{"id":234,"date":"2023-08-02T16:56:06","date_gmt":"2023-08-02T16:56:06","guid":{"rendered":"https:\/\/atenacontabil.com.br\/?page_id=234"},"modified":"2026-05-25T17:48:51","modified_gmt":"2026-05-25T17:48:51","slug":"home","status":"publish","type":"page","link":"https:\/\/atenacontabil.com.br\/","title":{"rendered":"Home"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"234\" class=\"elementor elementor-234\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5fee174 e-con-full e-flex e-con e-parent\" data-id=\"5fee174\" data-element_type=\"container\" data-settings=\"{&quot;shape_divider_bottom_negative&quot;:&quot;yes&quot;,&quot;shape_divider_bottom&quot;:&quot;curve&quot;}\">\n\t\t\t\t<div class=\"elementor-shape elementor-shape-bottom\" data-negative=\"true\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 1000 100\" preserveAspectRatio=\"none\">\n\t<path class=\"elementor-shape-fill\" d=\"M500,97C126.7,96.3,0.8,19.8,0,0v100l1000,0V1C1000,19.4,873.3,97.8,500,97z\"\/>\n<\/svg>\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d6c0179 elementor--h-position-center elementor--v-position-middle elementor-arrows-position-inside elementor-widget elementor-widget-slides\" data-id=\"d6c0179\" data-element_type=\"widget\" data-settings=\"{&quot;navigation&quot;:&quot;arrows&quot;,&quot;transition&quot;:&quot;fade&quot;,&quot;autoplay&quot;:&quot;yes&quot;,&quot;pause_on_hover&quot;:&quot;yes&quot;,&quot;pause_on_interaction&quot;:&quot;yes&quot;,&quot;autoplay_speed&quot;:5000,&quot;infinite&quot;:&quot;yes&quot;,&quot;transition_speed&quot;:500}\" data-widget_type=\"slides.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-swiper\">\n\t\t\t<div class=\"elementor-slides-wrapper elementor-main-swiper swiper\" dir=\"ltr\" data-animation=\"zoomIn\">\n\t\t\t\t<div class=\"swiper-wrapper elementor-slides\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-repeater-item-0cbe4ec swiper-slide\"><div class=\"swiper-slide-bg elementor-ken-burns elementor-ken-burns--in\" role=\"img\"><\/div><div class=\"elementor-background-overlay\"><\/div><a class=\"swiper-slide-inner\" href=\"https:\/\/atenacontabil.com.br\/?page_id=714\"><div class=\"swiper-slide-contents\"><div class=\"elementor-slide-heading\">Solu\u00e7\u00f5es do tamanho da sua empresa<\/div><div class=\"elementor-slide-description\">Vamos formar uma parceria de sucesso. Excel\u00eancia h\u00e1 mais de 18 anos.<\/div><div  class=\"elementor-button elementor-slide-button elementor-size-sm\">Saiba mais<\/div><\/div><\/a><\/div><div class=\"elementor-repeater-item-e8aae06 swiper-slide\"><div class=\"swiper-slide-bg elementor-ken-burns elementor-ken-burns--in\" role=\"img\"><\/div><div class=\"elementor-background-overlay\"><\/div><a class=\"swiper-slide-inner\" href=\"https:\/\/atenacontabil.com.br\/?page_id=714\"><div class=\"swiper-slide-contents\"><div class=\"elementor-slide-heading\">Contabilidade Digital Profissional<\/div><div class=\"elementor-slide-description\">Vamos formar uma parceria de sucesso. Excel\u00eancia h\u00e1 mais de 18 anos.<\/div><div  class=\"elementor-button elementor-slide-button elementor-size-sm\">Saiba mais<\/div><\/div><\/a><\/div><div class=\"elementor-repeater-item-af4ab52 swiper-slide\"><div class=\"swiper-slide-bg elementor-ken-burns elementor-ken-burns--in\" role=\"img\"><\/div><div class=\"elementor-background-overlay\"><\/div><a class=\"swiper-slide-inner\" href=\"https:\/\/atenacontabil.com.br\/?page_id=714\"><div class=\"swiper-slide-contents\"><div class=\"elementor-slide-heading\">Solu\u00e7\u00f5es do tamanho da sua empresa<\/div><div class=\"elementor-slide-description\">Vamos formar uma parceria de sucesso. Excel\u00eancia h\u00e1 mais de 18 anos.<\/div><div  class=\"elementor-button elementor-slide-button elementor-size-sm\">Saiba mais<\/div><\/div><\/a><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-prev\" role=\"button\" tabindex=\"0\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"eicon-chevron-left\"><\/i>\t\t\t\t\t\t\t<span class=\"elementor-screen-only\">Previous slide<\/span>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-next\" role=\"button\" tabindex=\"0\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"eicon-chevron-right\"><\/i>\t\t\t\t\t\t\t<span class=\"elementor-screen-only\">Next slide<\/span>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-effa205 e-con-full e-flex e-con e-parent\" data-id=\"effa205\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-77ec92f e-con-full e-flex e-con e-child\" data-id=\"77ec92f\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-788fdbd e-con-full e-flex e-con e-child\" data-id=\"788fdbd\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-cb1af62 e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"cb1af62\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;,&quot;animation&quot;:&quot;fadeInLeft&quot;,&quot;animation_delay&quot;:800}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-309579c elementor-widget elementor-widget-heading\" data-id=\"309579c\" 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\">Contabilidade al\u00e9m das expectativas!<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-10af079 elementor-widget elementor-widget-text-editor\" data-id=\"10af079\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Com mais de 18 anos de experi\u00eancia, a <strong>Atena Cont\u00e1bil<\/strong> est\u00e1 apta a atender voc\u00ea e a sua empresa. N\u00e3o importa o tamanho da sua empresa, nossos profissionais est\u00e3o aguardando seu contato.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8b324d9 e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"8b324d9\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeInLeft&quot;,&quot;animation_delay&quot;:500}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a0d3be7 elementor-position-left elementor-vertical-align-middle elementor-view-default elementor-mobile-position-top elementor-widget elementor-widget-icon-box\" data-id=\"a0d3be7\" data-element_type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon elementor-animation-\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"auxicon auxicon-briefcase\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tADMINISTRA\u00c7\u00c3O EMPRESARIAL\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\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-1e136eb elementor-widget elementor-widget-text-editor\" data-id=\"1e136eb\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>A abertura de uma empresa consiste num processo com v\u00e1rias fases e pagamento de taxas e declara\u00e7\u00f5es \u00e0 Receita Federal. Cuidamos de todo esse processo para voc\u00ea, ou seja&#8230;<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2abac29 elementor-align-right elementor-widget elementor-widget-button\" data-id=\"2abac29\" 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:\/\/atenacontabil.com.br\/?page_id=747\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Clique aqui<\/span>\n\t\t\t\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-099a97f e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"099a97f\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeInLeft&quot;,&quot;animation_delay&quot;:300}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6e2f532 elementor-position-left elementor-vertical-align-middle elementor-view-default elementor-mobile-position-top elementor-widget elementor-widget-icon-box\" data-id=\"6e2f532\" data-element_type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon elementor-animation-\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-file-alt\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\t ASSESSORIA FISCAL\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\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-4c43459 elementor-widget elementor-widget-text-editor\" data-id=\"4c43459\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Atendimento das obriga\u00e7\u00f5es acess\u00f3rias, elabora\u00e7\u00e3o de todas as obriga\u00e7\u00f5es fiscais relativas ao Estado: GIA, ICMS, DIPI, DIPAM e TLIF, elabora\u00e7\u00e3o&#8230;<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ef91219 elementor-align-right elementor-widget elementor-widget-button\" data-id=\"ef91219\" 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:\/\/atenacontabil.com.br\/?page_id=747\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Clique aqui<\/span>\n\t\t\t\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-a4ad3bf e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"a4ad3bf\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeInLeft&quot;,&quot;animation_delay&quot;:100}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a02454d elementor-position-left elementor-vertical-align-middle elementor-view-default elementor-mobile-position-top elementor-widget elementor-widget-icon-box\" data-id=\"a02454d\" data-element_type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon elementor-animation-\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-users\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tRECURSOS HUMANOS\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\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-174fd24 elementor-widget elementor-widget-text-editor\" data-id=\"174fd24\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>A rotina trabalhista \u00e9 uma das mais importantes de uma empresa, e uma das rotinas com maior n\u00famero de obriga\u00e7\u00f5es e declara\u00e7\u00f5es. Por isso oferecemos assessoria trabalh&#8230;<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1553bb1 elementor-align-right elementor-widget elementor-widget-button\" data-id=\"1553bb1\" 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:\/\/atenacontabil.com.br\/?page_id=747\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Clique aqui<\/span>\n\t\t\t\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-679a44d elementor-align-right elementor-widget elementor-widget-button\" data-id=\"679a44d\" 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:\/\/atenacontabil.com.br\/?page_id=747\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Conhe\u00e7a todos os servi\u00e7os<\/span>\n\t\t\t\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<div class=\"elementor-element elementor-element-b517453 e-con-full e-flex e-con e-parent\" data-id=\"b517453\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-b678a10 e-con-full e-flex e-con e-child\" data-id=\"b678a10\" data-element_type=\"container\" data-settings=\"{&quot;motion_fx_motion_fx_scrolling&quot;:&quot;yes&quot;,&quot;motion_fx_translateX_effect&quot;:&quot;yes&quot;,&quot;motion_fx_translateX_direction&quot;:&quot;negative&quot;,&quot;motion_fx_translateX_speed&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:1.1999999999999999555910790149937383830547332763671875,&quot;sizes&quot;:[]},&quot;motion_fx_translateX_affectedRange&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:{&quot;start&quot;:9,&quot;end&quot;:55}},&quot;motion_fx_opacity_effect&quot;:&quot;yes&quot;,&quot;motion_fx_opacity_range&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:{&quot;start&quot;:17,&quot;end&quot;:45}},&quot;motion_fx_opacity_direction&quot;:&quot;out-in&quot;,&quot;motion_fx_opacity_level&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]},&quot;motion_fx_devices&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e265fc1 elementor-widget elementor-widget-aux_modern_heading\" data-id=\"e265fc1\" data-element_type=\"widget\" data-widget_type=\"aux_modern_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<section class=\"aux-widget-modern-heading\">\n            <div class=\"aux-widget-inner\"><h2 class=\"aux-modern-heading-primary\"><span style=\"color: #476566\">Atena Cont\u00e1bil<\/span><br>mais de 18 anos de experi\u00eancia!<\/h2><div class=\"aux-modern-heading-divider\"><\/div><\/div>\n        <\/section>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a74312f elementor-widget elementor-widget-text-editor\" data-id=\"a74312f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Aqui voc\u00ea ir\u00e1 conhecer nossa filosofia de trabalho e nossos servi\u00e7os, al\u00e9m de poder nos contatar para tirar d\u00favidas, dar sugest\u00f5es, entre outras coisas. 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>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-04dafe7 e-con-full e-flex e-con e-child\" data-id=\"04dafe7\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-f45c433 e-con-full e-flex e-con e-child\" data-id=\"f45c433\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-59b625c elementor-view-framed elementor-shape-circle elementor-position-top elementor-mobile-position-top elementor-widget elementor-widget-icon-box\" data-id=\"59b625c\" data-element_type=\"widget\" id=\"mvv\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon elementor-animation-\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-rocket\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tMiss\u00e3o\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tOferecer as melhores solu\u00e7\u00f5es cont\u00e1beis com qualidade, agilidade e confiabilidade, para satisfazer as necessidades e expectativas dos nossos clientes, fornecedores, acionistas, colaboradores, governos e sociedade em geral.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\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-a72f2e2 e-con-full e-flex e-con e-child\" data-id=\"a72f2e2\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3262436 elementor-view-framed elementor-shape-circle elementor-position-top elementor-mobile-position-top elementor-widget elementor-widget-icon-box\" data-id=\"3262436\" data-element_type=\"widget\" id=\"mvv\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon elementor-animation-\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-eye\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tVis\u00e3o\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tBusca incessante por solu\u00e7\u00f5es r\u00e1pidas e seguras com foco nas necessidades e expectativas dos clientes. Nosso sucesso \u00e9 consequ\u00eancia da satisfa\u00e7\u00e3o e confian\u00e7a de todos aqueles para os quais prestamos os nossos servi\u00e7os, raz\u00e3o pela qual nos consolidamos no disputado mercado de S\u00e3o Paulo.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ba47bf1 e-con-full e-flex e-con e-child\" data-id=\"ba47bf1\" data-element_type=\"container\" data-settings=\"{&quot;motion_fx_motion_fx_scrolling&quot;:&quot;yes&quot;,&quot;motion_fx_translateX_effect&quot;:&quot;yes&quot;,&quot;motion_fx_translateX_speed&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:1.1999999999999999555910790149937383830547332763671875,&quot;sizes&quot;:[]},&quot;motion_fx_translateX_affectedRange&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:{&quot;start&quot;:9,&quot;end&quot;:55}},&quot;motion_fx_opacity_effect&quot;:&quot;yes&quot;,&quot;motion_fx_opacity_range&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:{&quot;start&quot;:17,&quot;end&quot;:45}},&quot;motion_fx_opacity_direction&quot;:&quot;out-in&quot;,&quot;motion_fx_opacity_level&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]},&quot;motion_fx_devices&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-609ef42 elementor-widget__width-inherit elementor-widget elementor-widget-image\" data-id=\"609ef42\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"623\" height=\"696\" src=\"https:\/\/atenacontabil.com.br\/wp-content\/uploads\/2024\/11\/empresa.png\" class=\"attachment-full size-full wp-image-867\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-051c9ec e-flex e-con-boxed elementor-invisible e-con e-parent\" data-id=\"051c9ec\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;,&quot;animation&quot;:&quot;fadeInUp&quot;,&quot;animation_delay&quot;:200}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-32fa250 e-con-full e-flex e-con e-child\" data-id=\"32fa250\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-0361db5 e-con-full e-flex e-con e-child\" data-id=\"0361db5\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-5e0124e e-con-full e-flex e-con e-child\" data-id=\"5e0124e\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3ac537b elementor-widget__width-auto elementor-widget elementor-widget-aux_modern_heading\" data-id=\"3ac537b\" data-element_type=\"widget\" data-widget_type=\"aux_modern_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<section class=\"aux-widget-modern-heading\">\n            <div class=\"aux-widget-inner\"><h2 class=\"aux-modern-heading-primary\"><span style=\"color: #347474\">Deseja mudar de contabilidade?<\/span><br>Fale conosco para ficar tranquilo!<\/h2><div class=\"aux-modern-heading-divider\"><\/div><\/div>\n        <\/section>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-81443cc elementor-align-center elementor-widget__width-auto elementor-widget elementor-widget-button\" data-id=\"81443cc\" 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:\/\/wa.me\/5511994612696\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Chama no Whatsapp<\/span>\n\t\t\t\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>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-91919d6 e-con-full e-flex e-con e-parent\" data-id=\"91919d6\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_scrolling&quot;:&quot;yes&quot;,&quot;background_motion_fx_scale_effect&quot;:&quot;yes&quot;,&quot;background_motion_fx_scale_speed&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:2,&quot;sizes&quot;:[]},&quot;background_motion_fx_scale_direction&quot;:&quot;out-in&quot;,&quot;background_motion_fx_scale_range&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:{&quot;start&quot;:20,&quot;end&quot;:80}},&quot;background_motion_fx_devices&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;]}\">\n\t\t<div class=\"elementor-element elementor-element-813a08e e-con-full e-flex e-con e-child\" data-id=\"813a08e\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-1360f9b e-con-full e-flex e-con e-child\" data-id=\"1360f9b\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-790c17f e-con-full e-flex e-con e-child\" data-id=\"790c17f\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-97bfdba elementor-widget elementor-widget-heading\" data-id=\"97bfdba\" 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-96d244e elementor-widget elementor-widget-shortcode\" data-id=\"96d244e\" data-element_type=\"widget\" id=\"not\" 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) - noticias - START -->\n<span id='csmi-21366a50e0f984b98ab1271acefdf65e' class='csmi csmi-bid-3 csmi-noticias'><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>09\/09\/2026 - <a data-fancybox data-src=\"#news12443\" href=\"javascript:;\" class=\"tool\" title=\"STF define renda de R$ 5 mil como par\u00e2metro para Justi\u00e7a gratuita\">STF define renda de R$ 5 mil como par\u00e2metro para ...<\/a><\/div> \n\t\t\t<div id=\"news12443\" style=\"display:none; position:relative; width:80%!important;  border-radius:5px; max-height:450px; overflow:auto; color:z-index:100000;\">\n\t\t\t\t<h2>STF define renda de R$ 5 mil como par\u00e2metro para Justi\u00e7a gratuita<\/h2><br \/><br \/>\n\t\t\t\t<p>O Supremo Tribunal Federal (STF) definiu, na ultima quinta-feira (3), novos crit\u00e9rios para a concess\u00e3o do benef\u00edcio da Justi\u00e7a gratuita. Pela decis\u00e3o, pessoas com renda mensal de at\u00e9 R$ 5 mil passam a ter presun\u00e7\u00e3o relativa de insufici\u00eancia de recursos e, portanto, n\u00e3o precisam comprovar inicialmente a incapacidade de arcar com as despesas do processo.<div><br><\/div><div>Quem recebe acima de R$ 5 mil tamb\u00e9m poder\u00e1 obter o benef\u00edcio, mas dever\u00e1 demonstrar concretamente que n\u00e3o possui condi\u00e7\u00f5es financeiras para pagar os custos da a\u00e7\u00e3o. A decis\u00e3o foi tomada no julgamento da A\u00e7\u00e3o Declarat\u00f3ria de Constitucionalidade (ADC) 80 e ter\u00e1 aplica\u00e7\u00e3o em todo o Poder Judici\u00e1rio, com exce\u00e7\u00e3o dos Juizados Especiais.<\/div><div><br><\/div><div>Crit\u00e9rio substitui refer\u00eancia ao teto do INSS<\/div><div>A decis\u00e3o declarou inconstitucional a utiliza\u00e7\u00e3o de 40% do limite m\u00e1ximo dos benef\u00edcios do Regime Geral de Previd\u00eancia Social (RGPS) como refer\u00eancia para a concess\u00e3o autom\u00e1tica da gratuidade prevista na Consolida\u00e7\u00e3o das Leis do Trabalho (CLT).<\/div><div><br><\/div><div>O STF estabeleceu, at\u00e9 que haja nova legisla\u00e7\u00e3o sobre o tema, o valor de R$ 5 mil como par\u00e2metro para a presun\u00e7\u00e3o relativa de insufici\u00eancia de recursos.<\/div><div><br><\/div><div>O valor tamb\u00e9m dever\u00e1 acompanhar futuras atualiza\u00e7\u00f5es da legisla\u00e7\u00e3o do Imposto de Renda. Caso n\u00e3o haja atualiza\u00e7\u00e3o anual nessa legisla\u00e7\u00e3o, o montante ser\u00e1 corrigido pelo \u00cdndice Nacional de Pre\u00e7os ao Consumidor Amplo (IPCA).<\/div><div><br><\/div><div>Quem recebe acima de R$ 5 mil ter\u00e1 de comprovar necessidade<\/div><div>A decis\u00e3o n\u00e3o impede que trabalhadores e demais partes com renda superior a R$ 5 mil tenham acesso \u00e0 Justi\u00e7a gratuita.<\/div><div><br><\/div><div>Nesses casos, por\u00e9m, ser\u00e1 necess\u00e1rio demonstrar a insufici\u00eancia financeira. O interessado dever\u00e1 comprovar sua renda e a situa\u00e7\u00e3o econ\u00f4mica, e o magistrado poder\u00e1 solicitar documenta\u00e7\u00e3o adicional para avaliar o pedido.<\/div><div><br><\/div><div>Mesmo para quem recebe at\u00e9 R$ 5 mil, a presun\u00e7\u00e3o n\u00e3o \u00e9 absoluta. O juiz poder\u00e1 negar o benef\u00edcio caso identifique patrim\u00f4nio ou renda familiar incompat\u00edveis com a condi\u00e7\u00e3o de hipossufici\u00eancia.<\/div><div><br><\/div><div>Regra passa a valer para todo o Judici\u00e1rio<\/div><div>O STF decidiu ampliar os crit\u00e9rios para al\u00e9m da Justi\u00e7a do Trabalho. Segundo o entendimento que prevaleceu no julgamento, a ado\u00e7\u00e3o de regras diferentes entre os ramos do Judici\u00e1rio poderia gerar tratamento desigual para pessoas em situa\u00e7\u00f5es econ\u00f4micas semelhantes.<\/div><div><br><\/div><div>A regra ser\u00e1 aplicada a todo o Poder Judici\u00e1rio at\u00e9 que o Legislativo estabele\u00e7a uma nova regulamenta\u00e7\u00e3o. Os Juizados Especiais, entretanto, ficaram fora da tese por possu\u00edrem regime pr\u00f3prio de gratuidade.<\/div><div><br><\/div><div>A presun\u00e7\u00e3o de insufici\u00eancia tamb\u00e9m foi estendida \u00e0s pessoas assistidas pela Defensoria P\u00fablica.