\n  <tbody>\n    <tr>\n      <td height=\"70\" rowspan=\"2\" width=\"123\"><strong>C\u00f3digo de Receita<\/strong><\/td>\n      <td width=\"105\"><strong>Grupo de Tributo<\/strong><\/td>\n      <td width=\"504\"><strong>Descri\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"247\"><strong>Per\u00edodo de Apura\u00e7\u00e3o<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"35\" width=\"105\"><strong>Documento Arrecada\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"504\"><strong>Categoria da Declara\u00e7\u00e3o \/ Origem Escritura\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"247\"><strong>Fundamenta\u00e7\u00e3o Legal<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"53\" rowspan=\"2\" width=\"123\">3770<\/td>\n      <td width=\"105\">PIS\/Pasep<\/td>\n      <td width=\"504\">Reten\u00e7\u00e3o - Aquisi\u00e7\u00e3o de autope\u00e7as<\/td>\n      <td width=\"247\">1\u00aa quinzena m\u00eas atual<br>\n        (15\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2002\/l10485.htm#art3\">Lei n\u00ba 10.485\/02 Art.3\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3746<\/td>\n      <td width=\"105\">Cofins<\/td>\n      <td width=\"504\">Reten\u00e7\u00e3o - Aquisi\u00e7\u00e3o de autope\u00e7as<\/td>\n      <td width=\"247\">1\u00aa quinzena m\u00eas atual<br>\n        (15\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2002\/l10485.htm#art3\">Lei n\u00ba 10.485\/02 Art.3\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">2927<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Contrato de Derivativos\u00a0<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2007-2010\/2007\/Decreto\/D6306.htm#art32c\">Decreto n\u00ba 6.306\/07 Art. 32-C<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5232<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Fundos de investimento imobili\u00e1rio - rendimentos e ganhos de capital distribu\u00eddos semestralmente<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L8668.htm#art16a\">Lei n\u00ba 8.668\/03 Art. 16-A<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0473<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de PJ no Exterior \u2013 Ganhos de capital de aliena\u00e7\u00e3o de bens e direitos do ativo circulante localizados no Brasil<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ eSocial<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art97.\">Decreto-Lei n\u00ba 5.844\/43 Art. 97<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0190<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Recolhimento mensal (Carn\u00ea Le\u00e3o)<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l7713.htm#art7\">Lei n\u00ba 7.713\/88 Art. 7\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4600<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Ganhos de capital na aliena\u00e7\u00e3o de bens e direitos<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DIRPF Anual \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L7713.htm#art2\">Lei n\u00ba 7.713\/88 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">8523<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Ganhos de Capital na Aliena\u00e7\u00e3o de Bens e Direitos Localizados no Exterior<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l7713.htm#art2\">Lei n\u00ba 7.713\/88 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">6015<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Ganhos l\u00edquidos em opera\u00e7\u00f5es em bolsa<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DIRPF Anual \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8981.htm#art72\">Lei n\u00ba 8.981\/95 Art. 72<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">6371<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Ganhos de Capital de Dep\u00f3sito em Conta Corrente, Cart\u00e3o de Cr\u00e9dito ou D\u00e9bito no Exterior<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2023-2026\/2023\/lei\/l14754.htm#art2\">Lei n\u00ba 14.754\/23 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0211<\/td>\n      <td width=\"105\">IRPF<\/td>\n      <td width=\"504\">Imposto apurado na Declara\u00e7\u00e3o de Ajuste Anual (Quota)<\/td>\n      <td width=\"247\">Ano-calend\u00e1rio anterior<br>\n        (31\/12\/2025)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l9250.htm#art14\">Lei n\u00ba 9.250\/1995\u00a0 Art. 14<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">8960<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Ganho de capital na aliena\u00e7\u00e3o de moeda estrangeira mantida em esp\u00e9cie<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2023-2026\/2023\/lei\/l14754.htm#art2\">Lei n\u00ba 14.754\/23 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1897<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Ganho de capital na aliena\u00e7\u00e3o de criptoativos<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8981.htm#art21\">Lei n\u00ba 8.981\/1995 Art. 21<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">2469<\/td>\n      <td width=\"105\">CSLL<\/td>\n      <td width=\"504\">Entidades Financeiras - Estimativa Mensal<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L7689.htm#art1\">Lei n\u00ba 7.689\/88 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">2484<\/td>\n      <td width=\"105\">CSLL<\/td>\n      <td width=\"504\">Demais Entidades - Estimativa Mensal<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L7689.htm#art1\">Lei n\u00ba 7.689\/88 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">2030<\/td>\n      <td width=\"105\">CSLL<\/td>\n      <td width=\"504\">Entidades Financeiras - Balan\u00e7o Trimestral (Quota)<\/td>\n      <td width=\"247\">Trimestre anterior<br>\n        (30\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L7689.htm#art1\">Lei n\u00ba 7.689\/88 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">6012<\/td>\n      <td width=\"105\">CSLL<\/td>\n      <td width=\"504\">Demais Entidades - Balan\u00e7o Trimestral (Quota)<\/td>\n      <td width=\"247\">Trimestre anterior<br>\n        (30\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L7689.htm#art1\">Lei n\u00ba 7.689\/88 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">2372<\/td>\n      <td width=\"105\">CSLL<\/td>\n      <td width=\"504\">Lucro Presumido ou Arbitrado (Quota)<\/td>\n      <td width=\"247\">Trimestre anterior<br>\n        (30\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L7689.htm#art1\">Lei n\u00ba 7.689\/88 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">2319<\/td>\n      <td width=\"105\">IRPJ<\/td>\n      <td width=\"504\">Entidades Financeiras - Estimativa Mensal<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art27\">Decreto-Lei n\u00ba 5.844\/43 Art. 27<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">2362<\/td>\n      <td width=\"105\">IRPJ<\/td>\n      <td width=\"504\">Demais Entidades - Estimativa Mensal<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art27\">Decreto-Lei n\u00ba 5.844\/43 Art. 27<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5993<\/td>\n      <td width=\"105\">IRPJ<\/td>\n      <td width=\"504\">Optantes pelo Lucro Real - Estimativa Mensal<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art27\">Decreto-Lei n\u00ba 5.844\/43 Art. 27<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3317<\/td>\n      <td width=\"105\">IRPJ<\/td>\n      <td width=\"504\">IRPJ - Ganhos L\u00edquidos em Opera\u00e7\u00f5es na Bolsa - Lucro Real<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L7799.htm#art55\">Lei n\u00ba 7.799\/89 Art. 55<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0231<\/td>\n      <td width=\"105\">IRPJ<\/td>\n      <td width=\"504\">IRPJ - Ganhos L\u00edquidos em Opera\u00e7\u00f5es na Bolsa - Lucro Presumido ou Arbitrado<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L7799.htm#art55\">Lei n\u00ba 7.799\/89 Art. 55<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0507<\/td>\n      <td width=\"105\">IRPJ<\/td>\n      <td width=\"504\">Ganho de Capital - Aliena\u00e7\u00e3o de Ativos de ME\/EPP optantes pelo Simples Nacional<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/Lcp123.htm#art13\">Lei Complementar n\u00ba 123\/06 Art. 13<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1599<\/td>\n      <td width=\"105\">IRPJ<\/td>\n      <td width=\"504\">Entidades Financeiras - Balan\u00e7o Trimestral (Quota)<\/td>\n      <td width=\"247\">Trimestre anterior<br>\n        (30\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art27\">Decreto-Lei n\u00ba 5.844\/43 Art. 27<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0220<\/td>\n      <td width=\"105\">IRPJ<\/td>\n      <td width=\"504\">Demais Entidades - Balan\u00e7o Trimestral (Quota)<\/td>\n      <td width=\"247\">Trimestre anterior<br>\n        (30\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art27\">Decreto-Lei n\u00ba 5.844\/43 Art. 27<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3373<\/td>\n      <td width=\"105\">IRPJ<\/td>\n      <td width=\"504\">Optantes pelo Lucro Real - Balan\u00e7o Trimestral (Quota)<\/td>\n      <td width=\"247\">Trimestre anterior<br>\n        (30\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art27\">Decreto-Lei n\u00ba 5.844\/43 Art. 27<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">2089<\/td>\n      <td width=\"105\">IRPJ<\/td>\n      <td width=\"504\">Lucro Presumido (Quota)<\/td>\n      <td width=\"247\">Trimestre anterior<br>\n        (30\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art27\">Decreto-Lei n\u00ba 5.844\/43 Art. 27<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5625<\/td>\n      <td width=\"105\">IRPJ<\/td>\n      <td width=\"504\">Lucro Arbitrado (Quota)<\/td>\n      <td width=\"247\">Trimestre anterior<br>\n        (30\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art79\">Decreto-Lei n\u00ba 5.844\/43 Art. 79<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1070<\/td>\n      <td width=\"105\">ITR<\/td>\n      <td width=\"504\">Imposto apurado na Declara\u00e7\u00e3o do Imposto sobre a Propriedade Territorial Rural (Quota)<\/td>\n      <td width=\"247\">Exerc\u00edcio<br>\n        (2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/normasinternet2.receita.fazenda.gov.br\/#\/consulta\/externa\/152281\" target=\"_self\" title=\"\" data-tippreview-enabled=\"false\" data-tippreview-image=\"\" data-tippreview-title=\"\">Instru\u00e7\u00e3o Normativa RFB n\u00ba 2.330\/2026<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">9100<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Refis - Parcelamento vinculado \u00e0 receita bruta<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l9964.htm#art1\">Lei n\u00ba 9.964\/00 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">9222<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Refis - Parcelamento alternativo<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l9964.htm#art1\">Lei n\u00ba 9.964\/00 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">9113<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Refis - ITR\/Exerc\u00edcios at\u00e9 1996<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l9964.htm#art1\">Lei n\u00ba 9.964\/00 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">9126<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Refis - ITR\/Exerc\u00edcios a partir de 1997<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l9964.htm#art1\">Lei n\u00ba 9.964\/00 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">7042<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Paes - Pessoa F\u00edsica\u00a0<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/L10.684.htm#art1\">Lei n\u00ba 10.684\/03 Art 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">7093<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Paes - Microempresa\u00a0<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/L10.684.htm#art1\">Lei n\u00ba 10.684\/03 Art 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">7114<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Paes - Empresa de Pequeno Porte\u00a0<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/L10.684.htm#art1\">Lei n\u00ba 10.684\/03 Art 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">7122<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Paes - Demais Pessoas Jur\u00eddicas\u00a0\u00a0<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/L10.684.htm#art1\">Lei n\u00ba 10.684\/03 Art 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">7288<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Paes - ITR<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/L10.684.htm#art1\">Lei n\u00ba 10.684\/03 Art 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">--<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Simples Nacional - ME\/EPP<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/autenticacao\/login\/index\/188\">DAS<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/Lcp123.htm#art21%C2%A716\">Lei Complementar n\u00ba 123\/06 Art. 21<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">--<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Simples Nacional - MEI<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/autenticacao\/login\/index\/188\">DAS<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/Lcp123.htm#art21%C2%A716\">Lei Complementar n\u00ba 123\/06 Art. 21<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">--<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Simples Nacional - ME\/EPP - Especial<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/publico\/login\/certificado.aspx?Sistema=125\">DAS<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/Lcp155.htm#art9\">Lei Complementar n\u00ba 155\/16 Art. 9\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">--<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Simples Nacional - MEI - Especial<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/publico\/login\/certificado.aspx?Sistema=125\">DAS<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/Lcp155.htm#art9\">Lei Complementar n\u00ba 155\/16 Art. 9\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">--<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Programa Especial de Regulariza\u00e7\u00e3o Tribut\u00e1ria das Microempresas e Empresas de Pequeno Porte optantes pelo Simples Nacional (Pert-SN)<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/publico\/login\/certificado.aspx?Sistema=125\">DAS<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/Lcp162.htm\">Lei Complementar n\u00ba 162\/18<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"69\" rowspan=\"2\" width=\"123\">--<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Programa Especial de Regulariza\u00e7\u00e3o Tribut\u00e1ria das Microempresas e Empresas de Pequeno Porte optantes pelo Simples Nacional (Pert-SN-MEI) Microempreendedor Individual<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/publico\/login\/certificado.aspx?Sistema=125\">DAS<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/Lcp162.htm\">Lei