{"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-au354f74bc\">\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-au0a92569f\">\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-au308d777b\">\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-au56f045e3\">\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-au6058400e\">\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-au88583492\">\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-aubdc1a7b4\">\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-au819a99a9\">\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-au1af89b22\">        <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-au3325d079\">        <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-au4d155d56\">        <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-au4a4939af\">        <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-aud0a011c9\">        <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-au8045da86\">\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-au415f2533\">\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-au37c14b34\">\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-auad022a9a\" 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-au62242310\" 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-aud92f0b9c\" 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-bb46a0bf2ced22f780e4d173baa9c603' 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=\"68\" rowspan=\"2\" width=\"117\"><strong>C\u00f3digo de Receita<\/strong><\/td>\n      <td width=\"100\"><strong>Grupo de Tributo<\/strong><\/td>\n      <td width=\"481\"><strong>Descri\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"236\"><strong>Per\u00edodo de Apura\u00e7\u00e3o<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"34\" width=\"100\"><strong>Documento Arrecada\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"481\"><strong>Categoria da Declara\u00e7\u00e3o \/ Origem Escritura\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"236\"><strong>Fundamenta\u00e7\u00e3o Legal<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">8053<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Rendimentos de Capital - T\u00edtulos de renda fixa - Pessoa F\u00edsica<\/td>\n      <td width=\"236\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L9779.htm#art5\">Lei n\u00ba 9.779\/99 Art. 5\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">3426<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Rendimentos de Capital - T\u00edtulos de renda fixa - Pessoa Jur\u00eddica<\/td>\n      <td width=\"236\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L9779.htm#art5\">Lei n\u00ba 9.779\/99 Art. 5\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">6800<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Rendimentos de Capital - Fundo de Investimento sujeito \u00e0 tributa\u00e7\u00e3o peri\u00f3dica<\/td>\n      <td width=\"236\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2023-2026\/2023\/Lei\/L14754.htm#art17\">Lei n\u00ba 14.754\/23 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">6813<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Rendimentos de Capital - Fundo de Investimento em A\u00e7\u00f5es<\/td>\n      <td width=\"236\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2023-2026\/2023\/Lei\/L14754.htm#art17\">Lei n\u00ba 14.754\/23 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">5273<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Rendimentos de Capital - Opera\u00e7\u00f5es de swap<\/td>\n      <td width=\"236\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L8981.htm#art74\">Lei n\u00ba 8.981\/95 Art. 74<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">8468<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Rendimentos de Capital - Day-Trade - Opera\u00e7\u00f5es em Bolsas<\/td>\n      <td width=\"236\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l9959.htm#art8\">Lei n\u00ba 9.959\/00 Art. 8\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">5557<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Rendimentos de Capital - Ganhos l\u00edquidos em opera\u00e7\u00f5es em bolsas e assemelhados<\/td>\n      <td width=\"236\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L11033.htm#art2\">Lei n\u00ba 11.033\/04 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">5706<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Rendimentos de Capital - Juros remunerat\u00f3rios do capital pr\u00f3prio <\/td>\n      <td width=\"236\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L9249.htm#art9..\">Lei n\u00ba 9.249\/95 Art. 9\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"71\" rowspan=\"2\" width=\"117\">5232<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Rendimentos de Capital - Fundos de Investimento Imobili\u00e1rio (FII) e Fundos de Investimento nas Cadeias Produtivas do Agroneg\u00f3cio (Fiagro) - Resgate ou amortiza\u00e7\u00e3o de cotas ou distribui\u00e7\u00e3o de rendimentos<\/td>\n      <td width=\"236\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L8668.htm#art17\">Lei n\u00ba 8.668\/03 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">0924<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Rendimentos de Capital - Demais rendimentos de capital<\/td>\n      <td width=\"236\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8313cons.htm#art16\">Lei n\u00ba 8.313\/91 Art. 16<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">3699<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Rendimentos de Capital - Aplica\u00e7\u00f5es financeiras em ativos de infraestrutura - Tributa\u00e7\u00e3o Exclusiva<\/td>\n      <td width=\"236\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2007-2010\/2007\/lei\/l11478.htm#art2\">Lei n\u00ba 11.478\/07 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">5029<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Rendimentos de Capital - Ganho de Capital - Integraliza\u00e7\u00e3o de Cotas com Ativos<\/td>\n      <td width=\"236\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2014\/lei\/l13043.htm#art1\">Lei n\u00ba 13.043\/14 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">5035<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Rendimentos de Capital - Fundos de Investimento<\/td>\n      <td width=\"236\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2014\/lei\/l13043.htm#art8\">Lei n\u00ba 13.043\/14 Art. 8\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"88\" rowspan=\"2\" width=\"117\">1605<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Rendimentos de Capital - Fundo de Investimento em Participa\u00e7\u00f5es (FIP), Fundo de Investimento em \u00cdndice de Mercado (Exchange Traded Fund - ETF), Fundo de Investimento em Direitos Credit\u00f3rios (FIDC) e Fundo Multimercado (FIM)<\/td>\n      <td width=\"236\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2023-2026\/2023\/Lei\/L14754.htm#art24\">Lei n\u00ba 14.754\/23 Art. 24<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">5286<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Rendimentos de Residentes ou Domiciliados no Exterior - Aplica\u00e7\u00f5es Financeiras<\/td>\n      <td width=\"236\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8383.htm#art29\">Lei n\u00ba 8.8383\/91 Art. 29<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">9453<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Rendimentos de Residentes ou Domiciliados no Exterior - Juros remunerat\u00f3rios de capital pr\u00f3prio<\/td>\n      <td width=\"236\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art97.\">Decreto-Lei n\u00ba 5.844\/43 Art. 97<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">0916<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Outros Rendimentos - Pr\u00eamios obtidos em concursos e sorteios<\/td>\n      <td width=\"236\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art96\">Decreto-Lei n\u00ba 5.844\/43 Art. 96<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">8673<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Outros Rendimentos - Pr\u00eamios obtidos em bingos<\/td>\n      <td width=\"236\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art96\">Decreto-Lei n\u00ba 5.844\/43 Art. 96<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">9385<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Outros Rendimentos - Multas e vantagens<\/td>\n      <td width=\"236\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L9430.htm#art70\">Lei n\u00ba 9.430\/96 Art. 70<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">1150<\/td>\n      <td width=\"100\">IOF<\/td>\n      <td width=\"481\">Opera\u00e7\u00f5es de Cr\u00e9dito - Pessoa Jur\u00eddica<\/td>\n      <td width=\"236\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L5143.htm#art1\">Lei n\u00ba 5.143\/66 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">7893<\/td>\n      <td width=\"100\">IOF<\/td>\n      <td width=\"481\">Opera\u00e7\u00f5es de Cr\u00e9dito - Pessoa F\u00edsica<\/td>\n      <td width=\"236\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L5143.htm#art1\">Lei n\u00ba 5.143\/66 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">4290<\/td>\n      <td width=\"100\">IOF<\/td>\n      <td width=\"481\">Opera\u00e7\u00f5es de C\u00e2mbio - Entrada de moeda<\/td>\n      <td width=\"236\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L8894.htm#art6\">Lei n\u00ba 8.894\/94 Art. 6\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">5220<\/td>\n      <td width=\"100\">IOF<\/td>\n      <td width=\"481\">Opera\u00e7\u00f5es de C\u00e2mbio - Sa\u00edda de moeda<\/td>\n      <td width=\"236\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L8894.htm#art6\">Lei n\u00ba 8.894\/94 Art. 6\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">6854<\/td>\n      <td width=\"100\">IOF<\/td>\n      <td width=\"481\">Aplica\u00e7\u00f5es Financeiras<\/td>\n      <td width=\"236\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/1989_1994\/l8033.htm#art1\">Lei n\u00ba 8.033\/90 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">6895<\/td>\n      <td width=\"100\">IOF<\/td>\n      <td width=\"481\">Factoring <\/td>\n      <td width=\"236\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l9532.htm#art58\">Lei n\u00ba 9.532\/97 Art. 58<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">3467<\/td>\n      <td width=\"100\">IOF<\/td>\n      <td width=\"481\">Seguros<\/td>\n      <td width=\"236\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L5143.htm#art1\">Lei n\u00ba 5.143\/66 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">4028<\/td>\n      <td width=\"100\">IOF<\/td>\n      <td width=\"481\">Ouro, Ativo Financeiro<\/td>\n      <td width=\"236\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/Leis\/L7766.htm#art4\">Lei n\u00ba 7.766\/89 Art. 4\u00ba<\/a><\/td>\n    <\/tr>\n  <\/tbody>\n<\/table>\n<\/div><div id=\"vis5\" style=\"display:none; font-size:12px; font-family:verdana; position:relative; overflow:auto; width:80%!important; border-radius:5px; height:550px;\"><p>&nbsp;<\/p>\n<table width=\"750\" border=\"1\" cellpadding=\"0\" cellspacing=\"0\" bordercolor=\"#CCCCCC\">           <tbody>\n            <tr>\n              <td height=\"68\" rowspan=\"2\" width=\"117\"><strong>C\u00f3digo de Receita<\/strong><\/td>\n              <td width=\"100\"><strong>Grupo de Tributo<\/strong><\/td>\n              <td width=\"481\"><strong>Descri\u00e7\u00e3o<\/strong><\/td>\n              <td width=\"236\"><strong>Per\u00edodo de Apura\u00e7\u00e3o<\/strong><\/td>\n            <\/tr>\n            <tr>\n              <td height=\"34\" width=\"100\"><strong>Documento Arrecada\u00e7\u00e3o<\/strong><\/td>\n              <td width=\"481\"><strong>Categoria da Declara\u00e7\u00e3o \/ Origem Escritura\u00e7\u00e3o<\/strong><\/td>\n              <td width=\"236\"><strong>Fundamenta\u00e7\u00e3o Legal<\/strong><\/td>\n            <\/tr>\n            <tr>\n              <td height=\"54\" rowspan=\"2\" width=\"117\">1661<\/td>\n              <td width=\"100\">CPSS<\/td>\n              <td width=\"481\">CPSS - Servidor Civil Ativo<\/td>\n              <td width=\"236\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n                (31\/05\/2026)<\/td>\n            <\/tr>\n            <tr>\n              <td height=\"20\" width=\"100\">DARF<\/td>\n              <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n              <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art4..\">Lei n\u00ba 10.887\/04 Art. 4\u00ba<\/a><\/td>\n            <\/tr>\n            <tr>\n              <td height=\"54\" rowspan=\"2\" width=\"117\">1700<\/td>\n              <td width=\"100\">CPSS<\/td>\n              <td width=\"481\">CPSS - Servidor Civil Inativo<\/td>\n              <td width=\"236\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n                (31\/05\/2026)<\/td>\n            <\/tr>\n            <tr>\n              <td height=\"20\" width=\"100\">DARF<\/td>\n              <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n              <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art4..\">Lei n\u00ba 10.887\/04 Art. 4\u00ba<\/a><\/td>\n            <\/tr>\n            <tr>\n              <td height=\"54\" rowspan=\"2\" width=\"117\">1717<\/td>\n              <td width=\"100\">CPSS<\/td>\n              <td width=\"481\">CPSS - Pensionista Civil<\/td>\n              <td width=\"236\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n                (31\/05\/2026)<\/td>\n            <\/tr>\n            <tr>\n              <td height=\"20\" width=\"100\">DARF<\/td>\n              <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n              <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art4..\">Lei n\u00ba 10.887\/04 Art. 4\u00ba<\/a><\/td>\n            <\/tr>\n            <tr>\n              <td height=\"54\" rowspan=\"2\" width=\"117\">1769<\/td>\n              <td width=\"100\">CPSS<\/td>\n              <td width=\"481\">CPSS - Patronal - Servidor Civil Ativo - Opera\u00e7\u00e3o Intra-Or\u00e7ament\u00e1ria<\/td>\n              <td width=\"236\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n                (31\/05\/2026)<\/td>\n            <\/tr>\n            <tr>\n              <td height=\"20\" width=\"100\">DARF<\/td>\n              <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n              <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art8\">Lei n\u00ba 10.887\/04 Art. 8\u00ba<\/a><\/td>\n            <\/tr>\n            <tr>\n              <td height=\"54\" rowspan=\"2\" width=\"117\">1814<\/td>\n              <td width=\"100\">CPSS<\/td>\n              <td width=\"481\">CPSS - Patronal - Servidor no Exterior - Opera\u00e7\u00e3o Intra-Or\u00e7ament\u00e1ria<\/td>\n              <td width=\"236\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n                (31\/05\/2026)<\/td>\n            <\/tr>\n            <tr>\n              <td height=\"20\" width=\"100\">DARF<\/td>\n              <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n              <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art8\">Lei n\u00ba 10.887\/04 Art. 8\u00ba<\/a><\/td>\n            <\/tr>\n            <tr>\n              <td height=\"54\" rowspan=\"2\" width=\"117\">1723<\/td>\n              <td width=\"100\">CPSS<\/td>\n              <td width=\"481\">CPSS - Servidor Civil Ativo - Precat\u00f3rio Judicial e Requisi\u00e7\u00e3o de Pequeno Valor<\/td>\n              <td width=\"236\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n                (31\/05\/2026)<\/td>\n            <\/tr>\n            <tr>\n              <td height=\"20\" width=\"100\">DARF<\/td>\n              <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n              <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art4..\">Lei n\u00ba 10.887\/04 Art. 4\u00ba<\/a><\/td>\n            <\/tr>\n            <tr>\n              <td height=\"54\" rowspan=\"2\" width=\"117\">1730<\/td>\n              <td width=\"100\">CPSS<\/td>\n              <td width=\"481\">CPSS - Servidor Civil Inativo - Precat\u00f3rio Judicial e Requisi\u00e7\u00e3o de Pequeno Valor<\/td>\n              <td width=\"236\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n                (31\/05\/2026)<\/td>\n            <\/tr>\n            <tr>\n              <td height=\"20\" width=\"100\">DARF<\/td>\n              <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n              <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art5\">Lei n\u00ba 10.887\/04 Art. 5\u00ba<\/a><\/td>\n            <\/tr>\n            <tr>\n              <td height=\"54\" rowspan=\"2\" width=\"117\">1752<\/td>\n              <td width=\"100\">CPSS<\/td>\n              <td width=\"481\">CPSS - Pensionista - Precat\u00f3rio Judicial e Requisi\u00e7\u00e3o de Pequeno Valor<\/td>\n              <td width=\"236\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n                (31\/05\/2026)<\/td>\n            <\/tr>\n            <tr>\n              <td height=\"20\" width=\"100\">DARF<\/td>\n              <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n              <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art5\">Lei n\u00ba 10.887\/04 Art. 5\u00ba<\/a><\/td>\n            <\/tr>\n          <\/tbody>\n<\/table>\n<br>\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=\"68\" rowspan=\"2\" width=\"117\"><strong>C\u00f3digo de Receita<\/strong><\/td>\n      <td width=\"100\"><strong>Grupo de Tributo<\/strong><\/td>\n      <td width=\"481\"><strong>Descri\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"236\"><strong>Per\u00edodo de Apura\u00e7\u00e3o<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"34\" width=\"100\"><strong>Documento Arrecada\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"481\"><strong>Categoria da Declara\u00e7\u00e3o \/ Origem Escritura\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"236\"><strong>Fundamenta\u00e7\u00e3o Legal<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">5299<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">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=\"236\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art97.\">Decreto-Lei n\u00ba 5.844\/43 Art. 97<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"71\" rowspan=\"2\" width=\"117\">0610<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">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 <\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\">DARF<\/td>\n      <td width=\"481\">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=\"54\" rowspan=\"2\" width=\"117\">1020<\/td>\n      <td width=\"100\">IPI<\/td>\n      <td width=\"481\">Cigarros Contendo Tabaco (Cigarros do c\u00f3digo 2402.20.00 da Tipi)<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L4502.htm#art1\">Lei n\u00ba 4.502\/64 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n  <\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<table width=\"750\" border=\"1\" cellpadding=\"0\" cellspacing=\"0\" bordercolor=\"#CCCCCC\">   <tbody>\n    <tr>\n      <td height=\"41\" width=\"178\"><strong>Prazo de Apresenta\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"178\"><strong>Interessado<\/strong><\/td>\n      <td width=\"561\"><strong>Declara\u00e7\u00f5es, Demonstrativos e Documentos<\/strong><\/td>\n      <td width=\"160\"><strong>Per\u00edodo de Refer\u00eancia<\/strong><\/td>\n      <td width=\"308\"><strong>Base Normativa<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"41\">10<\/td>\n      <td>PJ<\/td>\n      <td width=\"561\">SisObraPrefWeb \u2013 Envio, pelo Munic\u00edpio, da rela\u00e7\u00e3o de todos os alvar\u00e1s para constru\u00e7\u00e3o civil e documentos de habite-se concedidos.