<\/div><div><br><\/div><div>Decis\u00e3o altera entendimento na Justi\u00e7a do Trabalho<\/div><div>A discuss\u00e3o chegou ao STF a partir de questionamento apresentado pela Confedera\u00e7\u00e3o Nacional do Sistema Financeiro (Consif) sobre dispositivos da Reforma Trabalhista que estabeleceram crit\u00e9rios para a concess\u00e3o da Justi\u00e7a gratuita.<\/div><div><br><\/div><div>O julgamento tamb\u00e9m declarou inconstitucional o item I da S\u00famula 463 do Tribunal Superior do Trabalho (TST), que tratava da comprova\u00e7\u00e3o da insufici\u00eancia econ\u00f4mica para obten\u00e7\u00e3o do benef\u00edcio.<\/div><div><br><\/div><div>O entendimento vencedor foi apresentado pelo ministro Gilmar Mendes. Ficaram vencidos os ministros Edson Fachin, relator da a\u00e7\u00e3o, e C\u00e1rmen L\u00facia.<\/div><div><br><\/div><div>Efeitos da decis\u00e3o<\/div><div>A decis\u00e3o ter\u00e1 efeitos apenas para processos ajuizados a partir da publica\u00e7\u00e3o da ata do julgamento. Portanto, a nova sistem\u00e1tica n\u00e3o alcan\u00e7a automaticamente a\u00e7\u00f5es apresentadas anteriormente.<\/div><div><br><\/div><div>Para empresas, a mudan\u00e7a pode ter impacto no contencioso trabalhista, especialmente na an\u00e1lise dos pedidos de gratuidade apresentados por trabalhadores e na defini\u00e7\u00e3o dos custos relacionados \u00e0s a\u00e7\u00f5es judiciais._  <\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>09\/09\/2026<\/em>\n\t\t\t\t<\/p><br \/><p><strong>Fonte : <\/strong><em>Com informa\u00e7\u00f5es do Supremo Tribunal Federal<\/em><\/p>\n\t\t\t<\/div><div>09\/09\/2026 - <a data-fancybox data-src=\"#news12444\" href=\"javascript:;\" class=\"tool\" title=\"eSocial: Nota T\u00e9cnica S-1.3 n\u00ba 07\/2026 traz novas altera\u00e7\u00f5es\">eSocial: Nota T\u00e9cnica S-1.3 n\u00ba 07\/2026 traz nova...<\/a><\/div> \n\t\t\t<div id=\"news12444\" style=\"display:none; position:relative; width:80%!important;  border-radius:5px; max-height:450px; overflow:auto; color:z-index:100000;\">\n\t\t\t\t<h2>eSocial: Nota T\u00e9cnica S-1.3 n\u00ba 07\/2026 traz novas altera\u00e7\u00f5es<\/h2><br \/><br \/>\n\t\t\t\t<p>A Nota T\u00e9cnica S-1.3 n\u00ba 07\/2026 do eSocial, publicada na \u00faltima sexta-feira (4) estabelece uma s\u00e9rie de ajustes nos leiautes, tabelas e regras de valida\u00e7\u00e3o do sistema. As mudan\u00e7as abrangem eventos relacionados a contratos, benef\u00edcios, afastamentos, desligamentos, dependentes, remunera\u00e7\u00e3o e sal\u00e1rio-paternidade, com implanta\u00e7\u00f5es programadas em diferentes etapas entre setembro de 2026 e janeiro de 2027.<div><br><\/div><div>O documento foi elaborado para apresentar as adequa\u00e7\u00f5es necess\u00e1rias aos leiautes do eSocial e re\u00fane altera\u00e7\u00f5es que j\u00e1 est\u00e3o dispon\u00edveis nos ambientes de produ\u00e7\u00e3o e produ\u00e7\u00e3o restrita, al\u00e9m de modifica\u00e7\u00f5es que ainda ser\u00e3o implementadas. As novas vers\u00f5es tamb\u00e9m envolvem documentos t\u00e9cnicos, tabelas, regras de valida\u00e7\u00e3o e esquemas XSD.<\/div><div><br><\/div><div>Entre os ajustes previstos est\u00e3o mudan\u00e7as nos eventos S-2410, S-2416, S-1202, S-2200, S-2205, S-2230, S-2231, S-2299, S-2399, S-2420, S-2300, S-2500, S-8200, S-1000, S-1010, S-1210, S-2501, S-5001 e S-5011. As datas de implanta\u00e7\u00e3o variam conforme o grupo de altera\u00e7\u00f5es, com cronogramas que chegam a 18 de janeiro de 2027.<\/div><div><br><\/div><div>O que muda no eSocial com a Nota T\u00e9cnica S-1.3 n\u00ba 07\/2026<\/div><div>A primeira parte das altera\u00e7\u00f5es j\u00e1 foi implantada nos ambientes de produ\u00e7\u00e3o restrita e produ\u00e7\u00e3o. Nessa etapa, n\u00e3o houve mudan\u00e7as nos esquemas XSD. Entre os ajustes est\u00e3o novas valida\u00e7\u00f5es nos campos do evento S-2500, permitindo situa\u00e7\u00f5es envolvendo dois contratos, sendo um deles por responsabilidade indireta, e contratos de servidor p\u00fablico declarados nulos.<\/div><div><br><\/div><div>No evento S-5002, houve altera\u00e7\u00e3o na origem e inclus\u00e3o de valida\u00e7\u00e3o no campo relacionado \u00e0 descri\u00e7\u00e3o de rendimento. A regra estabelece que o campo n\u00e3o deve retornar quando o valor de isen\u00e7\u00e3o correspondente for igual a zero.<\/div><div><br><\/div><div>Tamb\u00e9m foram atualizadas tabelas do eSocial. Na Tabela 01, a descri\u00e7\u00e3o do c\u00f3digo 313 foi modificada para contemplar demais atividades vinculadas ao regime pr\u00f3prio. J\u00e1 a Tabela 29 recebeu o c\u00f3digo 166451, referente \u00e0 contribui\u00e7\u00e3o adicional ao SENAI.<\/div><div><br><\/div><div>As demais mudan\u00e7as foram distribu\u00eddas em diferentes cronogramas de implanta\u00e7\u00e3o. A primeira etapa est\u00e1 prevista para 25 de setembro no ambiente de produ\u00e7\u00e3o restrita e 29 de setembro nos ambientes de produ\u00e7\u00e3o. Outra rodada ocorrer\u00e1 em outubro, seguida por novas altera\u00e7\u00f5es em novembro e dezembro de 2026, al\u00e9m de uma implanta\u00e7\u00e3o em produ\u00e7\u00e3o prevista para janeiro de 2027.<\/div><div><br><\/div><div>Benef\u00edcios e contratos p\u00fablicos ter\u00e3o novas valida\u00e7\u00f5es<\/div><div>Uma das etapas previstas para outubro envolve os eventos S-2410 e S-2416, relacionados a informa\u00e7\u00f5es de benef\u00edcios. No S-2410, a condi\u00e7\u00e3o do grupo relativo \u00e0 institui\u00e7\u00e3o de pens\u00e3o por morte ser\u00e1 alterada para que seu preenchimento n\u00e3o seja exigido em casos de transfer\u00eancia do benef\u00edcio para outro \u00f3rg\u00e3o ou mudan\u00e7a de CPF.<\/div><div><br><\/div><div>Tamb\u00e9m haver\u00e1 altera\u00e7\u00e3o na valida\u00e7\u00e3o da data de in\u00edcio do benef\u00edcio. O ajuste permitir\u00e1 o envio de transfer\u00eancia de benef\u00edcio iniciado antes da obrigatoriedade dos eventos n\u00e3o peri\u00f3dicos para o ente p\u00fablico no eSocial.<\/div><div><br><\/div><div>Nos eventos S-2410 e S-2416, a valida\u00e7\u00e3o do tipo de benef\u00edcio tamb\u00e9m ser\u00e1 modificada. A mudan\u00e7a permitir\u00e1 a utiliza\u00e7\u00e3o de c\u00f3digo espec\u00edfico da Tabela 25 nos casos de transfer\u00eancia do benef\u00edcio para outro \u00f3rg\u00e3o ou mudan\u00e7a de CPF. Essas altera\u00e7\u00f5es est\u00e3o previstas para 13 de outubro no ambiente de produ\u00e7\u00e3o restrita e 26 de outubro no ambiente de produ\u00e7\u00e3o.<\/div><div><br><\/div><div>Outra etapa prevista para outubro alcan\u00e7ar\u00e1 eventos ligados a trabalhadores e afastamentos. No S-2200 e no S-2205, o campo infoCota deixar\u00e1 de ser informado. J\u00e1 no S-2205, o grupo relacionado \u00e0 defici\u00eancia dever\u00e1 ser preenchido quando houver informa\u00e7\u00e3o de defici\u00eancia no Registro de Eventos Trabalhistas (RET).<\/div><div><br><\/div><div>No S-2230, foram inclu\u00eddos valor v\u00e1lido e valida\u00e7\u00e3o para o campo infoMesmoMtv, al\u00e9m de altera\u00e7\u00e3o na descri\u00e7\u00e3o. O preenchimento ser\u00e1 exigido somente quando houver outro afastamento anterior, dentro do per\u00edodo de 60 dias, com o mesmo c\u00f3digo de motivo de afastamento por doen\u00e7a.<\/div><div><br><\/div><div>S-2500 recebe novos campos para contratos e fun\u00e7\u00f5es<\/div><div>O evento S-2500 tamb\u00e9m passa por uma s\u00e9rie de modifica\u00e7\u00f5es. Entre elas est\u00e1 a cria\u00e7\u00e3o do grupo localTrabalho, acompanhado dos respectivos subgrupos e campos, para permitir o registro do local de trabalho.<\/div><div><br><\/div><div>Foram criados ainda campos para informar o nome social e o nome do cargo. A descri\u00e7\u00e3o e a valida\u00e7\u00e3o do campo codCBO tamb\u00e9m ser\u00e3o alteradas, com ajuste destinado a contemplar determinada categoria indicada na documenta\u00e7\u00e3o.<\/div><div><br><\/div><div>A nova vers\u00e3o acrescenta ao S-2500 os campos nmFuncao e CBOFuncao, destinados, respectivamente, \u00e0 informa\u00e7\u00e3o do nome da fun\u00e7\u00e3o de confian\u00e7a ou cargo em comiss\u00e3o e da Classifica\u00e7\u00e3o Brasileira de Ocupa\u00e7\u00f5es (CBO) correspondente.<\/div><div><br><\/div><div>O evento S-8200 tamb\u00e9m receber\u00e1 altera\u00e7\u00e3o com a cria\u00e7\u00e3o do campo nmCargo. Al\u00e9m disso, a valida\u00e7\u00e3o de codMotAfast ser\u00e1 modificada para incluir o c\u00f3digo de motivo de afastamento 43.<\/div><div><br><\/div><div>As regras de desligamento tamb\u00e9m ser\u00e3o ajustadas. A REGRA_DESLIG_JA_EXISTE_BAIXA ter\u00e1 a descri\u00e7\u00e3o modificada para exigir correspond\u00eancia entre determinados campos dos eventos S-8200 e S-2299. J\u00e1 a REGRA_DESLIG_TRABALHADOR_AFASTADO incorporar\u00e1 os c\u00f3digos de motivo de desligamento 01 e 17.<\/div><div><br><\/div><div>Dependentes, folha de pagamento e sal\u00e1rio-paternidade entram nas mudan\u00e7as<\/div><div>Outra etapa de implanta\u00e7\u00e3o est\u00e1 prevista para novembro e inclui altera\u00e7\u00f5es em informa\u00e7\u00f5es relacionadas a dependentes. Nos eventos S-1210 e S-2501, o CPF do dependente passar\u00e1 por valida\u00e7\u00e3o na base da Receita Federal do Brasil.<\/div><div><br><\/div><div>A mesma valida\u00e7\u00e3o ser\u00e1 aplicada aos eventos S-2200, S-2205, S-2300, S-2400 e S-2405. No S-2501, os campos relacionados a dependentes, pens\u00e3o aliment\u00edcia e benefici\u00e1rio de pens\u00e3o tamb\u00e9m n\u00e3o poder\u00e3o receber CPF inv\u00e1lido.<\/div><div><br><\/div><div>Nos eventos S-2200 e S-2206, haver\u00e1 mudan\u00e7as nas valida\u00e7\u00f5es de qtdHrsSem e tmpParc, com o objetivo de tornar os preenchimentos compat\u00edveis entre si e com o tipo de jornada 12 x 36. No S-2299, a valida\u00e7\u00e3o do empregador sucessor passar\u00e1 a verificar sua exist\u00eancia na base da RFB.<\/div><div><br><\/div><div>A Nota T\u00e9cnica tamb\u00e9m prev\u00ea altera\u00e7\u00f5es em regras relacionadas \u00e0s rubricas. A REGRA_RUBRICA_COMPATIVEL_CATEGORIA ter\u00e1 sua estrutura modificada e passar\u00e1 a impedir determinadas rubricas para trabalhadores avulsos, contribuintes individuais e MEI, conforme as condi\u00e7\u00f5es estabelecidas no documento.<\/div><div><br><\/div><div>A etapa de dezembro tamb\u00e9m contempla altera\u00e7\u00f5es em diferentes eventos e regras do eSocial. Entre elas est\u00e3o a cria\u00e7\u00e3o do campo indSiafi no S-1000, destinado a permitir que \u00f3rg\u00e3o da Administra\u00e7\u00e3o P\u00fablica Federal informe se utiliza o SIAFI, e a inclus\u00e3o, no S-1010, de c\u00f3digos relacionados ao sal\u00e1rio-paternidade.&nbsp;<\/div><div><br><\/div><div>Os eventos S-5001 e S-5011 tamb\u00e9m receber\u00e3o altera\u00e7\u00f5es relacionadas ao sal\u00e1rio-paternidade. O S-5001 ter\u00e1 novos valores e valida\u00e7\u00f5es, enquanto o S-5011 receber\u00e1 o campo vrSalPat, relativo ao valor do sal\u00e1rio-paternidade. A Tabela 03 ter\u00e1 quatro novos c\u00f3digos de natureza de rubrica e a Tabela 18 receber\u00e1 seis c\u00f3digos relacionados a motivos de afastamento por licen\u00e7a-paternidade.<\/div><div><br><\/div><div>Cronograma de implanta\u00e7\u00e3o das altera\u00e7\u00f5es<\/div><div>As mudan\u00e7as da Nota T\u00e9cnica S-1.3 n\u00ba 07\/2026 n\u00e3o ser\u00e3o aplicadas em uma \u00fanica data. O cronograma foi dividido conforme os grupos de altera\u00e7\u00f5es, com datas diferentes para os ambientes de produ\u00e7\u00e3o restrita e de produ\u00e7\u00e3o.<\/div><div><br><\/div><div>Etapa<span style=\"white-space:pre\">  <\/span>Produ\u00e7\u00e3o restrita<span style=\"white-space:pre\">  <\/span>Produ\u00e7\u00e3o<\/div><div>Primeira etapa<span style=\"white-space:pre\">  <\/span>25\/09\/2026<span style=\"white-space:pre\">  <\/span>29\/09\/2026<\/div><div>Segunda etapa<span style=\"white-space:pre\">  <\/span>13\/10\/2026<span style=\"white-space:pre\">  <\/span>26\/10\/2026<\/div><div>Terceira etapa<span style=\"white-space:pre\">  <\/span>09\/11\/2026<span style=\"white-space:pre\">  <\/span>23\/11\/2026<\/div><div>Quarta etapa<span style=\"white-space:pre\">  <\/span>07\/12\/2026<span style=\"white-space:pre\">  <\/span>14\/12\/2026<\/div><div>Quinta etapa<span style=\"white-space:pre\">  <\/span>\u2014<span style=\"white-space:pre\">  <\/span>18\/01\/2027<\/div><div>Para a primeira etapa, n\u00e3o haver\u00e1 altera\u00e7\u00e3o dos esquemas XSD. Nas etapas seguintes, os documentos referentes aos esquemas XSD est\u00e3o associados \u00e0s respectivas vers\u00f5es dos leiautes, com produ\u00e7\u00e3o prevista para as datas indicadas no cronograma.<\/div><div><br><\/div><div>A \u00faltima altera\u00e7\u00e3o descrita na Nota T\u00e9cnica est\u00e1 programada para 18 de janeiro de 2027, exclusivamente no ambiente de produ\u00e7\u00e3o. Nessa etapa, o evento S-8200 receber\u00e1 o grupo observacoes e seu respectivo campo, destinado \u00e0 informa\u00e7\u00e3o de condi\u00e7\u00f5es especiais de trabalho.<\/div><div><br><\/div><div>Documenta\u00e7\u00e3o t\u00e9cnica do eSocial \u00e9 atualizada<\/div><div>Al\u00e9m das altera\u00e7\u00f5es nos eventos e regras, a Nota T\u00e9cnica \u00e9 acompanhada por um conjunto atualizado de documentos t\u00e9cnicos. A publica\u00e7\u00e3o inclui os leiautes do eSocial na vers\u00e3o S-1.3, consolidados at\u00e9 a NT 07\/2026, o Anexo I com as tabelas, o Anexo II com as regras e os esquemas XSD correspondentes.<\/div><div><br><\/div><div>Os materiais servem como refer\u00eancia para as altera\u00e7\u00f5es apresentadas na Nota T\u00e9cnica e acompanham a evolu\u00e7\u00e3o dos leiautes do sistema. O documento tamb\u00e9m especifica, para cada grupo de mudan\u00e7as, as respectivas datas de implanta\u00e7\u00e3o e os esquemas associados quando aplic\u00e1vel.<\/div><div><br><\/div><div>A divis\u00e3o das implementa\u00e7\u00f5es permite identificar antecipadamente quais eventos ser\u00e3o modificados em cada etapa. Entre os pontos abrangidos est\u00e3o informa\u00e7\u00f5es trabalhistas, previdenci\u00e1rias, benef\u00edcios, desligamentos, dependentes, rubricas e dados relacionados \u00e0 Administra\u00e7\u00e3o P\u00fablica.<\/div><div><br><\/div><div>Com isso, o cronograma da NT 07\/2026 deve ser considerado em conjunto com os leiautes, tabelas, regras de valida\u00e7\u00e3o e esquemas XSD publicados para a vers\u00e3o S-1.3. As altera\u00e7\u00f5es previstas se estendem at\u00e9 janeiro de 2027.<\/div><div><br><\/div><div>Impactos para a classe cont\u00e1bil<\/div><div>As altera\u00e7\u00f5es da Nota T\u00e9cnica S-1.3 n\u00ba 07\/2026 envolvem diferentes eventos utilizados na transmiss\u00e3o de informa\u00e7\u00f5es ao eSocial. Para profissionais da \u00e1rea cont\u00e1bil e de departamentos respons\u00e1veis pelas rotinas trabalhistas, o acompanhamento dos novos campos, condi\u00e7\u00f5es e regras de valida\u00e7\u00e3o \u00e9 necess\u00e1rio para identificar as mudan\u00e7as que ser\u00e3o incorporadas ao sistema.<\/div><div><br><\/div><div>O cronograma escalonado tamb\u00e9m exige aten\u00e7\u00e3o \u00e0s diferentes datas de implanta\u00e7\u00e3o. Como as altera\u00e7\u00f5es ser\u00e3o distribu\u00eddas entre setembro de 2026 e janeiro de 2027, os procedimentos e sistemas relacionados aos eventos alcan\u00e7ados pela nota dever\u00e3o considerar cada etapa prevista no documento.<\/div><div><br><\/div><div>A atualiza\u00e7\u00e3o da documenta\u00e7\u00e3o t\u00e9cnica fornece a refer\u00eancia para o acompanhamento das mudan\u00e7as na vers\u00e3o S-1.3. Entre os temas que receber\u00e3o ajustes est\u00e3o contratos, benef\u00edcios, afastamentos, desligamentos, dependentes, rubricas e sal\u00e1rio-paternidade, ampliando o conjunto de informa\u00e7\u00f5es que dever\u00e1 ser observado pelos profissionais respons\u00e1veis pelas obriga\u00e7\u00f5es relacionadas ao eSocial._  <\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>09\/09\/2026<\/em>\n\t\t\t\t<\/p><br \/><p><strong>Fonte : <\/strong><em>Portal Cont\u00e1beis<\/em><\/p>\n\t\t\t<\/div><div>08\/09\/2026 - <a data-fancybox data-src=\"#news12440\" href=\"javascript:;\" class=\"tool\" title=\"Pr\u00f3ximos feriados de 2026: veja quais ainda podem render folga prolongada\">Pr\u00f3ximos feriados de 2026: veja quais ainda podem...<\/a><\/div> \n\t\t\t<div id=\"news12440\" style=\"display:none; position:relative; width:80%!important;  border-radius:5px; max-height:450px; overflow:auto; color:z-index:100000;\">\n\t\t\t\t<h2>Pr\u00f3ximos feriados de 2026: veja quais ainda podem render folga prolongada<\/h2><br \/><br \/>\n\t\t\t\t<p>O feriado da Independ\u00eancia do Brasil, celebrado nesta segunda-feira (7), abriu uma sequ\u00eancia de datas favor\u00e1veis ao descanso prolongado no segundo semestre de 2026.<div><br><\/div><div>Depois do 7 de setembro, o calend\u00e1rio ainda reserva cinco feriados nacionais. Para os trabalhadores que cumprem jornada de segunda a sexta-feira, quatro dessas datas poder\u00e3o formar per\u00edodos de tr\u00eas dias consecutivos de descanso.<\/div><div><br><\/div><div>Os pr\u00f3ximos feriados ser\u00e3o Nossa Senhora Aparecida, em 12 de outubro, e Finados, em 2 de novembro. Ambos cair\u00e3o em segundas-feiras.<\/div><div><br><\/div><div>Outros dois ser\u00e3o celebrados em sextas-feiras: o Dia Nacional de Zumbi e da Consci\u00eancia Negra, em 20 de novembro, e o Natal, em 25 de dezembro.<\/div><div><br><\/div><div>A \u00fanica data que n\u00e3o prolongar\u00e1 naturalmente o final de semana ser\u00e1 a Proclama\u00e7\u00e3o da Rep\u00fablica, comemorada em 15 de novembro, um domingo.<\/div><div><br><\/div><div>Confira o calend\u00e1rio:<\/div><div><br><\/div><div>Data<span style=\"white-space:pre\">  <\/span>Feriado nacional<span style=\"white-space:pre\">  <\/span>Dia da semana<span style=\"white-space:pre\">  <\/span>Poss\u00edvel per\u00edodo de descanso<\/div><div>12 de outubro<span style=\"white-space:pre\">  <\/span>Nossa Senhora Aparecida<span style=\"white-space:pre\">  <\/span>Segunda-feira<span style=\"white-space:pre\">  <\/span>De 10 a 12 de outubro<\/div><div>2 de novembro<span style=\"white-space:pre\">  <\/span>Finados<span style=\"white-space:pre\">  <\/span>Segunda-feira<span style=\"white-space:pre\">  <\/span>De 31 de outubro a 2 de novembro<\/div><div>15 de novembro<span style=\"white-space:pre\">  <\/span>Proclama\u00e7\u00e3o da Rep\u00fablica<span style=\"white-space:pre\">  <\/span>Domingo<span style=\"white-space:pre\">  <\/span>N\u00e3o forma per\u00edodo prolongado naturalmente<\/div><div>20 de novembro<span style=\"white-space:pre\">  <\/span>Dia Nacional de Zumbi e da Consci\u00eancia Negra<span style=\"white-space:pre\">  <\/span>Sexta-feira<span style=\"white-space:pre\">  <\/span>De 20 a 22 de novembro<\/div><div>25 de dezembro<span style=\"white-space:pre\">  <\/span>Natal<span style=\"white-space:pre\">  <\/span>Sexta-feira<span style=\"white-space:pre\">  <\/span>De 25 a 27 de dezembro<\/div><div>Os per\u00edodos de descanso indicados consideram trabalhadores que n\u00e3o atuam aos s\u00e1bados e domingos. A folga efetiva depender\u00e1 da jornada, da atividade da empresa, das escalas adotadas e das regras previstas em acordos ou conven\u00e7\u00f5es coletivas.<\/div><div><br><\/div><div>Nossa Senhora Aparecida cair\u00e1 em uma segunda-feira<\/div><div>O pr\u00f3ximo feriado nacional ser\u00e1 o de Nossa Senhora Aparecida, celebrado em 12 de outubro, uma segunda-feira.<\/div><div><br><\/div><div>Com isso, trabalhadores que encerram a jornada na sexta-feira e n\u00e3o atuam aos finais de semana poder\u00e3o descansar de 10 a 12 de outubro.<\/div><div><br><\/div><div>Apesar de a data tamb\u00e9m ser conhecida como Dia das Crian\u00e7as, o feriado nacional \u00e9 oficialmente dedicado a Nossa Senhora Aparecida, Padroeira do Brasil.<\/div><div><br><\/div><div>Novembro concentrar\u00e1 tr\u00eas feriados nacionais<\/div><div>Novembro ser\u00e1 o m\u00eas com o maior n\u00famero de feriados nacionais no per\u00edodo restante de 2026.<\/div><div><br><\/div><div>O primeiro ser\u00e1 o Dia de Finados, em 2 de novembro, uma segunda-feira. A data permitir\u00e1 um per\u00edodo de descanso entre s\u00e1bado, 31 de outubro, e segunda-feira.<\/div><div><br><\/div><div>Na sequ\u00eancia, a Proclama\u00e7\u00e3o da Rep\u00fablica ser\u00e1 comemorada em 15 de novembro, um domingo. Para quem j\u00e1 folga nesse dia, n\u00e3o haver\u00e1 transfer\u00eancia autom\u00e1tica do feriado nem concess\u00e3o obrigat\u00f3ria de descanso na segunda-feira seguinte.<\/div><div><br><\/div><div>J\u00e1 o Dia Nacional de Zumbi e da Consci\u00eancia Negra cair\u00e1 em uma sexta-feira, 20 de novembro, formando outro final de semana prolongado.<\/div><div><br><\/div><div>A data \u00e9 feriado em todo o pa\u00eds desde a publica\u00e7\u00e3o da Lei n\u00ba 14.759\/2023. Antes da mudan\u00e7a, a folga dependia de leis estaduais ou municipais.<\/div><div><br><\/div><div>Natal ser\u00e1 o \u00faltimo feriado nacional de 2026<\/div><div>O Natal, celebrado em 25 de dezembro, cair\u00e1 em uma sexta-feira. Para trabalhadores que n\u00e3o atuam aos finais de semana, ser\u00e1 poss\u00edvel formar um per\u00edodo de tr\u00eas dias consecutivos de descanso, at\u00e9 domingo (27).<\/div><div><br><\/div><div>A v\u00e9spera de Natal, em 24 de dezembro, n\u00e3o \u00e9 feriado nacional. O calend\u00e1rio da Administra\u00e7\u00e3o P\u00fablica Federal estabelece ponto facultativo somente ap\u00f3s as 13 horas.<\/div><div><br><\/div><div>Nas empresas privadas, a libera\u00e7\u00e3o antecipada depender\u00e1 de decis\u00e3o do empregador, de pol\u00edtica interna, de compensa\u00e7\u00e3o de jornada ou de previs\u00e3o em acordo ou conven\u00e7\u00e3o coletiva.<\/div><div><br><\/div><div>Leia mais:Feriados de 2026: confira o calend\u00e1rio nacional e os pontos facultativos<\/div><div><br><\/div><div>Quais pontos facultativos ainda restam em 2026?<\/div><div>Al\u00e9m dos cinco feriados nacionais restantes, aPortaria MGI n\u00ba 11.460\/2025 estabelece tr\u00eas pontos facultativos para a Administra\u00e7\u00e3o P\u00fablica Federal at\u00e9 o fim de 2026:<\/div><div><br><\/div><div>28 de outubro, quarta-feira: Dia do Servidor P\u00fablico federal;<\/div><div>24 de dezembro, quinta-feira: v\u00e9spera de Natal, ap\u00f3s as 13 horas; e<\/div><div>31 de dezembro, quinta-feira: v\u00e9spera do Ano-Novo, ap\u00f3s as 13 horas.<\/div><div>O ponto facultativo do Dia do Servidor P\u00fablico aplica-se aos \u00f3rg\u00e3os e entidades da Administra\u00e7\u00e3o P\u00fablica Federal direta, aut\u00e1rquica e fundacional. Estados e munic\u00edpios podem adotar calend\u00e1rios pr\u00f3prios para seus servidores.<\/div><div><br><\/div><div>J\u00e1 o ponto facultativo de 31 de dezembro poder\u00e1 ser combinado com o feriado da Confraterniza\u00e7\u00e3o Universal, em 1\u00ba de janeiro de 2027, que cair\u00e1 em uma sexta-feira. Para os servidores federais alcan\u00e7ados pela portaria, o expediente da v\u00e9spera terminar\u00e1 \u00e0s 13 horas, sem preju\u00edzo da manuten\u00e7\u00e3o dos servi\u00e7os essenciais.