Complementar n\u00ba 162\/18<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1136<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">PGFN - D\u00e9bitos Previdenci\u00e1rios - Parcelamento de D\u00edvidas N\u00e3o Parceladas Anteriormente<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/eCAC\/publico\/login.aspx?sistema=39\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2007-2010\/2009\/Lei\/L11941.htm#art1\">Lei n\u00ba 11.941\/09 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1165<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">PGFN - D\u00e9bitos Previdenci\u00e1rios - Parcelamento de Saldo Remanescente dos Programas Refis, Paes, Paex e Parcelamentos Ordin\u00e1rios<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/eCAC\/publico\/login.aspx?sistema=39\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2007-2010\/2009\/Lei\/L11941.htm#art3\">Lei n\u00ba 11.941\/09 Art. 3\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1194<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">PGFN - Demais D\u00e9bitos - Parcelamento de D\u00edvidas N\u00e3o Parceladas Anteriormente<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/eCAC\/publico\/login.aspx?sistema=39\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2007-2010\/2009\/Lei\/L11941.htm#art1\">Lei n\u00ba 11.941\/09 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1204<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">PGFN - Demais D\u00e9bitos - Parcelamento de Saldo Remanescente dos Programas Refis, Paes, Paex e Parcelamentos Ordin\u00e1rios<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/eCAC\/publico\/login.aspx?sistema=39\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2007-2010\/2009\/Lei\/L11941.htm#art3\">Lei n\u00ba 11.941\/09 Art. 3\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1210<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">PGFN - Parcelamento D\u00edvida Decorrente de Aproveitamento Indevido de Cr\u00e9ditos de IPI<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/eCAC\/publico\/login.aspx?sistema=39\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2007-2010\/2009\/Lei\/L11941.htm#art2\">Lei n\u00ba 11.941\/09 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1233<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">RFB - D\u00e9bitos Previdenci\u00e1rios - Parcelamento de D\u00edvidas N\u00e3o Parceladas Anteriormente<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/eCAC\/publico\/login.aspx?sistema=39\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2007-2010\/2009\/Lei\/L11941.htm#art1\">Lei n\u00ba 11.941\/09 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1240<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">RFB - D\u00e9bitos Previdenci\u00e1rios - Parcelamento de Saldo Remanescente dos Programas Refis, Paes, Paex e Parcelamentos Ordin\u00e1rios<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/eCAC\/publico\/login.aspx?sistema=39\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2007-2010\/2009\/Lei\/L11941.htm#art3\">Lei n\u00ba 11.941\/09 Art. 3\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1279<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">RFB - Demais D\u00e9bitos - Parcelamento de D\u00edvidas N\u00e3o Parceladas Anteriormente<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/eCAC\/publico\/login.aspx?sistema=39\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2007-2010\/2009\/Lei\/L11941.htm#art1\">Lei n\u00ba 11.941\/09 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1285<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">RFB - Demais D\u00e9bitos - Parcelamento de Saldo Remanescente dos Programas Refis, Paes, Paex e Parcelamentos Ordin\u00e1rios<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/eCAC\/publico\/login.aspx?sistema=39\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2007-2010\/2009\/Lei\/L11941.htm#art3\">Lei n\u00ba 11.941\/09 Art. 3\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1291<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">RFB - Parcelamento D\u00edvida Decorrente de Aproveitamento Indevido de Cr\u00e9ditos de IPI\u00a0<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/eCAC\/publico\/login.aspx?sistema=39\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2007-2010\/2009\/Lei\/L11941.htm#art2\">Lei n\u00ba 11.941\/09 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3780<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Reabertura Lei n\u00ba 11.941, de 2009 - PGFN - D\u00e9bitos Previdenci\u00e1rios Parcelamento de D\u00edvidas N\u00e3o Parceladas Anteriormente - Art. 1\u00ba<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=93&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2013\/Lei\/L12865.htm#art17.\">Lei n\u00ba 12.865\/13 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3796<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Reabertura Lei n\u00ba 11.941, de 2009 - PGFN - D\u00e9bitos Previdenci\u00e1rios Parcelamento de D\u00edvidas N\u00e3o Parceladas Anteriormente - Art. 1\u00ba<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=93&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2013\/Lei\/L12865.htm#art17.\">Lei n\u00ba 12.865\/13 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"69\" rowspan=\"2\" width=\"123\">3835<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Reabertura Lei n\u00ba 11.941, de 2009 - PGFN - D\u00e9bitos Previdenci\u00e1rios Parcelamento de Saldo Remanescente dos Programas Refis, Paes, Paex e Parcelamentos Ordin\u00e1rios - Art. 3\u00ba<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=93&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2013\/Lei\/L12865.htm#art17.\">Lei n\u00ba 12.865\/13 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3841<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Reabertura Lei n\u00ba 11.941, de 2009 - PGFN - Demais D\u00e9bitos - Parcelamento de D\u00edvidas N\u00e3o Parceladas Anteriormente - Art. 1\u00ba<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=93&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2013\/Lei\/L12865.htm#art17.\">Lei n\u00ba 12.865\/13 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"69\" rowspan=\"2\" width=\"123\">3858<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Reabertura Lei n\u00ba 11.941, de 2009 - PGFN - Demais D\u00e9bitos - Parcelamento de Saldo Remanescente dos Programas Refis, Paes, Paex e Parcelamentos Ordin\u00e1rios - Art. 3\u00ba<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=93&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2013\/Lei\/L12865.htm#art17.\">Lei n\u00ba 12.865\/13 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3870<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Reabertura Lei n\u00ba 11.941, de 2009 - PGFN - Parcelamento D\u00edvida Decorrente de Aproveitamento Indevido de Cr\u00e9ditos de IPI - Art. 2\u00ba<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=93&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2013\/Lei\/L12865.htm#art17.\">Lei n\u00ba 12.865\/13 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3887<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Reabertura Lei n\u00ba 11.941, de 2009 - RFB - D\u00e9bitos Previdenci\u00e1rios Parcelamento de D\u00edvidas N\u00e3o Parceladas Anteriormente - Art. 1\u00ba<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=93&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2013\/Lei\/L12865.htm#art17.\">Lei n\u00ba 12.865\/13 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"69\" rowspan=\"2\" width=\"123\">3926<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Reabertura Lei n\u00ba 11.941, de 2009 - RFB - D\u00e9bitos Previdenci\u00e1rios Parcelamento de Saldo Remanescente dos Programas Refis, Paes, Paex e Parcelamentos Ordin\u00e1rios - Art. 3\u00ba<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=93&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2013\/Lei\/L12865.htm#art17.\">Lei n\u00ba 12.865\/13 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3932<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Reabertura Lei n\u00ba 11.941, de 2009 - RFB - Demais D\u00e9bitos - Parcelamento de D\u00edvidas N\u00e3o Parceladas Anteriormente - Art. 1\u00ba<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=93&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2013\/Lei\/L12865.htm#art17.\">Lei n\u00ba 12.865\/13 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"69\" rowspan=\"2\" width=\"123\">3955<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Reabertura Lei n\u00ba 11.941, de 2009 - RFB - Demais D\u00e9bitos - Parcelamento de Saldo Remanescente dos Programas Refis, Paes, Paex e Parcelamentos Ordin\u00e1rios - Art. 3\u00ba<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=93&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2013\/Lei\/L12865.htm#art17.\">Lei n\u00ba 12.865\/13 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4720<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">PGFN - D\u00e9bitos Previdenci\u00e1rios<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=102&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2014\/lei\/L12996.htm#art2..\">Lei n\u00ba 12.996\/14 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4737<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">PGFN - Demais D\u00e9bitos<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=102&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2014\/lei\/L12996.htm#art2..\">Lei n\u00ba 12.996\/14 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4743<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">RFB - D\u00e9bitos Previdenci\u00e1rios<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=102&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2014\/lei\/L12996.htm#art2..\">Lei n\u00ba 12.996\/14 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4750<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">RFB - Demais D\u00e9bitos<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=102&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2014\/lei\/L12996.htm#art2..\">Lei n\u00ba 12.996\/14 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4059<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">RFB - Parcelamento IRPJ\/CSLL<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=102&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2013\/lei\/l12865.htm#art40\">Lei n\u00ba 12.865\/13 Art. 40<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4065<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">PGFN - Parcelamento IRPJ\/CSLL<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=102&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2013\/lei\/l12865.htm#art40\">Lei n\u00ba 12.865\/13 Art. 40<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4007<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">RFB - Parcelamento - PIS\/Cofins - Institui\u00e7\u00f5es Financeiras e Cia Seguradoras\u00a0<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=102&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2013\/lei\/l12865.htm#art39\">Lei n\u00ba 12.865\/13 Art. 39<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4013<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">PGFN - Parcelamento - PIS\/Cofins - Institui\u00e7\u00f5es Financeiras e Cia Seguradoras\u00a0<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=102&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2013\/lei\/l12865.htm#art39\">Lei n\u00ba 12.865\/13 Art. 39<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4020<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">RFB - Parcelamento PIS\/Cofins<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=102&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2013\/lei\/l12865.htm#art39\">Lei n\u00ba 12.865\/13 Art. 39 \u00a7 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4042<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">PGFN - Parcelamento PIS\/Cofins<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=102&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2013\/lei\/l12865.htm#art39\">Lei n\u00ba 12.865\/13 Art. 39 \u00a7 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">--<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Programa de Regulariza\u00e7\u00e3o Tribut\u00e1ria - D\u00e9bitos Previdenci\u00e1rios<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=126&origem=menu\">GPS<\/a><\/td>\n      <td width=\"504\">\u00a0\/\u00a0<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2015-2018\/2017\/mpv\/mpv766impressao.htm\">MP n\u00ba 766\/17 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">--<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Programa de Regulariza\u00e7\u00e3o Tribut\u00e1ria - Demais D\u00e9bitos<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=10014&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">\u00a0\/\u00a0<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2015-2018\/2017\/mpv\/mpv766impressao.htm\">MP n\u00ba 766\/17 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">--<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Programa Especial de Regulariza\u00e7\u00e3o Tribut\u00e1ria - D\u00e9bitos Previdenci\u00e1rios<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=10016&origem=menu\">GPS<\/a><\/td>\n      <td width=\"504\">\u00a0\/\u00a0<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2015-2018\/2017\/lei\/l13496.htm\">Lei n\u00ba 13.496\/17 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">--<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Programa Especial de Regulariza\u00e7\u00e3o Tribut\u00e1ria - Demais D\u00e9bitos<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=10014&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">\u00a0\/\u00a0<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2015-2018\/2017\/lei\/l13496.htm\">Lei n\u00ba 13.496\/17 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5161<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td>Programa de Regulariza\u00e7\u00e3o Tribut\u00e1ria Rural (PRR)\u00a0<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\"><a href=\"https:\/\/servicos.receitafederal.gov.br\/login?redirectUrl=https:\/\/cav.receita.fazenda.gov.br\/eCAC\/publico\/login.aspx?sistema=10042\">DARF<\/a><\/td>\n      <td width=\"504\">\u00a0\/\u00a0<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2015-2018\/2018\/Lei\/l13606.htm\">Lei n\u00ba 13.606\/18<\/a><\/td>\n    <\/tr>\n  <\/tbody>\n<\/table>\n<p><br>\n  <br>\n<\/p>\n<p>&nbsp;<\/p>\n<\/div><table cellpadding=\"0\" cellspacing=\"0\" class=\"grid\"><thead><tr class=\"headings\"><th><a href=\"javascript:void(0)\" onclick=\"window.location.href='?Mes=8&Ano=2026'\">&lt;<\/a><\/th><th colspan=\"5\">SET\/2026<\/th><th><a