<\/td>\n      <td>Maio\/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\">   <tbody>\n    <tr>\n      <td height=\"68\" rowspan=\"2\" width=\"117\"><strong>C\u00f3digo de Receita<\/strong><\/td>\n      <td width=\"100\"><strong>Grupo de Tributo<\/strong><\/td>\n      <td width=\"481\"><strong>Descri\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"236\"><strong>Per\u00edodo de Apura\u00e7\u00e3o<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"34\" width=\"100\"><strong>Documento Arrecada\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"481\"><strong>Categoria da Declara\u00e7\u00e3o \/ Origem Escritura\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"236\"><strong>Fundamenta\u00e7\u00e3o Legal<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">8053<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Rendimentos de Capital - T\u00edtulos de renda fixa - Pessoa F\u00edsica<\/td>\n      <td width=\"236\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L9779.htm#art5\">Lei n\u00ba 9.779\/99 Art. 5\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">3426<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Rendimentos de Capital - T\u00edtulos de renda fixa - Pessoa Jur\u00eddica<\/td>\n      <td width=\"236\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L9779.htm#art5\">Lei n\u00ba 9.779\/99 Art. 5\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">6800<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Rendimentos de Capital - Fundo de Investimento sujeito \u00e0 tributa\u00e7\u00e3o peri\u00f3dica<\/td>\n      <td width=\"236\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2023-2026\/2023\/Lei\/L14754.htm#art17\">Lei n\u00ba 14.754\/23 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">6813<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Rendimentos de Capital - Fundo de Investimento em A\u00e7\u00f5es<\/td>\n      <td width=\"236\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2023-2026\/2023\/Lei\/L14754.htm#art17\">Lei n\u00ba 14.754\/23 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">5273<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Rendimentos de Capital - Opera\u00e7\u00f5es de swap<\/td>\n      <td width=\"236\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L8981.htm#art74\">Lei n\u00ba 8.981\/95 Art. 74<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">8468<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Rendimentos de Capital - Day-Trade - Opera\u00e7\u00f5es em Bolsas<\/td>\n      <td width=\"236\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l9959.htm#art8\">Lei n\u00ba 9.959\/00 Art. 8\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">5557<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Rendimentos de Capital - Ganhos l\u00edquidos em opera\u00e7\u00f5es em bolsas e assemelhados<\/td>\n      <td width=\"236\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L11033.htm#art2\">Lei n\u00ba 11.033\/04 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">5706<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Rendimentos de Capital - Juros remunerat\u00f3rios do capital pr\u00f3prio <\/td>\n      <td width=\"236\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L9249.htm#art9..\">Lei n\u00ba 9.249\/95 Art. 9\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"71\" rowspan=\"2\" width=\"117\">5232<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Rendimentos de Capital - Fundos de Investimento Imobili\u00e1rio (FII) e Fundos de Investimento nas Cadeias Produtivas do Agroneg\u00f3cio (Fiagro) - Resgate ou amortiza\u00e7\u00e3o de cotas ou distribui\u00e7\u00e3o de rendimentos<\/td>\n      <td width=\"236\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L8668.htm#art17\">Lei n\u00ba 8.668\/03 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">0924<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Rendimentos de Capital - Demais rendimentos de capital<\/td>\n      <td width=\"236\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8313cons.htm#art16\">Lei n\u00ba 8.313\/91 Art. 16<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">3699<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Rendimentos de Capital - Aplica\u00e7\u00f5es financeiras em ativos de infraestrutura - Tributa\u00e7\u00e3o Exclusiva<\/td>\n      <td width=\"236\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2007-2010\/2007\/lei\/l11478.htm#art2\">Lei n\u00ba 11.478\/07 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">5029<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Rendimentos de Capital - Ganho de Capital - Integraliza\u00e7\u00e3o de Cotas com Ativos<\/td>\n      <td width=\"236\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2014\/lei\/l13043.htm#art1\">Lei n\u00ba 13.043\/14 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">5035<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Rendimentos de Capital - Fundos de Investimento<\/td>\n      <td width=\"236\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2014\/lei\/l13043.htm#art8\">Lei n\u00ba 13.043\/14 Art. 8\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"88\" rowspan=\"2\" width=\"117\">1605<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Rendimentos de Capital - Fundo de Investimento em Participa\u00e7\u00f5es (FIP), Fundo de Investimento em \u00cdndice de Mercado (Exchange Traded Fund - ETF), Fundo de Investimento em Direitos Credit\u00f3rios (FIDC) e Fundo Multimercado (FIM)<\/td>\n      <td width=\"236\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2023-2026\/2023\/Lei\/L14754.htm#art24\">Lei n\u00ba 14.754\/23 Art. 24<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">5286<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Rendimentos de Residentes ou Domiciliados no Exterior - Aplica\u00e7\u00f5es Financeiras<\/td>\n      <td width=\"236\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8383.htm#art29\">Lei n\u00ba 8.383\/91 Art. 29<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">9453<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Rendimentos de Residentes ou Domiciliados no Exterior - Juros remunerat\u00f3rios de capital pr\u00f3prio<\/td>\n      <td width=\"236\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art97.\">Decreto-Lei n\u00ba 5.844\/43 Art. 97<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">0916<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Outros Rendimentos - Pr\u00eamios obtidos em concursos e sorteios<\/td>\n      <td width=\"236\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art96\">Decreto-Lei n\u00ba 5.844\/43 Art. 96<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">8673<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Outros Rendimentos - Pr\u00eamios obtidos em bingos<\/td>\n      <td width=\"236\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art96\">Decreto-Lei n\u00ba 5.844\/43 Art. 96<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">9385<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Outros Rendimentos - Multas e vantagens<\/td>\n      <td width=\"236\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L9430.htm#art70\">Lei n\u00ba 9.430\/96 Art. 70<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">1150<\/td>\n      <td width=\"100\">IOF<\/td>\n      <td width=\"481\">Opera\u00e7\u00f5es de Cr\u00e9dito - Pessoa Jur\u00eddica<\/td>\n      <td width=\"236\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L5143.htm#art1\">Lei n\u00ba 5.143\/66 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">7893<\/td>\n      <td width=\"100\">IOF<\/td>\n      <td width=\"481\">Opera\u00e7\u00f5es de Cr\u00e9dito - Pessoa F\u00edsica<\/td>\n      <td width=\"236\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L5143.htm#art1\">Lei n\u00ba 5.143\/66 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">4290<\/td>\n      <td width=\"100\">IOF<\/td>\n      <td width=\"481\">Opera\u00e7\u00f5es de C\u00e2mbio - Entrada de moeda<\/td>\n      <td width=\"236\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L8894.htm#art6\">Lei n\u00ba 8.894\/94 Art. 6\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">5220<\/td>\n      <td width=\"100\">IOF<\/td>\n      <td width=\"481\">Opera\u00e7\u00f5es de C\u00e2mbio - Sa\u00edda de moeda<\/td>\n      <td width=\"236\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L8894.htm#art6\">Lei n\u00ba 8.894\/94 Art. 6\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">6854<\/td>\n      <td width=\"100\">IOF<\/td>\n      <td width=\"481\">Aplica\u00e7\u00f5es Financeiras<\/td>\n      <td width=\"236\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/1989_1994\/l8033.htm#art1\">Lei n\u00ba 8.033\/90 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">6895<\/td>\n      <td width=\"100\">IOF<\/td>\n      <td width=\"481\">Factoring <\/td>\n      <td width=\"236\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l9532.htm#art58\">Lei n\u00ba 9.532\/97 Art. 58<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">3467<\/td>\n      <td width=\"100\">IOF<\/td>\n      <td width=\"481\">Seguros<\/td>\n      <td width=\"236\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L5143.htm#art1\">Lei n\u00ba 5.143\/66 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">4028<\/td>\n      <td width=\"100\">IOF<\/td>\n      <td width=\"481\">Ouro, Ativo Financeiro<\/td>\n      <td width=\"236\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/Leis\/L7766.htm#art4\">Lei n\u00ba 7.766\/89 Art. 4\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">1150<\/td>\n      <td width=\"100\">IOF<\/td>\n      <td width=\"481\">Opera\u00e7\u00f5es de Cr\u00e9dito - Pessoa Jur\u00eddica<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L5143.htm#art1\">Lei n\u00ba 5.143\/66 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">7893<\/td>\n      <td width=\"100\">IOF<\/td>\n      <td width=\"481\">Opera\u00e7\u00f5es de Cr\u00e9dito - Pessoa F\u00edsica<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L5143.htm#art1\">Lei n\u00ba 5.143\/66 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">3770<\/td>\n      <td width=\"100\">PIS\/Pasep<\/td>\n      <td width=\"481\">Reten\u00e7\u00e3o - Aquisi\u00e7\u00e3o de autope\u00e7as<\/td>\n      <td width=\"236\">2\u00aa quinzena m\u00eas anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2002\/l10485.htm#art3\">Lei n\u00ba 10.485\/02 Art.3\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">3746<\/td>\n      <td width=\"100\">Cofins<\/td>\n      <td width=\"481\">Reten\u00e7\u00e3o - Aquisi\u00e7\u00e3o de autope\u00e7as<\/td>\n      <td width=\"236\">2\u00aa quinzena m\u00eas anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2002\/l10485.htm#art3\">Lei n\u00ba 10.485\/02 Art.3\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"71\" rowspan=\"2\" width=\"117\">8741<\/td>\n      <td width=\"100\">Cide - Remessas ao Exterior<\/td>\n      <td width=\"481\">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=\"236\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L10168.htm#art2\">Lei n\u00ba 10.168\/00 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"71\" rowspan=\"2\" width=\"117\">9331<\/td>\n      <td width=\"100\">Cide - Combust\u00edveis<\/td>\n      <td width=\"481\">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=\"236\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/leis_2001\/l10336.htm\">Lei n\u00ba 10.336\/01 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">1661<\/td>\n      <td width=\"100\">CPSS<\/td>\n      <td width=\"481\">CPSS - Servidor Civil Ativo<\/td>\n      <td width=\"236\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art4..\">Lei n\u00ba 10.887\/04 Art. 4\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">1700<\/td>\n      <td width=\"100\">CPSS<\/td>\n      <td width=\"481\">CPSS - Servidor Civil Inativo<\/td>\n      <td width=\"236\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art4..\">Lei n\u00ba 10.887\/04 Art. 4\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">1717<\/td>\n      <td width=\"100\">CPSS<\/td>\n      <td width=\"481\">CPSS - Pensionista Civil<\/td>\n      <td width=\"236\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art4..\">Lei n\u00ba 10.887\/04 Art. 4\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">1769<\/td>\n      <td width=\"100\">CPSS<\/td>\n      <td width=\"481\">CPSS - Patronal - Servidor Civil Ativo - Opera\u00e7\u00e3o Intra-Or\u00e7ament\u00e1ria<\/td>\n      <td width=\"236\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art8\">Lei n\u00ba 10.887\/04 Art. 8\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">1814<\/td>\n      <td width=\"100\">CPSS<\/td>\n      <td width=\"481\">CPSS - Patronal - Servidor no Exterior - Opera\u00e7\u00e3o Intra-Or\u00e7ament\u00e1ria<\/td>\n      <td width=\"236\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art8\">Lei n\u00ba 10.887\/04 Art. 8\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">1723<\/td>\n      <td width=\"100\">CPSS<\/td>\n      <td width=\"481\">CPSS - Servidor Civil Ativo - Precat\u00f3rio Judicial e Requisi\u00e7\u00e3o de Pequeno Valor<\/td>\n      <td width=\"236\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art4..\">Lei n\u00ba 10.887\/04 Art. 4\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">1730<\/td>\n      <td width=\"100\">CPSS<\/td>\n      <td width=\"481\">CPSS - Servidor Civil Inativo - Precat\u00f3rio Judicial e Requisi\u00e7\u00e3o de Pequeno Valor<\/td>\n      <td width=\"236\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art5\">Lei n\u00ba 10.887\/04 Art. 5\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">1752<\/td>\n      <td width=\"100\">CPSS<\/td>\n      <td width=\"481\">CPSS - Pensionista - Precat\u00f3rio Judicial e Requisi\u00e7\u00e3o de Pequeno Valor<\/td>\n      <td width=\"236\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art5\">Lei n\u00ba 10.887\/04 Art. 5\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">1007<\/td>\n      <td width=\"100\">Contribui\u00e7\u00e3o Previdenci\u00e1ria<\/td>\n      <td width=\"481\">Contribuinte Individual - recolhimento mensal NIT\/PIS\/Pasep<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">GPS<\/td>\n      <td width=\"481\">-- \/ --<\/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=\"54\" rowspan=\"2\" width=\"117\">1120<\/td>\n      <td width=\"100\">Contribui\u00e7\u00e3o Previdenci\u00e1ria<\/td>\n      <td width=\"481\">Contribuinte Individual - recolhimento mensal - com dedu\u00e7\u00e3o de 45% (Lei n\u00ba 9.876\/99) - NIT\/PIS\/Pasep<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">GPS<\/td>\n      <td width=\"481\">-- \/ --<\/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=\"54\" rowspan=\"2\" width=\"117\">1163<\/td>\n      <td width=\"100\">Contribui\u00e7\u00e3o Previdenci\u00e1ria<\/td>\n      <td width=\"481\">Contribuinte Individual - Op\u00e7\u00e3o: aposentadoria apenas por idade - recolhimento Mensal - NIT\/PIS\/Pasep<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">GPS<\/td>\n      <td width=\"481\">-- \/ --<\/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=\"54\" rowspan=\"2\" width=\"117\">1406<\/td>\n      <td width=\"100\">Contribui\u00e7\u00e3o Previdenci\u00e1ria<\/td>\n      <td width=\"481\">Segurado Facultativo - recolhimento mensal - NIT\/PIS\/Pasep<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">GPS<\/td>\n      <td width=\"481\">-- \/ --<\/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=\"54\" rowspan=\"2\" width=\"117\">1473<\/td>\n      <td width=\"100\">Contribui\u00e7\u00e3o Previdenci\u00e1ria<\/td>\n      <td width=\"481\">Facultativo - Op\u00e7\u00e3o: aposentadoria apenas por idade - recolhimento mensal - NIT\/PIS\/Pasep<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">GPS<\/td>\n      <td width=\"481\">-- \/ --<\/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=\"54\" rowspan=\"2\" width=\"117\">1503<\/td>\n      <td width=\"100\">Contribui\u00e7\u00e3o Previdenci\u00e1ria<\/td>\n      <td width=\"481\">Segurado Especial - recolhimento mensal - NIT\/PIS\/Pasep<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">GPS<\/td>\n      <td width=\"481\">-- \/ --<\/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=\"54\" rowspan=\"2\" width=\"117\">1830<\/td>\n      <td width=\"100\">Contribui\u00e7\u00e3o Previdenci\u00e1ria<\/td>\n      <td width=\"481\">Facultativo Baixa Renda - recolhimento mensal - Complemento para Plano Simplificado da Previd\u00eancia Social - PSPS - Lei n\u00ba 12.470\/2011<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (05\/2026))<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">GPS<\/td>\n      <td width=\"481\">-- \/ --<\/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=\"54\" rowspan=\"2\" width=\"117\">1910<\/td>\n      <td width=\"100\">Contribui\u00e7\u00e3o Previdenci\u00e1ria<\/td>\n      <td width=\"481\">MEI - Complementa\u00e7\u00e3o Mensal<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">GPS<\/td>\n      <td width=\"481\">-- \/ --<\/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=\"54\" rowspan=\"2\" width=\"117\">1929<\/td>\n      <td width=\"100\">Contribui\u00e7\u00e3o Previdenci\u00e1ria<\/td>\n      <td width=\"481\">Facultativo Baixa Renda - recolhimento mensal - NIT\/PIS\/Pasep<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">GPS<\/td>\n      <td width=\"481\">-- \/ --<\/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=\"54\" rowspan=\"2\" width=\"117\">1945<\/td>\n      <td width=\"100\">Contribui\u00e7\u00e3o Previdenci\u00e1ria<\/td>\n      <td width=\"481\">Facultativo Baixa Renda - recolhimento mensal - Complemento<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">GPS<\/td>\n      <td width=\"481\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8212cons.htm#art21.