<\/div><div><br><\/div><div>Ponto facultativo \u00e9 diferente de feriado<\/div><div>O ponto facultativo n\u00e3o possui o mesmo efeito de um feriado nacional para os trabalhadores da iniciativa privada.<\/div><div><br><\/div><div>Enquanto o feriado \u00e9 institu\u00eddo por lei e, como regra, assegura descanso remunerado, o ponto facultativo divulgado pelo governo organiza o funcionamento dos \u00f3rg\u00e3os p\u00fablicos aos quais o ato se aplica.<\/div><div><br><\/div><div>Nas empresas privadas, o ponto facultativo pode ser considerado um dia normal de trabalho. O empregador poder\u00e1 manter o expediente, dispensar os trabalhadores ou estabelecer compensa\u00e7\u00e3o das horas, respeitando contratos, pol\u00edticas internas e instrumentos coletivos.<\/div><div><br><\/div><div>Por isso, a v\u00e9spera de Natal, a v\u00e9spera do Ano-Novo e o Dia do Servidor P\u00fablico n\u00e3o garantem automaticamente folga ou pagamento em dobro aos empregados do setor privado.<\/div><div><br><\/div><div>Quem trabalha no feriado tem direito a folga ou pagamento em dobro?<\/div><div>A ocorr\u00eancia de um feriado nacional n\u00e3o significa que todas as atividades econ\u00f4micas dever\u00e3o ser interrompidas.<\/div><div><br><\/div><div>Nas atividades em que o trabalho \u00e9 permitido ou necess\u00e1rio, aLei n\u00ba 605\/1949 estabelece que a remunera\u00e7\u00e3o do feriado trabalhado dever\u00e1 ser paga em dobro, salvo quando o empregador conceder outro dia de folga.<\/div><div><br><\/div><div>A aplica\u00e7\u00e3o da regra deve considerar eventuais normas espec\u00edficas da categoria, o tipo de jornada, a escala adotada e as disposi\u00e7\u00f5es de acordos ou conven\u00e7\u00f5es coletivas.<\/div><div><br><\/div><div>Assim, o trabalhador convocado para atuar em um dos pr\u00f3ximos feriados dever\u00e1, em regra, receber:<\/div><div><br><\/div><div>pagamento em dobro pelo dia trabalhado, quando n\u00e3o houver compensa\u00e7\u00e3o; ou<\/div><div>folga compensat\u00f3ria em outra data.<\/div><div>No caso do feriado de 15 de novembro, que cair\u00e1 em um domingo, o trabalhador que j\u00e1 teria descanso nesse dia n\u00e3o ganha automaticamente uma folga adicional. Se houver trabalho, contudo, dever\u00e3o ser observadas as regras de remunera\u00e7\u00e3o ou compensa\u00e7\u00e3o aplic\u00e1veis \u00e0 jornada e \u00e0 categoria profissional.<\/div><div><br><\/div><div>Leia mais:Trabalho em feriado: veja quando h\u00e1 pagamento em dobro ou folga compensat\u00f3ria<\/div><div><br><\/div><div>Estados e munic\u00edpios podem ter outras datas<\/div><div>Al\u00e9m dos feriados nacionais, estados e munic\u00edpios podem estabelecer datas pr\u00f3prias, como a data magna estadual e feriados religiosos municipais.<\/div><div><br><\/div><div>Esses calend\u00e1rios podem criar novas possibilidades de descanso prolongado at\u00e9 o fim do ano, dependendo da localidade. Empresas, trabalhadores e profissionais de Departamento Pessoal devem consultar a legisla\u00e7\u00e3o estadual e municipal, al\u00e9m das conven\u00e7\u00f5es coletivas aplic\u00e1veis \u00e0 categoria.<\/div><div><br><\/div><div>Para os empregadores, a organiza\u00e7\u00e3o antecipada do calend\u00e1rio ajuda a preparar escalas, comunicar as equipes, calcular compensa\u00e7\u00f5es e evitar erros no pagamento dos feriados trabalhados._  <\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>08\/09\/2026<\/em>\n\t\t\t\t<\/p><br \/><p><strong>Fonte : <\/strong><em>Portal Cont\u00e1beis<\/em><\/p>\n\t\t\t<\/div><div>08\/09\/2026 - <a data-fancybox data-src=\"#news12439\" href=\"javascript:;\" class=\"tool\" title=\"eSocial: Nota T\u00e9cnica S-1.3 n\u00ba 07\/2026 traz novas altera\u00e7\u00f5es\">eSocial: Nota T\u00e9cnica S-1.3 n\u00ba 07\/2026 traz nova...<\/a><\/div> \n\t\t\t<div id=\"news12439\" style=\"display:none; position:relative; width:80%!important;  border-radius:5px; max-height:450px; overflow:auto; color:z-index:100000;\">\n\t\t\t\t<h2>eSocial: Nota T\u00e9cnica S-1.3 n\u00ba 07\/2026 traz novas altera\u00e7\u00f5es<\/h2><br \/><br \/>\n\t\t\t\t<p>A Nota T\u00e9cnica S-1.3 n\u00ba 07\/2026 do eSocial, publicada na \u00faltima sexta-feira (4) estabelece uma s\u00e9rie de ajustes nos leiautes, tabelas e regras de valida\u00e7\u00e3o do sistema. As mudan\u00e7as abrangem eventos relacionados a contratos, benef\u00edcios, afastamentos, desligamentos, dependentes, remunera\u00e7\u00e3o e sal\u00e1rio-paternidade, com implanta\u00e7\u00f5es programadas em diferentes etapas entre setembro de 2026 e janeiro de 2027.<div><br><\/div><div>O documento foi elaborado para apresentar as adequa\u00e7\u00f5es necess\u00e1rias aos leiautes do eSocial e re\u00fane altera\u00e7\u00f5es que j\u00e1 est\u00e3o dispon\u00edveis nos ambientes de produ\u00e7\u00e3o e produ\u00e7\u00e3o restrita, al\u00e9m de modifica\u00e7\u00f5es que ainda ser\u00e3o implementadas. As novas vers\u00f5es tamb\u00e9m envolvem documentos t\u00e9cnicos, tabelas, regras de valida\u00e7\u00e3o e esquemas XSD.<\/div><div><br><\/div><div>Entre os ajustes previstos est\u00e3o mudan\u00e7as nos eventos S-2410, S-2416, S-1202, S-2200, S-2205, S-2230, S-2231, S-2299, S-2399, S-2420, S-2300, S-2500, S-8200, S-1000, S-1010, S-1210, S-2501, S-5001 e S-5011. As datas de implanta\u00e7\u00e3o variam conforme o grupo de altera\u00e7\u00f5es, com cronogramas que chegam a 18 de janeiro de 2027.<\/div><div><br><\/div><div>O que muda no eSocial com a Nota T\u00e9cnica S-1.3 n\u00ba 07\/2026<\/div><div>A primeira parte das altera\u00e7\u00f5es j\u00e1 foi implantada nos ambientes de produ\u00e7\u00e3o restrita e produ\u00e7\u00e3o. Nessa etapa, n\u00e3o houve mudan\u00e7as nos esquemas XSD. Entre os ajustes est\u00e3o novas valida\u00e7\u00f5es nos campos do evento S-2500, permitindo situa\u00e7\u00f5es envolvendo dois contratos, sendo um deles por responsabilidade indireta, e contratos de servidor p\u00fablico declarados nulos.<\/div><div><br><\/div><div>No evento S-5002, houve altera\u00e7\u00e3o na origem e inclus\u00e3o de valida\u00e7\u00e3o no campo relacionado \u00e0 descri\u00e7\u00e3o de rendimento. A regra estabelece que o campo n\u00e3o deve retornar quando o valor de isen\u00e7\u00e3o correspondente for igual a zero.<\/div><div><br><\/div><div>Tamb\u00e9m foram atualizadas tabelas do eSocial. Na Tabela 01, a descri\u00e7\u00e3o do c\u00f3digo 313 foi modificada para contemplar demais atividades vinculadas ao regime pr\u00f3prio. J\u00e1 a Tabela 29 recebeu o c\u00f3digo 166451, referente \u00e0 contribui\u00e7\u00e3o adicional ao SENAI.<\/div><div><br><\/div><div>As demais mudan\u00e7as foram distribu\u00eddas em diferentes cronogramas de implanta\u00e7\u00e3o. A primeira etapa est\u00e1 prevista para 25 de setembro no ambiente de produ\u00e7\u00e3o restrita e 29 de setembro nos ambientes de produ\u00e7\u00e3o. Outra rodada ocorrer\u00e1 em outubro, seguida por novas altera\u00e7\u00f5es em novembro e dezembro de 2026, al\u00e9m de uma implanta\u00e7\u00e3o em produ\u00e7\u00e3o prevista para janeiro de 2027.<\/div><div><br><\/div><div>Benef\u00edcios e contratos p\u00fablicos ter\u00e3o novas valida\u00e7\u00f5es<\/div><div>Uma das etapas previstas para outubro envolve os eventos S-2410 e S-2416, relacionados a informa\u00e7\u00f5es de benef\u00edcios. No S-2410, a condi\u00e7\u00e3o do grupo relativo \u00e0 institui\u00e7\u00e3o de pens\u00e3o por morte ser\u00e1 alterada para que seu preenchimento n\u00e3o seja exigido em casos de transfer\u00eancia do benef\u00edcio para outro \u00f3rg\u00e3o ou mudan\u00e7a de CPF.<\/div><div><br><\/div><div>Tamb\u00e9m haver\u00e1 altera\u00e7\u00e3o na valida\u00e7\u00e3o da data de in\u00edcio do benef\u00edcio. O ajuste permitir\u00e1 o envio de transfer\u00eancia de benef\u00edcio iniciado antes da obrigatoriedade dos eventos n\u00e3o peri\u00f3dicos para o ente p\u00fablico no eSocial.<\/div><div><br><\/div><div>Nos eventos S-2410 e S-2416, a valida\u00e7\u00e3o do tipo de benef\u00edcio tamb\u00e9m ser\u00e1 modificada. A mudan\u00e7a permitir\u00e1 a utiliza\u00e7\u00e3o de c\u00f3digo espec\u00edfico da Tabela 25 nos casos de transfer\u00eancia do benef\u00edcio para outro \u00f3rg\u00e3o ou mudan\u00e7a de CPF. Essas altera\u00e7\u00f5es est\u00e3o previstas para 13 de outubro no ambiente de produ\u00e7\u00e3o restrita e 26 de outubro no ambiente de produ\u00e7\u00e3o.<\/div><div><br><\/div><div>Outra etapa prevista para outubro alcan\u00e7ar\u00e1 eventos ligados a trabalhadores e afastamentos. No S-2200 e no S-2205, o campo infoCota deixar\u00e1 de ser informado. J\u00e1 no S-2205, o grupo relacionado \u00e0 defici\u00eancia dever\u00e1 ser preenchido quando houver informa\u00e7\u00e3o de defici\u00eancia no Registro de Eventos Trabalhistas (RET).<\/div><div><br><\/div><div>No S-2230, foram inclu\u00eddos valor v\u00e1lido e valida\u00e7\u00e3o para o campo infoMesmoMtv, al\u00e9m de altera\u00e7\u00e3o na descri\u00e7\u00e3o. O preenchimento ser\u00e1 exigido somente quando houver outro afastamento anterior, dentro do per\u00edodo de 60 dias, com o mesmo c\u00f3digo de motivo de afastamento por doen\u00e7a.<\/div><div><br><\/div><div>S-2500 recebe novos campos para contratos e fun\u00e7\u00f5es<\/div><div>O evento S-2500 tamb\u00e9m passa por uma s\u00e9rie de modifica\u00e7\u00f5es. Entre elas est\u00e1 a cria\u00e7\u00e3o do grupo localTrabalho, acompanhado dos respectivos subgrupos e campos, para permitir o registro do local de trabalho.<\/div><div><br><\/div><div>Foram criados ainda campos para informar o nome social e o nome do cargo. A descri\u00e7\u00e3o e a valida\u00e7\u00e3o do campo codCBO tamb\u00e9m ser\u00e3o alteradas, com ajuste destinado a contemplar determinada categoria indicada na documenta\u00e7\u00e3o.<\/div><div><br><\/div><div>A nova vers\u00e3o acrescenta ao S-2500 os campos nmFuncao e CBOFuncao, destinados, respectivamente, \u00e0 informa\u00e7\u00e3o do nome da fun\u00e7\u00e3o de confian\u00e7a ou cargo em comiss\u00e3o e da Classifica\u00e7\u00e3o Brasileira de Ocupa\u00e7\u00f5es (CBO) correspondente.<\/div><div><br><\/div><div>O evento S-8200 tamb\u00e9m receber\u00e1 altera\u00e7\u00e3o com a cria\u00e7\u00e3o do campo nmCargo. Al\u00e9m disso, a valida\u00e7\u00e3o de codMotAfast ser\u00e1 modificada para incluir o c\u00f3digo de motivo de afastamento 43.<\/div><div><br><\/div><div>As regras de desligamento tamb\u00e9m ser\u00e3o ajustadas. A REGRA_DESLIG_JA_EXISTE_BAIXA ter\u00e1 a descri\u00e7\u00e3o modificada para exigir correspond\u00eancia entre determinados campos dos eventos S-8200 e S-2299. J\u00e1 a REGRA_DESLIG_TRABALHADOR_AFASTADO incorporar\u00e1 os c\u00f3digos de motivo de desligamento 01 e 17.<\/div><div><br><\/div><div>Dependentes, folha de pagamento e sal\u00e1rio-paternidade entram nas mudan\u00e7as<\/div><div>Outra etapa de implanta\u00e7\u00e3o est\u00e1 prevista para novembro e inclui altera\u00e7\u00f5es em informa\u00e7\u00f5es relacionadas a dependentes. Nos eventos S-1210 e S-2501, o CPF do dependente passar\u00e1 por valida\u00e7\u00e3o na base da Receita Federal do Brasil.<\/div><div><br><\/div><div>A mesma valida\u00e7\u00e3o ser\u00e1 aplicada aos eventos S-2200, S-2205, S-2300, S-2400 e S-2405. No S-2501, os campos relacionados a dependentes, pens\u00e3o aliment\u00edcia e benefici\u00e1rio de pens\u00e3o tamb\u00e9m n\u00e3o poder\u00e3o receber CPF inv\u00e1lido.<\/div><div><br><\/div><div>Nos eventos S-2200 e S-2206, haver\u00e1 mudan\u00e7as nas valida\u00e7\u00f5es de qtdHrsSem e tmpParc, com o objetivo de tornar os preenchimentos compat\u00edveis entre si e com o tipo de jornada 12 x 36. No S-2299, a valida\u00e7\u00e3o do empregador sucessor passar\u00e1 a verificar sua exist\u00eancia na base da RFB.<\/div><div><br><\/div><div>A Nota T\u00e9cnica tamb\u00e9m prev\u00ea altera\u00e7\u00f5es em regras relacionadas \u00e0s rubricas. A REGRA_RUBRICA_COMPATIVEL_CATEGORIA ter\u00e1 sua estrutura modificada e passar\u00e1 a impedir determinadas rubricas para trabalhadores avulsos, contribuintes individuais e MEI, conforme as condi\u00e7\u00f5es estabelecidas no documento.<\/div><div><br><\/div><div>A etapa de dezembro tamb\u00e9m contempla altera\u00e7\u00f5es em diferentes eventos e regras do eSocial. Entre elas est\u00e3o a cria\u00e7\u00e3o do campo indSiafi no S-1000, destinado a permitir que \u00f3rg\u00e3o da Administra\u00e7\u00e3o P\u00fablica Federal informe se utiliza o SIAFI, e a inclus\u00e3o, no S-1010, de c\u00f3digos relacionados ao sal\u00e1rio-paternidade.&nbsp;<\/div><div><br><\/div><div>Os eventos S-5001 e S-5011 tamb\u00e9m receber\u00e3o altera\u00e7\u00f5es relacionadas ao sal\u00e1rio-paternidade. O S-5001 ter\u00e1 novos valores e valida\u00e7\u00f5es, enquanto o S-5011 receber\u00e1 o campo vrSalPat, relativo ao valor do sal\u00e1rio-paternidade. A Tabela 03 ter\u00e1 quatro novos c\u00f3digos de natureza de rubrica e a Tabela 18 receber\u00e1 seis c\u00f3digos relacionados a motivos de afastamento por licen\u00e7a-paternidade.<\/div><div><br><\/div><div>Cronograma de implanta\u00e7\u00e3o das altera\u00e7\u00f5es<\/div><div>As mudan\u00e7as da Nota T\u00e9cnica S-1.3 n\u00ba 07\/2026 n\u00e3o ser\u00e3o aplicadas em uma \u00fanica data. O cronograma foi dividido conforme os grupos de altera\u00e7\u00f5es, com datas diferentes para os ambientes de produ\u00e7\u00e3o restrita e de produ\u00e7\u00e3o.<\/div><div><br><\/div><div>Etapa<span style=\"white-space:pre\">  <\/span>Produ\u00e7\u00e3o restrita<span style=\"white-space:pre\">  <\/span>Produ\u00e7\u00e3o<\/div><div>Primeira etapa<span style=\"white-space:pre\">  <\/span>25\/09\/2026<span style=\"white-space:pre\">  <\/span>29\/09\/2026<\/div><div>Segunda etapa<span style=\"white-space:pre\">  <\/span>13\/10\/2026<span style=\"white-space:pre\">  <\/span>26\/10\/2026<\/div><div>Terceira etapa<span style=\"white-space:pre\">  <\/span>09\/11\/2026<span style=\"white-space:pre\">  <\/span>23\/11\/2026<\/div><div>Quarta etapa<span style=\"white-space:pre\">  <\/span>07\/12\/2026<span style=\"white-space:pre\">  <\/span>14\/12\/2026<\/div><div>Quinta etapa<span style=\"white-space:pre\">  <\/span>\u2014<span style=\"white-space:pre\">  <\/span>18\/01\/2027<\/div><div>Para a primeira etapa, n\u00e3o haver\u00e1 altera\u00e7\u00e3o dos esquemas XSD. Nas etapas seguintes, os documentos referentes aos esquemas XSD est\u00e3o associados \u00e0s respectivas vers\u00f5es dos leiautes, com produ\u00e7\u00e3o prevista para as datas indicadas no cronograma.<\/div><div><br><\/div><div>A \u00faltima altera\u00e7\u00e3o descrita na Nota T\u00e9cnica est\u00e1 programada para 18 de janeiro de 2027, exclusivamente no ambiente de produ\u00e7\u00e3o. Nessa etapa, o evento S-8200 receber\u00e1 o grupo observacoes e seu respectivo campo, destinado \u00e0 informa\u00e7\u00e3o de condi\u00e7\u00f5es especiais de trabalho.<\/div><div><br><\/div><div>Documenta\u00e7\u00e3o t\u00e9cnica do eSocial \u00e9 atualizada<\/div><div>Al\u00e9m das altera\u00e7\u00f5es nos eventos e regras, a Nota T\u00e9cnica \u00e9 acompanhada por um conjunto atualizado de documentos t\u00e9cnicos. A publica\u00e7\u00e3o inclui os leiautes do eSocial na vers\u00e3o S-1.3, consolidados at\u00e9 a NT 07\/2026, o Anexo I com as tabelas, o Anexo II com as regras e os esquemas XSD correspondentes.<\/div><div><br><\/div><div>Os materiais servem como refer\u00eancia para as altera\u00e7\u00f5es apresentadas na Nota T\u00e9cnica e acompanham a evolu\u00e7\u00e3o dos leiautes do sistema. O documento tamb\u00e9m especifica, para cada grupo de mudan\u00e7as, as respectivas datas de implanta\u00e7\u00e3o e os esquemas associados quando aplic\u00e1vel.<\/div><div><br><\/div><div>A divis\u00e3o das implementa\u00e7\u00f5es permite identificar antecipadamente quais eventos ser\u00e3o modificados em cada etapa. Entre os pontos abrangidos est\u00e3o informa\u00e7\u00f5es trabalhistas, previdenci\u00e1rias, benef\u00edcios, desligamentos, dependentes, rubricas e dados relacionados \u00e0 Administra\u00e7\u00e3o P\u00fablica.<\/div><div><br><\/div><div>Com isso, o cronograma da NT 07\/2026 deve ser considerado em conjunto com os leiautes, tabelas, regras de valida\u00e7\u00e3o e esquemas XSD publicados para a vers\u00e3o S-1.3. As altera\u00e7\u00f5es previstas se estendem at\u00e9 janeiro de 2027.<\/div><div><br><\/div><div>Impactos para a classe cont\u00e1bil<\/div><div>As altera\u00e7\u00f5es da Nota T\u00e9cnica S-1.3 n\u00ba 07\/2026 envolvem diferentes eventos utilizados na transmiss\u00e3o de informa\u00e7\u00f5es ao eSocial. Para profissionais da \u00e1rea cont\u00e1bil e de departamentos respons\u00e1veis pelas rotinas trabalhistas, o acompanhamento dos novos campos, condi\u00e7\u00f5es e regras de valida\u00e7\u00e3o \u00e9 necess\u00e1rio para identificar as mudan\u00e7as que ser\u00e3o incorporadas ao sistema.<\/div><div><br><\/div><div>O cronograma escalonado tamb\u00e9m exige aten\u00e7\u00e3o \u00e0s diferentes datas de implanta\u00e7\u00e3o. Como as altera\u00e7\u00f5es ser\u00e3o distribu\u00eddas entre setembro de 2026 e janeiro de 2027, os procedimentos e sistemas relacionados aos eventos alcan\u00e7ados pela nota dever\u00e3o considerar cada etapa prevista no documento.<\/div><div><br><\/div><div>A atualiza\u00e7\u00e3o da documenta\u00e7\u00e3o t\u00e9cnica fornece a refer\u00eancia para o acompanhamento das mudan\u00e7as na vers\u00e3o S-1.3. Entre os temas que receber\u00e3o ajustes est\u00e3o contratos, benef\u00edcios, afastamentos, desligamentos, dependentes, rubricas e sal\u00e1rio-paternidade, ampliando o conjunto de informa\u00e7\u00f5es que dever\u00e1 ser observado pelos profissionais respons\u00e1veis pelas obriga\u00e7\u00f5es relacionadas ao eSocial._  <\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>08\/09\/2026<\/em>\n\t\t\t\t<\/p><br \/><p><strong>Fonte : <\/strong><em>Portal Cont\u00e1beis<\/em><\/p>\n\t\t\t<\/div><div>04\/09\/2026 - <a data-fancybox data-src=\"#news12435\" href=\"javascript:;\" class=\"tool\" title=\"FGTS: nascidos em setembro j\u00e1 podem sacar; veja calend\u00e1rio\">FGTS: nascidos em setembro j\u00e1 podem sacar; veja c...<\/a><\/div> \n\t\t\t<div id=\"news12435\" 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>FGTS: nascidos em setembro j\u00e1 podem sacar; veja calend\u00e1rio<\/h2><br \/><br \/>\n\t\t\t\t<p>Quem nasceu em setembro e aderiu ao saque-anivers\u00e1rio do FGTS j\u00e1 pode retirar parte do saldo dispon\u00edvel no Fundo de Garantia. O dinheiro fica liberado a partir de 1\u00ba de setembro e pode ser movimentado at\u00e9 30 de novembro de 2026.<div><br><\/div><div>A modalidade permite que o trabalhador retire, todos os anos, uma parcela do saldo do FGTS no m\u00eas de anivers\u00e1rio. O saque \u00e9 opcional e precisa ser escolhido pelo trabalhador.<\/div><div><br><\/div><div>A Caixa Econ\u00f4mica Federal informa que o valor \u00e9 calculado com base no saldo existente na conta, aplicando uma al\u00edquota e, em algumas faixas, uma parcela adicional.<\/div><div><br><\/div><div>Nascidos em setembro t\u00eam tr\u00eas meses para sacar<\/div><div>O trabalhador que faz anivers\u00e1rio em setembro n\u00e3o precisa retirar o dinheiro necessariamente no primeiro dia de libera\u00e7\u00e3o. O prazo se estende por tr\u00eas meses.<\/div><div><br><\/div><div>Assim, trabalhadores que fazem anivers\u00e1rio em setembro t\u00eam at\u00e9 o \u00faltimo dia de novembro para movimentar o saque referente a 2026.<\/div><div><br><\/div><div>Quem tem direito ao saque-anivers\u00e1rio?<\/div><div>Pode receber o saque-anivers\u00e1rio quem optou por essa modalidade do FGTS. A ades\u00e3o pode ser feita pelo aplicativo FGTS, pelo Internet Banking da Caixa ou pelo aplicativo Caixa.<\/div><div><br><\/div><div>A modalidade \u00e9 uma alternativa ao saque-rescis\u00e3o. Por isso, a escolha exige aten\u00e7\u00e3o: em caso de demiss\u00e3o sem justa causa, o trabalhador que estiver no saque-anivers\u00e1rio n\u00e3o poder\u00e1 retirar o saldo integral da conta por causa da demiss\u00e3o, permanecendo as demais regras aplic\u00e1veis ao saque e o direito \u00e0 multa rescis\u00f3ria, quando devida.<\/div><div><br><\/div><div>Quanto \u00e9 poss\u00edvel sacar?<\/div><div>O trabalhador n\u00e3o pode retirar todo o saldo dispon\u00edvel no FGTS por meio do saque-anivers\u00e1rio. O valor \u00e9 definido conforme a faixa de saldo da conta.<\/div><div><br><\/div><div>Confira as al\u00edquotas:<\/div><div><br><\/div><div>Saldo dispon\u00edvel<span style=\"white-space:pre\">  <\/span>Al\u00edquota<span style=\"white-space:pre\">  <\/span>Parcela adicional<\/div><div>At\u00e9 R$ 500<span style=\"white-space:pre\">  <\/span>50%<span style=\"white-space:pre\">  <\/span>\u2014<\/div><div>De R$ 500,01 a R$ 1.000<span style=\"white-space:pre\">  <\/span>40%<span style=\"white-space:pre\">  <\/span>R$ 50<\/div><div>De R$ 1.000,01 a R$ 5.000<span style=\"white-space:pre\">  <\/span>30%<span style=\"white-space:pre\">  <\/span>R$ 150<\/div><div>De R$ 5.000,01 a R$ 10.000<span style=\"white-space:pre\">  <\/span>20%<span style=\"white-space:pre\">  <\/span>R$ 650<\/div><div>De R$ 10.000,01 a R$ 15.000<span style=\"white-space:pre\">  <\/span>15%<span style=\"white-space:pre\">  <\/span>R$ 1.150<\/div><div>De R$ 15.000,01 a R$ 20.000<span style=\"white-space:pre\">  <\/span>10%<span style=\"white-space:pre\">  <\/span>R$ 1.900<\/div><div>Acima de R$ 20.000,01<span style=\"white-space:pre\">  <\/span>5%<span style=\"white-space:pre\">  <\/span>R$ 2.900<\/div><div>Por exemplo, quem possui R$ 5 mil no FGTS entra na faixa de 20% e pode sacar R$ 1 mil, acrescido da parcela adicional de R$ 650, totalizando R$ 1.650.<\/div><div><br><\/div><div>Os percentuais e parcelas adicionais s\u00e3o os definidos para o saque-anivers\u00e1rio do FGTS.<\/div><div><br><\/div><div>Como consultar o dinheiro dispon\u00edvel?<\/div><div>O trabalhador pode verificar o saldo e o valor do saque pelo aplicativo FGTS. A consulta permite acompanhar as contas vinculadas e verificar quanto est\u00e1 dispon\u00edvel para retirada.<\/div><div><br><\/div><div>A Caixa tamb\u00e9m disponibiliza canais digitais para a ades\u00e3o e movimenta\u00e7\u00e3o do saque-anivers\u00e1rio.<\/div><div><br><\/div><div>Aten\u00e7\u00e3o antes de escolher a modalidade<\/div><div>Apesar de permitir acesso anual a parte do dinheiro do FGTS, o saque-anivers\u00e1rio muda a forma como o trabalhador pode movimentar o saldo em determinadas situa\u00e7\u00f5es.<\/div><div><br><\/div><div>Quem pretende aderir deve considerar principalmente a possibilidade de uma eventual demiss\u00e3o. A escolha pelo saque-anivers\u00e1rio mant\u00e9m o recebimento anual da parcela, mas impede o saque integral do saldo por motivo de demiss\u00e3o sem justa causa.