href=\"javascript:void(0)\" onclick=\"window.location.href='?Mes=10&Ano=2026'\">&gt;<\/a><\/th><\/tr><tr class=\"headings gradiente\"><th width=\"14%\" style=\"border-left:1px solid #DADFE0;\"><a><span>D<\/span><\/a><\/th><th width=\"14%\"><span><a>S<\/span><\/a><\/th><th width=\"14%\"><span><a>T<\/span><\/a><\/th><th width=\"14%\"><span><a>Q<\/span><\/a><\/th><th width=\"14%\"><span><a>Q<\/span><\/a><\/th><th width=\"14%\"><span><a>S<\/span><\/a><\/th><th width=\"14%\"><span><a>S<\/a><\/span><\/th><\/tr><\/thead><tbody><tr class=\"calendar-row calendar\"><td class=\"calendar-day-np\" style=\"border-left:0px;\">&nbsp;<\/td><td class=\"calendar-day-np\" style=\"border-left:0px;\">&nbsp;<\/td><td id=\"2026-09-01\" class=\"calendarDay\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis1\">01<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-09-02\" class=\"calendarDay\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis2\">02<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-09-03\" class=\"calendarDay marked\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis3\">03<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-09-04\" class=\"calendarDay\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis4\">04<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-09-05\" class=\"calendarDay\" style=\"border-right:1px solid #DADFE0;\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis5\">05<\/a>\n\t\t\t\t<\/div><\/td><\/tr><tr class=\"calendar-row calendar\"><td id=\"2026-09-06\" class=\"domingo\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis6\">06<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-09-07\" class=\"calendarDay\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis7\">07<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-09-08\" class=\"calendarDay marked\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis8\">08<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-09-09\" class=\"calendarDay\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis9\">09<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-09-10\" class=\"calendarDay marked\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis10\">10<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-09-11\" class=\"calendarDay\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis11\">11<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-09-12\" class=\"calendarDay\" style=\"border-right:1px solid #DADFE0;\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis12\">12<\/a>\n\t\t\t\t<\/div><\/td><\/tr><tr class=\"calendar-row calendar\"><td id=\"2026-09-13\" class=\"domingo\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis13\">13<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-09-14\" class=\"calendarDay\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis14\">14<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-09-15\" class=\"calendarDay marked\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis15\">15<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-09-16\" class=\"calendarDay\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis16\">16<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-09-17\" class=\"calendarDay\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis17\">17<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-09-18\" class=\"calendarDay marked\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis18\">18<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-09-19\" class=\"calendarDay\" style=\"border-right:1px solid #DADFE0;\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis19\">19<\/a>\n\t\t\t\t<\/div><\/td><\/tr><tr class=\"calendar-row calendar\"><td id=\"2026-09-20\" class=\"domingo marked\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis20\">20<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-09-21\" class=\"calendarDay marked\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis21\">21<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-09-22\" class=\"calendarDay\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis22\">22<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-09-23\" class=\"calendarDay marked\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis23\">23<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-09-24\" class=\"calendarDay\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis24\">24<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-09-25\" class=\"calendarDay marked\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis25\">25<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-09-26\" class=\"calendarDay\" style=\"border-right:1px solid #DADFE0;\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis26\">26<\/a>\n\t\t\t\t<\/div><\/td><\/tr><tr class=\"calendar-row calendar\"><td id=\"2026-09-27\" class=\"domingo\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis27\">27<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-09-28\" class=\"calendarDay\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis28\">28<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-09-29\" class=\"calendarDay\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis29\">29<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-09-30\" class=\"calendarDay marked\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis30\">30<\/a>\n\t\t\t\t<\/div><\/td><td class=\"calendar-day-np\"><\/td><td class=\"calendar-day-np\"><\/td><td class=\"calendar-day-np\"><\/td><\/tr><\/tbody><\/table> \n<\/form>\n<\/span>\n<!-- CJT Shortcode Block (5) - calendario-federal - END -->\n\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1b05682 e-con-full e-flex e-con e-child\" data-id=\"1b05682\" 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-c20ca19 elementor-widget elementor-widget-heading\" data-id=\"c20ca19\" 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-dcbc366 elementor-widget elementor-widget-shortcode\" data-id=\"dcbc366\" data-element_type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-shortcode\">\n\n<!-- CJT Shortcode Block (1) - noticias-empresariais - START -->\n<span id='csmi-5d06901ba2e49bd3dfb5d6dd7037e51d' class='csmi csmi-bid-1 csmi-noticias-empresariais'><link rel=\"stylesheet\" href=\"https:\/\/cdnjs.cloudflare.com\/ajax\/libs\/fancybox\/3.0.47\/jquery.fancybox.min.css\" \/>\n<script src=\"https:\/\/cdnjs.cloudflare.com\/ajax\/libs\/fancybox\/3.0.47\/jquery.fancybox.min.js\"><\/script>\n<div>14\/09\/2026 - <a data-fancybox data-src=\"#news12449\" href=\"javascript:;\" class=\"tool\" title=\"TSE mant\u00e9m suspensa decis\u00e3o sobre fraude \u00e0 cota de g\u00eanero nas elei\u00e7\u00f5es de 2024\">TSE mant\u00e9m suspensa decis\u00e3o sobre frau...<\/a><\/div> \n\t\t\t<div id=\"news12449\" 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>TSE mant\u00e9m suspensa decis\u00e3o sobre fraude \u00e0 cota de g\u00eanero nas elei\u00e7\u00f5es de 2024<\/h2><br \/><br \/>\n\t\t\t\t<p>O Tribunal Superior Eleitoral confirmou por unanimidade, na \u00faltima quinta-feira (10\/9), uma liminar que suspendeu os efeitos de uma decis\u00e3o do Tribunal Regional Eleitoral de Goi\u00e1s que reconheceu fraude \u00e0 cota de g\u00eanero pelo Partido Democr\u00e1tico Trabalhista (PDT) nas elei\u00e7\u00f5es municipais de 2024 em Campinorte (GO).<div><br><\/div><div>Ministro Dias Toffoli (10\/09)Cleia Viana\/Secom\/TSE<\/div><div>Plen\u00e1rio referendou liminar do ministro Dias Toffoli at\u00e9 julgamento definitivo<\/div><div>A decis\u00e3o do TRE-GO havia determinado a cassa\u00e7\u00e3o do Demonstrativo de Regularidade dos Atos Partid\u00e1rios (Drap) do PDT e dos diplomas dos candidatos eleitos pela legenda, bem como a nulidade dos votos do partido.<\/div><div><br><\/div><div>Ao votar pelo referendo da medida cautelar, o relator do processo, ministro Dias Toffoli, destacou que, em an\u00e1lise preliminar, est\u00e3o presentes ind\u00edcios de plausibilidade das alega\u00e7\u00f5es apresentadas pelos requerentes Paulo Henrique Ferreira da Silva e Ana Francisca de Oliveira, candidatos ao cargo de vereador pelo PDT nas elei\u00e7\u00f5es de 2024.<\/div><div><br><\/div><div>Segundo o ministro, h\u00e1 elementos que sugerem poss\u00edvel amplia\u00e7\u00e3o indevida do objeto da a\u00e7\u00e3o e eventual julgamento al\u00e9m do que foi pedido inicialmente, uma vez que a senten\u00e7a de primeiro grau examinou apenas a candidatura de Ana Francisca de Oliveira.<\/div><div><br><\/div><div><br><\/div><div>conjur_v3<\/div><div>O relator tamb\u00e9m entendeu estarem presentes os requisitos legais para a concess\u00e3o da tutela de urg\u00eancia. Com isso, foi mantida a suspens\u00e3o da execu\u00e7\u00e3o do ac\u00f3rd\u00e3o regional, inclusive da determina\u00e7\u00e3o de cumprimento imediato da decis\u00e3o, at\u00e9 o julgamento definitivo do recurso pelo TSE. Com informa\u00e7\u00f5es da assessoria de imprensa do TSE._  <\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>14\/09\/2026<\/em>\n\t\t\t\t<\/p><br \/><p><strong>Fonte : <\/strong><em>Consultor Juridico<\/em><\/p>\n\t\t\t<\/div><div>14\/09\/2026 - <a data-fancybox data-src=\"#news12450\" href=\"javascript:;\" class=\"tool\" title=\"STJ vai decidir se normas ambientais bastam para dar seguran\u00e7a ao fracking\">STJ vai decidir se normas ambientais bas...<\/a><\/div> \n\t\t\t<div id=\"news12450\" style=\"display:none; position:relative; width:80%!important;  border-radius:5px; max-height:450px; overflow:auto; color:z-index:100000;\">\n\t\t\t\t<h2>STJ vai decidir se normas ambientais bastam para dar seguran\u00e7a ao fracking<\/h2><br \/><br \/>\n\t\t\t\t<p>A sufici\u00eancia do licenciamento ambiental para mapear, prevenir e mitigar os danos causados pela explora\u00e7\u00e3o de g\u00e1s natural e \u00f3leo com fraturamento hidr\u00e1ulico (fracking) dominou as manifesta\u00e7\u00f5es de interessados em julgamento da 1\u00aa Se\u00e7\u00e3o do Superior Tribunal de Justi\u00e7a.<div><br><\/div><div><br><\/div><div>STJ debate os riscos da explora\u00e7\u00e3o do g\u00e1s natural com o uso do fracking<\/div><div>A possibilidade de admitir essa t\u00e9cnica de extra\u00e7\u00e3o em fontes n\u00e3o convencionais est\u00e1 em an\u00e1lise em incidente de assun\u00e7\u00e3o de compet\u00eancia (IAC). Relator do processo, o ministro Afr\u00e2nio Vilela pediu vista regimental antes de proferir seu voto.<\/div><div><br><\/div><div>O STJ vai decidir se cabe o fracking com base em normas de prote\u00e7\u00e3o ao meio ambiente e aos biomas como a Pol\u00edtica Nacional do Meio Ambiente, a Pol\u00edtica Nacional dos Recursos H\u00eddricos, a Lei do Petr\u00f3leo e a Pol\u00edtica Nacional da Mudan\u00e7a do Clima.<\/div><div><br><\/div><div><br><\/div><div>A t\u00e9cnica consiste na inje\u00e7\u00e3o de uma mistura com produtos qu\u00edmicos para criar fraturas em rochas e no solo, permitindo que os combust\u00edveis f\u00f3sseis alcancem a superf\u00edcie. Sua utiliza\u00e7\u00e3o \u00e9 controversa porque gera um volume consider\u00e1vel de res\u00edduos t\u00f3xicos e radioativos.<\/div><div><br><\/div><div>Esse tipo de explora\u00e7\u00e3o est\u00e1 restrito a poucas \u00e1reas vinculadas a leil\u00f5es que foram feitos em 2013. O Tribunal Regional Federal da 3\u00aa Regi\u00e3o autorizou a explora\u00e7\u00e3o de alguns blocos licitados, enquanto o TRF da 1\u00aa Regi\u00e3o impediu a assinatura de contratos.<\/div><div><br><\/div><div>powered by<\/div><div>ask.divee.ai<\/div><div><br><\/div><div>Resume os pontos principais<\/div><div>\u203a<\/div><div><br><\/div><div>Quais s\u00e3o as principais conclus\u00f5es?<\/div><div>\u203a<\/div><div><br><\/div><div>Sobre o que \u00e9 este texto?<\/div><div>\u203a<\/div><div><br><\/div><div>O que voc\u00ea gostar<\/div><div><br><\/div><div><br><\/div><div>A resposta do STJ dificilmente se limitar\u00e1 a um sim ou n\u00e3o. A an\u00e1lise se dar\u00e1 sob o prisma do processo estrutural, uma forma de lidar com conflitos abrangentes por meio de medidas organizadas e consensuais, como a cria\u00e7\u00e3o de planos a longo prazo.<\/div><div><br><\/div><div>Para melhor decidir, Afr\u00e2nio Vilela promoveu audi\u00eancias p\u00fablicas, fez consultas a diversos \u00f3rg\u00e3os nacionais e internacionais e preparou um relat\u00f3rio executivo e um caderno informativo para esclarecer aos colegas o que exatamente est\u00e1 em discuss\u00e3o e suas consequ\u00eancias.<\/div><div><br><\/div><div>Da tribuna, ele presenciou um debate sobre a efetividade do licenciamento ambiental diante de uma t\u00e9cnica de explora\u00e7\u00e3o de combust\u00edveis f\u00f3sseis que ainda est\u00e1 sob estudo.<\/div><div><br><\/div><div>Fracking \u00e9 um risco<\/div><div>Muitos dos que se posicionaram contra o uso do fracking criticaram o modelo adotado pela Ag\u00eancia Nacional do Petr\u00f3leo (ANP) na Resolu\u00e7\u00e3o ANP 21\/2014, que apresentou defini\u00e7\u00f5es sobre gerenciamento de recursos h\u00eddricos, prote\u00e7\u00e3o ambiental e integridade dos po\u00e7os explorados.<\/div><div><br><\/div><div>Aur\u00e9lio Veiga Rios, subprocurador-geral da Rep\u00fablica, apontou que a norma se baseia em desempenho e autocontrole, conferindo margem ampla demais de discricionaridade t\u00e9cnica para demonstrar a adequa\u00e7\u00e3o das medidas de seguran\u00e7a associadas \u00e0 atividade.<\/div><div><br><\/div><div>\u201cEsse modelo pode ser juridicamente toler\u00e1vel em atividades cujos impactos estejam suficientemente conhecidos. Em cen\u00e1rios de incerteza cient\u00edfica relevante, n\u00e3o pode esse cen\u00e1rio substituir o dever estatal da avalia\u00e7\u00e3o preventiva.\u201d<\/div><div><br><\/div><div>Um dos pontos nodais citados por ele \u00e9 a falta de crit\u00e9rios objetivos para definir a dist\u00e2ncia m\u00ednima de seguran\u00e7a entre as \u00e1reas de fraturamento hidr\u00e1ulico e os sistemas aqu\u00edferos. A contamina\u00e7\u00e3o da \u00e1gua \u00e9 um dos principais riscos da t\u00e9cnica.<\/div><div><br><\/div><div>Para o subprocurador, n\u00e3o se trata de dispensar a regulamenta\u00e7\u00e3o setorial. \u201cO autocontrole ou autorregula\u00e7\u00e3o n\u00e3o pode ser o fundamento principal da seguran\u00e7a de uma atividade cujos riscos regionais e nacionais ainda n\u00e3o foram suficientemente identificados.\u201d<\/div><div><br><\/div><div>Licenciamento ambiental aberto<\/div><div>\u201cComo uma t\u00e9cnica t\u00e3o perigosa pode ser regulada por conceitos abertos como \u2018dist\u00e2ncia segura\u2019 e \u2018melhores pr\u00e1ticas\u2019 quando n\u00e3o dispomos de dados hidrogeol\u00f3gicos para compreender quais seriam esses par\u00e2metros?\u201d, indagou Bianca Vilas B\u00f4as.<\/div><div><br><\/div><div>A advogada representou a Associa\u00e7\u00e3o Interamericana para a Defesa do Ambiente (Aida) e sustentou que n\u00e3o \u00e9 vi\u00e1vel que projetos de fracking sejam avaliados por licenciamento fragmentado, po\u00e7o a po\u00e7o, nem que a seguran\u00e7a seja presumida. \u201cEm escala industrial, os po\u00e7os e os danos se multiplicam de forma cumulativa.