\">Lei n\u00ba 8.212\/91 Art. 21<\/a><\/td>\n    <\/tr>\n  <\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<table width=\"750\" border=\"1\" cellpadding=\"0\" cellspacing=\"0\" bordercolor=\"#CCCCCC\">   <tbody>\n    <tr>\n      <td height=\"41\" width=\"178\"><strong>Prazo de Apresenta\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"178\"><strong>Interessado<\/strong><\/td>\n      <td width=\"587\"><strong>Declara\u00e7\u00f5es, Demonstrativos e Documentos<\/strong><\/td>\n      <td width=\"209\"><strong>Per\u00edodo de Refer\u00eancia<\/strong><\/td>\n      <td width=\"308\"><strong>Base Normativa<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"41\">15<\/td>\n      <td>PJ<\/td>\n      <td width=\"587\">EFD-Contribui\u00e7\u00f5es \u2013 Escritura\u00e7\u00e3o Fiscal Digital das Contribui\u00e7\u00f5es incidentes sobre a Receita<\/td>\n      <td>Abril\/2026<\/td>\n      <td><a href=\"https:\/\/normasinternet2.receita.fazenda.gov.br\/#\/consulta\/externa\/37466\/visao\/multivigente\">Instru\u00e7\u00e3o Normativa RFB n\u00ba 1.252\/2012<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"41\">15<\/td>\n      <td>PJ\/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>Maio\/2026<\/td>\n      <td><a href=\"https:\/\/normasinternet2.receita.fazenda.gov.br\/#\/consulta\/externa\/119859\">Instru\u00e7\u00e3o Normativa RFB n\u00ba 2.043\/2021<\/a><\/td>\n    <\/tr>\n  <\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<\/div><div id=\"vis19\" 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=\"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        (05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"17\">DAE<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ eSocial<\/td>\n      <td> <\/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 <\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/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\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/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\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art96\">Decreto-Lei n\u00ba 5.844\/43 Art. 96<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">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\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/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\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/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\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2004-2006\/2004\/lei\/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\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/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\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2004-2006\/2004\/lei\/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\/05\/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\/05\/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\/05\/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\/05\/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\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/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 <\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/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\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/Decreto-Lei\/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\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/Decreto-Lei\/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\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/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\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L8981.htm#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\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/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\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/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\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/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\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/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\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/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\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l9249.htm#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\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/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\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/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\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/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\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/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 <\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/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 <\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/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 <\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/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\/05\/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\/05\/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\/05\/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\/05\/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 <\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/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\/05\/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\/05\/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\/05\/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\/05\/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 <\/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 <\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/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\/05\/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 <\/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\">   <tbody>\n    <tr>\n      <td height=\"42\" width=\"170\"><strong>Prazo de Apresenta\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"170\"><strong>Interessado<\/strong><\/td>\n      <td width=\"536\"><strong>Declara\u00e7\u00f5es, Demonstrativos e Documentos<\/strong><\/td>\n      <td width=\"153\"><strong>Per\u00edodo de Refer\u00eancia<\/strong><\/td>\n      <td width=\"294\"><strong>Base Normativa<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"40\">20<\/td>\n      <td>PJ<\/td>\n      <td width=\"536\">Dirbi \u2013 Declara\u00e7\u00e3o de Incentivos, Ren\u00fancias, Benef\u00edcios e Imunidades de Natureza Tribut\u00e1ria<\/td>\n      <td>Abril\/2026<\/td>\n      <td><a href=\"https:\/\/normasinternet2.receita.fazenda.gov.br\/#\/consulta\/externa\/114290\/visao\/multivigente\">Instru\u00e7\u00e3o Normativa RFB n\u00ba 2.198\/2024<\/a><\/td>\n    <\/tr>\n  <\/tbody>\n<\/table>\n<\/div><div id=\"vis22\" style=\"display:none; font-size:12px; font-family:verdana; position:relative; overflow:auto; width:80%!important; border-radius:5px; height:550px;\"><p>&nbsp;<\/p>\n<table width=\"750\" border=\"1\" cellpadding=\"0\" cellspacing=\"0\" bordercolor=\"#CCCCCC\">   <tbody>\n    <tr>\n      <td height=\"68\" rowspan=\"2\" width=\"117\"><strong>C\u00f3digo de Receita<\/strong><\/td>\n      <td width=\"100\"><strong>Grupo de Tributo<\/strong><\/td>\n      <td width=\"481\"><strong>Descri\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"236\"><strong>Per\u00edodo de Apura\u00e7\u00e3o<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"34\" width=\"100\"><strong>Documento Arrecada\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"481\"><strong>Categoria da Declara\u00e7\u00e3o \/ Origem Escritura\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"236\"><strong>Fundamenta\u00e7\u00e3o Legal<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">--<\/td>\n      <td width=\"100\">Simples Nacional<\/td>\n      <td width=\"481\">Regime Especial Unificado de Arrecada\u00e7\u00e3o de Tributos e Contribui\u00e7\u00f5es devidos pelas Microempresas e Empresas de Pequeno Porte.<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\">DAS<\/td>\n      <td width=\"481\">PGDAS-D \/ <\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/lcp123.htm\">Lei Complementar n\u00ba 123\/06<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">6177<\/td>\n      <td width=\"100\">RET<\/td>\n      <td width=\"481\">Pagamento Unificado - Regime de Tributa\u00e7\u00e3o Espec\u00edfica do Futebol (TEF)<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2019-2022\/2021\/lei\/l14193.htm#art31\">Lei n\u00ba 14.193\/21 Art. 31<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">4095<\/td>\n      <td width=\"100\">RET<\/td>\n      <td width=\"481\">Pagamento Unificado - Ret Aplic\u00e1vel \u00e0s Incorpora\u00e7\u00f5es Imobili\u00e1rias (IRPJ, CSLL, PIS\/Pasep, Cofins)<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2004-2006\/2004\/lei\/l10.931.htm#art1\">Lei n\u00ba 10.931\/04 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"71\" rowspan=\"2\" width=\"117\">1068<\/td>\n      <td width=\"100\">RET<\/td>\n      <td width=\"481\">Pagamento Unificado - Regime Especial Aplic\u00e1vel \u00e0s Incorpora\u00e7\u00f5es Imobili\u00e1rias e \u00e0s Constru\u00e7\u00f5es, ambas no \u00e2mbito do PMCMV e \u00e0 Constru\u00e7\u00e3o ou Reforma de Creches e Pr\u00e9-Escolas (IRPJ, CSLL, PIS\/Pasep, Cofins)<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.931.htm#art4...\">Lei n\u00ba 10.931\/04 Art. 4\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">4112<\/td>\n      <td width=\"100\">RET<\/td>\n      <td width=\"481\">Regime Especial de Tributa\u00e7\u00e3o Aplic\u00e1vel \u00e0s Incorpora\u00e7\u00f5es Imobili\u00e1rias e \u00e0s Constru\u00e7\u00f5es (IRPJ)<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2004-2006\/2004\/lei\/l10.931.htm#art1\">Lei n\u00ba 10.931\/04 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">4153<\/td>\n      <td width=\"100\">RET<\/td>\n      <td width=\"481\">Regime Especial de Tributa\u00e7\u00e3o Aplic\u00e1vel \u00e0s Incorpora\u00e7\u00f5es Imobili\u00e1rias e \u00e0s Constru\u00e7\u00f5es (CSLL)<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2004-2006\/2004\/lei\/l10.931.htm#art1\">Lei n\u00ba 10.931\/04 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">4138<\/td>\n      <td width=\"100\">RET<\/td>\n      <td width=\"481\">Regime Especial de Tributa\u00e7\u00e3o Aplic\u00e1vel \u00e0s Incorpora\u00e7\u00f5es Imobili\u00e1rias e \u00e0s Constru\u00e7\u00f5es (PIS\/Pasep)<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2004-2006\/2004\/lei\/l10.931.htm#art1\">Lei n\u00ba 10.931\/04 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">4166<\/td>\n      <td width=\"100\">RET<\/td>\n      <td width=\"481\">Regime Especial de Tributa\u00e7\u00e3o Aplic\u00e1vel \u00e0s Incorpora\u00e7\u00f5es Imobili\u00e1rias e \u00e0s Constru\u00e7\u00f5es (Cofins)<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2004-2006\/2004\/lei\/l10.931.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\">   <tbody>\n    <tr>\n      <td height=\"42\" width=\"170\"><strong>Prazo de Apresenta\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"170\"><strong>Interessado<\/strong><\/td>\n      <td width=\"536\"><strong>Declara\u00e7\u00f5es, Demonstrativos e Documentos<\/strong><\/td>\n      <td width=\"153\"><strong>Per\u00edodo de Refer\u00eancia<\/strong><\/td>\n      <td width=\"294\"><strong>Base Normativa<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"40\">22<\/td>\n      <td>PJ<\/td>\n      <td width=\"536\">PGDAS-D \u2013 Programa Gerador do Documento de Arrecada\u00e7\u00e3o do Simples Nacional<\/td>\n      <td>Maio\/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=\"vis24\" 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\/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\/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\/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\/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\/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\/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\/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\/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\/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\/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 <\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/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\/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\/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\/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\/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\/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\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"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\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"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\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"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\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"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\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"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\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"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\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"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 <\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"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\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"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\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"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\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"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\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"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\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"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\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"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\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"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\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"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\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"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\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"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\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"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\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/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\/05\/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\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/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\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/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\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/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\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/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\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/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 <\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_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\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_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\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/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\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/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\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/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\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/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\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/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\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/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 <\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_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\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_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\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/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\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/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\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/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\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/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\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/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 <\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_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\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_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 <\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/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\/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\/_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\/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\/_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\/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\/_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\/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\/_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\/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\/_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\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/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\/_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\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/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\/_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\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/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\/_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\">   <tbody>\n    <tr>\n      <td height=\"70\" rowspan=\"2\" width=\"123\"><strong>C\u00f3digo de Receita<\/strong><\/td>\n      <td width=\"105\"><strong>Grupo de Tributo<\/strong><\/td>\n      <td width=\"504\"><strong>Descri\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"247\"><strong>Per\u00edodo de Apura\u00e7\u00e3o<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"35\" width=\"105\"><strong>Documento Arrecada\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"504\"><strong>Categoria da Declara\u00e7\u00e3o \/ Origem Escritura\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"247\"><strong>Fundamenta\u00e7\u00e3o Legal<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3770<\/td>\n      <td width=\"105\">PIS\/Pasep<\/td>\n      <td width=\"504\">Reten\u00e7\u00e3o - Aquisi\u00e7\u00e3o de autope\u00e7as<\/td>\n      <td width=\"247\">1\u00aa quinzena m\u00eas atual<br>\n        (15\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"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\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"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 <\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_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\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L8668.htm#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\/05\/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\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l7713.htm#art7\">Lei n\u00ba 7.713\/88 Art. 7\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"53\" rowspan=\"2\" width=\"123\">4600<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Ganhos de capital na aliena\u00e7\u00e3o de bens e direitos<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DIRPF Anual \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L7713.htm#art2\">Lei n\u00ba 7.713\/88 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"53\" rowspan=\"2\" width=\"123\">8523<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Ganhos de Capital na Aliena\u00e7\u00e3o de Bens e Direitos Localizados no Exterior<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"105\">DARF<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l7713.htm#art2\">Lei n\u00ba 7.713\/88 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"53\" rowspan=\"2\" width=\"123\">6015<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Ganhos l\u00edquidos em opera\u00e7\u00f5es em bolsa<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DIRPF Anual \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8981.htm#art72\">Lei n\u00ba 8.981\/95 Art. 72<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"53\" rowspan=\"2\" width=\"123\">6371<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Ganhos de Capital de Dep\u00f3sito em Conta Corrente, Cart\u00e3o de Cr\u00e9dito ou D\u00e9bito no Exterior<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"105\">DARF<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2023-2026\/2023\/lei\/l14754.htm#art2\">Lei