<\/div><div><br><\/div><div>Por isso, antes de fazer a op\u00e7\u00e3o, \u00e9 importante verificar as condi\u00e7\u00f5es da modalidade e avaliar se o acesso anual a uma parcela do FGTS \u00e9 mais vantajoso para o trabalhador do que manter a sistem\u00e1tica de saque-rescis\u00e3o._  <\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>04\/09\/2026<\/em>\n\t\t\t\t<\/p><br \/><p><strong>Fonte : <\/strong><em>Portal Cont\u00e1beis<\/em><\/p>\n\t\t\t<\/div><div>04\/09\/2026 - <a data-fancybox data-src=\"#news12436\" href=\"javascript:;\" class=\"tool\" title=\"Governo notifica 115 empresas por irregularidades no vale-alimenta\u00e7\u00e3o e vale-refei\u00e7\u00e3o\">Governo notifica 115 empresas por irregularidades ...<\/a><\/div> \n\t\t\t<div id=\"news12436\" 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>Governo notifica 115 empresas por irregularidades no vale-alimenta\u00e7\u00e3o e vale-refei\u00e7\u00e3o<\/h2><br \/><br \/>\n\t\t\t\t<p>O Minist\u00e9rio do Trabalho e Emprego (MTE) notificou 115 empresas por poss\u00edveis irregularidades na concess\u00e3o, opera\u00e7\u00e3o e utiliza\u00e7\u00e3o do vale-alimenta\u00e7\u00e3o e do vale-refei\u00e7\u00e3o.<div><br><\/div><div>A fiscaliza\u00e7\u00e3o alcan\u00e7ou operadoras dos benef\u00edcios, restaurantes, supermercados e empresas que fornecem os vales aos trabalhadores. Entre as companhias autuadas est\u00e3o quatro das maiores operadoras do setor: Alelo, Pluxee, Ticket Restaurante e VR.<\/div><div><br><\/div><div>As irregularidades identificadas incluem a cobran\u00e7a de taxas superiores ao limite estabelecido pelo governo, o descumprimento do prazo de repasse aos estabelecimentos comerciais e a utiliza\u00e7\u00e3o dos cart\u00f5es para a compra de produtos que n\u00e3o est\u00e3o relacionados \u00e0 alimenta\u00e7\u00e3o.<\/div><div><br><\/div><div>Os auditores tamb\u00e9m apontaram a manuten\u00e7\u00e3o de descontos e vantagens concedidos pelas operadoras \u00e0s empresas contratantes, pr\u00e1tica conhecida como rebate e proibida pela legisla\u00e7\u00e3o.<\/div><div><br><\/div><div>As empresas notificadas poder\u00e3o apresentar esclarecimentos e defesa nos respectivos processos administrativos. As multas podem chegar a R$ 50 mil por infra\u00e7\u00e3o, sem preju\u00edzo de outras penalidades previstas nas regras do Programa de Alimenta\u00e7\u00e3o do Trabalhador (PAT).<\/div><div><br><\/div><div>Quais irregularidades foram encontradas<\/div><div>A a\u00e7\u00e3o fiscal identificou diferentes tipos de descumprimento das regras aplic\u00e1veis ao vale-alimenta\u00e7\u00e3o e ao vale-refei\u00e7\u00e3o.<\/div><div><br><\/div><div>Entre as ocorr\u00eancias apontadas est\u00e3o:<\/div><div><br><\/div><div>cobran\u00e7a de taxas acima do limite permitido sobre restaurantes e supermercados;<\/div><div>pagamento aos estabelecimentos em prazo superior ao previsto;<\/div><div>concess\u00e3o de descontos e bonifica\u00e7\u00f5es \u00e0s empresas contratantes;<\/div><div>utiliza\u00e7\u00e3o dos benef\u00edcios para comprar bebidas alco\u00f3licas;<\/div><div>compra de produtos de limpeza;<\/div><div>aquisi\u00e7\u00e3o de ra\u00e7\u00e3o para animais;<\/div><div>uso dos cart\u00f5es para outras finalidades sem rela\u00e7\u00e3o com a alimenta\u00e7\u00e3o do trabalhador.<\/div><div>Essas irregularidades envolvem responsabilidades distintas. Operadoras e empresas facilitadoras respondem pelas condi\u00e7\u00f5es comerciais, funcionamento dos arranjos e controles dos cart\u00f5es. Os empregadores devem contratar fornecedores regulares e orientar seus funcion\u00e1rios. J\u00e1 os estabelecimentos credenciados precisam respeitar a finalidade dos benef\u00edcios.<\/div><div><br><\/div><div>Taxa m\u00e1xima \u00e9 de 3,6%<\/div><div>ODecreto n\u00ba 12.712\/2025 limitou a 3,6% a taxa de desconto cobrada pelas operadoras dos estabelecimentos comerciais que recebem os cart\u00f5es.<\/div><div><br><\/div><div>A taxa corresponde ao percentual descontado sobre o valor das transa\u00e7\u00f5es antes que o dinheiro seja repassado a restaurantes, supermercados e demais estabelecimentos credenciados.<\/div><div><br><\/div><div>Antes das novas regras, as taxas cobradas poderiam chegar a aproximadamente 8%, segundo informa\u00e7\u00f5es obtidas na fiscaliza\u00e7\u00e3o. O governo entende que percentuais elevados aumentam os custos dos estabelecimentos e podem ser incorporados aos pre\u00e7os pagos pelos consumidores.<\/div><div><br><\/div><div>Al\u00e9m da taxa de desconto, o decreto estabeleceu limite m\u00e1ximo de 2% para a tarifa de interc\u00e2mbio, cobrada entre os participantes do arranjo de pagamento.<\/div><div><br><\/div><div>As regras alcan\u00e7am os benef\u00edcios concedidos por meio de arranjos de pagamento inseridos no PAT e, no que couber, as modalidades de aux\u00edlio-alimenta\u00e7\u00e3o e aux\u00edlio-refei\u00e7\u00e3o previstas na Lei n\u00ba 14.442\/2022.<\/div><div><br><\/div><div>Repasse deve ocorrer em at\u00e9 15 dias<\/div><div>As operadoras tamb\u00e9m devem liquidar as transa\u00e7\u00f5es com os estabelecimentos comerciais em at\u00e9 15 dias corridos.<\/div><div><br><\/div><div>O prazo anterior poderia chegar a 30 dias. Com a redu\u00e7\u00e3o, restaurantes e supermercados devem receber mais rapidamente os valores correspondentes \u00e0s compras realizadas pelos trabalhadores.<\/div><div><br><\/div><div>A fiscaliza\u00e7\u00e3o identificou empresas que, segundo o Minist\u00e9rio do Trabalho, continuaram aplicando per\u00edodos superiores ao limite de 15 dias.<\/div><div><br><\/div><div>O descumprimento afeta o fluxo de caixa dos estabelecimentos credenciados, que precisam arcar antecipadamente com custos de estoque, funcion\u00e1rios, aluguel e outros gastos operacionais antes de receber o valor das vendas.<\/div><div><br><\/div><div>Rebate continua proibido<\/div><div>As regras tamb\u00e9m pro\u00edbem o chamado rebate, pr\u00e1tica em que a operadora oferece descontos, bonifica\u00e7\u00f5es ou vantagens \u00e0 empresa que contrata os vales.<\/div><div><br><\/div><div>Nesse modelo, o empregador contrata determinado valor em benef\u00edcios para os funcion\u00e1rios, mas paga \u00e0 operadora uma quantia menor ou recebe outras vantagens em troca.<\/div><div><br><\/div><div>O custo desses incentivos pode ser compensado por taxas mais elevadas cobradas de restaurantes e supermercados. Por esse motivo, a legisla\u00e7\u00e3o pro\u00edbe:<\/div><div><br><\/div><div>des\u00e1gio ou desconto sobre o valor contratado;<\/div><div>prazos que descaracterizem a natureza pr\u00e9-paga do benef\u00edcio;<\/div><div>verbas ou vantagens n\u00e3o vinculadas \u00e0 sa\u00fade e \u00e0 seguran\u00e7a alimentar;<\/div><div>benef\u00edcios indiretos oferecidos ao empregador em troca da contrata\u00e7\u00e3o.<\/div><div>Entre as pr\u00e1ticas investigadas est\u00e1 o custeio, pelas operadoras, de outros benef\u00edcios corporativos, como planos de sa\u00fade e programas relacionados a academias.<\/div><div><br><\/div><div>A veda\u00e7\u00e3o alcan\u00e7a vantagens diretas e indiretas que n\u00e3o tenham rela\u00e7\u00e3o com a promo\u00e7\u00e3o da alimenta\u00e7\u00e3o adequada do trabalhador.<\/div><div><br><\/div><div>Vale n\u00e3o pode ser usado para bebidas alco\u00f3licas e outros produtos<\/div><div>Os recursos do vale-alimenta\u00e7\u00e3o e do vale-refei\u00e7\u00e3o devem ser utilizados exclusivamente para a aquisi\u00e7\u00e3o de refei\u00e7\u00f5es e g\u00eaneros aliment\u00edcios.<\/div><div><br><\/div><div>O vale-refei\u00e7\u00e3o \u00e9 destinado principalmente ao pagamento de refei\u00e7\u00f5es prontas em restaurantes, lanchonetes e estabelecimentos similares. J\u00e1 o vale-alimenta\u00e7\u00e3o \u00e9 utilizado para a compra de alimentos em supermercados, mercados e outros com\u00e9rcios de g\u00eaneros aliment\u00edcios.<\/div><div><br><\/div><div>Durante a fiscaliza\u00e7\u00e3o, os auditores identificaram transa\u00e7\u00f5es envolvendo produtos como:<\/div><div><br><\/div><div>bebidas alco\u00f3licas;<\/div><div>materiais de limpeza;<\/div><div>ra\u00e7\u00e3o para animais;<\/div><div>outros itens n\u00e3o aliment\u00edcios.<\/div><div>ALei n\u00ba 6.321\/1976, que instituiu o PAT, estabelece que as despesas do programa devem abranger exclusivamente refei\u00e7\u00f5es e a aquisi\u00e7\u00e3o de g\u00eaneros aliment\u00edcios.<\/div><div><br><\/div><div>A finalidade do benef\u00edcio n\u00e3o \u00e9 alterada pelo fato de o estabelecimento comercial vender diferentes categorias de produtos. Supermercados que recebem vale-alimenta\u00e7\u00e3o, por exemplo, devem restringir as transa\u00e7\u00f5es aos itens permitidos.<\/div><div><br><\/div><div>Operadoras devem impedir compras irregulares<\/div><div>O Minist\u00e9rio do Trabalho entende que as empresas respons\u00e1veis pelos cart\u00f5es devem manter mecanismos capazes de impedir ou identificar transa\u00e7\u00f5es incompat\u00edveis com a finalidade do benef\u00edcio.<\/div><div><br><\/div><div>Esses controles podem considerar informa\u00e7\u00f5es como:<\/div><div><br><\/div><div>classifica\u00e7\u00e3o do estabelecimento;<\/div><div>categoria dos produtos adquiridos;<\/div><div>perfil da transa\u00e7\u00e3o;<\/div><div>padr\u00f5es at\u00edpicos de utiliza\u00e7\u00e3o;<\/div><div>registros de compras incompat\u00edveis com alimenta\u00e7\u00e3o.<\/div><div>A fiscaliza\u00e7\u00e3o questiona situa\u00e7\u00f5es nas quais os cart\u00f5es continuaram autorizando a compra de produtos expressamente estranhos \u00e0 alimenta\u00e7\u00e3o do trabalhador.<\/div><div><br><\/div><div>A responsabilidade, contudo, dever\u00e1 ser analisada individualmente nos processos administrativos. Ser\u00e1 necess\u00e1rio verificar qual agente deu causa \u00e0 irregularidade e quais mecanismos estavam dispon\u00edveis para evitar a opera\u00e7\u00e3o.<\/div><div><br><\/div><div>Regras tamb\u00e9m valem para empresas fora do PAT<\/div><div>Um dos pontos de diverg\u00eancia entre o governo e as operadoras est\u00e1 no alcance das novas regras.<\/div><div><br><\/div><div>Algumas empresas do setor entendiam que as limita\u00e7\u00f5es do Decreto n\u00ba 12.712\/2025 seriam aplic\u00e1veis apenas aos benef\u00edcios concedidos dentro do PAT.<\/div><div><br><\/div><div>O Minist\u00e9rio do Trabalho afirma que as exig\u00eancias tamb\u00e9m alcan\u00e7am empresas que fornecem vale-alimenta\u00e7\u00e3o ou vale-refei\u00e7\u00e3o com fundamento na legisla\u00e7\u00e3o trabalhista, mesmo quando n\u00e3o est\u00e3o inscritas no programa.<\/div><div><br><\/div><div>Em julho, o MTE publicou umaorienta\u00e7\u00e3o esclarecendo que as regras se aplicam a todas as empresas, independentemente da ades\u00e3o ao PAT.<\/div><div><br><\/div><div>Segundo o \u00f3rg\u00e3o, est\u00e3o sujeitos \u00e0s exig\u00eancias:<\/div><div><br><\/div><div>empregadores que concedem os benef\u00edcios;<\/div><div>operadoras dos cart\u00f5es;<\/div><div>empresas facilitadoras;<\/div><div>estabelecimentos comerciais credenciados;<\/div><div>demais participantes dos arranjos de pagamento.<\/div><div>Empresas podem perder incentivos fiscais<\/div><div>Al\u00e9m das multas, o descumprimento das regras pode provocar a perda de benef\u00edcios fiscais e administrativos associados ao PAT.<\/div><div><br><\/div><div>As empresas inscritas no programa e tributadas pelo Lucro Real podem deduzir parte das despesas com a alimenta\u00e7\u00e3o dos trabalhadores do Imposto sobre a Renda da Pessoa Jur\u00eddica, observados os limites legais.<\/div><div><br><\/div><div>Quando concedido de acordo com as regras, o benef\u00edcio tamb\u00e9m n\u00e3o integra a remunera\u00e7\u00e3o do empregado e n\u00e3o entra na base de incid\u00eancia de encargos trabalhistas e previdenci\u00e1rios.<\/div><div><br><\/div><div>A manuten\u00e7\u00e3o desses tratamentos depende do cumprimento da legisla\u00e7\u00e3o. Irregularidades podem gerar:<\/div><div><br><\/div><div>aplica\u00e7\u00e3o de multa;<\/div><div>cancelamento da inscri\u00e7\u00e3o no PAT;<\/div><div>perda do incentivo fiscal;<\/div><div>cobran\u00e7a de tributos e encargos;<\/div><div>responsabiliza\u00e7\u00e3o dos agentes que deram causa ao descumprimento;<\/div><div>descredenciamento ou cancelamento do registro de operadoras.<\/div><div>No caso das facilitadoras, a reincid\u00eancia em determinadas pr\u00e1ticas proibidas pode resultar na aplica\u00e7\u00e3o da multa em dobro e no cancelamento do registro no PAT.<\/div><div><br><\/div><div>Operadoras afirmam cumprir a legisla\u00e7\u00e3o<\/div><div>A Alelo, a Pluxee, a Ticket Restaurante e a VR confirmaram o recebimento das notifica\u00e7\u00f5es e informaram que apresentar\u00e3o os esclarecimentos e as defesas cab\u00edveis dentro dos prazos dos processos.<\/div><div><br><\/div><div>As companhias sustentam que suas opera\u00e7\u00f5es seguem a legisla\u00e7\u00e3o e as diretrizes aplic\u00e1veis ao PAT.<\/div><div><br><\/div><div>A exist\u00eancia de notifica\u00e7\u00e3o ou autua\u00e7\u00e3o n\u00e3o representa decis\u00e3o definitiva de responsabilidade. As infra\u00e7\u00f5es ainda ser\u00e3o analisadas em processos administrativos, nos quais as empresas poder\u00e3o contestar as conclus\u00f5es da fiscaliza\u00e7\u00e3o e apresentar documentos.<\/div><div><br><\/div><div>Somente ap\u00f3s a conclus\u00e3o desses procedimentos poder\u00e3o ser confirmadas as penalidades aplic\u00e1veis a cada empresa.<\/div><div><br><\/div><div>O que os empregadores precisam revisar<\/div><div>A fiscaliza\u00e7\u00e3o n\u00e3o est\u00e1 restrita \u00e0s grandes operadoras. Empresas que concedem vale-alimenta\u00e7\u00e3o ou vale-refei\u00e7\u00e3o tamb\u00e9m precisam verificar se os contratos e procedimentos internos est\u00e3o adequados.<\/div><div><br><\/div><div>Entre os pontos que devem ser revisados est\u00e3o:<\/div><div><br><\/div><div>exist\u00eancia de descontos ou bonifica\u00e7\u00f5es no contrato;<\/div><div>recebimento de vantagens n\u00e3o relacionadas \u00e0 alimenta\u00e7\u00e3o;<\/div><div>regularidade da operadora contratada;<\/div><div>finalidade atribu\u00edda aos cart\u00f5es;<\/div><div>orienta\u00e7\u00e3o fornecida aos empregados;<\/div><div>regras para bloqueio de compras indevidas;<\/div><div>tratamento trabalhista, previdenci\u00e1rio e tribut\u00e1rio do benef\u00edcio;<\/div><div>ades\u00e3o e situa\u00e7\u00e3o cadastral no PAT, quando aplic\u00e1vel.<\/div><div>Contratos que contenham condi\u00e7\u00f5es incompat\u00edveis com o decreto n\u00e3o devem ser prorrogados sem a devida adequa\u00e7\u00e3o.<\/div><div><br><\/div><div>Tamb\u00e9m \u00e9 recomend\u00e1vel documentar as orienta\u00e7\u00f5es fornecidas aos trabalhadores sobre os produtos que podem ser adquiridos com cada benef\u00edcio.<\/div><div><br><\/div><div>Fiscaliza\u00e7\u00e3o alcan\u00e7a toda a cadeia dos benef\u00edcios<\/div><div>A notifica\u00e7\u00e3o das 115 empresas mostra que o governo passou a fiscalizar n\u00e3o apenas a concess\u00e3o do benef\u00edcio pelo empregador, mas toda a cadeia de opera\u00e7\u00e3o dos vales.<\/div><div><br><\/div><div>Isso inclui as condi\u00e7\u00f5es cobradas dos estabelecimentos, os prazos de pagamento, os incentivos oferecidos aos contratantes e o controle sobre a utiliza\u00e7\u00e3o dos recursos pelos trabalhadores.<\/div><div><br><\/div><div>Para os departamentos pessoal, jur\u00eddico e de recursos humanos, a revis\u00e3o deve envolver tanto os aspectos trabalhistas do benef\u00edcio quanto as cl\u00e1usulas comerciais mantidas com as operadoras.<\/div><div><br><\/div><div>J\u00e1 os profissionais da contabilidade devem observar os efeitos de eventuais irregularidades sobre os incentivos fiscais, a incid\u00eancia de encargos e a dedutibilidade das despesas relacionadas ao P_  <\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>04\/09\/2026<\/em>\n\t\t\t\t<\/p><br \/><p><strong>Fonte : <\/strong><em>Portal Cont\u00e1beis<\/em><\/p>\n\t\t\t<\/div><div>03\/09\/2026 - <a data-fancybox data-src=\"#news12431\" href=\"javascript:;\" class=\"tool\" title=\"Regras e cuidados na contrata\u00e7\u00e3o de s\u00edndicos profissionais\">Regras e cuidados na contrata\u00e7\u00e3o de s\u00edndicos pr...<\/a><\/div> \n\t\t\t<div id=\"news12431\" 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>Regras e cuidados na contrata\u00e7\u00e3o de s\u00edndicos profissionais<\/h2><br \/><br \/>\n\t\t\t\t<p>Entenda as regras tribut\u00e1rias e trabalhistas na contrata\u00e7\u00e3o de um s\u00edndico profissional. Saiba como funciona a natureza jur\u00eddica, emiss\u00e3o de nota fiscal, c\u00e1lculo do INSS e a declara\u00e7\u00e3o no eSocial.<div><br><\/div><div>A gest\u00e3o de condom\u00ednios deixou de ser uma tarefa amadora h\u00e1 muito tempo. Com or\u00e7amentos alt\u00edssimos, complexidade nas legisla\u00e7\u00f5es trabalhistas e a exig\u00eancia de manuten\u00e7\u00f5es preventivas rigorosas, a figura do s\u00edndico profissional deixou de ser uma tend\u00eancia para se tornar uma necessidade no mercado imobili\u00e1rio brasileiro.<\/div><div><br><\/div><div>No entanto, a contrata\u00e7\u00e3o desse especialista gera diversas d\u00favidas, especialmente para as administradoras de condom\u00ednios e escrit\u00f3rios de contabilidade. Afinal, qual \u00e9 a natureza jur\u00eddica desse v\u00ednculo? O s\u00edndico profissional deve ser contratado via CLT ou como prestador de servi\u00e7os? Como ficam o recolhimento de INSS e a presta\u00e7\u00e3o de informa\u00e7\u00f5es no eSocial?<\/div><div><br><\/div><div>Neste artigo vamos desmistificar todas as regras cont\u00e1beis, tribut\u00e1rias e trabalhistas que envolvem a contrata\u00e7\u00e3o de s\u00edndicos profissionais. Acompanhe!<\/div><div><br><\/div><div>O Crescimento da Profiss\u00e3o e a Base Legal<\/div><div>O C\u00f3digo Civil Brasileiro, em seu artigo 1.347, \u00e9 claro ao estabelecer que a assembleia poder\u00e1 escolher um s\u00edndico, que n\u00e3o seja cond\u00f4mino, para administrar o condom\u00ednio por um prazo de at\u00e9 dois anos, o qual poder\u00e1 ser renovado.<\/div><div><br><\/div><div>Essa abertura legal permitiu a profissionaliza\u00e7\u00e3o do setor. Contudo, o C\u00f3digo Civil regulamenta a figura do representante legal do condom\u00ednio, mas n\u00e3o detalha a forma de tributa\u00e7\u00e3o ou o formato do v\u00ednculo trabalhista. \u00c9 exatamente a\u00ed que entra a expertise da contabilidade e da administradora para evitar passivos financeiros e fiscais para o condom\u00ednio.<\/div><div><br><\/div><div>Qual a Natureza Jur\u00eddica do V\u00ednculo do S\u00edndico Profissional?<\/div><div>A primeira grande d\u00favida na contrata\u00e7\u00e3o de um s\u00edndico profissional diz respeito ao seu enquadramento jur\u00eddico: ele \u00e9 um funcion\u00e1rio do condom\u00ednio (CLT) ou um prestador de servi\u00e7os?<\/div><div><br><\/div><div>A resposta direta \u00e9: o s\u00edndico exerce um mandato e atua, na esmagadora maioria das vezes, como um prestador de servi\u00e7os.<\/div><div><br><\/div><div>A Inexist\u00eancia do V\u00ednculo Empregat\u00edcio (CLT)<\/div><div>Para que se configure o v\u00ednculo empregat\u00edcio (CLT), a legisla\u00e7\u00e3o trabalhista exige a presen\u00e7a de quatro requisitos simult\u00e2neos:<\/div><div><br><\/div><div>Pessoalidade: O servi\u00e7o deve ser prestado por pessoa f\u00edsica espec\u00edfica.<\/div><div>Onerosidade: H\u00e1 pagamento de sal\u00e1rio.<\/div><div>N\u00e3o eventualidade (Habitualidade): O trabalho \u00e9 prestado de forma cont\u00ednua.<\/div><div>Subordina\u00e7\u00e3o: O trabalhador recebe ordens de um superior.<\/div><div>No caso do s\u00edndico profissional, o requisito da subordina\u00e7\u00e3o jur\u00eddica n\u00e3o existe. O s\u00edndico n\u00e3o recebe \"ordens\" de um chefe; ele \u00e9 o representante m\u00e1ximo do condom\u00ednio, eleito em assembleia para cumprir a conven\u00e7\u00e3o e atuar como mandat\u00e1rio. Ele responde \u00e0 assembleia de moradores, mas possui autonomia para gerir o condom\u00ednio.<\/div><div><br><\/div><div>Portanto, a contrata\u00e7\u00e3o via CLT n\u00e3o se aplica \u00e0 figura do s\u00edndico. Ele deve ser contratado sempre atrav\u00e9s de um contrato de presta\u00e7\u00e3o de servi\u00e7os atrelado ao mandato de elei\u00e7\u00e3o.<\/div><div><br><\/div><div>Emiss\u00e3o de Nota Fiscal (NF), RPA e a Quest\u00e3o do MEI<\/div><div>Definido que o s\u00edndico \u00e9 um prestador de servi\u00e7os, como o condom\u00ednio deve remuner\u00e1-lo legalmente? O s\u00edndico profissional pode atuar de duas formas: como Pessoa F\u00edsica (Aut\u00f4nomo) ou como Pessoa Jur\u00eddica (Empresa).<\/div><div><br><\/div><div>1. S\u00edndico Profissional Aut\u00f4nomo (Pessoa F\u00edsica)<\/div><div>Muitos s\u00edndicos em in\u00edcio de carreira atuam como pessoas f\u00edsicas. Nesse caso, o condom\u00ednio deve emitir mensalmente o RPA (Recibo de Pagamento a Aut\u00f4nomo).<\/div><div><br><\/div><div>Optar pelo RPA costuma ser a alternativa mais cara tanto para o profissional quanto para o condom\u00ednio, devido \u00e0 alta carga tribut\u00e1ria (que explicaremos no t\u00f3pico de INSS e IRRF).<\/div><div><br><\/div><div>2. S\u00edndico Profissional Pessoa Jur\u00eddica (CNPJ)<\/div><div>A forma mais recomendada, segura e econ\u00f4mica \u00e9 a contrata\u00e7\u00e3o do s\u00edndico atrav\u00e9s de um CNPJ, com a respectiva emiss\u00e3o de Nota Fiscal de Servi\u00e7os (NFS-e).<\/div><div><br><\/div><div>O condom\u00ednio contrata a empresa do s\u00edndico. No entanto, \u00e9 fundamental que o Contrato de Presta\u00e7\u00e3o de Servi\u00e7os deixe claro quem ser\u00e1 a pessoa f\u00edsica (s\u00f3cio da empresa) que exercer\u00e1 o mandato de s\u00edndico, garantindo a transpar\u00eancia com os cond\u00f4minos.<\/div><div><br><\/div><div>Aten\u00e7\u00e3o: S\u00edndico Profissional PODE ser MEI?<\/div><div>N\u00e3o, o s\u00edndico profissional n\u00e3o pode atuar como Microempreendedor Individual (MEI).<\/div><div><br><\/div><div>Essa \u00e9 uma das maiores falhas identificadas por auditorias condominiais. A atividade de s\u00edndico profissional recai sobre o CNAE (Classifica\u00e7\u00e3o Nacional de Atividades Econ\u00f4micas) 6832-8\/00 - Gest\u00e3o e administra\u00e7\u00e3o da propriedade imobili\u00e1ria.<\/div><div><br><\/div><div>Este CNAE \u00e9 considerado uma atividade de natureza intelectual e regulamentada (muitas vezes ligada ao CRA - Conselho Regional de Administra\u00e7\u00e3o), sendo expressamente vedado ao MEI.<\/div><div><br><\/div><div>Se um s\u00edndico apresentar uma nota fiscal de MEI utilizando um CNAE mascarado (como \"promotor de vendas\" ou \"apoio administrativo\"), o condom\u00ednio e a administradora estar\u00e3o compactuando com uma fraude fiscal, pass\u00edvel de autua\u00e7\u00e3o pela Receita Federal. O correto \u00e9 que o s\u00edndico PJ seja enquadrado, no m\u00ednimo, como Microempresa (ME) optante pelo Simples Nacional.<\/div><div><br><\/div><div>Regras de Recolhimento de INSS e Tributos<\/div><div>A tributa\u00e7\u00e3o muda drasticamente dependendo de como o s\u00edndico atua (PF ou PJ). \u00c9 papel da administradora e do contador executar essas reten\u00e7\u00f5es de forma impec\u00e1vel.