\u201d<\/div><div><br><\/div><div>Lu\u00eds Ormay J\u00fanior, que falou pelo Instituto Internacional Arayara de Educa\u00e7\u00e3o e Cultural, seguiu linha parecida ao rebater o argumento de que tudo pode ser resolvido no licenciamento ambiental. Em sua opini\u00e3o, essa posi\u00e7\u00e3o ignora dois fatores essenciais.<\/div><div><br><\/div><div>O primeiro \u00e9 o custo de oportunidade. Ao se autorizar o fracking, haver\u00e1 um fluxo de capital direcionado a ele que deixar\u00e1 de ser utilizado em atividades de descarboniza\u00e7\u00e3o e transi\u00e7\u00e3o energ\u00e9tica.<\/div><div><br><\/div><div>O segundo \u00e9 a vulnerabilidade jur\u00eddica em que se colocar\u00e1 a Uni\u00e3o, que passar\u00e1 a ser alvo de processos em busca de indeniza\u00e7\u00f5es milion\u00e1rias relacionadas tanto \u00e0 atividade econ\u00f4mica quanto aos preju\u00edzos causados por ela.<\/div><div><br><\/div><div>Caio Jesus, da Defensoria P\u00fablica de S\u00e3o Paulo, disse ao STJ que a aplica\u00e7\u00e3o dos princ\u00edpios da precau\u00e7\u00e3o e da preven\u00e7\u00e3o n\u00e3o \u00e9 uma op\u00e7\u00e3o pol\u00edtica ou estrat\u00e9gica, mas um dever jur\u00eddico que decorre da Constitui\u00e7\u00e3o Federal.<\/div><div><br><\/div><div>Avan\u00e7os na regula\u00e7\u00e3o<\/div><div>Do outro lado da disputa, diversas entidades tentaram desfazer a ideia de riscos incalcul\u00e1veis. Manuellita Hermes, em nome da ANP, apontou avan\u00e7os recentes na regulamenta\u00e7\u00e3o, entre resolu\u00e7\u00f5es setoriais e notas t\u00e9cnicas.<\/div><div><br><\/div><div>A advogada da Uni\u00e3o Laura Fernandes disse que entre a licita\u00e7\u00e3o e o uso efetivo da t\u00e9cnica h\u00e1 etapas sucessivas de explora\u00e7\u00e3o, aprova\u00e7\u00e3o de planos espec\u00edficos e licenciamento ambiental rigoroso e suficiente para permitir esse tipo de atividade.<\/div><div><br><\/div><div>\u201cO princ\u00edpio da precau\u00e7\u00e3o opera no interior desse procedimento de controle, justificando exig\u00eancias t\u00e9cnicas, mas n\u00e3o a supress\u00e3o em abstrato de uma t\u00e9cnica\u201d, afirmou a advogada, que acrescentou que a formula\u00e7\u00e3o da pol\u00edtica energ\u00e9tica cabe ao Poder Executivo. \u201cFixar tese judicial proibitiva substitui a valora\u00e7\u00e3o do regulador.\u201d<\/div><div><br><\/div><div>Frederico Ferreira, pela Petrobras, destacou que a t\u00e9cnica de fracking n\u00e3o \u00e9 nova no Brasil, mas apenas seu uso nas chamadas fontes n\u00e3o convencionais. Ou seja, a t\u00e9cnica j\u00e1 foi amplamente testada, mas n\u00e3o no tipo de reservat\u00f3rio que se busca explorar.<\/div><div><br><\/div><div>Ele explicou que o licenciamento \u00e9 faseado: a fase de explora\u00e7\u00e3o \u00e9 prospectiva, de pesquisa, e s\u00f3 ap\u00f3s identificada a jazida com viabilidade e seguran\u00e7a passa-se \u00e0 fase de produ\u00e7\u00e3o, exigindo-se novo licenciamento espec\u00edfico para cada etapa. \u201cProibir a outorga de concess\u00f5es para pesquisa retira do pa\u00eds a possibilidade de investigar novas fontes de energia.\u201d<\/div><div><br><\/div><div>Riscos gerenciados<\/div><div>Gustavo Assis de Oliveira, da Associa\u00e7\u00e3o Brasileira de Ge\u00f3logos de Petr\u00f3leo (ABGP), n\u00e3o negou a exist\u00eancia de riscos inerentes a interven\u00e7\u00f5es humanas, mas afirmou que s\u00e3o todos mapeados, gerenciados e mitigados no licenciamento ambiental.<\/div><div><br><\/div><div>\u201cEssa avalia\u00e7\u00e3o deve ser feita caso a caso na sede pr\u00f3pria do licenciamento ambiental. N\u00e3o se deve converter o princ\u00edpio da precau\u00e7\u00e3o em uma negativa gen\u00e9rica e abstrata\u201d, defendeu o advogado.<\/div><div><br><\/div><div>De forma parecida, Guilherme Almeida Mota, do Instituto Brasileiro de Petr\u00f3leo e G\u00e1s (IBP), argumentou que o desenvolvimento sustent\u00e1vel exige o equil\u00edbrio entre prote\u00e7\u00e3o ambiental e desenvolvimento econ\u00f4mico. \u201cO sistema regulat\u00f3rio brasileiro e da ANP trazem regramentos claros e transparentes.\u201d<\/div><div><br><\/div><div>\u201cNingu\u00e9m nesta sala defende a libera\u00e7\u00e3o ampla e irrestrita do fraturamento hidr\u00e1ulico\u201d, disse Jana\u00edna Santos Castro, que representou a Associa\u00e7\u00e3o Brasileira dos Produtores Independentes de Petr\u00f3leo e G\u00e1s (ABPIP). \u201cToda atividade industrial de impacto passa pelo crivo do licenciamento e da emiss\u00e3o de licen\u00e7as. A concep\u00e7\u00e3o desse processo como estrutural pelo relator reflete a maturidade institucional do pa\u00eds.\u201d_  <\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>14\/09\/2026<\/em>\n\t\t\t\t<\/p><br \/><p><strong>Fonte : <\/strong><em>Consultor Juridico<\/em><\/p>\n\t\t\t<\/div><div>09\/09\/2026 - <a data-fancybox data-src=\"#news12445\" href=\"javascript:;\" class=\"tool\" title=\"Demora para restabelecer energia depois de temporal gera dano moral\">Demora para restabelecer energia depois ...<\/a><\/div> \n\t\t\t<div id=\"news12445\" 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>Demora para restabelecer energia depois de temporal gera dano moral<\/h2><br \/><br \/>\n\t\t\t\t<p>Com o entendimento de que a priva\u00e7\u00e3o prolongada de servi\u00e7o essencial \u00e9 suficiente para caracterizar dano moral indeniz\u00e1vel, a 36\u00aa C\u00e2mara de Direito Privado do Tribunal de Justi\u00e7a de S\u00e3o Paulo condenou uma concession\u00e1ria de energia el\u00e9trica a indenizar dois consumidores que ficaram sem luz por seis dias depois de um temporal que atingiu a Grande S\u00e3o Paulo.<div><br><\/div><div>torre energia el\u00e9trica luzMagnific<\/div><div>Consumidores que ficaram seis dias sem luz ser\u00e3o indenizados por concession\u00e1ria<\/div><div>O colegiado manteve a decis\u00e3o da 3\u00aa Vara C\u00edvel de Tabo\u00e3o da Serra, proferida pelo juiz Luiz Henrique Lorey, que reconheceu falha na presta\u00e7\u00e3o de servi\u00e7o.<\/div><div><br><\/div><div>A indeniza\u00e7\u00e3o por danos morais foi aumentada de R$ 2,5 mil para R$ 5 mil para cada autor.<\/div><div><br><\/div><div>No recurso, a concession\u00e1ria alegou que os autores n\u00e3o provaram os danos causados pela interrup\u00e7\u00e3o do fornecimento de luz \u2014 como perda de alimentos e transtornos \u00e0 sa\u00fade e seguran\u00e7a \u2014 e que se tratou de uma situa\u00e7\u00e3o de for\u00e7a maior, o que caracterizaria um excludente de responsabilidade civil.<\/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>ask.divee.ai<\/div><div><br><\/div><div>Quais s\u00e3o as principais conclus\u00f5es?<\/div><div>\u203a<\/div><div><br><\/div><div>Sobre o que \u00e9 este texto?<\/div><div>\u203a<\/div><div><br><\/div><div>Resume os pontos principais<\/div><div>\u203a<\/div><div><br><\/div><div><br><\/div><div><br><\/div><div>Responsabilidade da concession\u00e1ria<\/div><div>Por\u00e9m, o relator do recurso, desembargador Arantes Theodoro, destacou que, ainda que a interrup\u00e7\u00e3o inicial pudesse ser atribu\u00edda \u00e0 intensidade do temporal, \u201ccabe \u00e0 concession\u00e1ria n\u00e3o s\u00f3 adotar medidas de adequa\u00e7\u00e3o da sua rede el\u00e9trica para tais situa\u00e7\u00f5es, mas tamb\u00e9m manter plano de conting\u00eancia que venha a mitigar o impacto daquela sorte de evento\u201d.<\/div><div><br><\/div><div>O magistrado frisou que eventos clim\u00e1ticos dessa natureza v\u00eam se tornando frequentes, exigindo planejamento e medidas de conting\u00eancia por parte da empresa.<\/div><div><br><\/div><div>O relator tamb\u00e9m observou que a demora no restabelecimento da energia depois do temporal resultou na aplica\u00e7\u00e3o de uma multa de R$ 165 milh\u00f5es pela Ag\u00eancia Nacional de Energia El\u00e9trica (Aneel) \u00e0 concessionaria.<\/div><div><br><\/div><div>Completaram a vota\u00e7\u00e3o un\u00e2nime os desembargadores Pedro Baccarat e Walter Exner. 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>09\/09\/2026<\/em>\n\t\t\t\t<\/p><br \/><p><strong>Fonte : <\/strong><em>Consultor Juridico<\/em><\/p>\n\t\t\t<\/div><div>09\/09\/2026 - <a data-fancybox data-src=\"#news12446\" href=\"javascript:;\" class=\"tool\" title=\"Dino reintegra diretor-geral da PF e pro\u00edbe interfer\u00eancia de ministros do STF na corpora\u00e7\u00e3o\">Dino reintegra diretor-geral da PF e pro...<\/a><\/div> \n\t\t\t<div id=\"news12446\" 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>Dino reintegra diretor-geral da PF e pro\u00edbe interfer\u00eancia de ministros do STF na corpora\u00e7\u00e3o<\/h2><br \/><br \/>\n\t\t\t\t<p>O ministro Fl\u00e1vio Dino, do Supremo Tribunal Federal, determinou a reintegra\u00e7\u00e3o de Andrei Rodrigues no cargo de delegado e diretor-geral da Pol\u00edcia Federal, revertendo o afastamento ordenado por Andr\u00e9 Mendon\u00e7a no dia anterior.<div><br><\/div><div>Fl\u00e1vio Dino ministro Supremo Tribunal Federal STFLuiz Silveira\/STF<\/div><div>Fl\u00e1vio Dino recolocou Andrei Rodrigues no cargo de diretor da PF em decis\u00e3o monocr\u00e1tica<\/div><div>Na decis\u00e3o monocr\u00e1tica, Dino ainda pro\u00edbe novas medidas cautelares fundadas em atos praticados no regular exerc\u00edcio de suas atribui\u00e7\u00f5es funcionais, ressalvadas eventuais apura\u00e7\u00f5es disciplinares, cab\u00edveis pelos superiores hier\u00e1rquicos e n\u00e3o por ministros do STF.<\/div><div><br><\/div><div>A decis\u00e3o tamb\u00e9m vale para Leandro Almada da Costa, que foi afastado dos cargos de delegado e diretor de intelig\u00eancia policial da Pol\u00edcia Federal. Com isso, essa diretoria espec\u00edfica volta a operar novamente, ap\u00f3s ser proibida de produzir relat\u00f3rios por Andr\u00e9 Mendon\u00e7a.<\/div><div><br><\/div><div>O ministro Fl\u00e1vio Dino ainda ponderou que a decis\u00e3o submete-se exclusivamente \u00e0 autoridade do Plen\u00e1rio do Supremo Tribunal Federal \u2014 ou seja, o referendo ou recurso contr\u00e1rio n\u00e3o poder\u00e3o ser julgados pela 1\u00aa Turma do STF.<\/div><div><br><\/div><div><br><\/div><div><br><\/div><div>A decis\u00e3o foi tomada nos autos de uma peti\u00e7\u00e3o que trata do acesso da PF \u00e0 \u00edntegra do material apreendido pela Pol\u00edcia Civil de S\u00e3o Paulo em investiga\u00e7\u00f5es de emendas parlamentares federais destinadas a empresas seriam respons\u00e1veis pelo filme Dark Horse.<\/div><div><br><\/div><div>powered by<\/div><div>ask.divee.ai<\/div><div><br><\/div><div>Sobre o que \u00e9 este texto?<\/div><div>\u203a<\/div><div><br><\/div><div>Resume os pontos principais<\/div><div>\u203a<\/div><div><br><\/div><div>Quais s\u00e3o as principais conclus\u00f5es?<\/div><div>\u203a<\/div><div><br><\/div><div>Posso ajud\u00e1-<\/div><div><br><\/div><div>Andrei Rodrigues peticionou no caso informando ao ministro Dino que a decis\u00e3o de Mendon\u00e7a interfere na organiza\u00e7\u00e3o da equipe respons\u00e1vel pelas investiga\u00e7\u00f5es, retarda o acesso ao material disponibilizado e compromete a atua\u00e7\u00e3o c\u00e9lere da PF.<\/div><div><br><\/div><div>O ministro do STF decidiu considerando a pr\u00f3pria compet\u00eancia e a necessidade de resguardar a plena efetividade das medidas urgentes determinadas. E, para isso, avan\u00e7ou sobre a legitimidade da decis\u00e3o de Andr\u00e9 Mendon\u00e7a.<\/div><div><br><\/div><div>\u201cN\u00e3o se afirma o car\u00e1ter doloso da conduta de qualquer agente p\u00fablico, mas \u00e9 evidente que, objetivamente, a interrup\u00e7\u00e3o dos trabalhos de dire\u00e7\u00e3o de investiga\u00e7\u00f5es policiais interessa, sobretudo, aos investigados\u201d, diz.<\/div><div><br><\/div><div>Incompet\u00eancia do Novo<\/div><div>Dino inicia sua an\u00e1lise apontando a ilegitimidade do Partido Novo, que foi o requerente do afastamento do diretor-geral da PF. N\u00e3o cabe a legenda a requerer medidas cautelares em investiga\u00e7\u00f5es criminais ou processos penais.<\/div><div><br><\/div><div>Para ele, essa m\u00e1cula \u00e9 ainda mais evidente quando se considera que o Novo est\u00e1 interessado na cautelar de Mendon\u00e7a por possuir candidato \u00e0 Presid\u00eancia da Rep\u00fablica \u2014 Romeu Zema, que na campanha tem feito ataques a ministros do STF.<\/div><div><br><\/div><div>O ministro Fl\u00e1vio Dino tamb\u00e9m questiona a compet\u00eancia de Mendon\u00e7a para interferir na nomea\u00e7\u00e3o do diretor-geral da PF, cuja compet\u00eancia \u00e9 da presid\u00eancia da Rep\u00fablica. Ainda mais porque est\u00e3o em an\u00e1lise no STF quest\u00f5es relacionadas a materiais produzidos pela corpora\u00e7\u00e3o.<\/div><div><br><\/div><div>Ele se refere ao embate entre Mendon\u00e7a e Moraes. O primeiro levantou sigilo de relat\u00f3rio da PF que aponta Moraes como interlocutor do banqueiro Daniel Vorcaro em investiga\u00e7\u00f5es sobre desvios praticados no \u00e2mbito do Banco Master.<\/div><div><br><\/div><div>Moraes devolveu apresentando relat\u00f3rio de intelig\u00eancia da PF \u2014 os mesmos suspensos por Mendon\u00e7a \u2014 indicando atua\u00e7\u00e3o tendenciosa e eleitoreira do relator do caso Master. O tema ser\u00e1 analisado pelo presidente do STF, ministro Luiz Edson Fachin.<\/div><div><br><\/div><div>Para Dino, a decis\u00e3o de Mendon\u00e7a se sobrep\u00f5e a isso de maneira indevida. \u201cUma parte pode ser juiz de si mesma e antecipar ju\u00edzos de valor sobre relat\u00f3rios da Pol\u00edcia Federal que expressamente a mencionam?\u201d, indaga Dino.<\/div><div><br><\/div><div>Impacto na PF<\/div><div>A consequ\u00eancia, segundo Fl\u00e1vio Dino, \u00e9 uma decis\u00e3o de Andr\u00e9 Mendon\u00e7a que determina a paralisa\u00e7\u00e3o da produ\u00e7\u00e3o de relat\u00f3rios de intelig\u00eancia da PF que afetam procedimentos urgentes sob sua relatoria.<\/div><div><br><\/div><div>Para ele, diverg\u00eancias pessoais do colega com integrantes da corpora\u00e7\u00e3o n\u00e3o podem converter-se em fundamento para prola\u00e7\u00e3o de decis\u00e3o em causa pr\u00f3pria, paralisando investiga\u00e7\u00f5es diversas e o trabalho dos policiais federais.<\/div><div><br><\/div><div>Dino chega a mencionar que a interfer\u00eancia \u00e9 mais grave diante da informa\u00e7\u00e3o de que Mendon\u00e7a teria recebido Daniel Vorcaro em reuni\u00e3o pessoal intermediada por pessoas que figuram em investiga\u00e7\u00f5es em curso no Poder Judici\u00e1rio.<\/div><div><br><\/div><div>\u201cEnquanto o Plen\u00e1rio do STF n\u00e3o for chamado a se manifestar, n\u00e3o \u00e9 cab\u00edvel que investiga\u00e7\u00f5es urgentes e com dilig\u00eancias em curso, deferidas nestes autos, e em outros, sejam interrompidas em face de caos administrativo imposto externamente \u00e0 Pol\u00edcia Federal, com a demiss\u00e3o de todo o seu corpo diretivo\u201d, resumiu Dino.