n\u00ba 14.754\/23 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0211<\/td>\n      <td width=\"105\">IRPF<\/td>\n      <td width=\"504\">Imposto apurado na Declara\u00e7\u00e3o de Ajuste Anual (Quota)<\/td>\n      <td width=\"247\">Ano-calend\u00e1rio anterior<br>\n        (31\/12\/2025)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l9250.htm#art14\">Lei n\u00ba 9.250\/1995\u00a0 Art. 14<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">8960<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Ganho de capital na aliena\u00e7\u00e3o de moeda estrangeira mantida em esp\u00e9cie<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_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\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/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\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/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\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L7689.htm#art1\">Lei n\u00ba 7.689\/88 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">2030<\/td>\n      <td width=\"105\">CSLL<\/td>\n      <td width=\"504\">Entidades Financeiras - Balan\u00e7o Trimestral (Quota)<\/td>\n      <td width=\"247\">Trimestre anterior<br>\n        (31\/03\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L7689.htm#art1\">Lei n\u00ba 7.689\/88 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">6012<\/td>\n      <td width=\"105\">CSLL<\/td>\n      <td width=\"504\">Demais Entidades - Balan\u00e7o Trimestral (Quota)<\/td>\n      <td width=\"247\">Trimestre anterior<br>\n        (31\/03\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L7689.htm#art1\">Lei n\u00ba 7.689\/88 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">2372<\/td>\n      <td width=\"105\">CSLL<\/td>\n      <td width=\"504\">Lucro Presumido ou Arbitrado (Quota)<\/td>\n      <td width=\"247\">Trimestre anterior<br>\n        (31\/03\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L7689.htm#art1\">Lei n\u00ba 7.689\/88 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">2319<\/td>\n      <td width=\"105\">IRPJ<\/td>\n      <td width=\"504\">Entidades Financeiras - Estimativa Mensal<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/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\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/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\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/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\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/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\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/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\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/Lcp123.htm#art13\">Lei Complementar n\u00ba 123\/06 Art. 13<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1599<\/td>\n      <td width=\"105\">IRPJ<\/td>\n      <td width=\"504\">Entidades Financeiras - Balan\u00e7o Trimestral (Quota)<\/td>\n      <td width=\"247\">Trimestre anterior<br>\n        (31\/03\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art27\">Decreto-Lei n\u00ba 5.844\/43 Art. 27<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0220<\/td>\n      <td width=\"105\">IRPJ<\/td>\n      <td width=\"504\">Demais Entidades - Balan\u00e7o Trimestral (Quota)<\/td>\n      <td width=\"247\">Trimestre anterior<br>\n        (31\/03\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art27\">Decreto-Lei n\u00ba 5.844\/43 Art. 27<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3373<\/td>\n      <td width=\"105\">IRPJ<\/td>\n      <td width=\"504\">Optantes pelo Lucro Real - Balan\u00e7o Trimestral (Quota)<\/td>\n      <td width=\"247\">Trimestre anterior<br>\n        (31\/03\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art27\">Decreto-Lei n\u00ba 5.844\/43 Art. 27<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">2089<\/td>\n      <td width=\"105\">IRPJ<\/td>\n      <td width=\"504\">Lucro Presumido (Quota)<\/td>\n      <td width=\"247\">Trimestre anterior<br>\n        (31\/03\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art27\">Decreto-Lei n\u00ba 5.844\/43 Art. 27<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5625<\/td>\n      <td width=\"105\">IRPJ<\/td>\n      <td width=\"504\">Lucro Arbitrado (Quota)<\/td>\n      <td width=\"247\">Trimestre anterior<br>\n        (31\/03\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art79\">Decreto-Lei n\u00ba 5.844\/43 Art. 79<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">9100<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Refis - Parcelamento vinculado \u00e0 receita bruta<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/06\/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\/06\/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\/06\/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\/06\/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 <\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/06\/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 <\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/06\/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 <\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/06\/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\/06\/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\/06\/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        (06\/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        (06\/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        (06\/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        (06\/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        (06\/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        (06\/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\/06\/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\/06\/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\/06\/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\/06\/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\/06\/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\/06\/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\/06\/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\/06\/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\/06\/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 <\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/06\/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\/06\/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\/06\/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\/06\/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\/06\/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\/06\/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\/06\/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\/06\/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\/06\/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\/06\/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\/06\/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\/06\/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\/06\/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\/06\/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\/06\/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\/06\/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\/06\/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 <\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/06\/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 <\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/06\/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\/06\/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\/06\/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        (06\/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\"> \/ <\/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\/06\/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\"> \/ <\/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        (06\/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\"> \/ <\/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\/06\/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\"> \/ <\/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) <\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/06\/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\"> \/ <\/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>&nbsp;<\/p>\n<table width=\"750\" border=\"1\" cellpadding=\"0\" cellspacing=\"0\" bordercolor=\"#CCCCCC\">   <tbody>\n    <tr>\n      <td height=\"41\" width=\"178\"><strong>Prazo de Apresenta\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"178\"><strong>Interessado<\/strong><\/td>\n      <td width=\"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\">30<\/td>\n      <td>PJ\/PF<\/td>\n      <td width=\"587\">DCTFWeb \u2013 Declara\u00e7\u00e3o de D\u00e9bitos e Cr\u00e9ditos Tribut\u00e1rios Federais <\/td>\n      <td>Maio\/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\">30<\/td>\n      <td>PJ\/PF<\/td>\n      <td width=\"587\">DME \u2013 Declara\u00e7\u00e3o de Opera\u00e7\u00f5es Liquidadas com Moeda em Esp\u00e9cie <\/td>\n      <td>Maio\/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\">30<\/td>\n      <td>PJ\/PF<\/td>\n      <td>DOI \u2013 Declara\u00e7\u00e3o sobre Opera\u00e7\u00f5es Imobili\u00e1rias <\/td>\n      <td>Maio\/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\">30<\/td>\n      <td>PJ<\/td>\n      <td>ECD \u2013 Escritura\u00e7\u00e3o Cont\u00e1bil Digital<\/td>\n      <td>Ano-calend\u00e1rio de 2025<\/td>\n      <td><a href=\"https:\/\/normasintranet2.receita.fazenda.gov.br\/#\/consulta\/interna\/149930\">Instru\u00e7\u00e3o Normativa RFB n\u00ba 2.003\/2021<\/a><\/td>\n    <\/tr>\n  <\/tbody>\n<\/table>\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=5&Ano=2026'\">&lt;<\/a><\/th><th colspan=\"5\">JUN\/2026<\/th><th><a href=\"javascript:void(0)\" onclick=\"window.location.href='?Mes=7&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 id=\"2026-06-01\" 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=\"2026-06-02\" 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=\"2026-06-03\" 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=\"2026-06-04\" 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=\"2026-06-05\" class=\"calendarDay marked\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis5\">05<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-06-06\" 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=\"#vis6\">06<\/a>\n\t\t\t\t<\/div><\/td><\/tr><tr class=\"calendar-row calendar\"><td id=\"2026-06-07\" class=\"domingo\">\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=\"2026-06-08\" class=\"calendarDay\">\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=\"2026-06-09\" 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=\"2026-06-10\" 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=\"2026-06-11\" 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=\"2026-06-12\" class=\"calendarDay\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis12\">12<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-06-13\" 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=\"#vis13\">13<\/a>\n\t\t\t\t<\/div><\/td><\/tr><tr class=\"calendar-row calendar\"><td id=\"2026-06-14\" class=\"domingo\">\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=\"2026-06-15\" 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=\"2026-06-16\" 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=\"2026-06-17\" 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=\"2026-06-18\" class=\"calendarDay\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis18\">18<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-06-19\" class=\"calendarDay marked\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis19\">19<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-06-20\" class=\"calendarDay marked\" 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=\"#vis20\">20<\/a>\n\t\t\t\t<\/div><\/td><\/tr><tr class=\"calendar-row calendar\"><td id=\"2026-06-21\" class=\"domingo\">\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=\"2026-06-22\" class=\"calendarDay marked\">\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=\"2026-06-23\" class=\"calendarDay\">\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=\"2026-06-24\" class=\"calendarDay marked\">\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=\"2026-06-25\" 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=\"2026-06-26\" class=\"calendarDay\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis26\">26<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-06-27\" 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=\"#vis27\">27<\/a>\n\t\t\t\t<\/div><\/td><\/tr><tr class=\"calendar-row calendar\"><td id=\"2026-06-28\" class=\"domingo\">\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=\"2026-06-29\" 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=\"2026-06-30\" 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><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-ba9b5c3d53fd845a9768dce2beba6c79' 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>12\/06\/2026 - <a data-fancybox data-src=\"#news12264\" href=\"javascript:;\" class=\"tool\" title=\"Troca imediata de celular com defeito n\u00e3o \u00e9 garantida, decide STJ\">Troca imediata de celular com defeito n?...<\/a><\/div> \n\t\t\t<div id=\"news12264\" 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>Troca imediata de celular com defeito n\u00e3o \u00e9 garantida, decide STJ<\/h2><br \/><br \/>\n\t\t\t\t<p>Para obter a substitui\u00e7\u00e3o imediata de um aparelho celular que apresentou defeito ap\u00f3s a compra, o consumidor deve comprovar que se trata de um produto essencial, com base no uso que faz do bem e no impacto de sua priva\u00e7\u00e3o.<div><br><\/div><div>FreepikAcordo negocia\u00e7\u00e3o contrato celular whatsapp virtual internet<\/div><div>Para obter a substitui\u00e7\u00e3o imediata do celular com defeito, consumidor ter\u00e1 de comprovar que \u00e9 um produto essencial em sua vida<\/div><div><br><\/div><div>A conclus\u00e3o \u00e9 da 3\u00aa Turma do Superior Tribunal de Justi\u00e7a, que rejeitou a possibilidade de presumir o celular como produto essencial sob a \u00f3tica do C\u00f3digo de Defesa do Consumidor.<\/div><div><br><\/div><div>A vota\u00e7\u00e3o foi resolvida na ter\u00e7a-feira (9\/6) por maioria de votos. Venceu o voto divergente do ministro Ricardo Villas B\u00f4as Cueva, acompanhado por Humberto Martins e Moura Ribeiro.<\/div><div><br><\/div><div><br><\/div><div>A essencialidade do produto \u00e9 um fator que autoriza que o consumidor exija sua substitui\u00e7\u00e3o de forma imediata, com base no artigo 18, par\u00e1grafo 3\u00ba do CDC.<\/div><div><br><\/div><div>Se o produto n\u00e3o \u00e9 essencial, por outro lado, a lei d\u00e1 ao fornecedor 30 dias para o conserto. Somente ap\u00f3s esse prazo ele pode exercer as hip\u00f3teses do par\u00e1grafo 1\u00ba:&nbsp; substitui\u00e7\u00e3o do produto por outro, a devolu\u00e7\u00e3o do dinheiro ou o abatimento proporcional do pre\u00e7o.<\/div><div><br><\/div><div>powered by<\/div><div>divee.ai<\/div><div><br><\/div><div>Resume os pontos principais<\/div><div>\u27a4<\/div><div><br><\/div><div>Quais s\u00e3o as principais conclus\u00f5es?<\/div><div>\u27a4<\/div><div><br><\/div><div>Sobre o que \u00e9 este texto?<\/div><div>\u27a4<\/div><div><br><\/div><div>Pergunte<\/div><div><br><\/div><div><br><\/div><div>O pedido para considerar o celular como produto essencial foi feito pela Defensoria P\u00fablica do Rio de Janeiro, em a\u00e7\u00e3o civil p\u00fablica contra as operadoras de telefonia que vendem esses aparelhos. O Tribunal de Justi\u00e7a do Rio de Janeiro negou a pretens\u00e3o.<\/div><div><br><\/div><div>O que seu celular \u00e9 para voc\u00ea?<\/div><div>Para o ministro Cueva, ainda que o celular seja considerado um produto de uso comum importante, dada a evolu\u00e7\u00e3o da tecnologia no mundo, n\u00e3o h\u00e1 como reconhecer sua essencialidade de forma generalizada.<\/div><div><br><\/div><div>Seu voto cita doutrina segundo a qual a essencialidade do bem deve ser analisada casuisticamente, a partir da baliza do princ\u00edpio da prote\u00e7\u00e3o da confian\u00e7a do consumidor e sua justa expectativa.<\/div><div><br><\/div><div>Em suma, \u00e9 preciso indagar em cada caso concreto quando o prazo m\u00e1ximo de 30 dias para a operadora resolver o problema do aparelho vai se mostrar inadequado para tutelar a expectativa do consumidor, o que autorizaria a exig\u00eancia de pronta substitui\u00e7\u00e3o.<\/div><div><br><\/div><div>\u201c\u00c9 imposs\u00edvel ao direito afastar todo e qualquer inc\u00f4modo da vida moderna, o que inclui a infelicidade de aguardar por at\u00e9 30 dias o conserto de um aparelho celular em situa\u00e7\u00f5es nas quais o evento n\u00e3o cause preju\u00edzo relevante \u00e0 vida cotidiano ou a dignidade do consumidor.\u201d<\/div><div><br><\/div><div><br><\/div><div>Requisitos da essencialidade<\/div><div>O ministro Cueva cita no voto tr\u00eas requisitos para a configura\u00e7\u00e3o da essencialidade. A presen\u00e7a de qualquer um deles autorizaria a substitui\u00e7\u00e3o imediata do aparelho:<\/div><div><br><\/div><div>1 \u2013 A indispensabilidade objetiva do uso do aparelho para comunica\u00e7\u00e3o;<\/div><div>2 \u2013 A destina\u00e7\u00e3o concreta do equipamento como ferramenta de trabalho imprescind\u00edvel;<\/div><div>3 \u2013 O impacto efetivo da priva\u00e7\u00e3o o uso do aparelho.<\/div><div><br><\/div><div>A ministra Nancy Andrighi, relatora do recurso especial, indagou a quem esses requisitos dever\u00e3o ser provados. \u00c0 operadora, que quer os 30 dias para resolver o problema? Ao Judici\u00e1rio, porque a quest\u00e3o precisou ser judicializada?<\/div><div><br><\/div><div>\u201cN\u00f3s n\u00e3o temos como separar efetivamente este \u00e9 este n\u00e3o \u00e9 sem ter que previamente promover uma verdadeira instru\u00e7\u00e3o perante a companhia telef\u00f4nica para mostrar esses tr\u00eas itens\u201d, disse a relatora, que votou por dar provimento ao recurso da Defensoria P\u00fablica.<\/div><div><br><\/div><div>Para ela, a interpreta\u00e7\u00e3o do conceito jur\u00eddico indeterminado \u201cproduto essencial\u201d deve ser feita a partir da sistem\u00e1tica da pol\u00edtica nacional de rela\u00e7\u00e3o de consumo, que possui \u00edndole protetiva em rela\u00e7\u00e3o ao sujeito vulner\u00e1vel da rela\u00e7\u00e3o jur\u00eddica: o consumidor.<\/div><div><br><\/div><div>\u201cDiante da complexidade das rela\u00e7\u00f5es sociais e da elevada conectividade do mundo moderno e globalizado, \u00e9 ineg\u00e1vel a essencialidade do aparelho celular\u201d, apontou Nancy.<\/div><div><br><\/div><div>A magistrada destacou que o produto permite comunica\u00e7\u00e3o, exerc\u00edcio profissional por aplicativos, pr\u00e1tica de atos judiciais, facilita\u00e7\u00e3o de meios de pagamento e in\u00fameras outras funcionalidades essenciais ao desenvolvimento do indiv\u00edduo.<\/div><div><br><\/div><div>Votou com ela e ficou vencida a ministra Daniela Teixeira, que afastou a pondera\u00e7\u00e3o das operadoras de que a essencialidade reside no servi\u00e7o de telecomunica\u00e7\u00f5es e n\u00e3o no aparelho. Considerou a fala descolada da realidade.<\/div><div><br><\/div><div><br><\/div><div>\u201cQuando a operadora de telefonia opta por inserir-se no mercado de venda de aparelhos e promove a venda conjunta do seu servi\u00e7o de acesso ao pacote de dados e de liga\u00e7\u00f5es com o celular, ela tamb\u00e9m se responsabiliza pelo aparelho.