<\/div><div><br><\/div><div>Recolhimentos sobre o S\u00edndico Aut\u00f4nomo (RPA)<\/div><div>Se o condom\u00ednio contratar um s\u00edndico pessoa f\u00edsica, a carga tribut\u00e1ria \u00e9 pesada. Sobre o valor dos honor\u00e1rios (pr\u00f3-labore\/remunera\u00e7\u00e3o), incidem:<\/div><div><br><\/div><div>Recolhimentos sobre o S\u00edndico Pessoa Jur\u00eddica (Nota Fiscal)<\/div><div>Quando o s\u00edndico \u00e9 PJ (Geralmente optante pelo Simples Nacional no Anexo III), a rela\u00e7\u00e3o financeira fica muito mais limpa:<\/div><div><br><\/div><div>A Correta Declara\u00e7\u00e3o do S\u00edndico Profissional no eSocial<\/div><div>Com a consolida\u00e7\u00e3o do eSocial, todas as movimenta\u00e7\u00f5es financeiras relacionadas a remunera\u00e7\u00e3o de trabalho devem ser informadas ao Governo Federal, incluindo os s\u00edndicos (sejam eles profissionais ou moradores isentos). A DCTFWeb e a EFD-Reinf amarram essas informa\u00e7\u00f5es, e qualquer erro gera multas autom\u00e1ticas.<\/div><div><br><\/div><div>A forma de declarar depende da natureza jur\u00eddica explicada acima.<\/div><div><br><\/div><div>Cen\u00e1rio 1: S\u00edndico Aut\u00f4nomo (Pessoa F\u00edsica) \/ Recebendo RPA<\/div><div>Se o s\u00edndico n\u00e3o tem CNPJ, ele \u00e9 tratado no eSocial como Contribuinte Individual.<\/div><div><br><\/div><div>Evento S-2300 (Trabalhador Sem V\u00ednculo de Emprego): Embora o envio desse evento seja facultativo para s\u00edndicos (categoria 761 - Contribuinte Individual - Associado\/S\u00edndico ou membro de conselho de administra\u00e7\u00e3o), \u00e9 altamente recomend\u00e1vel que a contabilidade da administradora o envie. Isso cria o cadastro do s\u00edndico no sistema do condom\u00ednio.<\/div><div>Evento S-1200 (Remunera\u00e7\u00e3o de Trabalhador vinculado ao RGPS): Mensalmente, o valor pago a t\u00edtulo de honor\u00e1rios deve ser informado neste evento, gerando a base de c\u00e1lculo para a reten\u00e7\u00e3o dos 11% e o pagamento dos 20% patronais.<\/div><div>Evento S-1210 (Pagamentos de Rendimentos do Trabalho): Informa a data em que o pagamento efetivamente caiu na conta do s\u00edndico, base para o c\u00e1lculo do Imposto de Renda (IRRF).<\/div><div>Cen\u00e1rio 2: S\u00edndico Pessoa Jur\u00eddica (Emissor de Nota Fiscal)<\/div><div>Neste cen\u00e1rio, a rela\u00e7\u00e3o se d\u00e1 no \u00e2mbito do cruzamento de notas fiscais de servi\u00e7os. Como o s\u00edndico emite uma Nota Fiscal contra o CNPJ do condom\u00ednio, a administradora deve focar na EFD-Reinf (Escritura\u00e7\u00e3o Fiscal Digital de Reten\u00e7\u00f5es e Outras Informa\u00e7\u00f5es Fiscais).<\/div><div><br><\/div><div>Mesmo que o s\u00edndico seja do Simples Nacional e n\u00e3o sofra reten\u00e7\u00f5es na fonte de INSS ou IR\/PIS\/COFINS\/CSLL, a nota fiscal deve ser escriturada no sistema cont\u00e1bil. A administradora declarar\u00e1 essa nota nos eventos da s\u00e9rie R-4000 da EFD-Reinf (reten\u00e7\u00f5es na fonte) caso haja alguma reten\u00e7\u00e3o de imposto de renda ou contribui\u00e7\u00e3o, o que \u00e9 raro em Simples Nacional, mas vital em Lucro Presumido.<\/div><div><br><\/div><div>Aten\u00e7\u00e3o ao risco da \"Pejotiza\u00e7\u00e3o\" no eSocial: Se a Receita Federal cruzar os dados e perceber que um s\u00edndico atua de forma exclusiva para um \u00fanico condom\u00ednio, cumprindo hor\u00e1rio fixo e recebendo ordens de um conselho (configurando subordina\u00e7\u00e3o), pode haver a descaracteriza\u00e7\u00e3o da PJ. Por isso, a autonomia do s\u00edndico deve ser irrestrita e prevista em contrato.<\/div><div><br><\/div><div>5 Cuidados Essenciais no Contrato de Presta\u00e7\u00e3o de Servi\u00e7os<\/div><div>A rela\u00e7\u00e3o entre o condom\u00ednio e o s\u00edndico profissional inicia na ata de elei\u00e7\u00e3o, mas se consolida no Contrato de Presta\u00e7\u00e3o de Servi\u00e7os. A administradora deve orientar as partes a inclu\u00edrem cl\u00e1usulas que protejam o condom\u00ednio e delimitem as obriga\u00e7\u00f5es fiscais.<\/div><div><br><\/div><div>Certifique-se de que o contrato aborde:<\/div><div><br><\/div><div>Vincula\u00e7\u00e3o \u00e0 Ata: O contrato de presta\u00e7\u00e3o de servi\u00e7os deve ter prazo id\u00eantico ao do mandato estipulado na Ata da Assembleia (m\u00e1ximo de 2 anos). Se ele for destitu\u00eddo em assembleia, o contrato \u00e9 automaticamente rescindido.<\/div><div>Multas Rescis\u00f3rias: Como n\u00e3o \u00e9 regido pela CLT, o s\u00edndico n\u00e3o tem direito a aviso pr\u00e9vio CLT, FGTS ou seguro-desemprego. O que vale \u00e9 o que est\u00e1 no contrato. \u00c9 comum estipular uma multa de um ou dois honor\u00e1rios caso haja rompimento unilateral sem justa causa, mas o condom\u00ednio tamb\u00e9m pode prever isen\u00e7\u00e3o de multa em caso de destitui\u00e7\u00e3o por m\u00e1 gest\u00e3o comprovada.<\/div><div>Carga Hor\u00e1ria vs. SLA de Atendimento: O s\u00edndico profissional n\u00e3o tem carga hor\u00e1ria fixa (se tivesse, configuraria v\u00ednculo empregat\u00edcio). O contrato deve prever um SLA (Acordo de N\u00edvel de Servi\u00e7o): exemplo, duas visitas semanais ao condom\u00ednio, atendimento a emerg\u00eancias em at\u00e9 2 horas e prazo de 24h para resposta em canais digitais.<\/div><div>Cl\u00e1usula de Seguros: Exigir que o s\u00edndico profissional possua um Seguro de Responsabilidade Civil Profissional (E&amp;O - Errors and Omissions) para cobrir eventuais falhas de gest\u00e3o ou multas aplicadas ao condom\u00ednio por atraso em obriga\u00e7\u00f5es como o pr\u00f3prio eSocial.<\/div><div>Especifica\u00e7\u00e3o da Regularidade Fiscal: Inserir a obriga\u00e7\u00e3o de o s\u00edndico PJ apresentar mensalmente as CNDs (Certid\u00f5es Negativas de D\u00e9bitos) da sua empresa junto com a Nota Fiscal, garantindo que o condom\u00ednio n\u00e3o est\u00e1 pagando uma empresa inid\u00f4nea.<\/div><div>Conclus\u00e3o: O Papel Fundamental da Administradora e da Contabilidade<\/div><div>A contrata\u00e7\u00e3o de um s\u00edndico profissional \u00e9 um salto de qualidade na governan\u00e7a de qualquer condom\u00ednio. Por\u00e9m, a linha t\u00eanue entre a gest\u00e3o eficiente e o passivo fiscal e trabalhista reside na forma como essa contrata\u00e7\u00e3o \u00e9 instrumentalizada.<\/div><div><br><\/div><div>Escrit\u00f3rios de contabilidade e administradoras de condom\u00ednios possuem um papel consultivo crucial neste momento. Orientar o conselho fiscal a n\u00e3o aceitar Notas Fiscais de MEI para s\u00edndicos, realizar o c\u00e1lculo preciso do eSocial para profissionais aut\u00f4nomos e estruturar contratos que afastem o fantasma do v\u00ednculo de emprego s\u00e3o a\u00e7\u00f5es que demonstram autoridade e agregam imenso valor aos servi\u00e7os da sua administradora.<\/div><div><br><\/div><div>Garantir o Compliance Tribut\u00e1rio e Trabalhista n\u00e3o \u00e9 apenas evitar multas, \u00e9 garantir que o dinheiro dos cond\u00f4minos seja investido em melhorias, e n\u00e3o desperdi\u00e7ado no pagamento de autua\u00e7\u00f5es da Receita Federal._  <\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>03\/09\/2026<\/em>\n\t\t\t\t<\/p><br \/><p><strong>Fonte : <\/strong><em>Portal Cont\u00e1beis<\/em><\/p>\n\t\t\t<\/div><div>03\/09\/2026 - <a data-fancybox data-src=\"#news12432\" href=\"javascript:;\" class=\"tool\" title=\"O Nanoempreendedor na Reforma Tribut\u00e1ria: Inova\u00e7\u00e3o fiscal ou nova fronteira de passivos trabalhistas?\">O Nanoempreendedor na Reforma Tribut\u00e1ria: Inova\u00e7...<\/a><\/div> \n\t\t\t<div id=\"news12432\" 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>O Nanoempreendedor na Reforma Tribut\u00e1ria: Inova\u00e7\u00e3o fiscal ou nova fronteira de passivos trabalhistas?<\/h2><br \/><br \/>\n\t\t\t\t<p>A Reforma Tribut\u00e1ria (PLP 68\/2024) trouxe para o ordenamento jur\u00eddico a figura do nanoempreendedor, uma inova\u00e7\u00e3o desenhada para formalizar pessoas f\u00edsicas com faturamento anual de at\u00e9 R$ 40.500,00 (metade do limite do MEI). Com a promessa de isen\u00e7\u00e3o de IBS e CBS, o modelo soa como um avan\u00e7o para a base da pir\u00e2mide econ\u00f4mica e para ecossistemas de inova\u00e7\u00e3o \u00e1geis.<div><br><\/div><div>Contudo, sob a \u00f3tica da governan\u00e7a corporativa, a simplicidade tribut\u00e1ria esconde armadilhas severas. A facilidade de formaliza\u00e7\u00e3o n\u00e3o elimina a complexidade das rela\u00e7\u00f5es de trabalho.<\/div><div><br><\/div><div>O Risco Iminente da \"Pejotiza\u00e7\u00e3o\" em Massa<\/div><div>A cria\u00e7\u00e3o de um CNPJ simplificado pode ser interpretada, de forma m\u00edope, como um atalho para a redu\u00e7\u00e3o de encargos na folha de pagamento. O perigo reside na contrata\u00e7\u00e3o desenfreada desses nanoempreendedores por empresas maiores e startups para mascarar rela\u00e7\u00f5es de emprego.<\/div><div><br><\/div><div>A Justi\u00e7a do Trabalho analisa os fatos, n\u00e3o apenas os contratos. A presen\u00e7a dos requisitos do v\u00ednculo empregat\u00edcio pulveriza qualquer blindagem tribut\u00e1ria:<\/div><div><br><\/div><div>Gest\u00e3o de Risco de Terceiros e Due Diligence<\/div><div>Para as empresas contratantes, a intera\u00e7\u00e3o com nanoempreendedores traz um novo n\u00edvel de alerta nas pol\u00edticas de integridade. A falta de estrutura\u00e7\u00e3o gera contamina\u00e7\u00f5es em cadeia:<\/div><div><br><\/div><div>Governan\u00e7a Estrat\u00e9gica<\/div><div>No mercado B2B, a estrutura\u00e7\u00e3o de programas robustos de Compliance Trabalhista e Anticorrup\u00e7\u00e3o n\u00e3o \u00e9 apenas preven\u00e7\u00e3o; \u00e9 um mecanismo direto de valuation. Ao contratar nanoempreendedores, as corpora\u00e7\u00f5es precisam de arquiteturas contratuais limpas e processos de auditoria interna que garantam que o prestador atue com verdadeira independ\u00eancia t\u00e9cnica e econ\u00f4mica.<\/div><div><br><\/div><div>A inova\u00e7\u00e3o fiscal deve ser acompanhada de sofistica\u00e7\u00e3o jur\u00eddica. Afinal, a desorganiza\u00e7\u00e3o interna de terceiros n\u00e3o pode custar a seguran\u00e7a da opera\u00e7\u00e3o principal._  <\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>03\/09\/2026<\/em>\n\t\t\t\t<\/p><br \/><p><strong>Fonte : <\/strong><em>Portal Cont\u00e1beis<\/em><\/p>\n\t\t\t<\/div><div>02\/09\/2026 - <a data-fancybox data-src=\"#news12428\" href=\"javascript:;\" class=\"tool\" title=\"Seguro-desemprego para resgatados de trabalho escravo ter\u00e1 at\u00e9 6 parcelas\">Seguro-desemprego para resgatados de trabalho escr...<\/a><\/div> \n\t\t\t<div id=\"news12428\" 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>Seguro-desemprego para resgatados de trabalho escravo ter\u00e1 at\u00e9 6 parcelas<\/h2><br \/><br \/>\n\t\t\t\t<p>O Conselho Deliberativo do Fundo de Amparo ao Trabalhador (Codefat) ampliou de tr\u00eas para at\u00e9 seis o n\u00famero de parcelas do seguro-desemprego destinado ao trabalhador resgatado de regime de trabalho for\u00e7ado ou de condi\u00e7\u00e3o an\u00e1loga \u00e0 de escravo. A mudan\u00e7a foi estabelecida pela Resolu\u00e7\u00e3o Codefat n\u00ba 1.043, de 26 de agosto de 2026, publicada em edi\u00e7\u00e3o extra do Di\u00e1rio Oficial da Uni\u00e3o em 31 de agosto.<div><br><\/div><div>A nova regra altera a Resolu\u00e7\u00e3o Codefat n\u00ba 957, de 21 de setembro de 2022, que re\u00fane normas sobre concess\u00e3o, processamento e pagamento do seguro-desemprego. A atualiza\u00e7\u00e3o est\u00e1 relacionada \u00e0s disposi\u00e7\u00f5es da Lei n\u00ba 15.455, de 1\u00ba de julho de 2026.<\/div><div><br><\/div><div>Pela nova regulamenta\u00e7\u00e3o, o trabalhador resgatado ter\u00e1 direito a at\u00e9 seis parcelas, no valor de um sal\u00e1rio m\u00ednimo por parcela, dentro de cada per\u00edodo aquisitivo de 12 meses contado a partir da \u00faltima parcela recebida.<\/div><div><br><\/div><div>A altera\u00e7\u00e3o alcan\u00e7a os trabalhadores cuja dispensa em raz\u00e3o do resgate de situa\u00e7\u00e3o de trabalho for\u00e7ado ou de condi\u00e7\u00e3o an\u00e1loga \u00e0 de escravo tenha ocorrido a partir de 2 de junho de 2026.<\/div><div><br><\/div><div>O que mudou no seguro-desemprego do trabalhador resgatado<\/div><div>Antes da altera\u00e7\u00e3o, o trabalhador resgatado tinha direito a tr\u00eas parcelas do benef\u00edcio a cada per\u00edodo aquisitivo de 12 meses. A Resolu\u00e7\u00e3o Codefat n\u00ba 1.043\/2026 elevou esse limite para at\u00e9 seis parcelas.<\/div><div><br><\/div><div>O valor de cada parcela permanece vinculado a um sal\u00e1rio m\u00ednimo. Assim, a principal altera\u00e7\u00e3o promovida pela norma est\u00e1 relacionada \u00e0 quantidade m\u00e1xima de parcelas que podem ser concedidas ao trabalhador nessa situa\u00e7\u00e3o.<\/div><div><br><\/div><div>A contagem do per\u00edodo aquisitivo permanece estabelecida em 12 meses. Esse intervalo \u00e9 considerado a partir da data da \u00faltima parcela recebida pelo benefici\u00e1rio.<\/div><div><br><\/div><div>A nova quantidade de parcelas n\u00e3o se aplica indistintamente a todos os trabalhadores que recebem seguro-desemprego. A regra trata especificamente do benef\u00edcio destinado ao trabalhador resgatado de regime de trabalho for\u00e7ado ou de condi\u00e7\u00e3o an\u00e1loga \u00e0 de escravo.<\/div><div><br><\/div><div>Quem ser\u00e1 alcan\u00e7ado pela nova regra<\/div><div>A atualiza\u00e7\u00e3o contempla trabalhadores resgatados cuja dispensa tenha ocorrido em decorr\u00eancia do resgate de regime de trabalho for\u00e7ado ou de condi\u00e7\u00e3o an\u00e1loga \u00e0 de escravo.<\/div><div><br><\/div><div>Para esses trabalhadores, a norma passou a assegurar a possibilidade de concess\u00e3o de at\u00e9 seis parcelas do seguro-desemprego.<\/div><div><br><\/div><div>O crit\u00e9rio temporal definido pelo Codefat \u00e9 a data da dispensa decorrente do resgate. Dessa forma, a altera\u00e7\u00e3o alcan\u00e7a os casos ocorridos a partir de 2 de junho de 2026.<\/div><div><br><\/div><div>A mudan\u00e7a foi incorporada \u00e0s normas que regulamentam a concess\u00e3o, o processamento e o pagamento do benef\u00edcio do Programa do Seguro-Desemprego por meio da Resolu\u00e7\u00e3o Codefat n\u00ba 1.043\/2026.<\/div><div><br><\/div><div>Como funciona o per\u00edodo de recebimento<\/div><div>O benef\u00edcio do trabalhador resgatado corresponde a um sal\u00e1rio m\u00ednimo por parcela. Com a atualiza\u00e7\u00e3o, poder\u00e3o ser concedidas at\u00e9 seis parcelas dentro de cada per\u00edodo aquisitivo.<\/div><div><br><\/div><div>O per\u00edodo aquisitivo considerado pela norma \u00e9 de 12 meses, com a contagem iniciada a partir da \u00faltima parcela recebida pelo trabalhador.<\/div><div><br><\/div><div>A regra anterior previa somente tr\u00eas parcelas durante esse per\u00edodo. Com a altera\u00e7\u00e3o, o limite foi ampliado para seis, desde que o trabalhador esteja enquadrado nas condi\u00e7\u00f5es estabelecidas pela regulamenta\u00e7\u00e3o.<\/div><div><br><\/div><div>A nova sistem\u00e1tica deve ser considerada para os trabalhadores cuja dispensa decorrente do resgate tenha ocorrido a partir de 2 de junho de 2026, conforme definido pela Resolu\u00e7\u00e3o Codefat n\u00ba 1.043\/2026.<\/div><div><br><\/div><div>Impactos para a classe cont\u00e1bil<\/div><div>A altera\u00e7\u00e3o amplia a quantidade m\u00e1xima de parcelas que pode ser considerada no acompanhamento do seguro-desemprego devido ao trabalhador resgatado, passando de tr\u00eas para at\u00e9 seis parcelas.<\/div><div><br><\/div><div>Para a classe cont\u00e1bil, a principal aten\u00e7\u00e3o est\u00e1 relacionada \u00e0 aplica\u00e7\u00e3o temporal da nova regra, j\u00e1 que ela alcan\u00e7a dispensas decorrentes de resgate ocorridas a partir de 2 de junho de 2026.<\/div><div><br><\/div><div>A atualiza\u00e7\u00e3o tamb\u00e9m exige a observ\u00e2ncia da nova regulamenta\u00e7\u00e3o nos procedimentos relacionados aos trabalhadores enquadrados nessa situa\u00e7\u00e3o, especialmente quanto \u00e0 quantidade de parcelas e ao per\u00edodo aquisitivo de 12 meses._  <\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>02\/09\/2026<\/em>\n\t\t\t\t<\/p><br \/><p><strong>Fonte : <\/strong><em>Portal Cont\u00e1beis<\/em><\/p>\n\t\t\t<\/div><div>02\/09\/2026 - <a data-fancybox data-src=\"#news12429\" href=\"javascript:;\" class=\"tool\" title=\"TST reafirma direito de trabalhadoras \u00e0 folga dominical quinzenal\">TST reafirma direito de trabalhadoras \u00e0 folga dom...<\/a><\/div> \n\t\t\t<div id=\"news12429\" 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>TST reafirma direito de trabalhadoras \u00e0 folga dominical quinzenal<\/h2><br \/><br \/>\n\t\t\t\t<p>Decis\u00e3o recente do Tribunal Superior do Trabalho (TST) reafirma direito de trabalhadoras \u00e0 folga dominical quinzenal. O entendimento refor\u00e7a a necessidade de organiza\u00e7\u00e3o das escalas pelas empresas para garantir o descanso quinzenal. A medida deve ser observada na elabora\u00e7\u00e3o das jornadas de trabalho. D\u00ea o play e saiba mais sobre esse assunto!_  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>02\/09\/2026<\/em>\n\t\t\t\t<\/p><br \/><p><strong>Fonte : <\/strong><em>Portal Cont\u00e1beis<\/em><\/p>\n\t\t\t<\/div>\n\n\n<\/span>\n<!-- CJT Shortcode Block (3) - noticias - END -->\n\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b0e3b19 e-con-full e-flex e-con e-child\" data-id=\"b0e3b19\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b5a85fb elementor-widget elementor-widget-heading\" data-id=\"b5a85fb\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Imposto do dia<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c4b00f7 elementor-widget elementor-widget-shortcode\" data-id=\"c4b00f7\" data-element_type=\"widget\" id=\"imp\" 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 (2) - imposto - START -->\n<span id='csmi-f745efd92c620f37324a40ec302fd982' class='csmi csmi-bid-2 csmi-imposto'>\ufeff<div id=\"Imposto\">\n\t\n    \n\n    <div>15\/09\/2026 - 3&ordf; Feira<\/div><br \/>\n\n\n\n    <div>- EFD-Contribuicoes;<br \/> \n- EFD-Reinf;<br \/>\n- IRRF;<br \/>\n- IOF;<br \/>\n- PIS\/Pasep;<br \/>\n- Cide - Remessas ao Exterior;<br \/>\n- Cide - Combustiveis;<br \/>\n- CPSS;\n<\/div>\n<\/div>\n\n<\/span>\n<!-- CJT Shortcode Block (2) - imposto - END -->\n\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5d42bc6 e-con-full e-flex e-con e-child\" data-id=\"5d42bc6\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-24efe55 elementor-widget elementor-widget-heading\" data-id=\"24efe55\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Calend\u00e1rio de Obriga\u00e7\u00f5es<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d28c4c0 elementor-widget elementor-widget-shortcode\" data-id=\"d28c4c0\" data-element_type=\"widget\" id=\"cal\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-shortcode\">\n\n<!-- CJT Shortcode Block (1) - calendario - START -->\n<span id='csmi-5f128d3f103d18d95ed9f28fbccfddb6' class='csmi csmi-bid-1 csmi-calendario'>\ufeff<form name=\"frm\" id=\"frm\" action=\"javascript:void(0)\" method=\"post\" autocomplete=\"off\">\n<div id=\"vis3\" style=\"display:none; font-size:12px; font-family:verdana; position:relative; overflow:auto; width:80%!important; border-radius:5px; height:550px;\"><p>&nbsp;<\/p>\n<table width=\"750\" border=\"1\" cellpadding=\"0\" cellspacing=\"0\" bordercolor=\"#CCCCCC\">   <tbody>\n    <tr>\n      <td height=\"70\" rowspan=\"2\" width=\"123\"><strong>C\u00f3digo de Receita<\/strong><\/td>\n      <td width=\"105\"><strong>Grupo de Tributo<\/strong><\/td>\n      <td width=\"504\"><strong>Descri\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"247\"><strong>Per\u00edodo de Apura\u00e7\u00e3o<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"35\" width=\"105\"><strong>Documento Arrecada\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"504\"><strong>Categoria da Declara\u00e7\u00e3o \/ Origem Escritura\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"247\"><strong>Fundamenta\u00e7\u00e3o Legal<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">8053<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - T\u00edtulos de renda fixa - Pessoa F\u00edsica<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L9779.htm#art5\">Lei n\u00ba 9.779\/99 Art. 5\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3426<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - T\u00edtulos de renda fixa - Pessoa Jur\u00eddica<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L9779.htm#art5\">Lei n\u00ba 9.779\/99 Art. 5\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">6800<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Fundo de Investimento sujeito \u00e0 tributa\u00e7\u00e3o peri\u00f3dica<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2023-2026\/2023\/Lei\/L14754.htm#art17\">Lei n\u00ba 14.754\/23 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">6813<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Fundo de Investimento em A\u00e7\u00f5es<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2023-2026\/2023\/Lei\/L14754.htm#art17\">Lei n\u00ba 14.754\/23 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5273<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Opera\u00e7\u00f5es de swap<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L8981.htm#art74\">Lei n\u00ba 8.981\/95 Art. 74<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">8468<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Day-Trade - Opera\u00e7\u00f5es em Bolsas<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l9959.htm#art8\">Lei n\u00ba 9.959\/00 Art. 8\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5557<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Ganhos l\u00edquidos em opera\u00e7\u00f5es em bolsas e assemelhados<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L11033.htm#art2\">Lei n\u00ba 11.033\/04 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5706<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Juros remunerat\u00f3rios do capital pr\u00f3prio\u00a0<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L9249.htm#art9..