<\/div><div><br><\/div><div>Crise suprema<\/div><div>A monocr\u00e1tica de Andr\u00e9 Mendon\u00e7a chegou a ser levada a referendo pela 2\u00aa Turma do STF na tarde de ter\u00e7a, mas foi interrompida imediatamente por pedido de vista do ministro Gilmar Mendes. Ainda assim, Luiz Fux e Nunes Marques votaram para confirm\u00e1-la, formando maioria.<\/div><div><br><\/div><div>Como mostrou a revista eletr\u00f4nica Consultor Jur\u00eddico, tal decis\u00e3o poderia, em tese, ser cassada pelo presidente do STF e levada para referendo no Plen\u00e1rio.<\/div><div><br><\/div><div>A retirada de Andrei Rodrigues do cargo de diretor-geral da PF levou onze outros diretores a divulgar carta manifestando total apoio e colocando seus cargos \u00e0 disposi\u00e7\u00e3o. Mais tarde, a advocacia-geral da Uni\u00e3o pediu a Fachin a suspens\u00e3o da decis\u00e3o de Mendon\u00e7a.<\/div><div><br><\/div><div>Trata-se de mais um cap\u00edtulo da crise interna vivida no STF. Ainda na ter\u00e7a, ministros aposentados e ex-presidentes divulgaram uma carta ao presidente da corte, Edson Fachin, em que pedem uma imediata e rigorosa apura\u00e7\u00e3o sobre o que chamam de \u201cmais aguda crise de sua hist\u00f3ria\u201d._  <\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>09\/09\/2026<\/em>\n\t\t\t\t<\/p><br \/><p><strong>Fonte : <\/strong><em>Consultor Juridico<\/em><\/p>\n\t\t\t<\/div><div>08\/09\/2026 - <a data-fancybox data-src=\"#news12441\" href=\"javascript:;\" class=\"tool\" title=\"TJ-RJ julga mais de 1 milh\u00e3o de processos no primeiro semestre de 2026\">TJ-RJ julga mais de 1 milh\u00e3o de process...<\/a><\/div> \n\t\t\t<div id=\"news12441\" 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-RJ julga mais de 1 milh\u00e3o de processos no primeiro semestre de 2026<\/h2><br \/><br \/>\n\t\t\t\t<p>O Tribunal de Justi\u00e7a do Rio de Janeiro encerrou o primeiro semestre de 2026 com n\u00fameros que confirmam sua posi\u00e7\u00e3o entre os tribunais mais produtivos do pa\u00eds. Segundo dados do Conselho Nacional de Justi\u00e7a atualizados at\u00e9 30 de junho, a Justi\u00e7a fluminense julgou 1.019.034 processos e proferiu 1.564.257 decis\u00f5es nos primeiros seis meses do ano.<div><br><\/div><div>TJ-RJ<\/div><div>Tribunal de Justi\u00e7a do Rio de Janeiro julgou mais a\u00e7\u00f5es do que as protocoladas no per\u00edodo<\/div><div>A marca \u00e9 acompanhada por uma queda significativa na taxa de congestionamento do tribunal, consolidando o avan\u00e7o da efici\u00eancia e da digitaliza\u00e7\u00e3o nos servi\u00e7os prestados aos cidad\u00e3os fluminenses.<\/div><div><br><\/div><div>De acordo com a Base Nacional de Dados do Poder Judici\u00e1rio (DataJud), o TJ-RJ alcan\u00e7ou, no primeiro semestre, um \u00cdndice de Atendimento \u00e0 Demanda de 122,96%. O indicador revela que a Justi\u00e7a do Rio conseguiu solucionar e arquivar um volume de processos substancialmente maior do que o montante de novas a\u00e7\u00f5es protocoladas no mesmo per\u00edodo.<\/div><div><br><\/div><div>Os n\u00fameros de 2026 desenham o tamanho do desafio e a velocidade de resposta do Judici\u00e1rio fluminense: o tribunal fechou o semestre com 5.030.971 processos ativos sob sua gest\u00e3o. Nos primeiros seis meses do ano, o total de a\u00e7\u00f5es julgadas por magistrados de primeira e segunda inst\u00e2ncias superou com folga as 943.261 novas a\u00e7\u00f5es que chegaram \u00e0 Justi\u00e7a no mesmo per\u00edodo.&nbsp;&nbsp;<\/div><div><br><\/div><div><br><\/div><div>Ao todo, 1.240.641 processos foram arquivados definitivamente, aliviando o estoque acumulado de anos anteriores. Foram tamb\u00e9m proferidas 1.564.257 decis\u00f5es e produzidos 2.759.966 despachos. E o tribunal realizou no per\u00edodo 121.276 audi\u00eancias, sendo 47.543 de concilia\u00e7\u00e3o.<\/div><div><br><\/div><div>O reflexo mais direto desse esfor\u00e7o est\u00e1 na taxa de congestionamento bruta, que despencou para 65,26% no encerramento de junho. A redu\u00e7\u00e3o mostra um progresso constante se comparada aos anos anteriores: em 2023, o \u00edndice de congestionamento da corte alcan\u00e7ava a marca de 76,54%. Quanto menor essa taxa, mais r\u00e1pido o processo caminha entre o protocolo inicial e a decis\u00e3o final.<\/div><div><br><\/div><div>powered by<\/div><div>ask.divee.ai<\/div><div><br><\/div><div>Resume os pontos principais<\/div><div>\u203a<\/div><div><br><\/div><div>Quais s\u00e3o as principais conclus\u00f5es?<\/div><div>\u203a<\/div><div><br><\/div><div>Sobre o que \u00e9 este texto?<\/div><div>\u203a<\/div><div><br><\/div><div>Posso ajud\u00e1-lo com este arti<\/div><div><br><\/div><div><br><\/div><div>Os n\u00fameros mostram ainda um Judici\u00e1rio praticamente totalmente digital. Entre os novos processos, 99,99% tramitaram em meio eletr\u00f4nico.<\/div><div><br><\/div><div>Tecnologia e especializa\u00e7\u00e3o<\/div><div>Por tr\u00e1s desses n\u00fameros, est\u00e1 o trabalho da Comiss\u00e3o de Pol\u00edticas Institucionais para Efici\u00eancia Operacional e Qualidade dos Servi\u00e7os Judiciais (Comaq), respons\u00e1vel por coordenar projetos que ajudam o tribunal a julgar mais e melhor.<\/div><div><br><\/div><div>Um dos destaques \u00e9 o Grupo de Senten\u00e7a. Criado originalmente em 2009 para auxiliar no cumprimento das metas do CNJ, o grupo conta hoje com cerca de 60 magistrados dedicados a julgar processos j\u00e1 \u201cmaduros\u201d acumulados nas varas. Atuando em paralelo \u00e0s suas fun\u00e7\u00f5es originais, cada magistrado assume uma m\u00e9dia de 60 processos mensais, gerando cerca de 3.600 senten\u00e7as por m\u00eas e 50 mil decis\u00f5es por ano.<\/div><div><br><\/div><div>Outra frente importante s\u00e3o os N\u00facleos de Justi\u00e7a 4.0, unidades totalmente digitais e especializadas por mat\u00e9ria. Hoje j\u00e1 s\u00e3o 12, que tratam de temas como sa\u00fade p\u00fablica e suplementar, direito ambiental, causas fazend\u00e1rias e quest\u00f5es de fam\u00edlia. S\u00f3 o N\u00facleo de Justi\u00e7a Digital de 2\u00ba Grau de Sa\u00fade Suplementar, por exemplo, distribuiu mais de 820 processos em apenas um m\u00eas de funcionamento.<\/div><div><br><\/div><div>Presidente da comiss\u00e3o, a desembargadora Jacqueline Lima Montenegro destaca que o di\u00e1logo com magistrados, servidores e usu\u00e1rios da Justi\u00e7a \u00e9 essencial para melhorar o atendimento ao p\u00fablico.<\/div><div><br><\/div><div>\u201cA Comaq busca encontrar a melhor forma de prestar a jurisdi\u00e7\u00e3o. E isso s\u00f3 \u00e9 poss\u00edvel quando atendemos bem o juiz e todos os usu\u00e1rios da Justi\u00e7a. Nosso principal tesouro \u00e9 o jurisdicionado.\u201d<\/div><div><br><\/div><div>Expans\u00e3o para o interior<\/div><div>A atua\u00e7\u00e3o da Comaq tamb\u00e9m alcan\u00e7a \u00e1reas espec\u00edficas que t\u00eam impacto direto na vida da popula\u00e7\u00e3o.<\/div><div><br><\/div><div>Na \u00e1rea da sa\u00fade, a comiss\u00e3o trabalhou com o Comit\u00ea Estadual de Sa\u00fade, a Secretaria-Geral de Tecnologia da Informa\u00e7\u00e3o do TJ-RJ e a Secretaria de Estado de Sa\u00fade para ampliar o funcionamento do N\u00facleo de Apoio T\u00e9cnico do Judici\u00e1rio (Natjus-RJ).<\/div><div><br><\/div><div>A expans\u00e3o foi conclu\u00edda em junho e levou o atendimento t\u00e9cnico a todas as comarcas do interior do estado. O objetivo \u00e9 dar aos magistrados acesso mais r\u00e1pido a informa\u00e7\u00f5es t\u00e9cnicas para auxiliar nas decis\u00f5es envolvendo tratamentos e servi\u00e7os de sa\u00fade.<\/div><div><br><\/div><div>Outra medida foi a cria\u00e7\u00e3o de um canal espec\u00edfico para a\u00e7\u00f5es urgentes de sa\u00fade nos N\u00facleos de Justi\u00e7a 4.0. A iniciativa permite que advogados comuniquem diretamente situa\u00e7\u00f5es graves e pedidos de tutela que necessitam de resposta r\u00e1pida.<\/div><div><br><\/div><div>Para a desembargadora Jacqueline Montenegro, o tribunal s\u00f3 alcan\u00e7a sua real fun\u00e7\u00e3o social quando mant\u00e9m o cidad\u00e3o no centro das aten\u00e7\u00f5es.<\/div><div><br><\/div><div>\u201cO objetivo final dessas medidas n\u00e3o \u00e9 apenas melhorar os n\u00fameros internos do Tribunal, mas fazer com que a mudan\u00e7a seja percebida por quem procura a Justi\u00e7a\u201d, defende a presidente da Comaq.<\/div><div><br><\/div><div>Ainda segundo a desembargadora, o balan\u00e7o do primeiro semestre de 2026 aponta que, ao aliar a dedica\u00e7\u00e3o humana \u00e0 precis\u00e3o das ferramentas digitais, o Tribunal de Justi\u00e7a do Rio de Janeiro tra\u00e7a um caminho seguro e sustent\u00e1vel para garantir decis\u00f5es cada vez mais r\u00e1pidas e acess\u00edveis a quem mais precisa. Com informa\u00e7\u00f5es da assessoria de imprensa do TJ-RJ._  <\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>08\/09\/2026<\/em>\n\t\t\t\t<\/p><br \/><p><strong>Fonte : <\/strong><em>Consultor Juridico<\/em><\/p>\n\t\t\t<\/div><div>08\/09\/2026 - <a data-fancybox data-src=\"#news12442\" href=\"javascript:;\" class=\"tool\" title=\"S\u00e9rgio Cabral e mais seis r\u00e9us s\u00e3o condenados por regalias na pris\u00e3o\">S\u00e9rgio Cabral e mais seis r\u00e9us s\u00e3o co...<\/a><\/div> \n\t\t\t<div id=\"news12442\" 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>S\u00e9rgio Cabral e mais seis r\u00e9us s\u00e3o condenados por regalias na pris\u00e3o<\/h2><br \/><br \/>\n\t\t\t\t<p><div><br><\/div><div>A 4\u00aa C\u00e2mara de Direito P\u00fablico do Tribunal de Justi\u00e7a do Rio de Janeiro condenou o ex-governador S\u00e9rgio Cabral por improbidade administrativa por ter regalias enquanto esteve preso na Cadeia P\u00fablica Jos\u00e9 Frederico Marques, em Benfica, e na Penitenci\u00e1ria de Bangu VIII. Tamb\u00e9m foram condenados seis agentes p\u00fablicos, entre eles o ex-secret\u00e1rio de Administra\u00e7\u00e3o Penitenci\u00e1ria Erir Ribeiro.<\/div><div>Ant\u00f4nio Cruz\/ Ag\u00eancia Brasil<\/div><div>S\u00e9rgio Cabral dever\u00e1 pagar indeniza\u00e7\u00e3o por danos morais de R$ 1 milh\u00e3o<\/div><div>Os desembargadores conclu\u00edram que houve uma estrutura montada dentro do sistema penitenci\u00e1rio para beneficiar Cabral. O esquema envolvia a entrada irregular de equipamentos, alimentos e outros objetos proibidos. Tamb\u00e9m inclu\u00eda visitas fora das regras e falhas deliberadas nos sistemas de controle.<\/div><div><br><\/div><div>Cabral tinha uma TV de 65 polegadas e aparelho de home theater. Para tentar dar apar\u00eancia de legalidade, foi criado um falso termo de doa\u00e7\u00e3o. A entidade religiosa apontada como doadora negou ter feito a doa\u00e7\u00e3o.<\/div><div><br><\/div><div>A investiga\u00e7\u00e3o tamb\u00e9m apontou que Cabral recebeu colch\u00e3o diferenciado, alimentos proibidos, equipamentos de muscula\u00e7\u00e3o, eletrodom\u00e9sticos e acesso facilitado a visitas. Havia ainda falhas no registro de entradas e sa\u00eddas e problemas no sistema de c\u00e2meras.<\/div><div><br><\/div><div>powered by<\/div><div>ask.divee.ai<\/div><div><br><\/div><div>Sobre o que \u00e9 este texto?<\/div><div>\u203a<\/div><div><br><\/div><div>Resume os pontos principais<\/div><div>\u203a<\/div><div><br><\/div><div>Quais s\u00e3o as principais conclus\u00f5es?<\/div><div>\u203a<\/div><div><br><\/div><div>O que voc\u00ea gostaria de saber?<\/div><div><br><\/div><div><br><\/div><div>Atua\u00e7\u00e3o consciente<\/div><div>Para o relator, desembargador Caetano Ernesto da Fonseca Costa, n\u00e3o houve simples falha administrativa. Os envolvidos atuaram de forma consciente para esconder atos oficiais e dificultar a fiscaliza\u00e7\u00e3o. A conduta feriu a impessoalidade e a confian\u00e7a da sociedade no sistema prisional.<\/div><div><br><\/div><div>Al\u00e9m de S\u00e9rgio Cabral, foram condenados o ex-secret\u00e1rio de Administra\u00e7\u00e3o Penitenci\u00e1ria Erir Ribeiro Costa Filho e tamb\u00e9m os agentes Alex de Lima Carvalho, Fabio Ferraz Sodr\u00e9, Sauler Antonio Sakalen, Fernando Lima de Farias e Nilton Cesar Vieira da Silva. Todos ocupavam cargos de gest\u00e3o na Secretaria de Administra\u00e7\u00e3o Penitenci\u00e1ria (Seap) ou nas unidades prisionais envolvidas.<\/div><div><br><\/div><div>Cabral ter\u00e1 de pagar multa equivalente a 12 vezes sua \u00faltima remunera\u00e7\u00e3o como governador, al\u00e9m de R$ 1 milh\u00e3o por danos morais coletivos. Os outros seis condenados pagar\u00e3o multa correspondente a cinco vezes a \u00faltima remunera\u00e7\u00e3o em seus cargos e R$ 100 mil cada por danos morais coletivos. Os valores dos danos morais ser\u00e3o destinados ao Fundo de Defesa de Direitos Difusos. Com informa\u00e7\u00f5es da assessoria de imprensa do TJ-RJ._  <\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>08\/09\/2026<\/em>\n\t\t\t\t<\/p><br \/><p><strong>Fonte : <\/strong><em>Consultor Juridico<\/em><\/p>\n\t\t\t<\/div><div>04\/09\/2026 - <a data-fancybox data-src=\"#news12437\" href=\"javascript:;\" class=\"tool\" title=\"Tribunais de Contas falham ao fiscalizar primeira inf\u00e2ncia, diz conselheiro\">Tribunais de Contas falham ao fiscalizar...<\/a><\/div> \n\t\t\t<div id=\"news12437\" style=\"display:none; position:relative; width:80%!important;  border-radius:5px; max-height:450px; overflow:auto; color:z-index:100000;\">\n\t\t\t\t<h2>Tribunais de Contas falham ao fiscalizar primeira inf\u00e2ncia, diz conselheiro<\/h2><br \/><br \/>\n\t\t\t\t<p>Os Tribunais de Contas brasileiros falharam no controle externo de pol\u00edticas voltadas \u00e0 primeira inf\u00e2ncia, p\u00fablico de zero a seis anos exposto a profundas desigualdades sociais no pa\u00eds.<div><br><\/div><div>Jo\u00e3o Spacca<\/div><div>Edson Ferrari, conselheiro do TCE-GO e presidente do Comit\u00ea T\u00e9cnico da Primeira Inf\u00e2ncia do Instituto Rui Barbosa<\/div><div>A avalia\u00e7\u00e3o \u00e9 de Edson Ferrari, conselheiro do Tribunal de Contas de Goi\u00e1s (TCE-GO) e presidente do Comit\u00ea T\u00e9cnico da Primeira Inf\u00e2ncia do Instituto Rui Barbosa. Para ele, o cuidado com a primeira inf\u00e2ncia deve ser reconhecido como medida priorit\u00e1ria para o desenvolvimento socioecon\u00f4mico nacional.&nbsp;<\/div><div><br><\/div><div>Em entrevista \u00e0 revista eletr\u00f4nica Consultor Jur\u00eddico, Ferrari defendeu que os Tribunais de Contas, a n\u00edvel municipal, estadual e federal, devem deixar de fiscalizar apenas \u201co frio do papel\u201d e assumir uma postura de avalia\u00e7\u00e3o e indu\u00e7\u00e3o de pol\u00edticas p\u00fablicas com foco em resultados mais eficazes na ponta \u2013 o que j\u00e1 vem sendo iniciado em alguns estados nos \u00faltimos anos.&nbsp;<\/div><div><br><\/div><div>O conselheiro foi um dos respons\u00e1veis pela organiza\u00e7\u00e3o do III Encontro Nacional da Primeira Inf\u00e2ncia, encerrado no \u00faltimo dia 28 de agosto, em Goi\u00e2nia. Com mais de 1.200 participantes, incluindo prefeitos, parlamentares, juristas, pesquisadores e membros de Tribunais de Contas, o evento discutiu a recente evolu\u00e7\u00e3o das atribui\u00e7\u00f5es dos \u00f3rg\u00e3os de controle externo no pa\u00eds para melhorar a governan\u00e7a e os resultados dos recursos p\u00fablicos voltados \u00e0s crian\u00e7as.