\u201d_  <\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>12\/06\/2026<\/em>\n\t\t\t\t<\/p><br \/><p><strong>Fonte : <\/strong><em>Consultor Juridico<\/em><\/p>\n\t\t\t<\/div><div>12\/06\/2026 - <a data-fancybox data-src=\"#news12265\" href=\"javascript:;\" class=\"tool\" title=\"Vazamento de dados do Coaf deve ser combatido com cl\u00e1usulas de refor\u00e7o, diz procurador\">Vazamento de dados do Coaf deve ser comb...<\/a><\/div> \n\t\t\t<div id=\"news12265\" 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>Vazamento de dados do Coaf deve ser combatido com cl\u00e1usulas de refor\u00e7o, diz procurador<\/h2><br \/><br \/>\n\t\t\t\t<p>H\u00e1 no Brasil uma espetaculariza\u00e7\u00e3o da divulga\u00e7\u00e3o de dados sens\u00edveis, que compromete a efici\u00eancia e a credibilidade das investiga\u00e7\u00f5es. A afirma\u00e7\u00e3o foi feita por Wallace Paiva Martins Junior, subprocurador-geral de Justi\u00e7a jur\u00eddico do Minist\u00e9rio P\u00fablico de S\u00e3o Paulo, durante a mesa-redonda promovida em maio pela FGV Justi\u00e7a para debater o tema \u201cRequisi\u00e7\u00e3o de RIFs pela autoridade policial sem autoriza\u00e7\u00e3o judicial\u201d.<div><br><\/div><div>TV ConJurWallace Paiva Martins Junior durante mesa-redonda promovida pela FGV Justi\u00e7a para debater o tema \u201cRequisi\u00e7\u00e3o de RIF pela autoridade policial sem autoriza\u00e7\u00e3o judicial\u201d no dia 8\/5\/2026<\/div><div>Martins Junior v\u00ea investiga\u00e7\u00f5es como achincalhamentos p\u00fablicos para promo\u00e7\u00e3o pessoal de autoridades<\/div><div><br><\/div><div>Para ele, isso atinge a pol\u00edcia, o MP e at\u00e9 o Conselho de Controle de Atividades Financeiras (Coaf). Na sua vis\u00e3o, as investiga\u00e7\u00f5es v\u00eam sendo usadas como \u201cpalco de promo\u00e7\u00e3o pessoal de algumas autoridades\u201d.<\/div><div><br><\/div><div>\u201cO que n\u00f3s estamos fazendo s\u00e3o achincalhamentos p\u00fablicos\u201d, afirmou Martins Junior. \u201cE o uso respons\u00e1vel do poder do Estado n\u00e3o se coaduna com isso.\u201d<\/div><div><br><\/div><div>Ele defendeu que o Supremo Tribunal Federal ou o Legislativo resolvam esse problema estabelecendo \u201ccl\u00e1usulas de refor\u00e7o\u201d, \u201ccondi\u00e7\u00f5es de disclosure\u201c, \u201ccl\u00e1usulas de uso respons\u00e1vel e de preserva\u00e7\u00e3o do sigilo\u201d e at\u00e9 mesmo tipos penais e administrativos relativos a tais situa\u00e7\u00f5es._  <\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>12\/06\/2026<\/em>\n\t\t\t\t<\/p><br \/><p><strong>Fonte : <\/strong><em>Consultor Juridico<\/em><\/p>\n\t\t\t<\/div><div>11\/06\/2026 - <a data-fancybox data-src=\"#news12262\" href=\"javascript:;\" class=\"tool\" title=\"STF tem maioria pelo prazo de 60 dias para plataformas se adequarem \u00e0 tese do Marco Civil\">STF tem maioria pelo prazo de 60 dias pa...<\/a><\/div> \n\t\t\t<div id=\"news12262\" style=\"display:none; position:relative; width:80%!important;  border-radius:5px; max-height:450px; overflow:auto; color:z-index:100000;\">\n\t\t\t\t<h2>STF tem maioria pelo prazo de 60 dias para plataformas se adequarem \u00e0 tese do Marco Civil<\/h2><br \/><br \/>\n\t\t\t\t<p>O Plen\u00e1rio do Supremo Tribunal Federal formou maioria, nesta quinta-feira (11\/6), para fixar em 6o dias o prazo para que as plataformas digitais se adequem ao que foi decidido pela corte sobre o Marco Civil da Internet. A tese e o resultado final ser\u00e3o proclamados na pr\u00f3xima quarta-feira (17\/6) \u2014 o julgamento ocorre no \u00e2mbito de recursos contra o entendimento sobre a responsabiliza\u00e7\u00e3o de plataformas digitais por conte\u00fado publicado por usu\u00e1rios.<div><br><\/div><div>Magnificredes sociais plataformas digitais<\/div><div>Plataformas t\u00eam 60 dias para se adequar a tese do STF sobre Marco Civil da Internet<\/div><div><br><\/div><div>O lit\u00edgio envolve a tese do STF (Temas 987 e 533 da repercuss\u00e3o geral) que alterou o regime de responsabiliza\u00e7\u00e3o das empresas de tecnologia. Pela regra anterior, as plataformas s\u00f3 respondiam civilmente por danos gerados por terceiros se descumprissem ordem judicial espec\u00edfica de exclus\u00e3o. Contudo, a corte entendeu que a norma era insuficiente para proteger direitos fundamentais e a democracia.<\/div><div><br><\/div><div>Pelos novos crit\u00e9rios, as plataformas podem ser responsabilizadas se n\u00e3o atuarem imediatamente para excluir publica\u00e7\u00f5es sobre crimes graves, como terrorismo, racismo, homofobia, tentativa de golpe de Estado, instiga\u00e7\u00e3o ao suic\u00eddio ou mutila\u00e7\u00e3o, al\u00e9m de crimes contra mulheres e crian\u00e7as.<\/div><div><br><\/div><div>Para outros il\u00edcitos, enquanto o Congresso Nacional n\u00e3o editar nova lei sobre o tema, a empresa responder\u00e1 pelos danos se n\u00e3o remover o conte\u00fado ao receber um pedido direto.<\/div><div><br><\/div><div><br><\/div><div>powered by<\/div><div>divee.ai<\/div><div><br><\/div><div>Quais crimes exigem exclus\u00e3o imediata das plataformas?<\/div><div>\u27a4<\/div><div><br><\/div><div>O prazo de 60 dias vale para quem?<\/div><div>\u27a4<\/div><div><br><\/div><div>Por que o STF fixou prazo de 60 dias?<\/div><div>\u27a4<\/div><div><br><\/div><div>Quem decidiu que plataformas sigam o Marco Civil?<\/div><div>\u27a4<\/div><div><br><\/div><div>Resumir este artigo<\/div><div><br><\/div><div><br><\/div><div>Limita\u00e7\u00e3o de responsabilidade<\/div><div>O julgamento come\u00e7ou nesta quarta-feira (10\/6) com o ministro Dias Toffoli, relator de uma das a\u00e7\u00f5es, votando por ajustes na tese para limitar determinadas obriga\u00e7\u00f5es a provedores com mais de um milh\u00e3o de usu\u00e1rios, como o dever de cuidado diante da circula\u00e7\u00e3o massiva de conte\u00fados il\u00edcitos graves.<\/div><div><br><\/div><div>Em seu voto nos embargos ao RE 1.037.396, Toffoli manteve a maior parte da tese, mas fez ajustes para delimitar o alcance da responsabiliza\u00e7\u00e3o dos provedores, restringir determinadas obriga\u00e7\u00f5es \u00e0s grandes plataformas e esclarecer a aplica\u00e7\u00e3o temporal da decis\u00e3o.<\/div><div><br><\/div><div>O magistrado sugeriu que o cumprimento do regime do artigo 19 do Marco Civil da Internet, sem preju\u00edzo da possibilidade de remo\u00e7\u00e3o por notifica\u00e7\u00e3o extrajudicial, ocorra em casos de viola\u00e7\u00e3o \u00e0 honra por crime ou il\u00edcito civil, e n\u00e3o apenas por delito contra a honra.<\/div><div><br><\/div><div>O relator alterou a presun\u00e7\u00e3o de responsabilidade das plataformas. O entendimento original previa essa presun\u00e7\u00e3o em casos envolvendo an\u00fancios pagos e redes artificiais de distribui\u00e7\u00e3o, como chatbots ou rob\u00f4s. A nova reda\u00e7\u00e3o substituiu esse conceito por uma presun\u00e7\u00e3o relativa de culpa, limitada a situa\u00e7\u00f5es de an\u00fancios impulsionados ou mecanismos artificiais de dissemina\u00e7\u00e3o inorg\u00e2nica de conte\u00fados il\u00edcitos voltados \u00e0 manipula\u00e7\u00e3o do debate p\u00fablico.<\/div><div><br><\/div><div>O dever de cuidado diante da circula\u00e7\u00e3o massiva de conte\u00fados il\u00edcitos graves foi limitado a provedores de grande porte, definidos como aqueles com mais de um milh\u00e3o de usu\u00e1rios registrados no Brasil. A regra vale para os deveres dos provedores de editar autorregulamenta\u00e7\u00e3o, disponibilizar canais espec\u00edficos de atendimento e publicar tais normas periodicamente.<\/div><div><br><\/div><div><br><\/div><div>Toffoli tamb\u00e9m alterou o alcance da incid\u00eancia residual do artigo 19 do Marco Civil. A nova reda\u00e7\u00e3o esclarece que a regra continuar\u00e1 a ser aplicada aos servi\u00e7os de e-mail apenas no que se refere \u00e0s comunica\u00e7\u00f5es interpessoais protegidas pelo sigilo constitucional. E ainda amplia a exce\u00e7\u00e3o para alcan\u00e7ar outros provedores que tenham nenhuma ou baix\u00edssima interfer\u00eancia no fluxo comunicativo e informacional.<\/div><div><br><\/div><div>A obriga\u00e7\u00e3o de representa\u00e7\u00e3o das empresas no Brasil deixa de alcan\u00e7ar todas as plataformas com atua\u00e7\u00e3o no pa\u00eds e passa a abranger especificamente provedores com atividade econ\u00f4mica, mantendo-se a necessidade de ter sede e representante legal apto a responder perante autoridades e cumprir determina\u00e7\u00f5es judiciais.<\/div><div><br><\/div><div>Toffoli tamb\u00e9m alterou a modula\u00e7\u00e3o dos efeitos da decis\u00e3o. A reda\u00e7\u00e3o original estabelecia apenas que ela teria aplica\u00e7\u00e3o prospectiva, ressalvadas as decis\u00f5es j\u00e1 transitadas em julgado. O novo texto fixa que os efeitos ser\u00e3o produzidos a partir da publica\u00e7\u00e3o da ata do julgamento, em 27 de junho de 2025, preservando-se as a\u00e7\u00f5es j\u00e1 ajuizadas at\u00e9 a conclus\u00e3o do julgamento do m\u00e9rito, ocorrido em 26 de junho de 2025.<\/div><div><br><\/div><div>O ministro ainda determinou que os provedores de grande porte ter\u00e3o prazo de 60 dias, contados da publica\u00e7\u00e3o da ata do julgamento dos embargos de declara\u00e7\u00e3o, para implementar as obriga\u00e7\u00f5es estruturais previstas na decis\u00e3o.<\/div><div><br><\/div><div>Seguran\u00e7a jur\u00eddica<\/div><div>J\u00e1 o ministro Fl\u00e1vio Dino defendeu que fosse preservado o entendimento aprovado de forma un\u00e2nime pelo Supremo e criticou altera\u00e7\u00f5es que modificassem o alcance da decis\u00e3o j\u00e1 firmada pela corte. Ele tamb\u00e9m ressaltou que o atraso na implementa\u00e7\u00e3o da decis\u00e3o poderia comprometer sua efetividade diante da r\u00e1pida transforma\u00e7\u00e3o do ambiente digital.<\/div><div><br><\/div><div>Entre as diverg\u00eancias, Dino questionou a substitui\u00e7\u00e3o da express\u00e3o \u201ccrime contra a honra\u201d por \u201cviola\u00e7\u00e3o \u00e0 honra, por crime ou il\u00edcito civil\u201d. Para o ministro, a nova reda\u00e7\u00e3o pode abrir espa\u00e7o para controv\u00e9rsias interpretativas, especialmente em rela\u00e7\u00e3o ao conceito de il\u00edcito civil.<\/div><div><br><\/div><div><br><\/div><div>No t\u00f3pico relacionado aos mecanismos de automa\u00e7\u00e3o, ele concordou com a retirada das refer\u00eancias a \u201cchatbots\u201d e \u201crob\u00f4s\u201d, mas defendeu uma reda\u00e7\u00e3o mais objetiva, limitada \u00e0 express\u00e3o \u201cmecanismos artificiais de dissemina\u00e7\u00e3o inorg\u00e2nica de conte\u00fados il\u00edcitos\u201d, sem a men\u00e7\u00e3o \u00e0 manipula\u00e7\u00e3o do debate p\u00fablico.<\/div><div><br><\/div><div>Dino tamb\u00e9m divergiu da inclus\u00e3o do termo \u201cresidualmente\u201d no trecho que trata da rela\u00e7\u00e3o entre os artigos 19 e 21 do Marco Civil da Internet. Em sua avalia\u00e7\u00e3o, a pr\u00f3pria estrutura da tese j\u00e1 deixa evidente que o artigo 21 constitui a regra principal e que o artigo 19 possui aplica\u00e7\u00e3o excepcional. Pelo mesmo motivo, ele considerou inadequada a refer\u00eancia a provedores com \u201cbaix\u00edssima interfer\u00eancia\u201d, sustentando que o artigo 19 deve alcan\u00e7ar apenas plataformas que n\u00e3o exer\u00e7am qualquer interfer\u00eancia no fluxo comunicacional.<\/div><div><br><\/div><div>Por fim, discordou da limita\u00e7\u00e3o do prazo de 60 dias aos provedores de grande porte. Dino sustentou que apenas o dever de cuidado previsto em um dos itens da tese deve ser restrito a essas plataformas, enquanto as demais obriga\u00e7\u00f5es estruturais devem alcan\u00e7ar todos os provedores abrangidos pela decis\u00e3o.<\/div><div><br><\/div><div>Amplia\u00e7\u00e3o excessiva das obriga\u00e7\u00f5es<\/div><div>O ministro Andr\u00e9 Mendon\u00e7a apresentou diverg\u00eancias em rela\u00e7\u00e3o \u00e0 responsabiliza\u00e7\u00e3o solid\u00e1ria dos provedores por conte\u00fados produzidos por terceiros.<\/div><div><br><\/div><div>Segundo ele, a responsabilidade solid\u00e1ria n\u00e3o pode ser presumida em hip\u00f3teses de responsabilidade extracontratual e depende de previs\u00e3o legal expressa. Na avalia\u00e7\u00e3o do magistrado, atribuir solidariedade \u00e0s plataformas pode incentivar uma postura excessivamente restritiva na modera\u00e7\u00e3o de conte\u00fados, com impactos negativos para a liberdade de express\u00e3o.<\/div><div><br><\/div><div>Sobre a automa\u00e7\u00e3o, Mendon\u00e7a tamb\u00e9m concordou com a substitui\u00e7\u00e3o das refer\u00eancias a \u201cchatbots\u201d e \u201crob\u00f4s\u201d pela express\u00e3o \u201cmecanismos artificiais de dissemina\u00e7\u00e3o inorg\u00e2nica de conte\u00fados il\u00edcitos\u201d. Ainda assim, disse ter reservas quanto \u00e0 precis\u00e3o desse novo conceito por considerar que os termos anteriormente utilizados s\u00e3o mais facilmente identific\u00e1veis.<\/div><div><br><\/div><div><br><\/div><div>O ministro tamb\u00e9m se op\u00f4s \u00e0 amplia\u00e7\u00e3o das obriga\u00e7\u00f5es estruturais para todos os provedores. Em sua vis\u00e3o, a diferencia\u00e7\u00e3o em favor de plataformas menores deve ser preservada para evitar obst\u00e1culos ao desenvolvimento de empresas nacionais e startups em fase inicial.<\/div><div><br><\/div><div>Outra diverg\u00eancia envolveu a exig\u00eancia de representa\u00e7\u00e3o no Brasil. Mendon\u00e7a defendeu a manuten\u00e7\u00e3o da reda\u00e7\u00e3o originalmente proposta pelo relator, restringindo a obriga\u00e7\u00e3o a provedores que exer\u00e7am atividade econ\u00f4mica no pa\u00eds. Para ele, uma exig\u00eancia mais ampla pode atingir plataformas sem presen\u00e7a relevante no mercado brasileiro.<\/div><div><br><\/div><div>Na modula\u00e7\u00e3o dos efeitos, o ministro acompanhou o entendimento de que o crit\u00e9rio determinante deve ser a data da conduta analisada, e n\u00e3o o momento do ajuizamento da a\u00e7\u00e3o.<\/div><div><br><\/div><div>Crit\u00e9rios mais objetivos<\/div><div>O ministro Nunes Marques manifestou preocupa\u00e7\u00e3o com os par\u00e2metros utilizados para caracterizar a ilicitude de conte\u00fados pass\u00edveis de remo\u00e7\u00e3o sem ordem judicial. Para ele, a responsabiliza\u00e7\u00e3o das plataformas deveria estar condicionada \u00e0 exist\u00eancia de conte\u00fados de ilicitude manifesta ou evidente, de forma a reduzir riscos de interpreta\u00e7\u00f5es excessivamente amplas.<\/div><div><br><\/div><div>O magistrado apresentou ressalvas quanto \u00e0 responsabilidade solid\u00e1ria. Segundo ele, \u00e9 necess\u00e1rio distinguir a situa\u00e7\u00e3o do usu\u00e1rio que publica o conte\u00fado, eventualmente com dolo, da atua\u00e7\u00e3o da plataforma, cuja responsabilidade estaria relacionada a comportamento culposo. Por isso, demonstrou d\u00favidas sobre a ado\u00e7\u00e3o da solidariedade nesses casos.<\/div><div><br><\/div><div>Nunes Marques tamb\u00e9m ponderou que o crit\u00e9rio de um milh\u00e3o de usu\u00e1rios para caracterizar provedores de grande porte pode ser insuficiente. Para o ministro, fatores ligados ao risco da atividade desenvolvida tamb\u00e9m deveriam ser considerados.<\/div><div><br><\/div><div>Al\u00e9m disso, ele defendeu que a tese especifique de maneira mais detalhada os requisitos da notifica\u00e7\u00e3o extrajudicial, exigindo a identifica\u00e7\u00e3o do notificante, a localiza\u00e7\u00e3o precisa do conte\u00fado questionado, a descri\u00e7\u00e3o da ilicitude alegada e, quando necess\u00e1rio, a comprova\u00e7\u00e3o de legitimidade para formular o pedido.<\/div><div><br><\/div><div><br><\/div><div>Veda\u00e7\u00e3o \u00e0 retroatividade<\/div><div>O ministro Luiz Fux tamb\u00e9m prop\u00f4s o detalhamento dos requisitos da notifica\u00e7\u00e3o extrajudicial. Segundo ele, o procedimento deve observar os princ\u00edpios do contradit\u00f3rio, da ampla defesa e do devido processo legal, exigindo a identifica\u00e7\u00e3o do requerente, a indica\u00e7\u00e3o precisa do conte\u00fado questionado, a fundamenta\u00e7\u00e3o da alegada ilicitude e uma declara\u00e7\u00e3o de boa-f\u00e9.<\/div><div><br><\/div><div>Na discuss\u00e3o sobre a modula\u00e7\u00e3o, ele afirmou que a tese n\u00e3o pode produzir efeitos retroativos. Para Fux, a jurisprud\u00eancia consolidada tamb\u00e9m constitui fonte formal do Direito, raz\u00e3o pela qual mudan\u00e7as de entendimento devem respeitar situa\u00e7\u00f5es jur\u00eddicas constitu\u00eddas sob o regime anterior.<\/div><div><br><\/div><div>Al\u00e9m disso, ele prop\u00f4s a cria\u00e7\u00e3o de um novo item para assegurar que tanto os provedores quanto os respons\u00e1veis pela publica\u00e7\u00e3o possam recorrer ao Judici\u00e1rio para obter tutela provis\u00f3ria destinada a impedir a remo\u00e7\u00e3o de conte\u00fados. Segundo Fux, o direito de acesso \u00e0 Justi\u00e7a deve ser garantido a todas as partes envolvidas na controv\u00e9rsia._  <\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>11\/06\/2026<\/em>\n\t\t\t\t<\/p><br \/><p><strong>Fonte : <\/strong><em>Consultor Juridico<\/em><\/p>\n\t\t\t<\/div><div>11\/06\/2026 - <a data-fancybox data-src=\"#news12263\" href=\"javascript:;\" class=\"tool\" title=\"Demiss\u00e3o sem justa causa \u00e0s v\u00e9speras de elei\u00e7\u00e3o sindical \u00e9 ato discriminat\u00f3rio\">Demiss\u00e3o sem justa causa \u00e0s v\u00e9speras ...<\/a><\/div> \n\t\t\t<div id=\"news12263\" style=\"display:none; position:relative; width:80%!important;  border-radius:5px; max-height:450px; overflow:auto; color:z-index:100000;\">\n\t\t\t\t<h2>Demiss\u00e3o sem justa causa \u00e0s v\u00e9speras de elei\u00e7\u00e3o sindical \u00e9 ato discriminat\u00f3rio<\/h2><br \/><br \/>\n\t\t\t\t<p>A demiss\u00e3o de um empregado sem justa causa \u00e0s v\u00e9speras de elei\u00e7\u00e3o sindical ultrapassa os limites do poder do empregador e \u00e9 considerada um ato discriminat\u00f3rio, o que justifica a condena\u00e7\u00e3o ao pagamento de indeniza\u00e7\u00e3o por danos morais.<div><br><\/div><div>Magnificdemiss\u00e3o rescis\u00e3o verbas rescis\u00f3rias<\/div><div>Empresa demitiu empregado um dia antes de ele ser eleito representante dos empregados<\/div><div><br><\/div><div>Com esse entendimento, a 3\u00aa Turma do Tribunal Regional do Trabalho da 5\u00aa Regi\u00e3o (BA) restabeleceu a condena\u00e7\u00e3o de uma empresa ao pagamento de indeniza\u00e7\u00e3o a um trabalhador que foi dispensado quando era o \u00fanico candidato ao cargo de representante dos empregados.<\/div><div><br><\/div><div>Em uma primeira decis\u00e3o, o colegiado havia exclu\u00eddo da condena\u00e7\u00e3o o pagamento da compensa\u00e7\u00e3o por danos morais. No entanto, o Tribunal Superior do Trabalho determinou o retorno da a\u00e7\u00e3o ao TRT-5 para que fizesse uma nova an\u00e1lise do caso.<\/div><div><br><\/div><div>A corte regional, ent\u00e3o, restabeleceu a indeniza\u00e7\u00e3o (no valor de R$ 10 mil) e determinou que a empresa se abstenha de qualquer pr\u00e1tica lesiva \u00e0 sa\u00fade f\u00edsica e ps\u00edquica do autor.<\/div><div><br><\/div><div><br><\/div><div>De acordo com os autos, a empresa havia sido informada previamente das datas da elei\u00e7\u00e3o sindical e demitiu o empregado apenas um dia antes de ele ser eleito.<\/div><div><br><\/div><div>powered by<\/div><div>divee.ai<\/div><div><br><\/div><div>Quais s\u00e3o as principais conclus\u00f5es?<\/div><div>\u27a4<\/div><div><br><\/div><div>Sobre o que \u00e9 este texto?