\">Lei n\u00ba 9.249\/95 Art. 9\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"69\" rowspan=\"2\" width=\"123\">5232<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Fundos de Investimento Imobili\u00e1rio (FII) e Fundos de Investimento nas Cadeias Produtivas do Agroneg\u00f3cio (Fiagro) - Resgate ou amortiza\u00e7\u00e3o de cotas ou distribui\u00e7\u00e3o de rendimentos<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L8668.htm#art17\">Lei n\u00ba 8.668\/03 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0924<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Demais rendimentos de capital<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8313cons.htm#art16\">Lei n\u00ba 8.313\/91 Art. 16<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3699<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Aplica\u00e7\u00f5es financeiras em ativos de infraestrutura - Tributa\u00e7\u00e3o Exclusiva<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2007-2010\/2007\/lei\/l11478.htm#art2\">Lei n\u00ba 11.478\/07 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5029<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Ganho de Capital - Integraliza\u00e7\u00e3o de Cotas com Ativos<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2014\/lei\/l13043.htm#art1\">Lei n\u00ba 13.043\/14 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5035<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Fundos de Investimento<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2014\/lei\/l13043.htm#art8\">Lei n\u00ba 13.043\/14 Art. 8\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"69\" rowspan=\"2\" width=\"123\">1605<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Fundo de Investimento em Participa\u00e7\u00f5es (FIP), Fundo de Investimento em \u00cdndice de Mercado (Exchange Traded Fund - ETF), Fundo de Investimento em Direitos Credit\u00f3rios (FIDC) e Fundo Multimercado (FIM)<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2023-2026\/2023\/Lei\/L14754.htm#art24\">Lei n\u00ba 14.754\/23 Art. 24<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5286<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Residentes ou Domiciliados no Exterior - Aplica\u00e7\u00f5es Financeiras<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8383.htm#art29\">Lei n\u00ba 8.8383\/91 Art. 29<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">9453<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Residentes ou Domiciliados no Exterior - Juros remunerat\u00f3rios de capital pr\u00f3prio<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art97.\">Decreto-Lei n\u00ba 5.844\/43 Art. 97<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0916<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Outros Rendimentos - Pr\u00eamios obtidos em concursos e sorteios<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art96\">Decreto-Lei n\u00ba 5.844\/43 Art. 96<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">8673<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Outros Rendimentos - Pr\u00eamios obtidos em bingos<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art96\">Decreto-Lei n\u00ba 5.844\/43 Art. 96<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">9385<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Outros Rendimentos - Multas e vantagens<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L9430.htm#art70\">Lei n\u00ba 9.430\/96 Art. 70<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1150<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Opera\u00e7\u00f5es de Cr\u00e9dito - Pessoa Jur\u00eddica<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L5143.htm#art1\">Lei n\u00ba 5.143\/66 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">7893<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Opera\u00e7\u00f5es de Cr\u00e9dito - Pessoa F\u00edsica<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L5143.htm#art1\">Lei n\u00ba 5.143\/66 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4290<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Opera\u00e7\u00f5es de C\u00e2mbio - Entrada de moeda<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L8894.htm#art6\">Lei n\u00ba 8.894\/94 Art. 6\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5220<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Opera\u00e7\u00f5es de C\u00e2mbio - Sa\u00edda de moeda<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L8894.htm#art6\">Lei n\u00ba 8.894\/94 Art. 6\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">6854<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Aplica\u00e7\u00f5es Financeiras<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/1989_1994\/l8033.htm#art1\">Lei n\u00ba 8.033\/90 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">6895<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Factoring\u00a0<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l9532.htm#art58\">Lei n\u00ba 9.532\/97 Art. 58<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3467<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Seguros<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L5143.htm#art1\">Lei n\u00ba 5.143\/66 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4028<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Ouro, Ativo Financeiro<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/Leis\/L7766.htm#art4\">Lei n\u00ba 7.766\/89 Art. 4\u00ba<\/a><\/td>\n    <\/tr>\n  <\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<\/div><div id=\"vis8\" style=\"display:none; font-size:12px; font-family:verdana; position:relative; overflow:auto; width:80%!important; border-radius:5px; height:550px;\"><p>&nbsp;<\/p>\n<table width=\"750\" border=\"1\" cellpadding=\"0\" cellspacing=\"0\" bordercolor=\"#CCCCCC\">   <colgroup>\n  <col width=\"123\">\n  <col width=\"105\">\n  <col width=\"504\">\n  <col width=\"247\">\n  <\/colgroup>\n  <tbody>\n    <tr>\n      <td height=\"70\" rowspan=\"2\" width=\"123\"><strong>C\u00f3digo de Receita<\/strong><\/td>\n      <td width=\"105\"><strong>Grupo de Tributo<\/strong><\/td>\n      <td width=\"504\"><strong>Descri\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"247\"><strong>Per\u00edodo de Apura\u00e7\u00e3o<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"35\" width=\"105\"><strong>Documento Arrecada\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"504\"><strong>Categoria da Declara\u00e7\u00e3o \/ Origem Escritura\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"247\"><strong>Fundamenta\u00e7\u00e3o Legal<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1661<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Servidor Civil Ativo<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art4..\">Lei n\u00ba 10.887\/04 Art. 4\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1700<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Servidor Civil Inativo<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art4..\">Lei n\u00ba 10.887\/04 Art. 4\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1717<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Pensionista Civil<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art4..\">Lei n\u00ba 10.887\/04 Art. 4\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1769<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Patronal - Servidor Civil Ativo - Opera\u00e7\u00e3o Intra-Or\u00e7ament\u00e1ria<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art8\">Lei n\u00ba 10.887\/04 Art. 8\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1814<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Patronal - Servidor no Exterior - Opera\u00e7\u00e3o Intra-Or\u00e7ament\u00e1ria<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art8\">Lei n\u00ba 10.887\/04 Art. 8\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1723<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Servidor Civil Ativo - Precat\u00f3rio Judicial e Requisi\u00e7\u00e3o de Pequeno Valor<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art4..\">Lei n\u00ba 10.887\/04 Art. 4\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1730<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Servidor Civil Inativo - Precat\u00f3rio Judicial e Requisi\u00e7\u00e3o de Pequeno Valor<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art5\">Lei n\u00ba 10.887\/04 Art. 5\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1752<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Pensionista - Precat\u00f3rio Judicial e Requisi\u00e7\u00e3o de Pequeno Valor<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art5\">Lei n\u00ba 10.887\/04 Art. 5\u00ba<\/a><\/td>\n    <\/tr>\n  <\/tbody>\n<\/table>\n<\/div><div id=\"vis10\" style=\"display:none; font-size:12px; font-family:verdana; position:relative; overflow:auto; width:80%!important; border-radius:5px; height:550px;\"><p>&nbsp;<\/p>\n<table width=\"750\" border=\"1\" cellpadding=\"0\" cellspacing=\"0\" bordercolor=\"#CCCCCC\">   <tbody>\n    <tr>\n      <td height=\"70\" rowspan=\"2\" width=\"123\"><strong>C\u00f3digo de Receita<\/strong><\/td>\n      <td width=\"105\"><strong>Grupo de Tributo<\/strong><\/td>\n      <td width=\"504\"><strong>Descri\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"247\"><strong>Per\u00edodo de Apura\u00e7\u00e3o<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"35\" width=\"105\"><strong>Documento Arrecada\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"504\"><strong>Categoria da Declara\u00e7\u00e3o \/ Origem Escritura\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"247\"><strong>Fundamenta\u00e7\u00e3o Legal<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5299<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Juros de empr\u00e9stimos externos (Institui\u00e7\u00e3o autorizada a operar no mercado de c\u00e2mbio pelo Banco Central do Brasil)<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art97.\">Decreto-Lei n\u00ba 5.844\/43 Art. 97<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"69\" rowspan=\"2\" width=\"123\">0610<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos Presta\u00e7\u00e3o Servi\u00e7os Transporte Rodovi\u00e1rio Internacional de Carga, Pagos Por PJ Domiciliada no Pa\u00eds, Auferidos por Transportador Aut\u00f4nomo PF Residente no Paraguai\u00a0<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ eSocial<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2007-2010\/2008\/lei\/l11773.htm#art1\">Lei n\u00ba 11.773\/08 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1020<\/td>\n      <td width=\"105\">IPI<\/td>\n      <td width=\"504\">Cigarros Contendo Tabaco (Cigarros do c\u00f3digo 2402.20.00 da Tipi)<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L4502.htm#art1\">Lei n\u00ba 4.502\/64 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n  <\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<table width=\"750\" border=\"1\" cellpadding=\"0\" cellspacing=\"0\" bordercolor=\"#CCCCCC\">   <colgroup>\n  <col width=\"178\">\n  <col width=\"587\">\n  <col width=\"209\">\n  <col width=\"308\">\n  <\/colgroup>\n  <tbody>\n    <tr>\n      <td height=\"41\" width=\"178\"><strong>Interessado<\/strong><\/td>\n      <td width=\"587\"><strong>Declara\u00e7\u00f5es, Demonstrativos e Documentos<\/strong><\/td>\n      <td width=\"209\"><strong>Per\u00edodo de Refer\u00eancia<\/strong><\/td>\n      <td width=\"308\"><strong>Base Normativa<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"41\">PJ<\/td>\n      <td width=\"587\">SisObraPrefWeb \u2013 Envio, pelo Munic\u00edpio, da rela\u00e7\u00e3o de todos os alvar\u00e1s para constru\u00e7\u00e3o civil e documentos de habite-se concedidos.<\/td>\n      <td>Agosto\/2026<\/td>\n      <td><a href=\"https:\/\/normasinternet2.receita.fazenda.gov.br\/#\/consulta\/externa\/114290\/visao\/multivigente\">Instru\u00e7\u00e3o Normativa RFB n\u00ba 1.998\/2020<\/a><\/td>\n    <\/tr>\n  <\/tbody>\n<\/table>\n<\/div><div id=\"vis15\" style=\"display:none; font-size:12px; font-family:verdana; position:relative; overflow:auto; width:80%!important; border-radius:5px; height:550px;\"><p>&nbsp;<\/p>\n<table width=\"750\" border=\"1\" cellpadding=\"0\" cellspacing=\"0\" bordercolor=\"#CCCCCC\">\n  <colgroup>\n  <col width=\"178\">\n  <col width=\"587\">\n  <col width=\"209\">\n  <col width=\"308\">\n  <\/colgroup>\n  <tbody>\n    <tr>\n      <td height=\"41\" width=\"178\"><strong>Interessado<\/strong><\/td>\n      <td width=\"587\"><strong>Declara\u00e7\u00f5es, Demonstrativos e Documentos<\/strong><\/td>\n      <td width=\"209\"><strong>Per\u00edodo de Refer\u00eancia<\/strong><\/td>\n      <td width=\"308\"><strong>Base Normativa<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"41\">PJ<\/td>\n      <td width=\"587\">EFD-Contribui\u00e7\u00f5es \u2013 Escritura\u00e7\u00e3o Fiscal Digital das Contribui\u00e7\u00f5es incidentes sobre a Receita<\/td>\n      <td>Julho\/2026<\/td>\n      <td><a href=\"https:\/\/normasinternet2.receita.fazenda.gov.br\/#\/consulta\/externa\/37466\/visao\/multivigente\">Instru\u00e7\u00e3o Normativa RFB n\u00ba 1.252\/2012<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"41\">PJ\/PF<\/td>\n      <td width=\"587\">EFD-Reinf \u2013 Escritura\u00e7\u00e3o Fiscal Digital de Reten\u00e7\u00f5es e Outras informa\u00e7\u00f5es Fiscais<\/td>\n      <td>Agosto\/2026<\/td>\n      <td><a href=\"https:\/\/normasinternet2.receita.fazenda.gov.br\/#\/consulta\/externa\/119859\">Instru\u00e7\u00e3o Normativa RFB n\u00ba 2.043\/2021<\/a><\/td>\n    <\/tr>\n  <\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<table width=\"750\" border=\"1\" cellpadding=\"0\" cellspacing=\"0\" bordercolor=\"#CCCCCC\">   <tbody>\n    <tr>\n      <td height=\"70\" rowspan=\"2\" width=\"123\"><strong>C\u00f3digo de Receita<\/strong><\/td>\n      <td width=\"105\"><strong>Grupo de Tributo<\/strong><\/td>\n      <td width=\"504\"><strong>Descri\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"247\"><strong>Per\u00edodo de Apura\u00e7\u00e3o<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"35\" width=\"105\"><strong>Documento Arrecada\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"504\"><strong>Categoria da Declara\u00e7\u00e3o \/ Origem Escritura\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"247\"><strong>Fundamenta\u00e7\u00e3o Legal<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">8053<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - T\u00edtulos de renda fixa - Pessoa F\u00edsica<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L9779.htm#art5\">Lei n\u00ba 9.779\/99 Art. 5\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3426<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - T\u00edtulos de renda fixa - Pessoa Jur\u00eddica<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L9779.htm#art5\">Lei n\u00ba 9.779\/99 Art. 5\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">6800<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Fundo de Investimento sujeito \u00e0 tributa\u00e7\u00e3o peri\u00f3dica<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2023-2026\/2023\/Lei\/L14754.htm#art17\">Lei n\u00ba 14.754\/23 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">6813<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Fundo de Investimento em A\u00e7\u00f5es<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2023-2026\/2023\/Lei\/L14754.htm#art17\">Lei n\u00ba 14.754\/23 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5273<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Opera\u00e7\u00f5es de swap<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L8981.htm#art74\">Lei n\u00ba 8.981\/95 Art. 74<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">8468<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Day-Trade - Opera\u00e7\u00f5es em Bolsas<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l9959.htm#art8\">Lei n\u00ba 9.959\/00 Art. 8\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5557<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Ganhos l\u00edquidos em opera\u00e7\u00f5es em bolsas e assemelhados<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L11033.htm#art2\">Lei n\u00ba 11.033\/04 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5706<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Juros remunerat\u00f3rios do capital pr\u00f3prio\u00a0<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L9249.htm#art9..\">Lei n\u00ba 9.249\/95 Art. 9\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"69\" rowspan=\"2\" width=\"123\">5232<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Fundos de Investimento Imobili\u00e1rio (FII) e Fundos de Investimento nas Cadeias Produtivas do Agroneg\u00f3cio (Fiagro) - Resgate ou amortiza\u00e7\u00e3o de cotas ou distribui\u00e7\u00e3o de rendimentos<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L8668.htm#art17\">Lei n\u00ba 8.668\/03 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0924<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Demais rendimentos de capital<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8313cons.htm#art16\">Lei n\u00ba 8.313\/91 Art. 16<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3699<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Aplica\u00e7\u00f5es financeiras em ativos de infraestrutura - Tributa\u00e7\u00e3o Exclusiva<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2007-2010\/2007\/lei\/l11478.htm#art2\">Lei n\u00ba 11.478\/07 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5029<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Ganho de Capital - Integraliza\u00e7\u00e3o de Cotas com Ativos<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2014\/lei\/l13043.htm#art1\">Lei n\u00ba 13.043\/14 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5035<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Fundos de Investimento<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2014\/lei\/l13043.htm#art8\">Lei n\u00ba 13.043\/14 Art. 8\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"69\" rowspan=\"2\" width=\"123\">1605<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Fundo de Investimento em Participa\u00e7\u00f5es (FIP), Fundo de Investimento em \u00cdndice de Mercado (Exchange Traded Fund - ETF), Fundo de Investimento em Direitos Credit\u00f3rios (FIDC) e Fundo Multimercado (FIM)<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2023-2026\/2023\/Lei\/L14754.htm#art24\">Lei n\u00ba 14.754\/23 Art. 24<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5286<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Residentes ou Domiciliados no Exterior - Aplica\u00e7\u00f5es Financeiras<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8383.htm#art29\">Lei n\u00ba 8.383\/91 Art. 29<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">9453<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Residentes ou Domiciliados no Exterior - Juros remunerat\u00f3rios de capital pr\u00f3prio<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art97.\">Decreto-Lei n\u00ba 5.844\/43 Art. 97<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0916<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Outros Rendimentos - Pr\u00eamios obtidos em concursos e sorteios<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art96\">Decreto-Lei n\u00ba 5.844\/43 Art. 96<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">8673<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Outros Rendimentos - Pr\u00eamios obtidos em bingos<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art96\">Decreto-Lei n\u00ba 5.844\/43 Art. 96<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">9385<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Outros Rendimentos - Multas e vantagens<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L9430.htm#art70\">Lei n\u00ba 9.430\/96 Art. 70<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1150<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Opera\u00e7\u00f5es de Cr\u00e9dito - Pessoa Jur\u00eddica<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L5143.htm#art1\">Lei n\u00ba 5.143\/66 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">7893<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Opera\u00e7\u00f5es de Cr\u00e9dito - Pessoa F\u00edsica<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L5143.htm#art1\">Lei n\u00ba 5.143\/66 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4290<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Opera\u00e7\u00f5es de C\u00e2mbio - Entrada de moeda<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L8894.htm#art6\">Lei n\u00ba 8.894\/94 Art. 6\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5220<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Opera\u00e7\u00f5es de C\u00e2mbio - Sa\u00edda de moeda<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L8894.htm#art6\">Lei n\u00ba 8.894\/94 Art. 6\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">6854<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Aplica\u00e7\u00f5es Financeiras<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/1989_1994\/l8033.htm#art1\">Lei n\u00ba 8.033\/90 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">6895<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Factoring\u00a0<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l9532.htm#art58\">Lei n\u00ba 9.532\/97 Art. 58<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3467<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Seguros<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L5143.htm#art1\">Lei n\u00ba 5.143\/66 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4028<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Ouro, Ativo Financeiro<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/Leis\/L7766.htm#art4\">Lei n\u00ba 7.766\/89 Art. 4\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1150<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Opera\u00e7\u00f5es de Cr\u00e9dito - Pessoa Jur\u00eddica<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L5143.htm#art1\">Lei n\u00ba 5.143\/66 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">7893<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Opera\u00e7\u00f5es de Cr\u00e9dito - Pessoa F\u00edsica<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L5143.htm#art1\">Lei n\u00ba 5.143\/66 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3770<\/td>\n      <td width=\"105\">PIS\/Pasep<\/td>\n      <td width=\"504\">Reten\u00e7\u00e3o - Aquisi\u00e7\u00e3o de autope\u00e7as<\/td>\n      <td width=\"247\">2\u00aa quinzena m\u00eas anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2002\/l10485.htm#art3\">Lei n\u00ba 10.485\/02 Art.3\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3746<\/td>\n      <td width=\"105\">Cofins<\/td>\n      <td width=\"504\">Reten\u00e7\u00e3o - Aquisi\u00e7\u00e3o de autope\u00e7as<\/td>\n      <td width=\"247\">2\u00aa quinzena m\u00eas anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2002\/l10485.htm#art3\">Lei n\u00ba 10.485\/02 Art.3\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"69\" rowspan=\"2\" width=\"123\">8741<\/td>\n      <td width=\"105\">Cide - Remessas ao Exterior<\/td>\n      <td width=\"504\">Contribui\u00e7\u00e3o de Interven\u00e7\u00e3o no Dom\u00ednio Econ\u00f4mico incidente sobre a remessa de import\u00e2ncias ao exterior<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L10168.htm#art2\">Lei n\u00ba 10.168\/00 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"69\" rowspan=\"2\" width=\"123\">9331<\/td>\n      <td width=\"105\">Cide - Combust\u00edveis<\/td>\n      <td width=\"504\">Contribui\u00e7\u00e3o de Interven\u00e7\u00e3o no Dom\u00ednio Econ\u00f4mico incidente sobre a comercializa\u00e7\u00e3o de petr\u00f3leo e seus derivados, g\u00e1s natural, exceto sob a forma liquefeita, e seus derivados, e \u00e1lcool et\u00edlico combust\u00edvel.