<\/div><div><br><\/div><div><br><\/div><div>Leia a entrevista:<\/div><div><br><\/div><div>Conjur \u2013 Qual o seu diagn\u00f3stico sobre a atual situa\u00e7\u00e3o das pol\u00edticas p\u00fablicas voltadas \u00e0 primeira inf\u00e2ncia no pa\u00eds e como os Tribunais de Contas t\u00eam se envolvido nesse contexto?<\/div><div>Edson Ferrari \u2013 Hoje, a primeira inf\u00e2ncia n\u00e3o est\u00e1 nos or\u00e7amentos das administra\u00e7\u00f5es p\u00fablicas de forma coordenada, e os doze indicadores relacionados a essa fase de desenvolvimento est\u00e3o abaixo do esperado em todo o pa\u00eds. Sabemos que, principalmente as pol\u00edticas transversais, que envolvem diferentes \u00e1reas e \u00f3rg\u00e3os, como as de primeira inf\u00e2ncia, exigem um fortalecimento da governan\u00e7a voltada aos resultados na ponta, que \u00e9 o que defendemos que os Tribunais de Contas passem a analisar e cobrar cada vez mais.&nbsp;<\/div><div><br><\/div><div>powered by<\/div><div>ask.divee.ai<\/div><div><br><\/div><div>Sobre o que \u00e9 este texto?<\/div><div>\u203a<\/div><div><br><\/div><div>Resume os pontos principais<\/div><div>\u203a<\/div><div><br><\/div><div>Quais s\u00e3o as principais conclus\u00f5es?<\/div><div>\u203a<\/div><div><br><\/div><div>Pergunte-me qualquer coisa sobre este conte\u00fado<\/div><div><br><\/div><div><br><\/div><div>Acreditamos que o governo federal, os governos estaduais e municipais precisam responder a esses indicadores que mostram, por exemplo, um crescimento baix\u00edssimo do Ideb (\u00cdndice de Desenvolvimento da Educa\u00e7\u00e3o B\u00e1sica) nos \u00faltimos anos. E os tribunais, como parte do Estado brasileiro, tamb\u00e9m precisam.&nbsp;<\/div><div><br><\/div><div>Conjur \u2013 O que levou a essa amplia\u00e7\u00e3o recente das atribui\u00e7\u00f5es dos tribunais?<\/div><div>Edson Ferrari \u2013 Na verdade, n\u00e3o \u00e9 amplia\u00e7\u00e3o, est\u00e3o apenas fazendo sua obriga\u00e7\u00e3o, que ultrapassa a fiscaliza\u00e7\u00e3o financeira or\u00e7ament\u00e1ria para se responsabilizar, tamb\u00e9m, pelo resultado de pol\u00edticas p\u00fablicas. Ou seja, entendemos que n\u00e3o podemos ficar enxugando gelo e fiscalizando s\u00f3 o frio do papel. Ent\u00e3o, tribunais passaram a fazer o que j\u00e1 deveria ser atributo deles, que \u00e9 olhar e cobrar qualidade do resultado de uma pol\u00edtica p\u00fablica.&nbsp;<\/div><div><br><\/div><div>Os tribunais n\u00e3o s\u00e3o gestores, mas fiscalizadores dos gestores e indutores de pol\u00edticas p\u00fablicas eficazes. Se os gestores p\u00fablicos n\u00e3o est\u00e3o garantindo a qualidade desses gastos, precisamos passar a cobrar deles. Por isso, estamos aprimorando nossas fun\u00e7\u00f5es, dentro do que a lei permite, e a lei permite muito em termos de exigir qualidade dos gastos.&nbsp;<\/div><div><br><\/div><div>Conjur \u2013 Ou seja, se trata mais de um aprimoramento do que uma mudan\u00e7a pr\u00e1tica nas fun\u00e7\u00f5es dos tribunais?<\/div><div>Edson Ferrari \u2013 Sim. N\u00e3o existiu uma mudan\u00e7a de arcabou\u00e7o. Para se cumprir efetivamente a quest\u00e3o fiscal, econ\u00f4mica, cont\u00e1bil relacionada aos gastos p\u00fablicos, deve-se optar pelo que eu costumo chamar de qualidade dos gastos. Se consideramos as an\u00e1lises de qualidade de gastos que vinham sendo produzidas vemos que o controle externo, o que envolve os Tribunais de Contas regionais e o Tribunal de Contas da Uni\u00e3o, falharam. Do ponto de vista da fiscaliza\u00e7\u00e3o, do controle, falharam.<\/div><div><br><\/div><div>Conjur \u2013 Por que falharam?<\/div><div>Edson Ferrari \u2013 Se observamos, por exemplo, que foram destinados 25% do or\u00e7amento p\u00fablico para a Educa\u00e7\u00e3o e 12% para a Sa\u00fade, como prev\u00ea a Constitui\u00e7\u00e3o, e olhamos s\u00f3 para a conformidade da interpreta\u00e7\u00e3o legal, est\u00e1 tudo certo e dentro da lei. Mas, muitas vezes, na ponta, esses gastos n\u00e3o deram resultado.<\/div><div><br><\/div><div>Vemos, por exemplo, que a qualidade de ensino do pa\u00eds est\u00e1 l\u00e1 embaixo h\u00e1 muitos anos, como mostram os relat\u00f3rios do Ideb. Vemos tamb\u00e9m que temos no pa\u00eds 18 milh\u00f5es de crian\u00e7as de 0 a 6 anos e cerca de 10 milh\u00f5es inscritas no Cad\u00danico. Ou seja, s\u00e3o 10 milh\u00f5es de crian\u00e7as vulner\u00e1veis, de fam\u00edlias vulner\u00e1veis. Ent\u00e3o, se apenas cumprirmos a lei e garantirmos o cumprimento dessas porcentagens de gastos, que n\u00e3o est\u00e3o surtindo efeito, estamos devendo, enquanto Estado brasileiro, para essas crian\u00e7as e fam\u00edlias. O artigo 227 da Constitui\u00e7\u00e3o fala que \u00e9 prioridade absoluta do Estado, da sociedade e das fam\u00edlias cuidarem das crian\u00e7as, e n\u00e3o estamos cuidando.&nbsp;<\/div><div><br><\/div><div>Conjur \u2013 De que forma pretendem, na pr\u00e1tica, melhorar a qualidade dessas pol\u00edticas a partir dos Tribunais de Contas?<\/div><div>Edson Ferrari \u2013 Do ponto de vista jur\u00eddico, das normas, os Tribunais de Contas brasileiros ou o sistema de controle externo brasileiro \u00e9 um dos melhores do mundo. Em Portugal, por exemplo, vemos que o tribunal de contas n\u00e3o aplica penalidades. N\u00f3s, aqui, podemos aplicar penalidades, multas, e encaminhar pedidos de abertura de inqu\u00e9ritos criminais e c\u00edveis, entre outras atribui\u00e7\u00f5es. Mas, antes, n\u00e3o nos atent\u00e1vamos para isso como medida de press\u00e3o aos governos. Nem mesmo eu me atentava, porque faz 22 anos que sou conselheiro e, s\u00f3 nos \u00faltimos cinco, comecei a me atentar para isso.&nbsp;&nbsp;<\/div><div><br><\/div><div>Vale explicar que os tribunais funcionam internamente da seguinte forma: no in\u00edcio do ano, aprovam um plano anual de auditorias para avaliar ao que dar prioridade. Quando se faz uma auditoria, \u00e9 por amostragem. Ent\u00e3o, pegamos, por exemplo, 50 postos de sa\u00fade para fiscalizar e avaliar como est\u00e1 ocorrendo a vacina\u00e7\u00e3o ali. Ao final desse processo, trazemos os resultados dessa pol\u00edtica, identificamos poss\u00edveis falhas, apontamos o que deveria estar sendo feito para que ela se torne mais eficaz e damos um prazo para que o \u00f3rg\u00e3o p\u00fablico cumpra as recomenda\u00e7\u00f5es. Se n\u00e3o cumprir dentro do prazo, se aplica uma penalidade de advert\u00eancia. E \u00e9 assim que a auditoria precisa funcionar. N\u00e3o adianta apenas confirmar que os postos gastaram conforme o que prev\u00ea or\u00e7amento, sem avaliar os resultados que aqueles gastos trouxeram e se foram eficazes.&nbsp;<\/div><div><br><\/div><div>Conjur \u2013 Quando come\u00e7aram a olhar mais para a qualidade dos gastos p\u00fablicos e desenvolver a\u00e7\u00f5es voltadas \u00e0 primeira inf\u00e2ncia?<\/div><div>Edson Ferrari \u2013&nbsp; No final de 2021, eu propus, durante um encontro anual na Para\u00edba, que reuniu Tribunais de Contas de todo o pa\u00eds, que pass\u00e1ssemos a avaliar se as pol\u00edticas p\u00fablicas est\u00e3o funcionando de modo efetivo. Ou seja, se s\u00e3o pol\u00edticas p\u00fablicas leg\u00edtimas, planejadas, analisadas e concebidas dentro do que a norma permite. Naquele ano, enquanto representante da Associa\u00e7\u00e3o dos Membros dos Tribunais de Contas do Brasil e presidente do Comit\u00ea T\u00e9cnico da Primeira Inf\u00e2ncia do Instituto Rui Barbosa, levei para esse encontro que precis\u00e1vamos iniciar a avalia\u00e7\u00e3o qualitativa de pol\u00edticas p\u00fablicas envolvendo a primeira inf\u00e2ncia, e desde ent\u00e3o, tribunais de diferentes estados e munic\u00edpios j\u00e1 v\u00eam se mobilizando por esse caminho.&nbsp;<\/div><div><br><\/div><div>Conjur \u2013 Os tribunais t\u00eam apontado alguma dificuldade espec\u00edfica na implementa\u00e7\u00e3o efetiva dessas pol\u00edticas p\u00fablicas pelos governos?<\/div><div>Edson Ferrari \u2013&nbsp; J\u00e1 perceb\u00edamos que a falta de um trabalho intersetorial, solid\u00e1rio, em conjunto, entre as diferentes \u00e1reas e \u00f3rg\u00e3os do Estado seria um grande problema a ser enfrentado. J\u00e1 temos, inclusive, evid\u00eancias que apontam que, se as a\u00e7\u00f5es n\u00e3o forem intersetorializadas, como n\u00e3o s\u00e3o hoje, continuar\u00e3o n\u00e3o dando certo. Por isso, passamos a defender a cria\u00e7\u00e3o de uma autoridade nacional da primeira inf\u00e2ncia ligada diretamente ao gabinete do presidente da Rep\u00fablica, para que ele possa exercer de forma efetiva uma pol\u00edtica p\u00fablica de Estado, \u00e0 qual todas as \u00e1reas devem destinar recursos do or\u00e7amento. Defendemos essa cria\u00e7\u00e3o porque percebemos que os minist\u00e9rios, isoladamente, n\u00e3o est\u00e3o conseguindo vencer essa barreira.&nbsp;<\/div><div><br><\/div><div>Conjur \u2013 E o que foi feito desde ent\u00e3o pelo tribunais?&nbsp;<\/div><div>Edson Ferrari \u2013 Do final de 2021 para 2022, alguns Tribunais de Contas j\u00e1 come\u00e7aram a montar comit\u00eas estaduais pelo Pacto da Primeira Inf\u00e2ncia e mobilizar as institui\u00e7\u00f5es. Por exemplo, em Goi\u00e1s, n\u00f3s criamos, em abril de 2022, o nosso comit\u00ea, que conta com representantes de institui\u00e7\u00f5es como o Tribunal de Contas do Estado, o Minist\u00e9rio P\u00fablico, o Tribunal de Justi\u00e7a, a Ordem dos Advogados do Brasil e o Governo do Estado, al\u00e9m de \u00f3rg\u00e3os municipais. E j\u00e1 estamos conseguindo melhorar muito essa atua\u00e7\u00e3o dos Tribunais de Contas como indutores e incentivadores de pol\u00edticas p\u00fablicas eficazes para a primeira inf\u00e2ncia.&nbsp;<\/div><div><br><\/div><div>Agora, estamos capacitando as equipes com foco em gest\u00e3o, dentro de uma estrutura que j\u00e1 existe, com base em coleta e an\u00e1lise de dados confi\u00e1veis para poder analisar essas pol\u00edticas p\u00fablicas, porque \u00e9 s\u00f3 com dados que se faz pol\u00edtica p\u00fablica.&nbsp;<\/div><div><br><\/div><div>Conjur \u2013 Quais s\u00e3o as suas expectativas em rela\u00e7\u00e3o ao que esse esfor\u00e7o dos Tribunais de Contas pode gerar para a primeira inf\u00e2ncia no pa\u00eds e em quanto tempo?<\/div><div>Edson Ferrari \u2013 Depende de cada estado e cada comprometimento por parte do tribunal em colocar a pol\u00edtica da primeira inf\u00e2ncia como evid\u00eancia. Um exemplo pr\u00e1tico j\u00e1 se deu no estado da Para\u00edba, onde o Tribunal de Contas do estado conduziu uma s\u00e9rie de capacita\u00e7\u00f5es voltadas a orientar gestores municipais na constru\u00e7\u00e3o de or\u00e7amentos sens\u00edveis \u00e0s necessidades de crian\u00e7as de zero a seis anos, e aderiu ao Pacto Pela Primeira Inf\u00e2ncia. O estado, at\u00e9 o ano passado, tinha previsto algumas dezenas de milh\u00f5es para a pol\u00edtica da primeira inf\u00e2ncia e, em 2026, tem mais 2 bilh\u00f5es previstos. Isso depois que o presidente do tribunal estadual montou um comit\u00ea que trabalha e, conjunto com t\u00e9cnicos especializados na \u00e1rea da primeira inf\u00e2ncia.&nbsp;<\/div><div><br><\/div><div>Outro bom exemplo \u00e9 o Tocantins, onde todos os munic\u00edpios hoje j\u00e1 t\u00eam no or\u00e7amento ou na LDO (Lei de Diretrizes Or\u00e7ament\u00e1rias) municipal, verbas destinadas para a primeira inf\u00e2ncia, depois de a\u00e7\u00f5es, capacita\u00e7\u00f5es e recomenda\u00e7\u00f5es do tribunal do estado. Agora, est\u00e3o criando l\u00e1, por meio de leis municipais, pol\u00edticas municipais de primeira inf\u00e2ncia.&nbsp;<\/div><div><br><\/div><div>Ent\u00e3o, cada \u00f3rg\u00e3o tem um tipo de iniciativa, dependendo da sensibilidade e do contexto de cada regi\u00e3o, que deve ir adaptando sua implanta\u00e7\u00e3o de pol\u00edtica para a primeira inf\u00e2ncia \u00e0s suas realidades concretas. Mas, em todo o pa\u00eds, o que deve existir a partir de agora \u00e9 pessoal capacitado e or\u00e7amento destinado com qualidade._  <\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>04\/09\/2026<\/em>\n\t\t\t\t<\/p><br \/><p><strong>Fonte : <\/strong><em>Consultor Juridico<\/em><\/p>\n\t\t\t<\/div><div>04\/09\/2026 - <a data-fancybox data-src=\"#news12438\" href=\"javascript:;\" class=\"tool\" title=\"Professora ser\u00e1 indenizada por uso de imagem em publica\u00e7\u00e3o pol\u00edtica\">Professora ser\u00e1 indenizada por uso de i...<\/a><\/div> \n\t\t\t<div id=\"news12438\" style=\"display:none; position:relative; width:80%!important;  border-radius:5px; max-height:450px; overflow:auto; color:z-index:100000;\">\n\t\t\t\t<h2>Professora ser\u00e1 indenizada por uso de imagem em publica\u00e7\u00e3o pol\u00edtica<\/h2><br \/><br \/>\n\t\t\t\t<p>A 3\u00aa Turma Recursal dos Juizados Especiais do Distrito Federal manteve a condena\u00e7\u00e3o do Distrito Federal ao pagamento de indeniza\u00e7\u00e3o por danos morais a uma professora da rede p\u00fablica, cuja imagem foi usada sem autoriza\u00e7\u00e3o em publica\u00e7\u00e3o pol\u00edtica patrocinada.<div><br><\/div><div>mulher celular redes sociaisMagnific<\/div><div>Imagem da professora foi divulgada no perfil pessoal do ent\u00e3o governador<\/div><div>O colegiado negou provimento ao recurso do DF e confirmou a senten\u00e7a do 1\u00ba Juizado Especial da Fazenda P\u00fablica do DF por seus pr\u00f3prios fundamentos.<\/div><div><br><\/div><div>A fotografia da professora, captada em ambiente escolar durante atividade ligada \u00e0 Administra\u00e7\u00e3o P\u00fablica, foi utilizada em postagem impulsionada no perfil pessoal do ent\u00e3o governador, em contexto de divulga\u00e7\u00e3o de obra p\u00fablica.<\/div><div><br><\/div><div>Diante disso, a servidora buscou a Justi\u00e7a e obteve, em primeira inst\u00e2ncia, a confirma\u00e7\u00e3o da tutela de urg\u00eancia para que o ente p\u00fablico se abstivesse de usar sua imagem sem autoriza\u00e7\u00e3o expressa, al\u00e9m de indeniza\u00e7\u00e3o de R$ 5 mil por danos morais.<\/div><div><br><\/div><div><br><\/div><div>Disputa ideol\u00f3gica n\u00e3o levou o Brasil a lugar nenhum, diz Simonetti<\/div><div>O Distrito Federal recorreu da senten\u00e7a e alegou car\u00e1ter institucional e informativo da publica\u00e7\u00e3o.<\/div><div><br><\/div><div>powered by<\/div><div>ask.divee.ai<\/div><div><br><\/div><div>Quais s\u00e3o as principais conclus\u00f5es?<\/div><div>\u203a<\/div><div><br><\/div><div>Sobre o que \u00e9 este texto?<\/div><div>\u203a<\/div><div><br><\/div><div>Resume os pontos principais<\/div><div>\u203a<\/div><div><br><\/div><div>Pergunte-me qualquer coisa sobre este conte\u00fado<\/div><div><br><\/div><div><br><\/div><div>Direito sobre a pr\u00f3pria imagem<\/div><div>Ao analisar o caso, o relator, juiz Daniel Felipe Machado entendeu que a veicula\u00e7\u00e3o em perfil pessoal de agente pol\u00edtico, mediante impulsionamento pago, afasta o argumento de natureza meramente institucional.