<\/div><div>\u27a4<\/div><div><br><\/div><div>Resume os pontos principais<\/div><div>\u27a4<\/div><div><br><\/div><div>Pergunte-me qualquer coisa sobre este conte\u00fado<\/div><div><br><\/div><div><br><\/div><div>Pr\u00e1tica discriminat\u00f3ria<\/div><div>A relatora do recurso no TRT-5, desembargadora L\u00e9a Nunes, entendeu que a empresa ultrapassou os limites legais e constitucionais do poder diretivo \u2014 prerrogativa que o empregador possui para organizar as atividades do empregado dentro do ambiente de trabalho.<\/div><div><br><\/div><div>A magistrada ressaltou que, ao demitir o trabalhador \u00e0s v\u00e9speras da elei\u00e7\u00e3o, a empresa cometeu um ato discriminat\u00f3rio e antissindical, o que agride o artigo 543, \u00a73\u00ba, da Consolida\u00e7\u00e3o das Leis do Trabalho (CLT), al\u00e9m de ferir a liberdade de associa\u00e7\u00e3o e sindical que consta no artigo 8\u00ba da Constitui\u00e7\u00e3o Federal.&nbsp;<\/div><div><br><\/div><div>Ela observou em seu voto que a primeira decis\u00e3o do TRT-5 gerou preju\u00edzo ao autor e confrontou o artigo 93, IX, da Constitui\u00e7\u00e3o, que determina que as decis\u00f5es judiciais sejam fundamentadas.<\/div><div><br><\/div><div>O autor da a\u00e7\u00e3o foi representado pela unidade de Salvador do escrit\u00f3rio Mauro Menezes &amp; Advogados._  <\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>11\/06\/2026<\/em>\n\t\t\t\t<\/p><br \/><p><strong>Fonte : <\/strong><em>Consultor Juridico<\/em><\/p>\n\t\t\t<\/div><div>10\/06\/2026 - <a data-fancybox data-src=\"#news12256\" href=\"javascript:;\" class=\"tool\" title=\"STF valida inclus\u00e3o autom\u00e1tica de servidores em previd\u00eancia complementar\">STF valida inclus\u00e3o autom\u00e1tica de serv...<\/a><\/div> \n\t\t\t<div id=\"news12256\" style=\"display:none; position:relative; width:80%!important;  border-radius:5px; max-height:450px; overflow:auto; color:z-index:100000;\">\n\t\t\t\t<h2>STF valida inclus\u00e3o autom\u00e1tica de servidores em previd\u00eancia complementar<\/h2><br \/><br \/>\n\t\t\t\t<p>O Plen\u00e1rio do Supremo Tribunal Federal validou a regra da inclus\u00e3o autom\u00e1tica de novos servidores p\u00fablicos federais nos planos de previd\u00eancia complementar. O julgamento virtual terminou nesta ter\u00e7a-feira (9\/6).<div><br><\/div><div>Fellipe Sampaio\/STFFachada do STF<\/div><div>Funcion\u00e1rios ainda podem pedir o cancelamento da ades\u00e3o<\/div><div><br><\/div><div>A an\u00e1lise dizia respeito especificamente \u00e0 ades\u00e3o autom\u00e1tica. O regime de previd\u00eancia complementar para os funcion\u00e1rios (como um todo) j\u00e1 havia sido validado pelo STF no \u00faltimo ano.<\/div><div><br><\/div><div>Esse modelo foi criado pela Lei 12.618\/2012. Ela definiu que as aposentadorias do Regime Pr\u00f3prio de Previd\u00eancia Social (RPPS) de servidores p\u00fablicos federais empossados a partir de 2013 ficam limitadas ao teto do Instituto Nacional do Seguro Social (INSS). Quem quiser aumentar sua reserva para aposentadoria precisa aderir \u00e0 previd\u00eancia complementar.<\/div><div><br><\/div><div>Tal norma foi alterada pela Lei 13.183\/2015, que permitiu a inscri\u00e7\u00e3o autom\u00e1tica dos novos servidores nos planos de previd\u00eancia complementar, com a possibilidade de pedirem o cancelamento da ades\u00e3o.<\/div><div><br><\/div><div>O Partido Socialismo e Liberdade (PSOL) contestou essa regra em 2016. A principal reclama\u00e7\u00e3o \u00e9 que a lei de 2015 teria acabado com a op\u00e7\u00e3o pela ades\u00e3o aos planos de previd\u00eancia complementar do Executivo, Legislativo e Judici\u00e1rio.<\/div><div><br><\/div><div>Voto do relator<\/div><div>O ministro Kassio Nunes Marques, relator do caso, validou a regra da inclus\u00e3o autom\u00e1tica e foi acompanhado por unanimidade.<\/div><div><br><\/div><div>Nunes Marques lembrou que a reforma da Previd\u00eancia de 2019 impediu a ades\u00e3o autom\u00e1tica apenas dos servidores antigos (que ingressaram no servi\u00e7o p\u00fablico antes da cria\u00e7\u00e3o do regime de previd\u00eancia complementar). Para eles, \u00e9 exigida a manifesta\u00e7\u00e3o expressa do interesse. Assim, o magistrado concluiu que a inscri\u00e7\u00e3o autom\u00e1tica dos novos servidores foi \u201ctacitamente\u201d autorizada.<\/div><div><br><\/div><div>O relator tamb\u00e9m apontou que a inclus\u00e3o autom\u00e1tica n\u00e3o significa compulsoriedade, j\u00e1 que os servidores t\u00eam autonomia para tomar a decis\u00e3o final de sair ou n\u00e3o do regime de previd\u00eancia complementar. O modelo atual apenas altera o momento em que essa liberdade \u00e9 exercida.<\/div><div><br><\/div><div>\u201cA facultatividade constitucionalmente protegida n\u00e3o consiste na forma de ingresso no regime, mas na liberdade de escolha final do indiv\u00edduo quanto \u00e0 perman\u00eancia nele\u201d, afirmou. \u201cO modelo de inscri\u00e7\u00e3o autom\u00e1tica com direito de sa\u00edda preserva essa liberdade essencial.\u201d<\/div><div><br><\/div><div>De acordo com o ministro, a ades\u00e3o autom\u00e1tica ajuda os servidores a tomarem decis\u00f5es \u201cfinanceiramente prudentes\u201d. Na sua vis\u00e3o, esse modelo serve como est\u00edmulo contra a procrastina\u00e7\u00e3o quanto a decis\u00f5es sobre aposentadoria e contra a tend\u00eancia de valoriza\u00e7\u00e3o do presente em detrimento do futuro.<\/div><div>_  <br><\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>10\/06\/2026<\/em>\n\t\t\t\t<\/p><br \/><p><strong>Fonte : <\/strong><em>Consultor Juridico<\/em><\/p>\n\t\t\t<\/div><div>10\/06\/2026 - <a data-fancybox data-src=\"#news12257\" href=\"javascript:;\" class=\"tool\" title=\"STJ indica que decis\u00f5es individuais podem consolidar jurisprud\u00eancia dominante\">STJ indica que decis\u00f5es individuais pod...<\/a><\/div> \n\t\t\t<div id=\"news12257\" 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 indica que decis\u00f5es individuais podem consolidar jurisprud\u00eancia dominante<\/h2><br \/><br \/>\n\t\t\t\t<p>A confirma\u00e7\u00e3o da modula\u00e7\u00e3o dos efeitos temporais da tese que o Superior Tribunal de Justi\u00e7a fixou sobre as contribui\u00e7\u00f5es \u00e0s entidades do Sistema S indica que a forma\u00e7\u00e3o de uma jurisprud\u00eancia dominante pode se dar por meio de decis\u00f5es monocr\u00e1ticas.<div><br><\/div><div>Gustavo Lima\/STJ<\/div><div>Posi\u00e7\u00e3o jurisprudencial dominante \u00e9 requisito do CPC para a modula\u00e7\u00e3o temporal das teses vinculantes<\/div><div><br><\/div><div>A exist\u00eancia de uma posi\u00e7\u00e3o jurisprudencial dominante \u00e9 exatamente o requisito que o artigo 927, par\u00e1grafo 3\u00ba, do C\u00f3digo de Processo Civil exige para a modula\u00e7\u00e3o temporal das teses vinculantes.<\/div><div><br><\/div><div>A tese em quest\u00e3o foi firmada pela 1\u00aa Se\u00e7\u00e3o do STJ, que em 2024 afastou o limite de 20 sal\u00e1rios m\u00ednimos para a base de c\u00e1lculo das contribui\u00e7\u00f5es parafiscais a Sesi, Senai, Sesc e Senac (Tema 1.079 dos recursos repetitivos).<\/div><div><br><\/div><div><br><\/div><div>Ficou decidido que ela incide para todas as empresas, exceto as que, at\u00e9 25 de outubro de 2023, tinham decis\u00e3o judicial ou administrativa favor\u00e1vel para manter a base de c\u00e1lculo das contribui\u00e7\u00f5es com o limite de 20 sal\u00e1rios.<\/div><div><br><\/div><div>Essas privilegiadas puderam manter a contribui\u00e7\u00e3o limitada at\u00e9 2 de maio de 2024, data em que o ac\u00f3rd\u00e3o da 1\u00aa Se\u00e7\u00e3o foi publicado. A partir desse per\u00edodo, o limite deixou de valer para todos.<\/div><div><br><\/div><div>powered by<\/div><div>divee.ai<\/div><div><br><\/div><div>Por que a modula\u00e7\u00e3o foi mantida pelo STJ?<\/div><div>\u27a4<\/div><div><br><\/div><div>Como decis\u00f5es monocr\u00e1ticas viram jurisprud\u00eancia dominante?<\/div><div>\u27a4<\/div><div><br><\/div><div>Qual tese do Tema 1.079 mudou no STJ?<\/div><div>\u27a4<\/div><div><br><\/div><div>Quem ficou com o teto de 20 sal\u00e1rios?<\/div><div>\u27a4<\/div><div><br><\/div><div>O que voc\u00ea gostaria de saber?<\/div><div><br><\/div><div><br><\/div><div>Est\u00e1 ou n\u00e3o consolidada<\/div><div>A modula\u00e7\u00e3o se justificou pela altera\u00e7\u00e3o de uma jurisprud\u00eancia dominante consistente em dois ac\u00f3rd\u00e3os da 1\u00aa Turma do STJ e 13 anos de decis\u00f5es monocr\u00e1ticas de integrantes da 2\u00aa Turma.<\/div><div><br><\/div><div>A Fazenda Nacional impugnou esse ponto, por entender que \u201cjurisprud\u00eancia dominante\u201d exigiria, ao menos, decis\u00f5es colegiadas de ambas as turmas de Direito P\u00fablico. E tentou levar o debate \u00e0 Corte Especial em embargos de diverg\u00eancia, sem sucesso.<\/div><div><br><\/div><div>A vota\u00e7\u00e3o foi por maioria. A corrente vencedora indicou que n\u00e3o d\u00e1 para opor diverg\u00eancia de entendimentos a uma decis\u00e3o de modula\u00e7\u00e3o, tomada sempre pelas especificidades do caso, com base na seguran\u00e7a jur\u00eddica e no interesse social.<\/div><div><br><\/div><div>Ao votar com a maioria, a ministra Isabel Gallotti chamou a aten\u00e7\u00e3o para a tend\u00eancia de monocratiza\u00e7\u00e3o das decis\u00f5es do STJ, dado o volume de trabalho. Para ela, isso aumenta o peso da exist\u00eancia de v\u00e1rias decis\u00f5es unipessoais.<\/div><div><br><\/div><div>No caso das contribui\u00e7\u00f5es ao Sistema S, ocorreu de a posi\u00e7\u00e3o colegiada da 1\u00aa Turma ter se espraiado na jurisprud\u00eancia dos Tribunais Regionais Federais para, depois, ser confirmada monocraticamente por integrantes da 2\u00aa Turma.<\/div><div><br><\/div><div>Para a ministra, essa an\u00e1lise espec\u00edfica s\u00f3 poderia mesmo ser feita no \u00e2mbito da 1\u00aa Se\u00e7\u00e3o do STJ. Caberia a ela decidir at\u00e9 que ponto est\u00e1 ou n\u00e3o consolidada uma determinada jurisprud\u00eancia.<\/div><div><br><\/div><div><br><\/div><div>\u201cOu seja, por que havia um grande n\u00famero de decis\u00f5es monocr\u00e1ticas? Se era porque a mat\u00e9ria estava t\u00e3o consolidada que n\u00e3o seriam necess\u00e1rios novos julgamentos de turma ou se ainda n\u00e3o seria, no \u00e2mbito da 1\u00aa Se\u00e7\u00e3o, uma jurisprud\u00eancia consolidada\u201d, disse.<\/div><div><br><\/div><div>For\u00e7a da repeti\u00e7\u00e3o<\/div><div>Na ocasi\u00e3o da forma\u00e7\u00e3o da tese, a 1\u00aa Se\u00e7\u00e3o entendeu que as monocr\u00e1ticas da 2\u00aa Turma compunham a jurisprud\u00eancia dominante que preservava o teto de 20 sal\u00e1rios m\u00ednimos para as contribui\u00e7\u00f5es ao Sistema S. Havendo a mudan\u00e7a dessa posi\u00e7\u00e3o, caberia a modula\u00e7\u00e3o.<\/div><div><br><\/div><div>A advogada Tha\u00eds Noveletto, especialista da \u00e1rea tribut\u00e1ria, do escrit\u00f3rio Santos &amp; Santana Advogados, chama a aten\u00e7\u00e3o para o coment\u00e1rio da ministra Isabel Gallotti e a indica\u00e7\u00e3o de um cen\u00e1rio jurisprudencial consolidado at\u00e9 ent\u00e3o.<\/div><div><br><\/div><div>\u201cTrata-se, afinal, de pronunciamentos jurisdicionais fundamentados e reiterados que, durante determinado per\u00edodo, sinalizaram uma orienta\u00e7\u00e3o favor\u00e1vel \u00e0 limita\u00e7\u00e3o da base de c\u00e1lculo das contribui\u00e7\u00f5es ao Sistema S ao teto de 20 sal\u00e1rios m\u00ednimos.\u201d<\/div><div><br><\/div><div>Em sua an\u00e1lise, a conclus\u00e3o da Corte Especial do STJ preserva a prote\u00e7\u00e3o conferida \u00e0s empresas beneficiadas pela modula\u00e7\u00e3o, mantendo a estabilidade de uma solu\u00e7\u00e3o constru\u00edda justamente para resguardar situa\u00e7\u00f5es consolidadas.<\/div><div><br><\/div><div>E prev\u00ea discuss\u00f5es no Supremo Tribunal Federal. \u201cEspecialmente diante da situa\u00e7\u00e3o dos contribuintes que, em raz\u00e3o da suspens\u00e3o nacional dos processos envolvendo a mat\u00e9ria, n\u00e3o tiveram a oportunidade de obter pronunciamento judicial sobre seus casos antes do julgamento do Tema 1.079.\u201d<\/div><div><br><\/div><div>Precedentes dos tribunais<\/div><div>Para Fernando Perfetto, tributarista do Loeser e Hadad Advogados, decis\u00f5es monocr\u00e1ticas podem compor jurisprud\u00eancia dominante, desde que sejam baseadas em precedentes anteriores dos pr\u00f3prios tribunais superiores.<\/div><div><br><\/div><div>A partir do cen\u00e1rio jurisprudencial do STJ, alguns TRFs j\u00e1 vinham decidindo de forma favor\u00e1vel aos contribuintes os casos relacionados \u00e0s contribui\u00e7\u00f5es ao Sistema S. \u201cPor isso, qualquer altera\u00e7\u00e3o desse entendimento deve respeitar uma transi\u00e7\u00e3o que privilegie a seguran\u00e7a jur\u00eddica.\u201d<\/div><div><br><\/div><div><br><\/div><div>O advogado destaca ainda que a posi\u00e7\u00e3o restritiva da Corte Especial quanto ao uso dos embargos de diverg\u00eancia acaba dando mais for\u00e7a para as decis\u00f5es das se\u00e7\u00f5es especializadas do STJ.<\/div><div><br><\/div><div>\u201cAl\u00e9m disso, refor\u00e7a que cabe ao \u00f3rg\u00e3o prolator da decis\u00e3o em recursos repetitivos avaliar os crit\u00e9rios para se definir se determinado tema j\u00e1 tinha ou n\u00e3o jurisprud\u00eancia dominante\u201d, observa._  <\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>10\/06\/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\/06\/2026 - <a data-fancybox data-src=\"#news12250\" href=\"javascript:;\" class=\"tool\" title=\"Construtora n\u00e3o pode criar parcela fict\u00edcia para cobrar corre\u00e7\u00e3o mensal\">Construtora n\u00e3o pode criar parcela fict...<\/a><\/div> \n\t\t\t<div id=\"news12250\" 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>Construtora n\u00e3o pode criar parcela fict\u00edcia para cobrar corre\u00e7\u00e3o mensal<\/h2><br \/><br \/>\n\t\t\t\t<p>A inser\u00e7\u00e3o de parcela residual de valor \u00ednfimo para prolongar artificialmente o prazo de um contrato imobili\u00e1rio configura fraude. O expediente n\u00e3o afasta a limita\u00e7\u00e3o legal que pro\u00edbe a cobran\u00e7a de corre\u00e7\u00e3o monet\u00e1ria mensal em parcelamentos com dura\u00e7\u00e3o inferior a 36 meses.<div><br><\/div><div>MagnificConstrutora constru\u00e7\u00e3o apartamentos edif\u00edcios<\/div><div>Ju\u00edzes conclu\u00edram que incorporadora usou de artif\u00edcio indevido para alongar contrato<\/div><div><br><\/div><div>Com base neste entendimento, duas senten\u00e7as recentes do Foro Regional de Santana, em S\u00e3o Paulo, declararam nula a manobra de uma incorporadora e determinaram a restitui\u00e7\u00e3o em dobro dos valores cobrados de forma indevida de compradores.<\/div><div><br><\/div><div>Nos dois casos, os consumidores adquiriram unidades de um mesmo empreendimento na capital paulista. Os contratos previam o pagamento de um sinal e de parcelas intermedi\u00e1rias, com a maior parte do saldo quitada por meio de financiamento, em um prazo de 21 meses.<\/div><div><br><\/div><div>A empresa, por\u00e9m, incluiu no fluxo de pagamento uma cota residual de valor muito baixo \u2014 de R$ 1 mil em um processo e de R$ 699 no outro \u2014, com vencimento projetado para o ano de 2027.<\/div><div><br><\/div><div><br><\/div><div>Prazo simulado<\/div><div><br><\/div><div>Os compradores ingressaram com as a\u00e7\u00f5es argumentando que a \u00faltima cota servia apenas para alongar o contrato para mais de 36 meses, o que permitia a incid\u00eancia do reajuste mensal e encarecia o saldo devedor de forma abusiva. Eles pediram a nulidade da cl\u00e1usula, a devolu\u00e7\u00e3o em dobro do valor pago a mais e indeniza\u00e7\u00e3o por danos morais.<\/div><div><br><\/div><div>powered by<\/div><div>divee.ai<\/div><div><br><\/div><div>Sobre o que \u00e9 este texto?<\/div><div>\u27a4<\/div><div><br><\/div><div>Resume os pontos principais<\/div><div>\u27a4<\/div><div><br><\/div><div>Quais s\u00e3o as principais conclus\u00f5es?<\/div><div>\u27a4<\/div><div><br><\/div><div>Posso ajud\u00e1-lo com este artigo!<\/div><div><br><\/div><div><br><\/div><div>A incorporadora argumentou que os contratos de promessa de compra e venda e de financiamento formam uma opera\u00e7\u00e3o \u00fanica. Segundo a empresa, o parcelamento total, somado ao cr\u00e9dito banc\u00e1rio, superaria os 36 meses exigidos. A companhia sustentou a validade das regras livremente pactuadas e negou a ocorr\u00eancia de fraude.<\/div><div><br><\/div><div>Ao julgar as a\u00e7\u00f5es, os magistrados apontaram que a conduta violou a Lei 10.931\/2004, que impede a corre\u00e7\u00e3o monet\u00e1ria mensal a contratos com prazo inferior a 36 meses.<\/div><div><br><\/div><div>O juiz Adevanir Carlos Moreira da Silveira, da 4\u00aa Vara C\u00edvel, que decidiu em uma das a\u00e7\u00f5es, destacou que o financiamento banc\u00e1rio n\u00e3o se confunde com as parcelas devidas diretamente \u00e0 construtora, cada qual com regime jur\u00eddico pr\u00f3prio.<\/div><div><br><\/div><div>\u201c\u00c9 evidente que a estipula\u00e7\u00e3o dessa parcela residual, de valor desproporcional ao pre\u00e7o do contrato, teve o objetivo claro de estender artificialmente o prazo contratual para al\u00e9m dos 36 meses, buscando enquadrar-se formalmente na exce\u00e7\u00e3o prevista no art. 46, da Lei n\u00ba 10.931\/2004, e, assim, justificar a cobran\u00e7a de corre\u00e7\u00e3o monet\u00e1ria mensal\u201d, avaliou o juiz.<\/div><div><br><\/div><div><br><\/div><div>Restitui\u00e7\u00e3o em dobro<\/div><div><br><\/div><div>Na mesma linha, a ju\u00edza Cinara Palhares, da 3\u00aa Vara C\u00edvel, refor\u00e7ou que a tese de coliga\u00e7\u00e3o de contratos n\u00e3o legitima a manobra, pois o prazo relevante para aferir o requisito temporal \u00e9 o do instrumento firmado diretamente com a empresa.<\/div><div><br><\/div><div>Ela destacou que a pr\u00e1tica caracteriza viola\u00e7\u00e3o ao artigo 47 da referida lei, que pro\u00edbe artif\u00edcios para burlar a limita\u00e7\u00e3o de tempo.<\/div><div><br><\/div><div>\u201cA conduta da r\u00e9 ao estruturar deliberadamente o fluxo de pagamento com parcela de valor \u00ednfimo e vencimento deslocado, com o prop\u00f3sito de fraudar norma imperativa e cobrar corre\u00e7\u00e3o monet\u00e1ria mensal vedada por lei, n\u00e3o configura engano justific\u00e1vel, mas sim pr\u00e1tica abusiva consciente, incompat\u00edvel com a boa-f\u00e9 objetiva\u201d, ressaltou a magistrada.<\/div><div><br><\/div><div>Assim, o ju\u00edzo determinou em ambos os casos que o reajuste das parcelas seja feito de forma anual e que a empresa dever\u00e1 devolver em dobro dos montantes exigidos a mais, conforme o artigo 42 do C\u00f3digo de Defesa do Consumidor.<\/div><div><br><\/div><div>Os pedidos de indeniza\u00e7\u00e3o por danos morais, todavia, foram negados em ambas as a\u00e7\u00f5es, sob o entendimento de que a cobran\u00e7a indevida gerou apenas preju\u00edzos materiais e frustra\u00e7\u00f5es, sem ferir direitos da personalidade.<\/div><div><br><\/div><div>O advogado Felipe Bettioli, do escrit\u00f3rio BR Advogados, representou os consumidores nas a\u00e7\u00f5es._  <\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>08\/06\/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\/06\/2026 - <a data-fancybox data-src=\"#news12251\" href=\"javascript:;\" class=\"tool\" title=\"Estimativa inicial de reclama\u00e7\u00e3o trabalhista n\u00e3o limita valor da condena\u00e7\u00e3o, decide TST\">Estimativa inicial de reclama\u00e7\u00e3o traba...<\/a><\/div> \n\t\t\t<div id=\"news12251\" 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>Estimativa inicial de reclama\u00e7\u00e3o trabalhista n\u00e3o limita valor da condena\u00e7\u00e3o, decide TST<\/h2><br \/><br \/>\n\t\t\t\t<p>Se o trabalhador indicar expressamente na peti\u00e7\u00e3o inicial que os valores atribu\u00eddos aos pedidos s\u00e3o apenas estimativas, o valor final da condena\u00e7\u00e3o n\u00e3o fica limitado a essas quantias. A exig\u00eancia legal de indica\u00e7\u00e3o de valores n\u00e3o impede a apura\u00e7\u00e3o do real montante devido.