<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/leis_2001\/l10336.htm\">Lei n\u00ba 10.336\/01 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1661<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Servidor Civil Ativo<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art4..\">Lei n\u00ba 10.887\/04 Art. 4\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1700<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Servidor Civil Inativo<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art4..\">Lei n\u00ba 10.887\/04 Art. 4\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1717<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Pensionista Civil<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art4..\">Lei n\u00ba 10.887\/04 Art. 4\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1769<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Patronal - Servidor Civil Ativo - Opera\u00e7\u00e3o Intra-Or\u00e7ament\u00e1ria<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art8\">Lei n\u00ba 10.887\/04 Art. 8\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1814<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Patronal - Servidor no Exterior - Opera\u00e7\u00e3o Intra-Or\u00e7ament\u00e1ria<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art8\">Lei n\u00ba 10.887\/04 Art. 8\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1723<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Servidor Civil Ativo - Precat\u00f3rio Judicial e Requisi\u00e7\u00e3o de Pequeno Valor<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art4..\">Lei n\u00ba 10.887\/04 Art. 4\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1730<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Servidor Civil Inativo - Precat\u00f3rio Judicial e Requisi\u00e7\u00e3o de Pequeno Valor<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art5\">Lei n\u00ba 10.887\/04 Art. 5\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"53\" rowspan=\"2\" width=\"123\">1752<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Pensionista - Precat\u00f3rio Judicial e Requisi\u00e7\u00e3o de Pequeno Valor<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art5\">Lei n\u00ba 10.887\/04 Art. 5\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"53\" rowspan=\"2\" width=\"123\">1007<\/td>\n      <td width=\"105\">Contribui\u00e7\u00e3o Previdenci\u00e1ria<\/td>\n      <td width=\"504\">Contribuinte Individual - recolhimento mensal NIT\/PIS\/Pasep<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"105\">GPS<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8212cons.htm#art21.\">Lei n\u00ba 8.212\/91 Art. 21<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"53\" rowspan=\"2\" width=\"123\">1120<\/td>\n      <td width=\"105\">Contribui\u00e7\u00e3o Previdenci\u00e1ria<\/td>\n      <td width=\"504\">Contribuinte Individual - recolhimento mensal - com dedu\u00e7\u00e3o de 45% (Lei n\u00ba 9.876\/99) - NIT\/PIS\/Pasep<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"105\">GPS<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8212cons.htm#art21.\">Lei n\u00ba 8.212\/91 Art. 21<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"53\" rowspan=\"2\" width=\"123\">1163<\/td>\n      <td width=\"105\">Contribui\u00e7\u00e3o Previdenci\u00e1ria<\/td>\n      <td width=\"504\">Contribuinte Individual - Op\u00e7\u00e3o: aposentadoria apenas por idade - recolhimento Mensal - NIT\/PIS\/Pasep<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"105\">GPS<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8212cons.htm#art21.\">Lei n\u00ba 8.212\/91 Art. 21<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"53\" rowspan=\"2\" width=\"123\">1406<\/td>\n      <td width=\"105\">Contribui\u00e7\u00e3o Previdenci\u00e1ria<\/td>\n      <td width=\"504\">Segurado Facultativo - recolhimento mensal - NIT\/PIS\/Pasep<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"105\">GPS<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8212cons.htm#art21.\">Lei n\u00ba 8.212\/91 Art. 21<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"53\" rowspan=\"2\" width=\"123\">1473<\/td>\n      <td width=\"105\">Contribui\u00e7\u00e3o Previdenci\u00e1ria<\/td>\n      <td width=\"504\">Facultativo - Op\u00e7\u00e3o: aposentadoria apenas por idade - recolhimento mensal - NIT\/PIS\/Pasep<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"105\">GPS<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8212cons.htm#art21.\">Lei n\u00ba 8.212\/91 Art. 21<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"53\" rowspan=\"2\" width=\"123\">1503<\/td>\n      <td width=\"105\">Contribui\u00e7\u00e3o Previdenci\u00e1ria<\/td>\n      <td width=\"504\">Segurado Especial - recolhimento mensal - NIT\/PIS\/Pasep<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"105\">GPS<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8212cons.htm#art21.\">Lei n\u00ba 8.212\/91 Art. 21<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"53\" rowspan=\"2\" width=\"123\">1830<\/td>\n      <td width=\"105\">Contribui\u00e7\u00e3o Previdenci\u00e1ria<\/td>\n      <td width=\"504\">Facultativo Baixa Renda - recolhimento mensal - Complemento para Plano Simplificado da Previd\u00eancia Social - PSPS - Lei n\u00ba 12.470\/2011<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"105\">GPS<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8212cons.htm#art21.\">Lei n\u00ba 8.212\/91 Art. 21<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"53\" rowspan=\"2\" width=\"123\">1910<\/td>\n      <td width=\"105\">Contribui\u00e7\u00e3o Previdenci\u00e1ria<\/td>\n      <td width=\"504\">MEI - Complementa\u00e7\u00e3o Mensal<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"105\">GPS<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8212cons.htm#art21.\">Lei n\u00ba 8.212\/91 Art. 21<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1929<\/td>\n      <td width=\"105\">Contribui\u00e7\u00e3o Previdenci\u00e1ria<\/td>\n      <td width=\"504\">Facultativo Baixa Renda - recolhimento mensal - NIT\/PIS\/Pasep<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">GPS<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8212cons.htm#art21.\">Lei n\u00ba 8.212\/91 Art. 21<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"53\" rowspan=\"2\" width=\"123\">1945<\/td>\n      <td width=\"105\">Contribui\u00e7\u00e3o Previdenci\u00e1ria<\/td>\n      <td width=\"504\">Facultativo Baixa Renda - recolhimento mensal - Complemento<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"105\">GPS<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8212cons.htm#art21.\">Lei n\u00ba 8.212\/91 Art. 21<\/a><\/td>\n    <\/tr>\n  <\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<\/div><div id=\"vis18\" style=\"display:none; font-size:12px; font-family:verdana; position:relative; overflow:auto; width:80%!important; border-radius:5px; height:550px;\"><p>&nbsp;<\/p>\n<table width=\"750\" border=\"1\" cellpadding=\"0\" cellspacing=\"0\" bordercolor=\"#CCCCCC\"> \n  <tbody>\n    <tr>\n      <td height=\"70\" rowspan=\"2\" width=\"123\"><strong>C\u00f3digo de Receita<\/strong><\/td>\n      <td width=\"105\"><strong>Grupo de Tributo<\/strong><\/td>\n      <td width=\"504\"><strong>Descri\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"247\"><strong>Per\u00edodo de Apura\u00e7\u00e3o<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"35\" width=\"105\"><strong>Documento Arrecada\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"504\"><strong>Categoria da Declara\u00e7\u00e3o \/ Origem Escritura\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"247\"><strong>Fundamenta\u00e7\u00e3o Legal<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"50\" rowspan=\"2\" width=\"123\">--<\/td>\n      <td width=\"105\">Simples Dom\u00e9stico<\/td>\n      <td width=\"504\">Regime unificado de pagamento de tributos, de contribui\u00e7\u00f5es e dos demais encargos do empregador dom\u00e9stico<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"17\">DAE<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ eSocial<\/td>\n      <td>\u00a0<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4574<\/td>\n      <td width=\"105\">PIS\/Pasep<\/td>\n      <td width=\"504\">Entidades financeiras e equiparadas\u00a0<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/Lcp07.htm\">Lei Complementar n\u00ba 7\/70 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3208<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Alugu\u00e9is e royalties pagos a pessoa f\u00edsica<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L7713.htm#art7\">Lei n\u00ba 7.713\/88 Art. 7\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3277<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Rendimentos de partes benefici\u00e1rias ou de fundador<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art96\">Decreto-Lei n\u00ba 5.844\/43 Art. 96<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3223<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Resgate Previd\u00eancia Complementar\/Modalidade Contribui\u00e7\u00e3o Definida\/Vari\u00e1vel - N\u00e3o Optante Tributa\u00e7\u00e3o Exclusiva<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L7713.htm#art31\">Lei n\u00ba 7.713\/88 Art. 31<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3556<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Resgate Previd\u00eancia Complementar\/Modalidade Benef\u00edcio Definido - N\u00e3o Optante Tributa\u00e7\u00e3o Exclusiva<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L4506.htm#art16\">Lei n\u00ba 4.506\/64 Art. 16<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3579<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Resgate Previd\u00eancia Complementar - Optante Tributa\u00e7\u00e3o Exclusiva<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2004-2006\/2004\/lei\/l11053.htm#art1\">Lei n\u00ba 11.053\/04 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3540<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Benef\u00edcio Previd\u00eancia Complementar - N\u00e3o Optante Tributa\u00e7\u00e3o Exclusiva<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L4506.htm#art16\">Lei n\u00ba 4.506\/64 Art. 16<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5565<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Benef\u00edcio Previd\u00eancia Complementar - Optante Tributa\u00e7\u00e3o Exclusiva<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2004-2006\/2004\/lei\/l11053.htm#art1\">Lei n\u00ba 11.053\/04 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0561<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos do Trabalho - Trabalho assalariado (exceto Trabalhador Dom\u00e9stico)<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ eSocial<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L7713.htm#art7\">Lei n\u00ba 7.713\/88 Art. 7\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0588<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos do Trabalho - Trabalho sem v\u00ednculo empregat\u00edcio<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ eSocial<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L7713.htm#art7\">Lei n\u00ba 7.713\/88 Art. 7\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3533<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos do Trabalho - Aposentadoria Regime Geral ou do Servidor P\u00fablico<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ eSocial<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L4506.htm#art16\">Lei n\u00ba 4.506\/64 Art. 16<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3562<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos do Trabalho - Participa\u00e7\u00e3o nos Lucros ou Resultados - PLR<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ eSocial<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l10101.htm#art3\">Lei n\u00ba 10.101\/00 Art. 3\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5936<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos do Trabalho - Rendimentos decorrentes de decis\u00e3o da Justi\u00e7a do Trabalho, exceto o disposto no art. 12-A da Lei n\u00ba 7.713, de 1988<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8541.htm#art46\">Lei n\u00ba 8.8541\/92 Art 46<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1889<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos do Trabalho - Rendimentos Acumulados\u00a0<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ eSocial<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L7713.htm#art12a...\">Lei n\u00ba 7.713\/88 Art. 12-A<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1708<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Outros Rendimentos - Remunera\u00e7\u00e3o de servi\u00e7os prestados por pessoa jur\u00eddica<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/Decreto-Lei\/1965-1988\/Del2462.htm#art3\">Decreto-Lei n\u00ba 2.462\/88 Art. 3\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5944<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Outros Rendimentos - Pagamentos de PJ a PJ por servi\u00e7os de factoring<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/Decreto-Lei\/1965-1988\/Del2030.htm#art2\">Decreto-Lei n\u00ba 2.030\/83 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3280<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Outros Rendimentos - Pagamento PJ a cooperativa de trabalho<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L8541.htm#art45\">Lei n\u00ba 8.541\/92 Art. 45<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5204<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Outros Rendimentos - Juros e indeniza\u00e7\u00f5es de lucros cessantes<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L8981.htm#art60\">Lei n\u00ba 8.981\/95 Art. 60<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">6891<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Outros Rendimentos - Vida Gerador de Benef\u00edcio Livre (VGBL)<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L7713.htm#art7\">Lei n\u00ba 7.713\/88 Art. 7\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">6904<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Outros Rendimentos - Indeniza\u00e7\u00e3o por danos morais<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L7713.htm#art7\">Lei n\u00ba 7.713\/88 Art. 7\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5928<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Outros Rendimentos - Rendimentos decorrentes de decis\u00e3o da Justi\u00e7a Federal, exceto o disposto no art. 12-A da Lei n\u00ba 7.713, de 1988<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/L10.833.htm#art27\">Lei n\u00ba 10.833\/03 Art. 27<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1895<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Outros Rendimentos - Rendimentos decorrentes de decis\u00e3o da Justi\u00e7a dos Estados\/Distrito Federal, exceto o disposto no art. 12-A da Lei n\u00ba 7.713, de 1988<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L7713.htm#art12b.\">Lei n\u00ba 7.713\/88 Art. 12\u00ba-B<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">8045<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Outros Rendimentos - Demais rendimentos<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l7450.htm#art53\">Lei n\u00ba 7.450\/85 Art. 53<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1841<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Lucros ou Dividendos - residentes no pa\u00eds<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l9249.htm#art.10\">Lei n\u00ba 9.249\/95 Art. 10 \u00a7 4\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5952<\/td>\n      <td width=\"105\">CSRF<\/td>\n      <td width=\"504\">Reten\u00e7\u00e3o de contribui\u00e7\u00f5es - pagamentos de PJ a PJ de direito privado (Cofins, PIS\/Pasep, CSLL)<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/l10.833.htm#art30\">Lei n\u00ba 10.833\/03 Art. 30<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5979<\/td>\n      <td width=\"105\">CSRF<\/td>\n      <td width=\"504\">Reten\u00e7\u00e3o PIS\/Pasep - pagamentos de PJ a PJ de direito privado<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/l10.833.htm#art30\">Lei n\u00ba 10.833\/03 Art. 30<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5960<\/td>\n      <td width=\"105\">CSRF<\/td>\n      <td width=\"504\">Reten\u00e7\u00e3o Cofins - pagamentos de PJ a PJ de direito privado<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/l10.833.htm#art30\">Lei n\u00ba 10.833\/03 Art. 30<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5987<\/td>\n      <td width=\"105\">CSRF<\/td>\n      <td width=\"504\">Reten\u00e7\u00e3o CSLL - pagamentos de PJ a PJ de direito privado<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/l10.833.htm#art30\">Lei n\u00ba 10.833\/03 Art. 30<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">2985<\/td>\n      <td width=\"105\">Contribui\u00e7\u00e3o Previdenci\u00e1ria<\/td>\n      <td width=\"504\">Contribui\u00e7\u00e3o Previdenci\u00e1ria Sobre Receita Bruta\u00a0<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf CP<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2011-2014\/2011\/Lei\/L12546.htm#art7.3\">Lei n\u00ba 12.546\/11 Art. 7\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">2991<\/td>\n      <td width=\"105\">Contribui\u00e7\u00e3o Previdenci\u00e1ria<\/td>\n      <td width=\"504\">Contribui\u00e7\u00e3o Previdenci\u00e1ria Sobre Receita Bruta\u00a0<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf CP<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2011-2014\/2011\/Lei\/L12546.htm#art8.3\">Lei n\u00ba 12.546\/11 Art. 8\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">7987<\/td>\n      <td width=\"105\">Cofins<\/td>\n      <td width=\"504\">Entidades financeiras e equiparadas\u00a0<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/lcp70.htm#art1\">Lei Complementar n\u00ba 70\/91 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0039<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Remunera\u00e7\u00e3o Servi\u00e7os Prestados por Pessoa Jur\u00eddica - Opera\u00e7\u00f5es Intra Or\u00e7ament\u00e1rias<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/1965-1988\/Del2030.htm#art2\">Decreto-Lei n\u00ba 2.030\/83 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0067<\/td>\n      <td width=\"105\">CSRF<\/td>\n      <td width=\"504\">Produtos - Reten\u00e7\u00e3o em Pagamentos por \u00d3rg\u00e3os P\u00fablicos - Opera\u00e7\u00f5es Intra Or\u00e7ament\u00e1rias<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/l10.833.htm#art34\">Lei n\u00ba 10.833\/03 Art. 34 Inc III<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0070<\/td>\n      <td width=\"105\">CSRF<\/td>\n      <td width=\"504\">Transporte de Passageiros - Reten\u00e7\u00e3o em Pagamentos por \u00d3rg\u00e3os P\u00fablicos - Opera\u00e7\u00f5es Intra Or\u00e7ament\u00e1rias<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/l10.833.htm#art34\">Lei n\u00ba 10.833\/03 Art. 34 Inc III<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0082<\/td>\n      <td width=\"105\">CSRF<\/td>\n      <td width=\"504\">Financeiras - Reten\u00e7\u00e3o em Pagamentos por \u00d3rg\u00e3os P\u00fablicos - Opera\u00e7\u00f5es Intra Or\u00e7ament\u00e1rias<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/l10.833.htm#art34\">Lei n\u00ba 10.833\/03 Art. 34 Inc III<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0095<\/td>\n      <td width=\"105\">CSRF<\/td>\n      <td width=\"504\">Servi\u00e7os - Reten\u00e7\u00e3o em Pagamentos por \u00d3rg\u00e3os P\u00fablicos - Opera\u00e7\u00f5es Intra Or\u00e7ament\u00e1rias\u00a0<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/l10.833.htm#art34\">Lei n\u00ba 10.833\/03 Art. 34 Inc III<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0110<\/td>\n      <td width=\"105\">CSRF<\/td>\n      <td width=\"504\">Medicamentos Adquiridos do Distribuidor ou Varejista - Retido por \u00d3rg\u00e3o P\u00fablico - Opera\u00e7\u00f5es Intra Or\u00e7ament\u00e1rias<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/l10.833.htm#art34\">Lei n\u00ba 10.833\/03 Art. 34 Inc III<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0122<\/td>\n      <td width=\"105\">CSRF<\/td>\n      <td width=\"504\">Transporte Internacional de Passageiros-Empresas Nacionais - Retido por \u00d3rg\u00e3o P\u00fablico-Opera\u00e7\u00f5es Intra Or\u00e7ament\u00e1rias<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/l10.833.htm#art34\">Lei n\u00ba 10.833\/03 Art. 34 Inc III<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"69\" rowspan=\"2\" width=\"123\">0123<\/td>\n      <td width=\"105\">CSRF<\/td>\n      <td width=\"504\">Bens e servi\u00e7os adquiridos de sociedades cooperativas e associa\u00e7\u00f5es profissionais ou assemelhadas - Retido por \u00f3rg\u00e3o p\u00fablico - Opera\u00e7\u00f5es Intra-or\u00e7ament\u00e1rias<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/l10.833.htm#art34\">Lei n\u00ba 10.833\/03 Art. 34 Inc III<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"66\" rowspan=\"2\" width=\"123\">1082<\/td>\n      <td width=\"105\">Contribui\u00e7\u00e3o Previdenci\u00e1ria<\/td>\n      <td width=\"504\">Contribui\u00e7\u00e3o previdenci\u00e1ria descontada de segurados empregados e avulsos e de trabalhadores rurais contratados por pequeno prazo<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"33\">DARF\/DAE<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Empregador Dom\u00e9stico \/ Segurado Especial \/ Aferi\u00e7\u00e3o de Obra \/ Reclamat\u00f3ria Trabalhista \/ 1-eSocial \/ 5-Sero\u00a0<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8212cons.htm#art20\">Lei n\u00ba 8.212\/91 Art. 20<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1099<\/td>\n      <td width=\"105\">Contribui\u00e7\u00e3o Previdenci\u00e1ria<\/td>\n      <td width=\"504\">Contribui\u00e7\u00e3o Previdenci\u00e1ria descontada de segurados contribuintes individuais\u00a0<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\">DARF\/DAE<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reclamat\u00f3ria Trabalhista \/ 1-eSocial<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L8212cons.htm#art21.\">Lei n\u00ba 8.212\/91 Art. 21<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"83\" rowspan=\"2\" width=\"123\">1138<\/td>\n      <td width=\"105\">Contribui\u00e7\u00e3o Previdenci\u00e1ria<\/td>\n      <td width=\"504\">Contribui\u00e7\u00e3o empresa, inclusive SIMPLES concomitante, s\/ remuner empregados, avulsos e contrib. individuais, MEI s\/ remuner empregado, empregador dom\u00e9stico s\/sal contrib dom\u00e9stico.