<\/div><div><br><\/div><div>Assim, o exerc\u00edcio da fun\u00e7\u00e3o p\u00fablica n\u00e3o retira da servidora o direito sobre a pr\u00f3pria imagem, tampouco dispensa autoriza\u00e7\u00e3o para seu uso em divulga\u00e7\u00e3o dessa natureza.<\/div><div><br><\/div><div>Segundo o magistrado, o fato de a professora aparecer de forma acess\u00f3ria n\u00e3o afasta a ilicitude, pois a imagem era identific\u00e1vel e comp\u00f4s mensagem promocional associada \u00e0 gest\u00e3o p\u00fablica.<\/div><div><br><\/div><div>Para o juiz, a situa\u00e7\u00e3o configura dano moral independentemente de preju\u00edzo espec\u00edfico comprovado, nos termos da S\u00famula 403 do Superior Tribunal de Justi\u00e7a.<\/div><div><br><\/div><div>Quanto \u00e0 responsabilidade do Distrito Federal, o ju\u00edzo de origem j\u00e1 havia destacado que \u201ca capta\u00e7\u00e3o da imagem e o conte\u00fado divulgado guardam rela\u00e7\u00e3o direta com o exerc\u00edcio da fun\u00e7\u00e3o p\u00fablica e com a utiliza\u00e7\u00e3o da estrutura estatal, o que atrai a responsabilidade do Distrito Federal, sem preju\u00edzo do direito de regresso\u201d.<\/div><div><br><\/div><div>A retirada posterior da publica\u00e7\u00e3o n\u00e3o afasta o dano j\u00e1 consumado, nem prejudica a obriga\u00e7\u00e3o de o DF se abster de nova utiliza\u00e7\u00e3o da imagem sem autoriza\u00e7\u00e3o espec\u00edfica.<\/div><div><br><\/div><div>Por unanimidade, o colegiado considerou o valor de R$ 5 mil adequado e proporcional \u00e0s circunst\u00e2ncias do caso, sem configurar enriquecimento sem causa.<\/div><div><br><\/div><div>O Distrito Federal tamb\u00e9m foi condenado ao pagamento de honor\u00e1rios advocat\u00edcios de 15% sobre o valor da condena\u00e7\u00e3o. Com informa\u00e7\u00f5es da assessoria de imprensa do TJ-DF._  <\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>04\/09\/2026<\/em>\n\t\t\t\t<\/p><br \/><p><strong>Fonte : <\/strong><em>Consultor Juridico<\/em><\/p>\n\t\t\t<\/div><div>03\/09\/2026 - <a data-fancybox data-src=\"#news12433\" href=\"javascript:;\" class=\"tool\" title=\"Julgamento virtual \u00e9 grave retrocesso no direito de defesa, diz Delmanto Junior\">Julgamento virtual \u00e9 grave retrocesso n...<\/a><\/div> \n\t\t\t<div id=\"news12433\" style=\"display:none; position:relative; width:80%!important;  border-radius:5px; max-height:450px; overflow:auto; color:z-index:100000;\">\n\t\t\t\t<h2>Julgamento virtual \u00e9 grave retrocesso no direito de defesa, diz Delmanto Junior<\/h2><br \/><br \/>\n\t\t\t\t<p>A Associa\u00e7\u00e3o Brasileira dos Advogados Criminalistas (Abracrim) questiona no Conselho Nacional de Justi\u00e7a, desde maio deste ano, a ado\u00e7\u00e3o generalizada de julgamentos virtuais em a\u00e7\u00f5es penais. Para a entidade, a sustenta\u00e7\u00e3o oral ass\u00edncrona \u2014 em que o advogado envia a manifesta\u00e7\u00e3o por v\u00eddeo ao sistema eletr\u00f4nico do tribunal, sem oportunidade de exercer o contradit\u00f3rio ao vivo \u2014 representa um risco \u00e0 ampla defesa, essencial no processo penal.<div><br><\/div><div>O criminalista Roberto Delmanto J\u00fanior, que preside a Abracrim-SP, vai ainda mais longe nas cr\u00edticas. Para ele, o julgamento eletr\u00f4nico ass\u00edncrono \u201crepresenta um dos maiores retrocessos do Judici\u00e1rio no Brasil em rela\u00e7\u00e3o \u00e0 ampla defesa\u201d e desvirtua o pr\u00f3prio sentido do julgamento criminal.<\/div><div><br><\/div><div>Jo\u00e3o Spacca<\/div><div>Roberto Delmanto Junior.<\/div><div>Leia a entrevista:<\/div><div><br><\/div><div>ConJur \u2014 Voc\u00ea entende que os julgamentos virtuais prejudicam os r\u00e9us e os advogados devido ao entendimento de restri\u00e7\u00e3o do direito \u00e0 ampla defesa?<\/div><div>Roberto Delmanto Junior \u2014 Claro que prejudicam. A ado\u00e7\u00e3o dos julgamentos virtuais representa um dos maiores retrocessos do Judici\u00e1rio no Brasil em rela\u00e7\u00e3o \u00e0 ampla defesa, principalmente na \u00e1rea criminal. S\u00e3o processos que lidam com fatos, testemunhas, provas e narrativas. Temos tamb\u00e9m essa caracter\u00edstica particular, de que deve-se ter an\u00e1lise de prova em inst\u00e2ncias superiores.<\/div><div><br><\/div><div><br><\/div><div>Negocia\u00e7\u00e3o trabalhista deve preceder tutela estatal, diz ministro do TST<\/div><div>ConJur \u2014 Quais s\u00e3o os principais problemas, do ponto de vista dos criminalistas?<\/div><div>Delmanto Junior \u2014 O julgamento virtual proporciona uma sustenta\u00e7\u00e3o oral em que o advogado manda um videozinho, na esperan\u00e7a de que desembargadores e ministros ir\u00e3o assistir. E digo no diminutivo mesmo, porque em geral trata-se de v\u00eddeos de at\u00e9 15 minutos que s\u00e3o enviados \u00e0 plataforma. S\u00e3o milhares de casos. Ent\u00e3o \u00e9 imposs\u00edvel que sejam todos assistidos.<\/div><div><br><\/div><div>O relator deposita o voto. A\u00ed, esse julgamento fica cinco dias aberto com o suporte de um chatbot. Parece uma tentativa de contornar ilegalidades com a cria\u00e7\u00e3o de mecanismos para ver se esse sistema funciona.<\/div><div><br><\/div><div>powered by<\/div><div>ask.divee.ai<\/div><div><br><\/div><div>Sobre o que \u00e9 este texto?<\/div><div>\u203a<\/div><div><br><\/div><div>Resume os pontos principais<\/div><div>\u203a<\/div><div><br><\/div><div>Quais s\u00e3o as principais conclus\u00f5es?<\/div><div>\u203a<\/div><div><br><\/div><div>Pergunte-me qualquer coisa sobr<\/div><div><br><\/div><div><br><\/div><div>S\u00f3 que os advogados ficam olhando para a tela do computador at\u00e9 que os votos sejam depositados. Se isso ocorrer no \u00faltimo dia, como o advogado vai pedir a palavra pela ordem? Imposs\u00edvel em um caso em que o julgamento j\u00e1 est\u00e1 sendo encerrado. Isso n\u00e3o \u00e9 um julgamento.<\/div><div><br><\/div><div>ConJur \u2014 Como assim?<\/div><div>Delmanto Junior \u2014 N\u00e3o \u00e9 julgamento, porque julgamento pressup\u00f5e debate ao vivo, com o advogado chamando a aten\u00e7\u00e3o para os detalhes do caso. \u00c0s vezes, h\u00e1 debates. \u00c9 uma ofensa \u00e0 classe dos advogados. E, para entrar com recurso no STJ, tem que fazer um resuminho para que a IA do tribunal analise.<\/div><div><br><\/div><div>O absurdo do julgamento virtual impede a intera\u00e7\u00e3o ao vivo do advogado. Isso s\u00f3 acontece no Brasil. \u00c9 o empobrecimento do direito de defesa e o reducionismo do trabalho do advogado. E tamb\u00e9m estamos lidando com a liberdade das pessoas.<\/div><div><br><\/div><div>ConJur \u2014 A Abracrim adotou alguma medida para reverter esse cen\u00e1rio?<\/div><div>Delmanto Junior \u2014 Fizemos uma peti\u00e7\u00e3o junto ao Conselho Nacional de Justi\u00e7a pedindo que a Resolu\u00e7\u00e3o 591\/2024 do CNJ exclu\u00edsse casos criminais desse tipo de julgamento.<\/div><div><br><\/div><div>N\u00e3o nos querem ouvir e n\u00e3o nos querem ver. Hoje, \u00e9 imposs\u00edvel despachar com um ministro do STJ ou do STF. A situa\u00e7\u00e3o \u00e9 preocupante._  <\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>03\/09\/2026<\/em>\n\t\t\t\t<\/p><br \/><p><strong>Fonte : <\/strong><em>Consultor Juridico<\/em><\/p>\n\t\t\t<\/div><div>03\/09\/2026 - <a data-fancybox data-src=\"#news12434\" href=\"javascript:;\" class=\"tool\" title=\"Anula\u00e7\u00e3o de per\u00edcia por erro n\u00e3o reabre prazo para pedir suspei\u00e7\u00e3o do perito\">Anula\u00e7\u00e3o de per\u00edcia por erro n\u00e3o rea...<\/a><\/div> \n\t\t\t<div id=\"news12434\" style=\"display:none; position:relative; width:80%!important;  border-radius:5px; max-height:450px; overflow:auto; color:z-index:100000;\">\n\t\t\t\t<h2>Anula\u00e7\u00e3o de per\u00edcia por erro n\u00e3o reabre prazo para pedir suspei\u00e7\u00e3o do perito<\/h2><br \/><br \/>\n\t\t\t\t<p>A anula\u00e7\u00e3o de prova pericial em raz\u00e3o de v\u00edcio de procedimento na execu\u00e7\u00e3o dos trabalhos n\u00e3o invalida a nomea\u00e7\u00e3o do perito nem reabre o prazo para arguir a sua suspei\u00e7\u00e3o por fato anterior e conhecido. O sil\u00eancio da parte no momento oportuno configura preclus\u00e3o e impede a discuss\u00e3o posterior.<div><br><\/div><div>Com base nesse entendimento, a 4\u00aa Turma do Superior Tribunal de Justi\u00e7a, por unanimidade, deu provimento aos recursos especiais interpostos por herdeiros de um esp\u00f3lio para restabelecer a decis\u00e3o de primeiro grau que considerou preclusa a suspei\u00e7\u00e3o alegada contra o perito de uma liquida\u00e7\u00e3o.<\/div><div><br><\/div><div>investiga\u00e7\u00e3o per\u00edcia produ\u00e7\u00e3o de provas homem segurando uma lupaMagnific<\/div><div>A argui\u00e7\u00e3o de impedimento ou suspei\u00e7\u00e3o deve ser feita durante a nomea\u00e7\u00e3o do perito<\/div><div>A disputa jur\u00eddica decorre de embargos de terceiro opostos no \u00e2mbito de um invent\u00e1rio sucess\u00f3rio no Paran\u00e1. Os embargantes alegaram que eram propriet\u00e1rios de parte de um rebanho bovino e de animais de servi\u00e7o arrolados entre os bens inventariados. No in\u00edcio do processo, o juiz de primeiro grau concedeu liminar para manter os embargantes na posse do gado, nomeando perito t\u00e9cnico para avaliar as condi\u00e7\u00f5es do rebanho.<\/div><div><br><\/div><div>Em senten\u00e7a proferida em 1997, o ju\u00edzo julgou improcedentes os pedidos dos embargantes por falta de provas de condom\u00ednio sobre o rebanho e revogou a liminar. O Tribunal de Justi\u00e7a do Paran\u00e1 confirmou a decis\u00e3o em apela\u00e7\u00e3o.<\/div><div><br><\/div><div><br><\/div><div>Com o tr\u00e2nsito em julgado, iniciou-se a fase de liquida\u00e7\u00e3o de senten\u00e7a para apurar os preju\u00edzos e os rendimentos que os herdeiros deixaram de receber enquanto o gado esteve sob a posse dos embargantes, cuja responsabilidade do requerente da liminar \u00e9 de natureza objetiva.<\/div><div><br><\/div><div>Para conduzir a apura\u00e7\u00e3o, o ju\u00edzo de primeiro grau nomeou o perito t\u00e9cnico. Embora os executados estivessem cientes da escolha do profissional desde o despacho de nomea\u00e7\u00e3o, eles manifestaram expressamente que nada tinham a opor \u00e0 indica\u00e7\u00e3o.<\/div><div><br><\/div><div>powered by<\/div><div>ask.divee.ai<\/div><div><br><\/div><div>Quais s\u00e3o as principais conclus\u00f5es?<\/div><div>\u203a<\/div><div><br><\/div><div>Sobre o que \u00e9 este texto?<\/div><div>\u203a<\/div><div><br><\/div><div>Resume os pontos principais<\/div><div>\u203a<\/div><div><br><\/div><div>O que voc\u00ea gostar<\/div><div><br><\/div><div>O perito e os assistentes t\u00e9cnicos apresentaram o laudo avaliativo. Posteriormente, a per\u00edcia foi anulada pelo tribunal estadual porque o especialista deixou de avisar de forma formal as partes sobre a data e o local de in\u00edcio dos trabalhos t\u00e9cnicos. Diante do v\u00edcio de procedimento, o tribunal determinou a repeti\u00e7\u00e3o da prova.<\/div><div><br><\/div><div>Comportamento contradit\u00f3rio<\/div><div>Ap\u00f3s a anula\u00e7\u00e3o, um dos herdeiros do embargante falecido apresentou exce\u00e7\u00e3o de suspei\u00e7\u00e3o contra o profissional. Ele apontou que o perito era suspeito porque atuara como assistente t\u00e9cnico de uma das herdeiras em outra a\u00e7\u00e3o judicial de presta\u00e7\u00e3o de contas, al\u00e9m de indicar que o valor excessivo apurado no primeiro laudo demonstrava a sua parcialidade.<\/div><div><br><\/div><div>O juiz de primeira inst\u00e2ncia rejeitou examinar a alega\u00e7\u00e3o. O magistrado de primeiro grau explicou que a mat\u00e9ria j\u00e1 estava preclusa, pois a mesma alega\u00e7\u00e3o de suspei\u00e7\u00e3o baseada no mesmo fato fora rejeitada no julgamento de um agravo de instrumento anterior pelo TJ-PR.<\/div><div><br><\/div><div>Os herdeiros do embargante recorreram. O TJ-PR deu parcial provimento ao agravo de instrumento para afastar a preclus\u00e3o e determinar a substitui\u00e7\u00e3o do perito. O tribunal paranaense considerou que a anula\u00e7\u00e3o da primeira per\u00edcia criou um panorama processual novo, o que autorizaria a renova\u00e7\u00e3o do prazo para impugnar a imparcialidade do perito, por se tratar de mat\u00e9ria de ordem p\u00fablica.<\/div><div><br><\/div><div>As herdeiras e os demais co-herdeiros recorreram ao tribunal superior. Eles apontaram que a suspei\u00e7\u00e3o estava acobertada pela preclus\u00e3o consumativa e pela coisa julgada.<\/div><div><br><\/div><div>Nulidade de algibeira<\/div><div>O ministro Jo\u00e3o Ot\u00e1vio de Noronha, relator da a\u00e7\u00e3o, acolheu os argumentos dos recorrentes para afastar a substitui\u00e7\u00e3o do perito. Ele explicou que o prazo para arguir o impedimento ou a suspei\u00e7\u00e3o do auxiliar do juiz corre da data de sua nomea\u00e7\u00e3o ou da ci\u00eancia do fato comprometedor, n\u00e3o se reabrindo com a mera necessidade de refazimento da prova por erro formal na execu\u00e7\u00e3o dos trabalhos.<\/div><div><br><\/div><div>O ministro frisou que a anula\u00e7\u00e3o da per\u00edcia anterior atingiu unicamente a validade dos atos de produ\u00e7\u00e3o da prova por descumprimento do dever de aviso, mas n\u00e3o afetou o ato de investidura do profissional, que permaneceu h\u00edgido.<\/div><div><br><\/div><div>\u201cA anula\u00e7\u00e3o da per\u00edcia por v\u00edcio procedimental na execu\u00e7\u00e3o dos trabalhos n\u00e3o desconstitui a nomea\u00e7\u00e3o do perito nem reabre prazo para argui\u00e7\u00e3o de suspei\u00e7\u00e3o fundada em fato pret\u00e9rito e conhecido\u201d, afirmou.<\/div><div><br><\/div><div>O magistrado ressaltou que a relev\u00e2ncia de se garantir a imparcialidade do perito n\u00e3o autoriza a parte a guardar a alega\u00e7\u00e3o de suspei\u00e7\u00e3o para apresent\u00e1-la apenas quando o resultado do laudo lhe for desfavor\u00e1vel.<\/div><div><br><\/div><div>\u201cA relev\u00e2ncia da imparcialidade do perito n\u00e3o afasta a incid\u00eancia da preclus\u00e3o quando a parte, ciente da circunst\u00e2ncia alegadamente comprometedora da isen\u00e7\u00e3o do expert, deixa de suscit\u00e1-la no momento processual adequado.\u201d<\/div><div><br><\/div><div>Segundo o ministro, a tentativa de anular o processo de forma tardia por meio de v\u00edcio conhecido e silenciado de prop\u00f3sito configura conduta abusiva vedada pelo sistema processual brasileiro. \u201cA argui\u00e7\u00e3o tardia de v\u00edcio j\u00e1 conhecido pela parte configura comportamento incompat\u00edvel com a boa-f\u00e9 processual e com a veda\u00e7\u00e3o \u00e0 nulidade de algibeira\u201d, concluiu. Com informa\u00e7\u00f5es da assessoria de imprensa do STJ._  <\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>03\/09\/2026<\/em>\n\t\t\t\t<\/p><br \/><p><strong>Fonte : <\/strong><em>Consultor Juridico<\/em><\/p>\n\t\t\t<\/div><div>02\/09\/2026 - <a data-fancybox data-src=\"#news12430\" href=\"javascript:;\" class=\"tool\" title=\"Infra\u00e7\u00e3o que resultaria em demiss\u00e3o na ativa justifica cassa\u00e7\u00e3o de aposentadoria\">Infra\u00e7\u00e3o que resultaria em demiss\u00e3o n...