<div><br><\/div><div>Com base neste entendimento, a 8\u00aa Turma do Tribunal Superior do Trabalho reformou uma decis\u00e3o e afastou a limita\u00e7\u00e3o da condena\u00e7\u00e3o de uma empresa de bebidas aos valores que haviam sido indicados no in\u00edcio do processo por um ex-empregado.<\/div><div><br><\/div><div>MagnificJusti\u00e7a julgamento martelo jurisdi\u00e7\u00e3o dinheiro indeniza\u00e7\u00e3o dano moral desconto dano material dano est\u00e9tico<\/div><div>Valor da condena\u00e7\u00e3o pode ser superior a estimativa inicial da reclama\u00e7\u00e3o<\/div><div><br><\/div><div>O trabalhador ajuizou uma a\u00e7\u00e3o contra uma ind\u00fastria ap\u00f3s a entrada em vigor da reforma trabalhista (Lei 13.467\/2017).<\/div><div><br><\/div><div>Na pe\u00e7a de ingresso, o autor relacionou as verbas cobradas, mas registrou que as quantias apresentadas eram meramente estimativas para fins de fixa\u00e7\u00e3o do valor da causa.<\/div><div><br><\/div><div><br><\/div><div>O Tribunal Regional do Trabalho da 12\u00aa Regi\u00e3o havia determinado que os valores a serem pagos ao trabalhador deveriam se restringir aos montantes exatos da a\u00e7\u00e3o original.<\/div><div><br><\/div><div>A corte regional avaliou que o artigo 840, par\u00e1grafo 1\u00ba, da Consolida\u00e7\u00e3o das Leis do Trabalho (CLT) exige que o pedido seja certo, determinado e com indica\u00e7\u00e3o de valor, o que fixaria os limites da lide e da presta\u00e7\u00e3o jurisdicional.<\/div><div><br><\/div><div>powered by<\/div><div>divee.ai<\/div><div><br><\/div><div>Qual ressalva na peti\u00e7\u00e3o derrubou a limita\u00e7\u00e3o?<\/div><div>\u27a4<\/div><div><br><\/div><div>Empresa de bebidas conseguiu evitar a deser\u00e7\u00e3o?<\/div><div>\u27a4<\/div><div><br><\/div><div>Valores estimados limitam a condena\u00e7\u00e3o trabalhista?<\/div><div>\u27a4<\/div><div><br><\/div><div>Como a 8a Turma afastou o teto condenat\u00f3rio?<\/div><div>\u27a4<\/div><div><br><\/div><div>O que voc\u00ea gostaria de saber?<\/div><div><br><\/div><div><br><\/div><div>Inconformado, o trabalhador recorreu ao tribunal superior argumentando que a decis\u00e3o estadual configurava uma viola\u00e7\u00e3o \u00e0 lei. Ele sustentou que o uso de valores estimados n\u00e3o deve engessar o resultado financeiro do processo, pedindo o afastamento da limita\u00e7\u00e3o dos valores a serem recebidos.<\/div><div><br><\/div><div>Direito \u00e0 estimativa<\/div><div><br><\/div><div>Ao analisar o recurso, o relator do caso na 8\u00aa Turma, ministro Sergio Pinto Martins, deu raz\u00e3o ao trabalhador. Ele explicou que a Instru\u00e7\u00e3o Normativa 41\/2018 do pr\u00f3prio tribunal regulamentou a aplica\u00e7\u00e3o das novas regras trabalhistas e autorizou expressamente que o valor da causa seja estimado.<\/div><div><br><\/div><div>O magistrado destacou que a jurisprud\u00eancia da corte consolidou o entendimento de que a exig\u00eancia da indica\u00e7\u00e3o de valores trazida pela reforma n\u00e3o impede que essas quantias sejam apresentadas de forma flex\u00edvel. O requisito para afastar o teto condenat\u00f3rio \u00e9 a exist\u00eancia de ressalva expressa na peti\u00e7\u00e3o inicial.<\/div><div><br><\/div><div>\u201cNo caso dos autos, o reclamante mencionou expressamente que os valores atribu\u00eddos aos pedidos foram meramente estimados. Logo, ao limitar a condena\u00e7\u00e3o a esses valores, o Regional violou o disposto no \u00a7 1\u00ba do artigo 840 da CLT\u201d, concluiu o ministro.<\/div><div><br><\/div><div><br><\/div><div>Recurso deserto<\/div><div><br><\/div><div>No mesmo julgamento, os ministros rejeitaram um recurso que havia sido apresentado pela empresa de bebidas. A companhia tentava levar suas pr\u00f3prias contesta\u00e7\u00f5es \u00e0 corte, mas n\u00e3o conseguiu comprovar validamente o pagamento do preparo processual necess\u00e1rio para a tramita\u00e7\u00e3o do pedido.<\/div><div><br><\/div><div>O colegiado observou que o comprovante banc\u00e1rio anexado pela empresa n\u00e3o continha informa\u00e7\u00f5es b\u00e1sicas, como o c\u00f3digo de barras, o n\u00famero do processo ou a identifica\u00e7\u00e3o das partes. Sem esses dados, foi imposs\u00edvel vincular o pagamento \u00e0 Guia de Recolhimento da Uni\u00e3o (GRU) referente \u00e0quele processo espec\u00edfico, caracterizando a deser\u00e7\u00e3o do pedido.<\/div><div><br><\/div><div>O advogado Felipe Chechi Ott representou o trabalhador._  <\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>08\/06\/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\/06\/2026 - <a data-fancybox data-src=\"#news12252\" href=\"javascript:;\" class=\"tool\" title=\"PEC da Seguran\u00e7a P\u00fablica aumenta coopera\u00e7\u00e3o no federalismo, diz Gonet\">PEC da Seguran\u00e7a P\u00fablica aumenta coope...<\/a><\/div> \n\t\t\t<div id=\"news12252\" 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>PEC da Seguran\u00e7a P\u00fablica aumenta coopera\u00e7\u00e3o no federalismo, diz Gonet<\/h2><br \/><br \/>\n\t\t\t\t<p>O procurador-geral da Rep\u00fablica, Paulo Gonet, defendeu, nesta quarta-feira (3\/6), a PEC da Seguran\u00e7a P\u00fablica, que busca integrar as for\u00e7as policiais do pa\u00eds. Embora a proposta seja criticada por supostamente deturpar o modelo federativo, o PGR acredita que o texto, na verdade, \u201cacentua o car\u00e1ter cooperativo\u201d do federalismo brasileiro, pois permite que a Uni\u00e3o coordene as a\u00e7\u00f5es dos estados para \u201cprote\u00e7\u00e3o da vida, da propriedade e da tranquilidade p\u00fablica\u201d.<div><br><\/div><div>Reprodu\u00e7\u00e3o\/YouTube IDPCarlos Blanco de Morais, Gilmar Mendes, Paulo Gonet e Luis Felipe Salom\u00e3o no encerramento do XIV F\u00f3rum de Lisboa<\/div><div>Gonet elogiou PEC da Seguran\u00e7a P\u00fablica durante encerramento do F\u00f3rum de Lisboa<\/div><div><br><\/div><div>A fala foi proferida durante a mesa de encerramento do XIV F\u00f3rum de Lisboa, cujo tema era \u201cSeguran\u00e7a p\u00fablica e democracia constitucional: uma concilia\u00e7\u00e3o poss\u00edvel?\u201d.<\/div><div><br><\/div><div>Na mesma ocasi\u00e3o, Gonet tamb\u00e9m prop\u00f4s a intensifica\u00e7\u00e3o do uso de intelig\u00eancia artificial (IA) e bancos de dados unificados para mapear e desarticular fac\u00e7\u00f5es criminosas. Ele ainda afirmou que a coopera\u00e7\u00e3o jur\u00eddica internacional \u00e9 importante, mas n\u00e3o pode ser totalmente eletr\u00f4nica, pois o contato humano pessoal ainda \u00e9 insubstitu\u00edvel.<\/div><div><br><\/div><div>powered by<\/div><div>divee.ai<\/div><div><br><\/div><div>Sobre o que \u00e9 este texto?<\/div><div>\u27a4<\/div><div><br><\/div><div>Resume os pontos principais<\/div><div>\u27a4<\/div><div><br><\/div><div>Quais s\u00e3o as principais conclus\u00f5es?<\/div><div>\u27a4<\/div><div><br><\/div><div>Pergunte-me qualquer c<\/div><div><br><\/div><div><br><\/div><div>Outros participantes<\/div><div>Danyelle Galv\u00e3o, ju\u00edza substituta do Tribunal Regional Eleitoral de S\u00e3o Paulo, que tamb\u00e9m esteve no painel, falou sobre como o \u201cvoto de cabresto\u201d foi substitu\u00eddo por uma manipula\u00e7\u00e3o via redes sociais e mil\u00edcias digitais. Ela defendeu que as recentes resolu\u00e7\u00f5es do Tribunal Superior Eleietoral com limites ao uso de IA \u201cconfirmam a soberania brasileira\u201d.<\/div><div><br><\/div><div><br><\/div><div>J\u00e1 o presidente da Funda\u00e7\u00e3o Getulio Vargas (FGV), Carlos Ivan Simonsen Leal, prop\u00f4s uma regula\u00e7\u00e3o para proibir ou controlar a divulga\u00e7\u00e3o de dados comportamentais, estat\u00edsticas e varreduras das redes sociais \u00e0s v\u00e9speras das elei\u00e7\u00f5es. Isso porque dados sobre o que \u00e9 dito nas redes podem servir de term\u00f4metro para o pleito, e a legisla\u00e7\u00e3o atual pro\u00edbe pesquisas eleitorais nesse per\u00edodo.<\/div><div><br><\/div><div>O ministro Gilmar Mendes, do Supremo Tribunal Federal, ressaltou a necessidade de coopera\u00e7\u00e3o internacional para regula\u00e7\u00e3o do ambiente digital, de forma a frear o \u201cradicalismo nacionalista\u201d.<\/div><div><br><\/div><div>Tamb\u00e9m estiveram na mesa o ministro Lu\u00eds Felipe Salom\u00e3o, do Superior Tribunal de Justi\u00e7a; o diretor da Faculdade de Direito da Universidade de Lisboa (FDUL), Eduardo Vera-Cruz Pinto; a presidente do Conselho Constitucional de Mo\u00e7ambique, L\u00facia Ribeiro; e o professor Carlos Blanco de Morais, da FDUL._  <\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>03\/06\/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\/06\/2026 - <a data-fancybox data-src=\"#news12253\" href=\"javascript:;\" class=\"tool\" title=\"Processo tribut\u00e1rio p\u00f3s-reforma e compet\u00eancia para demandas que envolvam CBS e IBS\">Processo tribut\u00e1rio p\u00f3s-reforma e comp...<\/a><\/div> \n\t\t\t<div id=\"news12253\" 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>Processo tribut\u00e1rio p\u00f3s-reforma e compet\u00eancia para demandas que envolvam CBS e IBS<\/h2><br \/><br \/>\n\t\t\t\t<p>A EC n\u00b0 132\/2023 permanece \u2014 e ao que tudo indica permanecer\u00e1 \u2014 sendo objeto de in\u00fameros debates por longos anos. Desde sua promulga\u00e7\u00e3o, em dezembro de 2023, a doutrina tribut\u00e1ria e processual tribut\u00e1ria vem demonstrando preocupa\u00e7\u00e3o com v\u00e1rios aspectos que n\u00e3o foram objeto de aten\u00e7\u00e3o ao longo do processo legiferante [1].<div><br><\/div><div>Por\u00e9m, n\u00e3o parece ter havido ainda uma aten\u00e7\u00e3o mais profunda em rela\u00e7\u00e3o aos problemas que a reforma trouxe (e trar\u00e1) ao processo tribut\u00e1rio, especialmente \u00e0 compet\u00eancia jurisdicional.<\/div><div><br><\/div><div><br><\/div><div>O ponto de grande preocupa\u00e7\u00e3o \u00e9 a previs\u00e3o, no artigo 149-B da Constitui\u00e7\u00e3o, de regramento comum para CBS e IBS. O constituinte reformador expressamente previu a manuten\u00e7\u00e3o de um regime comum para a contribui\u00e7\u00e3o sobre bens e servi\u00e7os (de compet\u00eancia da Uni\u00e3o, nos termos do artigo 195, V, da CR) e o imposto sobre bens e servi\u00e7os (de compet\u00eancia dos estados, Distrito Federal e munic\u00edpios)<\/div><div><br><\/div><div>A disposi\u00e7\u00e3o \u00e9 fundamental para compreendermos que os entes precisam cooperar antes da edi\u00e7\u00e3o das leis complementares e, ap\u00f3s, na constru\u00e7\u00e3o e uniformiza\u00e7\u00e3o dos entendimentos administrativos e judiciais sobre CBS e IBS.<\/div><div><br><\/div><div>powered by<\/div><div>divee.ai<\/div><div><br><\/div><div>Por que CBS e IBS ter\u00e3o regra comum?<\/div><div>\u27a4<\/div><div><br><\/div><div>Qual artigo constitucional define o regramento comum?<\/div><div>\u27a4<\/div><div><br><\/div><div>Como a Uni\u00e3o participaria do contencioso do IBS?<\/div><div>\u27a4<\/div><div><br><\/div><div>O que unifica o contencioso na Justi\u00e7a Federal?<\/div><div>\u27a4<\/div><div><br><\/div><div>Resumir este artigo<\/div><div><br><\/div><div><br><\/div><div>Por outro lado, n\u00e3o h\u00e1 d\u00favidas de que o contencioso tribut\u00e1rio da reforma precisa contar com a participa\u00e7\u00e3o dos entes de todos os tr\u00eas n\u00edveis da federa\u00e7\u00e3o. Os desafios s\u00e3o v\u00e1rios: como integrar a Procuradoria-Geral da Fazenda Nacional, que representa os interesses da Uni\u00e3o quanto \u00e0 CBS num contexto normativo de regime comum? \u00c9 dizer: as discuss\u00f5es judiciais sobre fatos geradores, base de c\u00e1lculo, hip\u00f3teses de n\u00e3o incid\u00eancia, sujei\u00e7\u00e3o passiva, imunidades, regimes espec\u00edficos, diferenciados ou favorecidos de tributa\u00e7\u00e3o e regras de n\u00e3o cumulatividade e de creditamento que envolvam o IBS necessariamente s\u00e3o de interesse da Uni\u00e3o, pois os fundamentos e as solu\u00e7\u00f5es a serem oferecidas devem se aplicar tamb\u00e9m \u00e0 CBS.<\/div><div><br><\/div><div>O problema tem via de m\u00e3o dupla: como viabilizar que os estados, DF e munic\u00edpios participem da forma\u00e7\u00e3o de jurisprud\u00eancia quanto \u00e0s mat\u00e9rias elencadas no artigo 149-B em que o objeto da discuss\u00e3o \u00e9 a CBS?<\/div><div><br><\/div><div>Algumas op\u00e7\u00f5es podem ser trabalhadas.<\/div><div><br><\/div><div>Personalidade jur\u00eddica do Comit\u00ea Gestor do IBS<\/div><div>Uma solu\u00e7\u00e3o seria reconhecer a natureza jur\u00eddica do Comit\u00ea Gestor como um \u00f3rg\u00e3o de personalidade sui generis, mas federal. Nesse caso, mesmo sendo o Comit\u00ea Gestor composto por estados, DF e munic\u00edpios, as demandas de seu interesse, especialmente para uniformiza\u00e7\u00e3o da jurisprud\u00eancia nas mat\u00e9rias previstas no artigo 149-B da Constitui\u00e7\u00e3o, seriam processadas perante a Justi\u00e7a Federal. Nesse caso, a pr\u00f3pria lei complementar poderia dispor sobre esta personalidade. N\u00e3o haveria necessidade de emenda constitucional alterando o artigo 109 da Constitui\u00e7\u00e3o.<\/div><div><br><\/div><div><br><\/div><div>A LC n\u00b0 214\/2025 perdeu a oportunidade de definir esta natureza, limitando-se a tratar o Comit\u00ea Gestor como \u201centidade p\u00fablica com car\u00e1ter t\u00e9cnico e operacional sob regime especial, com sede e foro no Distrito Federal, dotado de independ\u00eancia t\u00e9cnica, administrativa, or\u00e7ament\u00e1ria e financeira\u201d (artigo 480). Apesar de prever um regime especial e aus\u00eancia de vincula\u00e7\u00e3o, tutela ou subordina\u00e7\u00e3o hier\u00e1rquica a qualquer \u00f3rg\u00e3o da administra\u00e7\u00e3o p\u00fablica, a lei n\u00e3o apontou diretriz relativa \u00e0 compet\u00eancia, sen\u00e3o o crit\u00e9rio territorial com a fixa\u00e7\u00e3o de foro no Distrito Federal.<\/div><div><br><\/div><div>Mesmo que adotada a solu\u00e7\u00e3o de conferir natureza federal ao comit\u00ea (o que geraria in\u00fameras discuss\u00f5es, inclusive relacionadas ao direito material tribut\u00e1rio), ela n\u00e3o seria ideal, especialmente em raz\u00e3o de o interesse do Comit\u00ea Gestor se resumir, ao que parece, \u00e0s t\u00e9cnicas de forma\u00e7\u00e3o de precedentes vinculantes. As execu\u00e7\u00f5es fiscais, dada a preserva\u00e7\u00e3o da capacidade dos Estados e Munic\u00edpios para a cobran\u00e7a dos respectivos cr\u00e9ditos p\u00fablicos, continuar\u00e3o sendo promovidas pelos pr\u00f3prios entes [2].<\/div><div><br><\/div><div>N\u00e3o resolve o problema.<\/div><div><br><\/div><div>Atua\u00e7\u00e3o da Uni\u00e3o em demandas envolvendo o IBS<\/div><div>Outro caminho seria admitir que a Uni\u00e3o atuasse nas demandas envolvendo o IBS como interveniente.<\/div><div><br><\/div><div>A solu\u00e7\u00e3o tamb\u00e9m n\u00e3o parece ser das melhores. Quer dizer, caberia \u00e0 Uni\u00e3o acompanhar todo o contencioso tribut\u00e1rio dos estados, Distrito Federal e munic\u00edpios para identificar as demandas de seu interesse em que houvesse risco de forma\u00e7\u00e3o de precedente desfavor\u00e1vel. Como seria poss\u00edvel gerir esse enorme volume de demandas a serem acompanhadas?<\/div><div><br><\/div><div>Uma hip\u00f3tese seria via legislativa: a lei instituir uma esp\u00e9cie de litiscons\u00f3rcio necess\u00e1rio entre estados, DF e munic\u00edpios com a Uni\u00e3o. Esta solu\u00e7\u00e3o, todavia, atrairia uma enxurrada de demandas para a Justi\u00e7a Federal. O litiscons\u00f3rcio necess\u00e1rio seria para garantir uma interpreta\u00e7\u00e3o uniforme a respeito das mat\u00e9rias de regramento comum de IBS e CBS. Mas, nesse caso, a Lei Complementar 214\/2025 precisaria ter previsto especificamente mais uma hip\u00f3tese legal de litiscons\u00f3rcio necess\u00e1rio n\u00e3o unit\u00e1rio (j\u00e1 que as rela\u00e7\u00f5es jur\u00eddicas s\u00e3o distintas).<\/div><div><br><\/div><div><br><\/div><div>Spacca<\/div><div>Seria algo como \u201cinteresse na forma\u00e7\u00e3o do precedente em raz\u00e3o de regime jur\u00eddico comum\u201d, excluindo-se do litiscons\u00f3rcio necess\u00e1rio as quest\u00f5es n\u00e3o previstas no artigo 149-B da Constitui\u00e7\u00e3o (como, por exemplo, debates sobre as al\u00edquotas fixadas por cada ente federativo).<\/div><div><br><\/div><div>Mas h\u00e1 outro problema relativo ao litiscons\u00f3rcio. \u00c9 que as discuss\u00f5es de interesse comum entre IBS e CBS podem surgir em sede de defesas na execu\u00e7\u00e3o. O mesmo contencioso das defesas heterot\u00f3picas pode surgir na cobran\u00e7a. E n\u00e3o h\u00e1, ao menos inicialmente, como pensar em um litiscons\u00f3rcio ativo necess\u00e1rio nas execu\u00e7\u00f5es fiscais promovidas por estados e munic\u00edpios. Haveria um litiscons\u00f3rcio superveniente em casos de argui\u00e7\u00e3o das mat\u00e9rias em sede de exce\u00e7\u00e3o de pr\u00e9-executividade ou um litiscons\u00f3rcio passivo apenas nos embargos \u00e0 execu\u00e7\u00e3o.<\/div><div><br><\/div><div>Ambas as situa\u00e7\u00f5es s\u00e3o tecnicamente problem\u00e1ticas. Quanto \u00e0 primeira, a admissibilidade da Uni\u00e3o como litisconsorte superveniente deslocaria o feito \u00e0 Justi\u00e7a Federal. Ter\u00edamos, portanto, uma execu\u00e7\u00e3o fiscal de estado ou munic\u00edpio processada fora do respectivo Tribunal de Justi\u00e7a. Quanto \u00e0 segunda, os embargos \u00e0 execu\u00e7\u00e3o fiscal teriam como litisconsortes passivos o ente com compet\u00eancia tribut\u00e1ria e a Uni\u00e3o, o que faria com que a compet\u00eancia para a Execu\u00e7\u00e3o Fiscal se mantivesse na Justi\u00e7a Comum Estadual enquanto os Embargos seriam processados na Justi\u00e7a Federal.<\/div><div><br><\/div><div>Tamb\u00e9m n\u00e3o parece ser uma boa solu\u00e7\u00e3o.<\/div><div><br><\/div><div>Limita\u00e7\u00e3o da efic\u00e1cia do precedente e participa\u00e7\u00e3o<\/div><div>Outra alternativa seria a lei complementar limitar a efic\u00e1cia do precedente nas discuss\u00f5es sobre IBS ou CBS em que os demais entes interessados n\u00e3o estivessem participando.<\/div><div><br><\/div><div>Por\u00e9m, mesmo que as solu\u00e7\u00f5es se limitassem aos casos concretos, haveria um enorme risco de forma\u00e7\u00e3o de coisa julgada em m\u00faltiplos e distintos sentidos, o que provocaria grave inseguran\u00e7a jur\u00eddica na gest\u00e3o do passivo tribut\u00e1rio dos entes p\u00fablicos e tamb\u00e9m no planejamento tribut\u00e1rio dos contribuintes.<\/div><div><br><\/div><div><br><\/div><div>\u00c9 poss\u00edvel pensar tamb\u00e9m em uma \u201cintima\u00e7\u00e3o necess\u00e1ria\u201d da Uni\u00e3o para se manifestar em todas as demandas cujo objeto seja discutir, para o IBS, os temas previstos no artigo 149-B e, por outro lado, a intima\u00e7\u00e3o do Comit\u00ea Gestor do IBS nos processos que discutam, para a CBS, as mesmas quest\u00f5es. Assim, a Uni\u00e3o e o comit\u00ea poderiam gerir o que \u00e9 ou n\u00e3o de seu interesse. De toda sorte, se esta fosse a hip\u00f3tese, causaria um aumento exponencial nas intima\u00e7\u00f5es destinadas \u00e0 Uni\u00e3o e ao Comit\u00ea Gestor, que seriam ouvidos em todas as execu\u00e7\u00f5es fiscais estaduais, municipais e federais, defesas t\u00edpicas e heterot\u00f3picas, quando levantados quaisquer dos temas de regramento comum.<\/div><div><br><\/div><div>Unifica\u00e7\u00e3o do contencioso tribut\u00e1rio de CBS e IBS perante foro comum<\/div><div>A op\u00e7\u00e3o que ganha for\u00e7a \u00e9 unificar o contencioso tribut\u00e1rio da CBS e do IBS na Justi\u00e7a Federal, dado o interesse da Uni\u00e3o (que atrairia a incid\u00eancia do artigo 109, I, da CR) na forma\u00e7\u00e3o de precedente a respeito dos temas relativos ao artigo 149-B da Constitui\u00e7\u00e3o. Os demais temas referentes ao IBS ficariam na Justi\u00e7a Estadual.<\/div><div><br><\/div><div>Aqui h\u00e1 um problema hermen\u00eautico: admitir que o interesse previsto no artigo 109, I, \u00e9 suficiente para atrair a compet\u00eancia federal, especialmente porque o interesse que caracteriza a compet\u00eancia da Justi\u00e7a Federal sempre foi interpretado como um interesse direto da Fazenda Nacional na solu\u00e7\u00e3o da causa. Interesses indiretos ou meramente econ\u00f4micos sempre justificaram a interven\u00e7\u00e3o an\u00f4mala da Uni\u00e3o no processo, o que n\u00e3o \u00e9 suficiente para deslocar a compet\u00eancia da Justi\u00e7a Estadual para a Justi\u00e7a Federal (nos termos do artigo 5\u00b0, par\u00e1grafo \u00fanico, da Lei n\u00b0 9.469\/97, como tratado, por exemplo, na AgRg na MC 23.856\/SP).<\/div><div><br><\/div><div>Assim, seria o caso de reconhecermos o interesse na forma\u00e7\u00e3o do precedente como abrangido pelo artigo 109, I, da Constitui\u00e7\u00e3o.<\/div><div><br><\/div><div>N\u00e3o \u00e9 uma solu\u00e7\u00e3o f\u00e1cil, especialmente pelos seus desdobramentos. Em primeiro lugar, seria fundamental adequar a interpreta\u00e7\u00e3o do artigo 5\u00b0, par\u00e1grafo \u00fanico, da Lei n\u00b0 9.469\/97, para admitir que a mera interven\u00e7\u00e3o da Uni\u00e3o em demandas que correm perante a Justi\u00e7a Estadual provocaria a remessa dos autos \u00e0 Justi\u00e7a Federal. O mesmo ocorreria com a interven\u00e7\u00e3o na qualidade de amicus curiae (artigo 138 do CPC).<\/div><div><br><\/div><div><br><\/div><div>Uma alternativa \u00e9, ent\u00e3o, instituir uma nova hip\u00f3tese de compet\u00eancia da Justi\u00e7a Federal via Emenda Constitucional. Para al\u00e9m da lei complementar, deparamo-nos com a necessidade de novas Emendas Constitucionais para viabilizar a reforma tribut\u00e1ria.<\/div><div><br><\/div><div>Contudo, esta solu\u00e7\u00e3o traria outro problema: o aumento exponencial do contencioso tribut\u00e1rio na Justi\u00e7a Federal. Al\u00e9m disso, haveria um enorme fluxo de execu\u00e7\u00f5es fiscais originalmente propostas perante a Justi\u00e7a Estadual que seriam deslocadas para a Justi\u00e7a Federal em raz\u00e3o do conte\u00fado da defesa. Havendo debate sobre quaisquer das mat\u00e9rias inscritas no artigo149-B, seja em sede de exce\u00e7\u00e3o de pr\u00e9-executividade ou mesmo em embargos \u00e0 execu\u00e7\u00e3o fiscal, haveria o deslocamento das demandas para a Justi\u00e7a Federal.<\/div><div><br><\/div><div>Recorde-se, nesse sentido, que o contencioso tribut\u00e1rio a respeito do regramento comum de IBS e CBS pode surgir no bojo de execu\u00e7\u00f5es fiscais (exce\u00e7\u00f5es de pr\u00e9-executividade) e embargos \u00e0 execu\u00e7\u00e3o e tamb\u00e9m nas defesas heterot\u00f3picas (anulat\u00f3rias, declarat\u00f3rias e ressarcit\u00f3rias). Tais defesas heterot\u00f3picas seriam propostas diretamente na Justi\u00e7a Federal. Todavia, as execu\u00e7\u00f5es fiscais dos estados e munic\u00edpios continuariam sendo processadas na Justi\u00e7a Estadual. Apenas com o manejo das defesas, arguindo um dos temas do artigo 149-B da Constitui\u00e7\u00e3o, \u00e9 que o processo precisaria ser deslocado para a Justi\u00e7a Federal em raz\u00e3o do interesse da Uni\u00e3o na solu\u00e7\u00e3o do caso.<\/div><div><br><\/div><div>\u00c9 uma solu\u00e7\u00e3o. \u00c9 boa?<\/div><div><br><\/div><div>Bom, parece que esse ser\u00e1 o caminho. Isso porque, conforme noticiado pela Folha de S. Paulo em mar\u00e7o de 2024 [3], vai nesse sentido um texto, a ser trabalhado como Emenda Constitucional, desenhado pela atua\u00e7\u00e3o conjunta da AGU, do Minist\u00e9rio da Fazenda e do Supremo Tribunal Federal, que criaria uma esp\u00e9cie de foro com compet\u00eancia comum para concentrar os julgamentos ligados \u00e0 CBS e ao IBS.<\/div><div><br><\/div><div>O texto considera que a cobran\u00e7a dos tributos no destino demandaria uma expans\u00e3o das estruturas de representa\u00e7\u00e3o judicial dos entes privados e p\u00fablicos que \u2014 salvo quanto \u00e0 Uni\u00e3o \u2014 n\u00e3o possuem normalmente capilaridade nacional. Al\u00e9m disso, h\u00e1 uma preocupa\u00e7\u00e3o (muito justa, diga-se de passagem) em evitar dispers\u00e3o jurisprudencial sobre as mat\u00e9rias previstas no artigo 149-B da Constitui\u00e7\u00e3o.<\/div><div><br><\/div><div>A ideia, portanto, se volta \u00e0 facilita\u00e7\u00e3o do acesso \u00e0 Justi\u00e7a e \u00e0 uniformiza\u00e7\u00e3o da jurisprud\u00eancia sobre os temas comuns de IBS e CBS. Cria-se um foro nacional \u2014 leia-se, um foro de compet\u00eancia territorial nacional \u2014 para concentrar o julgamento das demandas ligadas ao IBS e \u00e0 CBS. Um ramo especializado da Justi\u00e7a Federal passaria a julgar a\u00e7\u00f5es relativas aos novos tributos.<\/div><div><br><\/div><div>A estrutura da Justi\u00e7a Federal precisaria ser ampliada, com a previs\u00e3o de novos tribunais em primeiro e segundo grau especializados em mat\u00e9ria tribut\u00e1ria, inclusive com compet\u00eancia territorial nacional.<\/div><div><br><\/div><div>Prop\u00f5e-se ainda a cria\u00e7\u00e3o da chamada \u201ca\u00e7\u00e3o declarat\u00f3ria de legalidade\u201d, de compet\u00eancia origin\u00e1ria do STJ. O objetivo \u00e9 promover a forma\u00e7\u00e3o de precedente vinculante, com efic\u00e1cia erga omnes, a respeito da legalidade das normas sobre IBS e CBS. Esta a\u00e7\u00e3o complementaria um sistema de novas compet\u00eancias do STJ, comunicando-se com a compet\u00eancia origin\u00e1ria prevista no artigo 105, I, j (julgar originariamente os conflitos entre entes federativos, ou entre estes e o Comit\u00ea Gestor do Imposto sobre Bens e Servi\u00e7os, relacionados \u00e0 CBS e ao IBS).<\/div><div><br><\/div><div>De toda sorte, n\u00e3o h\u00e1 como precisar o impacto que tais solu\u00e7\u00f5es causariam no volume de demandas processadas perante a Justi\u00e7a Federal ou na perda de compet\u00eancias da Justi\u00e7a Estadual [4] e quais suas consequ\u00eancias para o congestionamento do Poder Judici\u00e1rio.<\/div><div><br><\/div><div>Pois bem, at\u00e9 agora n\u00e3o parece haver boa solu\u00e7\u00e3o para o contencioso tribut\u00e1rio de IBS e CBS. Temos emenda constitucional, lei complementar e in\u00fameros projetos de emenda e lei que precisam ser adequadamente ponderados e desenvolvidos para que a reforma tribut\u00e1ria n\u00e3o acabe por provocar um efeito inverso do pretendido, ao menos quanto ao contencioso tribut\u00e1rio: em lugar de simplifica\u00e7\u00e3o, complica\u00e7\u00e3o._  <\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>03\/06\/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\/06\/2026 - <a data-fancybox data-src=\"#news12243\" href=\"javascript:;\" class=\"tool\" title=\"Efic\u00e1cia extrajudicial \u00e9 fator-chave para STJ limitar a litig\u00e2ncia nas rela\u00e7\u00f5es de consumo\">Efic\u00e1cia extrajudicial \u00e9 fator-chave p...<\/a><\/div> \n\t\t\t<div id=\"news12243\" 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>Efic\u00e1cia extrajudicial \u00e9 fator-chave para STJ limitar a litig\u00e2ncia nas rela\u00e7\u00f5es de consumo<\/h2><br \/><br \/>\n\t\t\t\t<p>Para decidir se o consumidor precisa comprovar que tentou resolver o problema extrajudicialmente antes de ajuizar a\u00e7\u00e3o contra o fornecedor do produto ou do servi\u00e7o, o Superior Tribunal de Justi\u00e7a precisar\u00e1 avaliar se os canais de atendimento existentes s\u00e3o eficientes e adequados.<div><br><\/div><div>Emerson Leal\/STJRicardo Villas B\u00f4as Cueva 2026<\/div><div>Ricardo Villas B\u00f4as Cueva \u00e9 o relator do repetitivo que vai decidir se consumidor pode ir direto ao Judici\u00e1rio<\/div><div><br><\/div><div>Esse embate ficou evidente nos dois dias de audi\u00eancia p\u00fablica promovida pelo relator do Tema 1.396 dos recursos repetitivos, ministro Ricardo Villas B\u00f4as Cueva. O caso ser\u00e1 julgado pela Corte Especial, em data a definir.<\/div><div><br><\/div><div>O processo ataca uma tese do Tribunal de Justi\u00e7a de Minas Gerais em incidente de resolu\u00e7\u00e3o de demandas repetitivas (IRDR) que condicionou o ajuizamento do processo \u00e0 tentativa de solu\u00e7\u00e3o extrajudicial por diversos dos canais dispon\u00edveis.<\/div><div><br><\/div><div><br><\/div><div>Entre eles, o servi\u00e7o de atendimento ao consumidor (SAC), o Procon e \u00f3rg\u00e3os fiscalizadores como o Banco Central, ag\u00eancias reguladoras, plataformas p\u00fablicas como o consumidor.gov.br e privadas como o Reclame Aqui.<\/div><div><br><\/div><div>A julgar pelas falas dos representantes dos fornecedores que participaram da audi\u00eancia, esses canais s\u00e3o t\u00e3o eficientes que a maior parte dos processos judiciais \u00e9 dispens\u00e1vel ou movida de forma predat\u00f3ria.<\/div><div><br><\/div><div>powered by<\/div><div>divee.ai<\/div><div><br><\/div><div>Resume os pontos principais<\/div><div>\u27a4<\/div><div><br><\/div><div>Quais s\u00e3o as principais conclus\u00f5es?<\/div><div>\u27a4<\/div><div><br><\/div><div>Sobre o que \u00e9 este texto?<\/div><div>\u27a4<\/div><div><br><\/div><div>O que voc<\/div><div><br><\/div><div><br><\/div><div>A Federa\u00e7\u00e3o Brasileira de Bancos, por exemplo, informou ao STJ que, de cada dez demandas no SAC, nove s\u00e3o resolvidas no mesmo dia. E para cada 100 delas, apenas 2,3 pessoas procuram a ouvidoria, 0,9 v\u00e3o ao Procon e 0,3 acessam o Judici\u00e1rio, disse o advogado F\u00e1bio Lima Quintas.<\/div><div><br><\/div><div>Nos \u00faltimos cinco anos, s\u00f3 o STJ recebeu 42,3 mil recursos sobre contratos banc\u00e1rios \u2014 foi o quinto assunto mais demandado, atr\u00e1s apenas de causas criminais. E essa \u00e9 apenas uma parcela dos lit\u00edgios envolvendo os bancos.<\/div><div><br><\/div><div>Eles s\u00e3o t\u00e3o numerosos que a 2\u00aa Se\u00e7\u00e3o vem afetando seguidos temas de repetitivos sobre abusividade de taxas e juros banc\u00e1rios. A explos\u00e3o do n\u00famero desses processos, inclusive, levou o STJ a autorizar for\u00e7a-tarefa de ju\u00edzes convocados.<\/div><div><br><\/div><div>Sem passar pelos canais<\/div><div>A Federa\u00e7\u00e3o Nacional de Sa\u00fade Suplementar (FenaSa\u00fade), que representa as operadoras de plano de sa\u00fade, respons\u00e1veis por outro setor campe\u00e3o dos processos, tamb\u00e9m manifestou ao STJ uma efici\u00eancia extrajudicial impressionante: 99% das reclama\u00e7\u00f5es nos canais de SAC e ouvidoria s\u00e3o resolvidas.<\/div><div><br><\/div><div>O problema, segundo Luciano Benetti Tim, que representou a entidade, \u00e9 que 99% dos casos que v\u00e3o ao Judici\u00e1rio n\u00e3o passam por canais de atendimento pr\u00e9vio das companhias. E desses, 84% dispensam a concilia\u00e7\u00e3o pr\u00e9via oferecida por exig\u00eancia do C\u00f3digo de Processo Civil.<\/div><div><br><\/div><div>No Judici\u00e1rio, as operadoras v\u00e3o \u00e0s \u00faltimas consequ\u00eancias at\u00e9 serem obrigadas, por exemplo, a custear bomba de insulina, a motivar a rescis\u00e3o unilateral de planos com at\u00e9 30 usu\u00e1rios e a n\u00e3o limitar sess\u00f5es de terapia multidisciplinar para autistas \u2014 teses recentes fixadas no STJ.<\/div><div><br><\/div><div>A Ag\u00eancia Nacional de Avia\u00e7\u00e3o Civil (Anac), representada por Yuri Cesar Cherman, tamb\u00e9m participou da audi\u00eancia p\u00fablica para defender seu pr\u00f3prio canal, chamado ANAC Passageiro, que registra tr\u00eas dias de tempo m\u00e9dio de resposta e 80% de resolu\u00e7\u00e3o dos problemas \u2014 para as companhias brasileiras, sobe para 86%.<\/div><div><br><\/div><div>Os processos por desrespeito aos passageiros s\u00e3o t\u00e3o numerosos que a pr\u00f3pria Anac fez uma parceria com o Conselho Nacional de Justi\u00e7a para lan\u00e7ar uma ferramenta com dados dos voos, dispon\u00edvel para subsidiar decis\u00f5es de magistrados por todo o pa\u00eds.<\/div><div><br><\/div><div>Nessas e em outras falas, foi pontuado o uso predat\u00f3rio de demandas. A Anac afirmou que a judicializa\u00e7\u00e3o \u00e9 um dos fatores de custo que co\u00edbe a atua\u00e7\u00e3o de empresas low cost no pa\u00eds, especialmente pela presen\u00e7a de lawtechs dedicadas a captar clientes e processar companhias.<\/div><div><br><\/div><div>A Fenasa\u00fade citou um levantamento do N\u00facleo de Monitoramento de Perfis de Demandas (Numopede) do Tribunal de Justi\u00e7a de S\u00e3o Paulo indicando litig\u00e2ncia predat\u00f3ria em casos de sa\u00fade, bancos e outros servi\u00e7os prestados ao consumidor.<\/div><div><br><\/div><div>Esse embate entre o abuso do direito de litigar e a exist\u00eancia de demandas decorrentes do descumprimento generalizado de direitos inclusive j\u00e1 foi feito no STJ, por ocasi\u00e3o do julgamento em que a Corte Especial autorizou o juiz a exigir documentos para coibir lit\u00edgios predat\u00f3rios.<\/div><div><br><\/div><div>N\u00e3o t\u00e3o eficientes<\/div><div>O problema, segundo mostraram entidades de defesa do consumidor na audi\u00eancia no STJ, \u00e9 que os canais extrajudiciais citados est\u00e3o longe de ser t\u00e3o eficientes assim.<\/div><div><br><\/div><div>A Cl\u00ednica de Direitos Humanos da Universidade Estadual Paulista (Unesp), com a professora Maria Elisa C\u00e9sar Novais, apresentou um estudo segundo o qual a plataforma consumidor.gov.br entende o sil\u00eancio do consumidor como satisfa\u00e7\u00e3o. Os dados brutos mostram que a avalia\u00e7\u00e3o do n\u00e3o resolvido supera a avalia\u00e7\u00e3o do resolvido.<\/div><div><br><\/div><div>A conclus\u00e3o \u00e9 de 83,3% de resolutividade real negativa \u2014 ou seja, a conclus\u00e3o de que o problema n\u00e3o foi resolvido. Para casos do sistema financeiro, 90% das manifesta\u00e7\u00f5es dos clientes terminam com o sil\u00eancio dele ou como n\u00e3o resolvidas.<\/div><div><br><\/div><div>A Associa\u00e7\u00e3o dos Advogados de S\u00e3o Paulo (Aasp) acrescentou que o consumidor.gov.br tem cerca de 1,5 mil empresas cadastradas em um universo de 24 milh\u00f5es delas, o que faz com que o n\u00famero de reclama\u00e7\u00f5es resolvidas seja inflado.<\/div><div><br><\/div><div>Para a associa\u00e7\u00e3o, esses meios alternativos n\u00e3o t\u00eam condi\u00e7\u00f5es de absorver toda a demanda consumerista. Assim, onerar exclusivamente o consumidor a pretexto de racionalizar o acesso \u00e0 Justi\u00e7a vai incentivar a dificultar o acesso a essas plataformas e ao registro desse acesso.<\/div><div><br><\/div><div>\u201cN\u00e3o h\u00e1 dados que sustentem algo que se tenta incutir, que \u00e9 uma ideia de que os consumidores est\u00e3o no Poder Judici\u00e1rio, mas se n\u00e3o tivessem vindo, o seu problema estaria resolvido. Se isso fosse verdade, por que a resist\u00eancia nos processos? Por que os processos se arrastam?\u201d, indagou a advogada Clarice Lara Leite.<\/div><div><br><\/div><div>Cultura de desist\u00eancia<\/div><div>O Instituto de Defesa de Consumidores (Idec), por sua vez, mencionou um levantamento do Minist\u00e9rio P\u00fablico de Minas Gerais com o Procon mineiro segundo o qual o consumidor busca a empresa violadora de seus direitos, em m\u00e9dia, quatro vezes na tentativa de solu\u00e7\u00e3o.<\/div><div><br><\/div><div>O estudo ainda sugere que uma minoria recorre a qualquer inst\u00e2ncia estatal, seja administrativa, do Executivo ou ao Judici\u00e1rio, porque h\u00e1 no pa\u00eds uma cultura de desist\u00eancia, de \u201cdeixa pra l\u00e1\u201d, segundo o diretor-executivo do Idec, Igor Rodrigues Britto.<\/div><div><br><\/div><div>Em nome dos Procons municipais, Ant\u00f4nio Pimentel Cavalcante apontou que, da experi\u00eancia administrativa, a consensualidade \u00e9 \u00ednfima e n\u00e3o ultrapassa 30% dos casos. Ele relatou ser comum, nas audi\u00eancias pr\u00e9vias, grandes litigantes preferirem o processo confiando na jurimetria.<\/div><div><br><\/div><div>O Instituto de Defesa Coletiva citou uma pesquisa do Diagn\u00f3stico Nacional do Consumidor, produzida pela FIPE, segundo a qual apenas 13% do universo de consumidores consultados conseguem acessar ajuda de forma extrajudicial. A entidade foi representada por Lilian Salgado.<\/div><div><br><\/div><div>E o Conselho Federal da OAB, pelo advogado Walter Jos\u00e9 Faiad Moura, observou que, se as plataformas resolvessem, o consumidor ia estar l\u00e1. \u201cN\u00e3o vamos transformar o direito do consumidor em uma subcategoria e um subdireito que tem que ser exercido de joelhos.\u201d_  <\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>02\/06\/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\/06\/2026 - <a data-fancybox data-src=\"#news12238\" href=\"javascript:;\" class=\"tool\" title=\"Elimina\u00e7\u00e3o em concurso por atos de terceiro viola intranscend\u00eancia da pena\">Elimina\u00e7\u00e3o em concurso por atos de ter...<\/a><\/div> \n\t\t\t<div id=\"news12238\" 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>Elimina\u00e7\u00e3o em concurso por atos de terceiro viola intranscend\u00eancia da pena<\/h2><br \/><br \/>\n\t\t\t\t<p>Ainda que a omiss\u00e3o de informa\u00e7\u00f5es relevantes possa justificar a elimina\u00e7\u00e3o de um candidato de concurso p\u00fablico, tal circunst\u00e2ncia exige demonstra\u00e7\u00e3o concreta de m\u00e1 f\u00e9 ou oculta\u00e7\u00e3o dolosa de fato relevante para a investiga\u00e7\u00e3o social.<div><br><\/div><div>prova vestibular concurso estudo<\/div><div>Candidata foi exclu\u00edda de concurso por omiss\u00e3o de BO e suposto relacionamento com criminoso<\/div><div><br><\/div><div>Com esse entendimento, o juiz Roniclay Alves de Morais, da 1\u00aa Vara de Feitos da Fazenda e Registros P\u00fablicos de Palmas, deferiu mandado de seguran\u00e7a que garante que uma candidata n\u00e3o seja desclassificada do concurso p\u00fablico da Pol\u00edcia Militar do Tocantins.<\/div><div><br><\/div><div>A candidata havia sido considerada inapta por ter suposta incompatibilidade financeira com a renda declarada, relacionamento afetivo com indiv\u00edduo com antecedentes criminais e omiss\u00e3o de boletim de ocorr\u00eancia.<\/div><div><br><\/div><div>Ao analisar o caso, por\u00e9m, o magistrado avaliou que a incompatibilidade entre renda e patrim\u00f4nio n\u00e3o foi devidamente comprovada pela administra\u00e7\u00e3o e as presun\u00e7\u00f5es s\u00e3o \u201cgen\u00e9ricas\u201d e abstratas, insuficientes para fundamentar a elimina\u00e7\u00e3o.<\/div><div><br><\/div><div><br><\/div><div>Disputa ideol\u00f3gica n\u00e3o levou o Brasil a lugar nenhum, diz Simonetti<\/div><div>Ele considerou que a mulher exerce cargo p\u00fablico efetivo h\u00e1 anos, sem registro de san\u00e7\u00f5es administrativas, e isso afastaria a alega\u00e7\u00e3o de incompatibilidade financeira e justificaria o padr\u00e3o de vida elevado&nbsp;<\/div><div><br><\/div><div>Sobre o relacionamento afetivo, ele citou o princ\u00edpio da intranscend\u00eancia da pena, previsto no artigo 5\u00ba da Constitui\u00e7\u00e3o, inciso XLV. Para o juiz, segundo tal princ\u00edpio, n\u00e3o se deve presumir inaptid\u00e3o moral por relacionamentos passados da candidata, e a administra\u00e7\u00e3o n\u00e3o comprovou que a mulher mant\u00e9m tal relacionamento._  <\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>01\/06\/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-00eb6289b95ad6b55a4afed05301209b' class='csmi csmi-bid-3 csmi-imposto-do-dia'>\ufeff<div id=\"Imposto\">\n\t\n    \n\n    <div>19\/06\/2026 - 6&ordf; Feira<\/div><br \/>\n\n\n\n    <div>- Simples Domestico - DAE;<br \/>\n- CSRF;<br \/>\n- PIS\/Pasep;<br \/>\n- Cofins;\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}]}}