<\/a><\/div> \n\t\t\t<div id=\"news12430\" style=\"display:none; position:relative; width:80%!important;  border-radius:5px; max-height:450px; overflow:auto; color:z-index:100000;\">\n\t\t\t\t<h2>Infra\u00e7\u00e3o que resultaria em demiss\u00e3o na ativa justifica cassa\u00e7\u00e3o de aposentadoria<\/h2><br \/><br \/>\n\t\t\t\t<p>Nos casos em que o servidor, na atividade, praticou falta que poderia resultar em demiss\u00e3o, a jurisprud\u00eancia do Supremo Tribunal Federal e do Superior Tribunal de Justi\u00e7a reconhece a constitucionalidade da cassa\u00e7\u00e3o de aposentadoria.<div><br><\/div><div>Advogados ouvidos pela ConJur apontam v\u00edcios materiais e formais na \"gratifica\u00e7\u00e3o faroeste\" que paga policiais do RJ por morte de suspeitosT\u00e2nia R\u00eago\/Ag\u00eancia Brasil<\/div><div>Prazo prescricional do caso segue legisla\u00e7\u00e3o penal porque infra\u00e7\u00e3o constitui crime<\/div><div>Com esse entendimento, a 3\u00aa Turma C\u00edvel do Tribunal de Justi\u00e7a do Distrito Federal manteve a cassa\u00e7\u00e3o do benef\u00edcio de um policial civil aposentado condenado por um crime praticado quando ainda estava na ativa.<\/div><div><br><\/div><div>Por unanimidade, o colegiado entendeu que n\u00e3o houve prescri\u00e7\u00e3o da pretens\u00e3o punitiva da Administra\u00e7\u00e3o P\u00fablica e afirmou que a penalidade tem previs\u00e3o legal e \u00e9 compat\u00edvel com a Constitui\u00e7\u00e3o.<\/div><div><br><\/div><div>O recurso da senten\u00e7a da 2\u00aa Vara de Fazenda P\u00fablica do Distrito Federal foi parcialmente provido apenas para suspender a cobran\u00e7a de honor\u00e1rios advocat\u00edcios em raz\u00e3o da gratuidade de Justi\u00e7a.<\/div><div><br><\/div><div><br><\/div><div>Segundo o processo, o policial respondeu a um processo administrativo disciplinar por envolvimento no furto de 11 armas de fogo de uma delegacia da Pol\u00edcia Civil do Distrito Federal.<\/div><div><br><\/div><div>Al\u00e9m da apura\u00e7\u00e3o administrativa, o r\u00e9u foi condenado a dez anos de reclus\u00e3o na esfera criminal e tamb\u00e9m sofreu condena\u00e7\u00e3o por improbidade administrativa, com determina\u00e7\u00e3o de perda da fun\u00e7\u00e3o p\u00fablica e cassa\u00e7\u00e3o da aposentadoria.<\/div><div><br><\/div><div>powered by<\/div><div>ask.divee.ai<\/div><div><br><\/div><div>Sobre o que \u00e9 este texto?<\/div><div>\u203a<\/div><div><br><\/div><div>Resume os pontos principais<\/div><div>\u203a<\/div><div><br><\/div><div>Quais s\u00e3o as principais conclus\u00f5es?<\/div><div>\u203a<\/div><div><br><\/div><div><br><\/div><div><br><\/div><div>Contagem da prescri\u00e7\u00e3o<\/div><div>Na a\u00e7\u00e3o, o servidor aposentado pediu a anula\u00e7\u00e3o do ato que cassou a sua aposentadoria.<\/div><div><br><\/div><div>A defesa alegou, entre outros pontos, que a puni\u00e7\u00e3o estaria prescrita, que a aposentadoria n\u00e3o poderia ser cassada por ter car\u00e1ter contributivo e que teria direito \u00e0 devolu\u00e7\u00e3o das contribui\u00e7\u00f5es previdenci\u00e1rias recolhidas ao longo da carreira.<\/div><div><br><\/div><div>Ao analisar o caso, o relator, desembargador Fl\u00e1vio Fernando Almeida da Fonseca, explicou que, quando a infra\u00e7\u00e3o disciplinar tamb\u00e9m constitui crime, o prazo prescricional segue as regras da legisla\u00e7\u00e3o penal.<\/div><div><br><\/div><div>O magistrado observou que a instaura\u00e7\u00e3o do processo disciplinar interrompe a contagem da prescri\u00e7\u00e3o e concluiu que o prazo n\u00e3o havia se esgotado.<\/div><div><br><\/div><div>A decis\u00e3o ressaltou ainda que a condena\u00e7\u00e3o por improbidade administrativa j\u00e1 havia transitado em julgado e determinado expressamente a perda da fun\u00e7\u00e3o p\u00fablica e a cassa\u00e7\u00e3o da aposentadoria, o que impede a rediscuss\u00e3o da mat\u00e9ria em nova a\u00e7\u00e3o.<\/div><div><br><\/div><div>Para o colegiado, tamb\u00e9m n\u00e3o existe direito \u00e0 devolu\u00e7\u00e3o das contribui\u00e7\u00f5es previdenci\u00e1rias em raz\u00e3o da penalidade aplicada. Com informa\u00e7\u00f5es da assessoria de imprensa do TJ-DF.<\/div><div><br><\/div><div><br><\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>02\/09\/2026<\/em>\n\t\t\t\t<\/p><br \/><p><strong>Fonte : <\/strong><em>Consultor Juridico<\/em><\/p>\n\t\t\t<\/div><div>01\/09\/2026 - <a data-fancybox data-src=\"#news12426\" href=\"javascript:;\" class=\"tool\" title=\"Cambismo digital Governo cria novas regras para coibir abusos em venda de ingressos\">Cambismo digital Governo cria novas regr...<\/a><\/div> \n\t\t\t<div id=\"news12426\" style=\"display:none; position:relative; width:80%!important;  border-radius:5px; max-height:450px; overflow:auto; color:z-index:100000;\">\n\t\t\t\t<h2>Cambismo digital Governo cria novas regras para coibir abusos em venda de ingressos<\/h2><br \/><br \/>\n\t\t\t\t<p>O presidente da Rep\u00fablica, Luiz In\u00e1cio Lula da Silva, assinou nesta segunda-feira (31\/8) um decreto que estabelece novas regras para a venda de ingressos. A norma busca combater pr\u00e1ticas abusivas, coibir o chamado cambismo digital e ampliar a prote\u00e7\u00e3o jur\u00eddica dos consumidores.<div><br><\/div><div>O Decreto 13.108\/2026, publicado nesta ter\u00e7a (1\u00ba\/9) no Di\u00e1rio Oficial da Uni\u00e3o, abrange canais de venda f\u00edsicos e virtuais e imp\u00f5e deveres de transpar\u00eancia e seguran\u00e7a tanto para vendedores prim\u00e1rios quanto para intermediadores.<\/div><div><br><\/div><div>O texto regulamenta dispositivos do C\u00f3digo de Defesa do Consumidor e alcan\u00e7a todos os eventos feitos no territ\u00f3rio nacional. A \u00fanica exce\u00e7\u00e3o s\u00e3o os eventos esportivos, que contam com regramento pr\u00f3prio pela Lei Geral do Esporte (Lei 14.597\/23).<\/div><div><br><\/div><div>Ricardo Stuckert \/ PR<\/div><div>Ministra da Cultura, Margareth Menezes, em cerim\u00f4nia de assinatura do decreto<\/div><div>A elabora\u00e7\u00e3o do texto \u00e9 fruto de discuss\u00f5es que reuniram minist\u00e9rios, \u00f3rg\u00e3os p\u00fablicos, representantes da sociedade civil, setores da cultura e comunidades de f\u00e3s, que relataram dificuldades acumuladas nos \u00faltimos anos para ter acesso acesso a grandes espet\u00e1culos.<\/div><div><br><\/div><div><br><\/div><div>powered by<\/div><div>ask.divee.ai<\/div><div><br><\/div><div>Resume os pontos principais<\/div><div>\u203a<\/div><div><br><\/div><div>Quais s\u00e3o as principais conclus\u00f5es?<\/div><div>\u203a<\/div><div><br><\/div><div>Sobre o que \u00e9 este texto?<\/div><div>\u203a<\/div><div><br><\/div><div>Pergunte-me&nbsp;<\/div><div><br><\/div><div><br><\/div><div>Cambismo digital<\/div><div>Uma das principais frentes da nova regula\u00e7\u00e3o \u00e9 o bloqueio das compras em massa por meio de rob\u00f4s, sistemas automatizados e scripts de computador.<\/div><div><br><\/div><div>Conforme o decreto, os comercializadores prim\u00e1rios \u2014 fornecedores respons\u00e1veis pela venda direta ou emiss\u00e3o das entradas \u2014 devem implementar solu\u00e7\u00f5es de seguran\u00e7a que impe\u00e7am essas opera\u00e7\u00f5es. Segundo o texto, as plataformas ter\u00e3o que adotar mecanismos de vincula\u00e7\u00e3o individualizada do ingresso ao comprador e garantir a autenticidade e a rastreabilidade do bilhete.<\/div><div><br><\/div><div>Os canais eletr\u00f4nicos devem oferecer procedimento gratuito, transparente e simples para que os compradores transfiram a titularidade do ingresso a terceiros, sendo vedada qualquer cobran\u00e7a por esse servi\u00e7o. O site tamb\u00e9m deve assegurar que os ingressos selecionados na \u00e1rea de pr\u00e9-compra fiquem reservados temporariamente por tempo suficiente para que o consumidor digite seus dados e conclua o pagamento, sem varia\u00e7\u00e3o de pre\u00e7o ou de lote nesse per\u00edodo.<\/div><div><br><\/div><div>Para os eventos de alta procura, o decreto autoriza a ado\u00e7\u00e3o de filas virtuais ou pr\u00e9-cadastro. No caso de fila virtual, o fornecedor deve informar em tempo real a posi\u00e7\u00e3o do usu\u00e1rio, a quantidade estimada de compradores \u00e0 sua frente e a previs\u00e3o do tempo de espera. Os dados desagregados de todas as transa\u00e7\u00f5es de venda devem ser armazenados pelo prazo m\u00ednimo de dois anos para fins de auditoria pelas autoridades competentes.<\/div><div><br><\/div><div>J\u00e1 as plataformas de revenda de ingressos passam a responder subsidiariamente nos termos do CDC e devem expor de forma clara, em sua p\u00e1gina inicial e an\u00fancios, que n\u00e3o s\u00e3o canais oficiais de venda. Elas devem apresentar o pre\u00e7o original de face do ingresso e informar se o valor cobrado \u00e9 superior a ele.<\/div><div><br><\/div><div>Esses intermediadores tamb\u00e9m devem adotar mecanismos para identificar revendedores profissionais habituais e suspender an\u00fancios abusivos, com o oferecimento de canal para den\u00fancias.<\/div><div><br><\/div><div>Taxas, meia-entrada e reembolso<\/div><div>No tocante aos pre\u00e7os e custos adicionais, o decreto pro\u00edbe a inclus\u00e3o autom\u00e1tica de servi\u00e7os e a cobran\u00e7a de taxas acess\u00f3rias que configurem duplicidade ou que n\u00e3o correspondam a servi\u00e7os de fato prestados. Todas as taxas e tributos incidentes devem ser discriminados claramente desde o primeiro contato do consumidor com a plataforma.<\/div><div><br><\/div><div>O texto tamb\u00e9m veda condutas que restrinjam ou dificultem de forma artificial o direito \u00e0 meia-entrada. Os ingressos promocionais criados pelos organizadores n\u00e3o podem ser deduzidos da cota legal destinada ao benef\u00edcio. Adicionalmente, os comercializadores prim\u00e1rios devem divulgar na internet, em at\u00e9 trinta dias ap\u00f3s o evento, o percentual de ingressos vendidos como meia-entrada para comprovar o cumprimento da lei.<\/div><div><br><\/div><div>Nas compras eletr\u00f4nicas, fica assegurado o exerc\u00edcio do direito de arrependimento em at\u00e9 sete dias, devendo as plataformas disponibilizar canal facilitado para cancelamento. Em caso de adiamento, cancelamento ou altera\u00e7\u00e3o relevante do espet\u00e1culo, o consumidor tem o direito de escolher entre o reembolso integral de todos os valores pagos \u2014 inclusive taxas \u2014, a utiliza\u00e7\u00e3o do ingresso na nova data ou a convers\u00e3o em cr\u00e9dito para eventos futuros.<\/div><div><br><\/div><div>Venda f\u00edsica e acesso \u00e0 \u00e1gua<\/div><div>Nas bilheterias f\u00edsicas, que ficam dispensadas das regras de tecnologia e rastreabilidade virtual caso vendam de forma exclusivamente presencial, os comercializadores devem garantir atendimento priorit\u00e1rio por lei e organizar as filas para evitar tempo de espera excessivo, sob pena de caracteriza\u00e7\u00e3o de pr\u00e1tica abusiva caso exponham o p\u00fablico a riscos de sa\u00fade e seguran\u00e7a.<\/div><div><br><\/div><div>Outra normativa assinada ontem, o Decreto 13.109\/26, imp\u00f5e novas regras permanentes de hidrata\u00e7\u00e3o e acesso \u00e0 \u00e1gua pot\u00e1vel em shows, festivais e congressos com p\u00fablico estimado superior a mil pessoas, em ambientes abertos ou fechados.<\/div><div><br><\/div><div>De acordo com o texto, os organizadores desses grandes eventos de massa devem disponibilizar pontos gratuitos de distribui\u00e7\u00e3o de \u00e1gua pot\u00e1vel em locais adequados e permitir a entrada de garrafas de \u00e1gua para consumo pr\u00f3prio do p\u00fablico, independentemente de condi\u00e7\u00f5es clim\u00e1ticas ou de calor extremo.<\/div><div><br><\/div><div>O descumprimento de qualquer uma das novas obriga\u00e7\u00f5es sujeitar\u00e1 as empresas e os organizadores \u00e0s san\u00e7\u00f5es administrativas, civis e penais previstas no C\u00f3digo de Prote\u00e7\u00e3o do Consumidor, sob a fiscaliza\u00e7\u00e3o do Minist\u00e9rio da Justi\u00e7a e Seguran\u00e7a P\u00fablica, que poder\u00e1 editar normas complementares em conjunto com o Minist\u00e9rio da Cultura._  <\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>01\/09\/2026<\/em>\n\t\t\t\t<\/p><br \/><p><strong>Fonte : <\/strong><em>Consultor Juridico<\/em><\/p>\n\t\t\t<\/div>\n\n\n<\/span>\n<!-- CJT Shortcode Block (1) - noticias-empresariais - END -->\n\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a6503ce e-con-full e-flex e-con e-child\" data-id=\"a6503ce\" 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-26111bb elementor-widget elementor-widget-heading\" data-id=\"26111bb\" 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-27bae34 elementor-widget elementor-widget-shortcode\" data-id=\"27bae34\" data-element_type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-shortcode\">\n\n<!-- CJT Shortcode Block (3) - imposto-do-dia - START -->\n<span id='csmi-575891b2730e089c28cf155d76a74b9e' class='csmi csmi-bid-3 csmi-imposto-do-dia'>\ufeff<div id=\"Imposto\">\n\t\n    \n\n    <div>15\/09\/2026 - 3&ordf; Feira<\/div><br \/>\n\n\n\n    <div>- EFD-Contribuicoes;<br \/> \n- EFD-Reinf;<br \/>\n- IRRF;<br \/>\n- IOF;<br \/>\n- PIS\/Pasep;<br \/>\n- Cide - Remessas ao Exterior;<br \/>\n- Cide - Combustiveis;<br \/>\n- CPSS;\n<\/div>\n<\/div>\n\n<\/span>\n<!-- CJT Shortcode Block (3) - imposto-do-dia - END -->\n\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Vamos formar uma parceria de sucesso! Solu\u00e7\u00f5es cont\u00e1beis do tamanho da sua empresa Prestamos servi\u00e7os referentes \u00e0s \u00e1reas cont\u00e1bil, trabalhista, fiscal e de documenta\u00e7\u00e3o para empresas, desde as pequenas at\u00e9 a ind\u00fastria de grande porte, al\u00e9m de pessoas f\u00edsicas e profissionais aut\u00f4nomos de diversos ramos. Nossa empresa Nossos servi\u00e7os Consultoria cont\u00e1bil Folha de pagamento eSocial [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-63","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/contaempre.com.br\/index.php?rest_route=\/wp\/v2\/pages\/63","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/contaempre.com.br\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/contaempre.com.br\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/contaempre.com.br\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/contaempre.com.br\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=63"}],"version-history":[{"count":372,"href":"https:\/\/contaempre.com.br\/index.php?rest_route=\/wp\/v2\/pages\/63\/revisions"}],"predecessor-version":[{"id":1094,"href":"https:\/\/contaempre.com.br\/index.php?rest_route=\/wp\/v2\/pages\/63\/revisions\/1094"}],"wp:attachment":[{"href":"https:\/\/contaempre.com.br\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=63"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}