<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"33\">DARF\/DAE<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Empregador Dom\u00e9stico \/ Aferi\u00e7\u00e3o de Obra \/ Reclamat\u00f3ria Trabalhista \/ 1-eSocial \/ 5-Sero\u00a0<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L8212cons.htm#art22\">Lei n\u00ba 8.212\/91 Art. 22<\/a><\/td>\n    <\/tr>\n  <\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<\/div><div id=\"vis20\" style=\"display:none; font-size:12px; font-family:verdana; position:relative; overflow:auto; width:80%!important; border-radius:5px; height:550px;\"><p>&nbsp;<\/p>\n<table width=\"750\" border=\"1\" cellpadding=\"0\" cellspacing=\"0\" bordercolor=\"#CCCCCC\">   <colgroup>\n  <col width=\"178\">\n  <col width=\"587\">\n  <col width=\"209\">\n  <col width=\"308\">\n  <\/colgroup>\n  <tbody>\n    <tr>\n      <td height=\"41\" width=\"178\"><strong>Interessado<\/strong><\/td>\n      <td width=\"587\"><strong>Declara\u00e7\u00f5es, Demonstrativos e Documentos<\/strong><\/td>\n      <td width=\"209\"><strong>Per\u00edodo de Refer\u00eancia<\/strong><\/td>\n      <td width=\"308\"><strong>Base Normativa<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"41\">PJ<\/td>\n      <td width=\"587\">Dirbi \u2013 Declara\u00e7\u00e3o de Incentivos, Ren\u00fancias, Benef\u00edcios e Imunidades de Natureza Tribut\u00e1ria<\/td>\n      <td>Julho\/2026<\/td>\n      <td><a href=\"https:\/\/normasinternet2.receita.fazenda.gov.br\/#\/consulta\/externa\/114290\/visao\/multivigente\">Instru\u00e7\u00e3o Normativa RFB n\u00ba 2.198\/2024<\/a><\/td>\n    <\/tr>\n  <\/tbody>\n<\/table>\n<\/div><div id=\"vis21\" style=\"display:none; font-size:12px; font-family:verdana; position:relative; overflow:auto; width:80%!important; border-radius:5px; height:550px;\"><p>&nbsp;<\/p>\n<table width=\"750\" border=\"1\" cellpadding=\"0\" cellspacing=\"0\" bordercolor=\"#CCCCCC\"> \n  <tbody>\n    <tr>\n      <td height=\"70\" rowspan=\"2\" width=\"123\"><strong>C\u00f3digo de Receita<\/strong><\/td>\n      <td width=\"105\"><strong>Grupo de Tributo<\/strong><\/td>\n      <td width=\"504\"><strong>Descri\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"247\"><strong>Per\u00edodo de Apura\u00e7\u00e3o<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"35\" width=\"105\"><strong>Documento Arrecada\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"504\"><strong>Categoria da Declara\u00e7\u00e3o \/ Origem Escritura\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"247\"><strong>Fundamenta\u00e7\u00e3o Legal<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">--<\/td>\n      <td width=\"105\">Simples Nacional<\/td>\n      <td width=\"504\">Regime Especial Unificado de Arrecada\u00e7\u00e3o de Tributos e Contribui\u00e7\u00f5es devidos pelas Microempresas e Empresas de Pequeno Porte.<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\">DAS<\/td>\n      <td width=\"504\">PGDAS-D \/\u00a0<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/lcp123.htm\">Lei Complementar n\u00ba 123\/06<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">6177<\/td>\n      <td width=\"105\">RET<\/td>\n      <td width=\"504\">Pagamento Unificado - Regime de Tributa\u00e7\u00e3o Espec\u00edfica do Futebol (TEF)<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2019-2022\/2021\/lei\/l14193.htm#art31\">Lei n\u00ba 14.193\/21 Art. 31<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4095<\/td>\n      <td width=\"105\">RET<\/td>\n      <td width=\"504\">Pagamento Unificado - Ret Aplic\u00e1vel \u00e0s Incorpora\u00e7\u00f5es Imobili\u00e1rias (IRPJ, CSLL, PIS\/Pasep, Cofins)<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2004-2006\/2004\/lei\/l10.931.htm#art1\">Lei n\u00ba 10.931\/04 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"69\" rowspan=\"2\" width=\"123\">1068<\/td>\n      <td width=\"105\">RET<\/td>\n      <td width=\"504\">Pagamento Unificado - Regime Especial Aplic\u00e1vel \u00e0s Incorpora\u00e7\u00f5es Imobili\u00e1rias e \u00e0s Constru\u00e7\u00f5es, ambas no \u00e2mbito do PMCMV e \u00e0 Constru\u00e7\u00e3o ou Reforma de Creches e Pr\u00e9-Escolas (IRPJ, CSLL, PIS\/Pasep, Cofins)<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.931.htm#art4...\">Lei n\u00ba 10.931\/04 Art. 4\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4112<\/td>\n      <td width=\"105\">RET<\/td>\n      <td width=\"504\">Regime Especial de Tributa\u00e7\u00e3o Aplic\u00e1vel \u00e0s Incorpora\u00e7\u00f5es Imobili\u00e1rias e \u00e0s Constru\u00e7\u00f5es (IRPJ)<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2004-2006\/2004\/lei\/l10.931.htm#art1\">Lei n\u00ba 10.931\/04 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4153<\/td>\n      <td width=\"105\">RET<\/td>\n      <td width=\"504\">Regime Especial de Tributa\u00e7\u00e3o Aplic\u00e1vel \u00e0s Incorpora\u00e7\u00f5es Imobili\u00e1rias e \u00e0s Constru\u00e7\u00f5es (CSLL)<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2004-2006\/2004\/lei\/l10.931.htm#art1\">Lei n\u00ba 10.931\/04 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4138<\/td>\n      <td width=\"105\">RET<\/td>\n      <td width=\"504\">Regime Especial de Tributa\u00e7\u00e3o Aplic\u00e1vel \u00e0s Incorpora\u00e7\u00f5es Imobili\u00e1rias e \u00e0s Constru\u00e7\u00f5es (PIS\/Pasep)<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2004-2006\/2004\/lei\/l10.931.htm#art1\">Lei n\u00ba 10.931\/04 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4166<\/td>\n      <td width=\"105\">RET<\/td>\n      <td width=\"504\">Regime Especial de Tributa\u00e7\u00e3o Aplic\u00e1vel \u00e0s Incorpora\u00e7\u00f5es Imobili\u00e1rias e \u00e0s Constru\u00e7\u00f5es (Cofins)<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2004-2006\/2004\/lei\/l10.931.htm#art1\">Lei n\u00ba 10.931\/04 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n  <\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<table width=\"750\" border=\"1\" cellpadding=\"0\" cellspacing=\"0\" bordercolor=\"#CCCCCC\">   <colgroup>\n  <col width=\"178\">\n  <col width=\"587\">\n  <col width=\"209\">\n  <col width=\"308\">\n  <\/colgroup>\n  <tbody>\n    <tr>\n      <td height=\"41\" width=\"178\"><strong>Interessado<\/strong><\/td>\n      <td width=\"587\"><strong>Declara\u00e7\u00f5es, Demonstrativos e Documentos<\/strong><\/td>\n      <td width=\"209\"><strong>Per\u00edodo de Refer\u00eancia<\/strong><\/td>\n      <td width=\"308\"><strong>Base Normativa<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"41\">PJ<\/td>\n      <td width=\"587\">PGDAS-D \u2013 Programa Gerador do Documento de Arrecada\u00e7\u00e3o do Simples Nacional<\/td>\n      <td>Agosto\/2026<\/td>\n      <td><a href=\"https:\/\/normasinternet2.receita.fazenda.gov.br\/#\/consulta\/externa\/92278\">Resolu\u00e7\u00e3o CGSN n\u00ba 140\/2018<\/a><\/td>\n    <\/tr>\n  <\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<\/div><div id=\"vis23\" style=\"display:none; font-size:12px; font-family:verdana; position:relative; overflow:auto; width:80%!important; border-radius:5px; height:550px;\"><p>&nbsp;<\/p>\n<table width=\"750\" border=\"1\" cellpadding=\"0\" cellspacing=\"0\" bordercolor=\"#CCCCCC\">   <tbody>\n    <tr>\n      <td height=\"70\" rowspan=\"2\" width=\"123\"><strong>C\u00f3digo de Receita<\/strong><\/td>\n      <td width=\"105\"><strong>Grupo de Tributo<\/strong><\/td>\n      <td width=\"504\"><strong>Descri\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"247\"><strong>Per\u00edodo de Apura\u00e7\u00e3o<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"35\" width=\"105\"><strong>Documento Arrecada\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"504\"><strong>Categoria da Declara\u00e7\u00e3o \/ Origem Escritura\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"247\"><strong>Fundamenta\u00e7\u00e3o Legal<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1150<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Opera\u00e7\u00f5es de Cr\u00e9dito - Pessoa Jur\u00eddica<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L5143.htm#art1\">Lei n\u00ba 5.143\/66 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">7893<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Opera\u00e7\u00f5es de Cr\u00e9dito - Pessoa F\u00edsica<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L5143.htm#art1\">Lei n\u00ba 5.143\/66 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4290<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Opera\u00e7\u00f5es de C\u00e2mbio - Entrada de moeda<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L8894.htm#art6\">Lei n\u00ba 8.894\/94 Art. 6\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5220<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Opera\u00e7\u00f5es de C\u00e2mbio - Sa\u00edda de moeda<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L8894.htm#art6\">Lei n\u00ba 8.894\/94 Art. 6\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">6854<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Aplica\u00e7\u00f5es Financeiras<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/1989_1994\/l8033.htm#art1\">Lei n\u00ba 8.033\/90 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">6895<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Factoring\u00a0<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l9532.htm#art58\">Lei n\u00ba 9.532\/97 Art. 58<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3467<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Seguros<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L5143.htm#art1\">Lei n\u00ba 5.143\/66 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4028<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Ouro, Ativo Financeiro<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/Leis\/L7766.htm#art4\">Lei n\u00ba 7.766\/89 Art. 4\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">8053<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - T\u00edtulos de renda fixa - Pessoa F\u00edsica<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L9779.htm#art5\">Lei n\u00ba 9.779\/99 Art. 5\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3426<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - T\u00edtulos de renda fixa - Pessoa Jur\u00eddica<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L9779.htm#art5\">Lei n\u00ba 9.779\/99 Art. 5\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">6800<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Fundo de Investimento sujeito \u00e0 tributa\u00e7\u00e3o peri\u00f3dica<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2023-2026\/2023\/Lei\/L14754.htm#art17\">Lei n\u00ba 14.754\/23 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">6813<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Fundo de Investimento em A\u00e7\u00f5es<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2023-2026\/2023\/Lei\/L14754.htm#art17\">Lei n\u00ba 14.754\/23 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5273<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Opera\u00e7\u00f5es de swap<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L8981.htm#art74\">Lei n\u00ba 8.981\/95 Art. 74<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">8468<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Day-Trade - Opera\u00e7\u00f5es em Bolsas<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l9959.htm#art8\">Lei n\u00ba 9.959\/00 Art. 8\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5557<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Ganhos l\u00edquidos em opera\u00e7\u00f5es em bolsas e assemelhados<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L11033.htm#art2\">Lei n\u00ba 11.033\/04 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5706<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Juros remunerat\u00f3rios do capital pr\u00f3prio\u00a0<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L9249.htm#art9..\">Lei n\u00ba 9.239\/95 Art. 9\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"69\" rowspan=\"2\" width=\"123\">5232<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Fundos de Investimento Imobili\u00e1rio (FII) e Fundos de Investimento nas Cadeias Produtivas do Agroneg\u00f3cio (Fiagro) - Resgate ou amortiza\u00e7\u00e3o de cotas ou distribui\u00e7\u00e3o de rendimentos<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L8668.htm#art17\">Lei n\u00ba 8.668\/03 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0924<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Demais rendimentos de capital<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8313cons.htm#art16\">Lei n\u00ba 8.313\/91 Art. 16<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3699<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Aplica\u00e7\u00f5es financeiras em ativos de infraestrutura - Tributa\u00e7\u00e3o Exclusiva<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2007-2010\/2007\/lei\/l11478.htm#art2\">Lei n\u00ba 11.478\/07 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5029<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Ganho de Capital - Integraliza\u00e7\u00e3o de Cotas com Ativos<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2014\/lei\/l13043.htm#art1\">Lei n\u00ba 13.043\/14 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5035<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Fundos de Investimento<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2014\/lei\/l13043.htm#art8\">Lei n\u00ba 13.043\/14 Art. 8\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"69\" rowspan=\"2\" width=\"123\">1605<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Fundo de Investimento em Participa\u00e7\u00f5es (FIP), Fundo de Investimento em \u00cdndice de Mercado (Exchange Traded Fund - ETF), Fundo de Investimento em Direitos Credit\u00f3rios (FIDC) e Fundo Multimercado (FIM)<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2023-2026\/2023\/Lei\/L14754.htm#art24\">Lei n\u00ba 14.754\/23 Art. 24<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5286<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Residentes ou Domiciliados no Exterior - Aplica\u00e7\u00f5es Financeiras<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8383.htm#art29\">Lei n\u00ba 8.383\/91 Art. 29<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">9453<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Residentes ou Domiciliados no Exterior - Juros remunerat\u00f3rios de capital pr\u00f3prio<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art97.\">Decreto-Lei n\u00ba 5.844\/43 Art. 97<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0916<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Outros Rendimentos - Pr\u00eamios obtidos em concursos e sorteios<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art96\">Decreto-Lei n\u00ba 5.844\/43 Art. 96<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">8673<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Outros Rendimentos - Pr\u00eamios obtidos em bingos<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art96\">Decreto-Lei n\u00ba 5.844\/43 Art. 96<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">9385<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Outros Rendimentos - Multas e vantagens<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L9430.htm#art70\">Lei n\u00ba 9.430\/96 Art. 70<\/a><\/td>\n    <\/tr>\n  <\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<\/div><div id=\"vis25\" style=\"display:none; font-size:12px; font-family:verdana; position:relative; overflow:auto; width:80%!important; border-radius:5px; height:550px;\"><p>&nbsp;<\/p>\n<table width=\"750\" border=\"1\" cellpadding=\"0\" cellspacing=\"0\" bordercolor=\"#CCCCCC\">   <tbody>\n    <tr>\n      <td height=\"70\" rowspan=\"2\" width=\"123\"><strong>C\u00f3digo de Receita<\/strong><\/td>\n      <td width=\"105\"><strong>Grupo de Tributo<\/strong><\/td>\n      <td width=\"504\"><strong>Descri\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"247\"><strong>Per\u00edodo de Apura\u00e7\u00e3o<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"35\" width=\"105\"><strong>Documento Arrecada\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"504\"><strong>Categoria da Declara\u00e7\u00e3o \/ Origem Escritura\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"247\"><strong>Fundamenta\u00e7\u00e3o Legal<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">8109<\/td>\n      <td width=\"105\">PIS\/Pasep<\/td>\n      <td width=\"504\">Faturamento<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l9718.htm#art2\">Lei n\u00ba 9.718\/98 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">8301<\/td>\n      <td width=\"105\">PIS\/Pasep<\/td>\n      <td width=\"504\">Folha de sal\u00e1rios<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ eSocial<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/mpv\/2158-35.htm#art13\">MP n\u00ba 2.158-35\/01 Art. 13<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3703<\/td>\n      <td width=\"105\">PIS\/Pasep<\/td>\n      <td width=\"504\">Pessoa jur\u00eddica de direito p\u00fablico<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/lcp08.htm#art1\">Lei Complementar n\u00ba 8\/70 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">8496<\/td>\n      <td width=\"105\">PIS\/Pasep<\/td>\n      <td width=\"504\">Fabricantes\/Importadores de ve\u00edculos em substitui\u00e7\u00e3o tribut\u00e1ria<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2002\/l10485.htm#art1\">Lei n\u00ba 10.485\/02 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">6824<\/td>\n      <td width=\"105\">PIS\/Pasep<\/td>\n      <td width=\"504\">Combust\u00edveis<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l9718.htm#art4.\">Lei n\u00ba 9.718\/98 Art. 4\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">6912<\/td>\n      <td width=\"105\">PIS\/Pasep<\/td>\n      <td width=\"504\">N\u00e3o-cumulativa<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2002\/l10637.htm#art1.\">Lei n\u00ba 10.637\/02 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1921<\/td>\n      <td width=\"105\">PIS\/Pasep<\/td>\n      <td width=\"504\">Vendas \u00e0 Zona Franca de Manaus (ZFM) - Substitui\u00e7\u00e3o Tribut\u00e1ria<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2005\/Lei\/L11196.htm#art64.\">Lei n\u00ba 11.196\/05 Art. 64<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0679<\/td>\n      <td width=\"105\">PIS\/Pasep<\/td>\n      <td width=\"504\">Cervejas - Tributa\u00e7\u00e3o de Bebidas Frias\u00a0<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2015-2018\/2015\/lei\/l13097.htm#art24\">Lei n\u00ba 13.097\/15 Art. 24<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0691<\/td>\n      <td width=\"105\">PIS\/Pasep<\/td>\n      <td width=\"504\">Demais bebidas - Tributa\u00e7\u00e3o de Bebidas Frias<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2015-2018\/2015\/lei\/l13097.htm#art24\">Lei n\u00ba 13.097\/15 Art. 24<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0906<\/td>\n      <td width=\"105\">PIS\/Pasep<\/td>\n      <td width=\"504\">\u00c1lcool - Regime Especial de Apura\u00e7\u00e3o e Pagamento<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L9718.htm#art5.1\">Lei n\u00ba 9.718\/98 Art. 5\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0676<\/td>\n      <td width=\"105\">IPI<\/td>\n      <td width=\"504\">Autom\u00f3veis<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L4502.htm#art1\">Lei n\u00ba 4.502\/64 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1097<\/td>\n      <td width=\"105\">IPI<\/td>\n      <td width=\"504\">M\u00e1quinas, Aparelhos e Material de Transporte<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L4502.htm#art1\">Lei n\u00ba 4.502\/64 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5110<\/td>\n      <td width=\"105\">IPI<\/td>\n      <td width=\"504\">Tabaco e seus Suced\u00e2neos Manufaturados, Exceto Cigarros Contendo Tabaco<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L4502.htm#art1\">Lei n\u00ba 4.502\/64 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"69\" rowspan=\"2\" width=\"123\">5123<\/td>\n      <td width=\"105\">IPI<\/td>\n      <td width=\"504\">Todos os produtos, com exce\u00e7\u00e3o de: bebidas (Cap\u00edtulo 22), Tabaco e seus Suced\u00e2neos Manufaturados (Cap\u00edtulo 24) e os das posi\u00e7\u00f5es 84.29, 84.32, 84.33, 87.01 a 87.06 e 87.11 da Tipi<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L4502.htm#art1\">Lei n\u00ba 4.502\/64 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0668<\/td>\n      <td width=\"105\">IPI<\/td>\n      <td width=\"504\">Bebidas do cap\u00edtulo 22 da Tipi<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L4502.htm#art1\">Lei n\u00ba 4.502\/64 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0821<\/td>\n      <td width=\"105\">IPI<\/td>\n      <td width=\"504\">Cervejas - Tributa\u00e7\u00e3o de Bebidas Frias\u00a0<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2015-2018\/2015\/lei\/l13097.htm#art15\">Lei n\u00ba 13.097\/15 Art. 15<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0838<\/td>\n      <td width=\"105\">IPI<\/td>\n      <td width=\"504\">Demais bebidas - Tributa\u00e7\u00e3o de Bebidas Frias<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2015-2018\/2015\/lei\/l13097.htm#art15\">Lei n\u00ba 13.097\/15 Art. 15<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">2172<\/td>\n      <td width=\"105\">Cofins<\/td>\n      <td width=\"504\">Demais Entidades<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l9718.htm#art2\">Lei n\u00ba 9.718\/98 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">8645<\/td>\n      <td width=\"105\">Cofins<\/td>\n      <td width=\"504\">Fabricantes\/Importadores de ve\u00edculos em substitui\u00e7\u00e3o tribut\u00e1ria<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2002\/l10485.htm#art1\">Lei n\u00ba 10.485\/02 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">6840<\/td>\n      <td width=\"105\">Cofins<\/td>\n      <td width=\"504\">Combust\u00edveis<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l9718.htm#art4.\">Lei n\u00ba 9.718\/98 Art. 4\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5856<\/td>\n      <td width=\"105\">Cofins<\/td>\n      <td width=\"504\">N\u00e3o-cumulativa<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/l10.833.htm#art1.\">Lei n\u00ba 10.833\/03 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1840<\/td>\n      <td width=\"105\">Cofins<\/td>\n      <td width=\"504\">Vendas \u00e0 Zona Franca de Manaus (ZFM) - Substitui\u00e7\u00e3o Tribut\u00e1ria<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2005\/Lei\/L11196.htm#art64.\">Lei n\u00ba 11.196\/05 Art. 64<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0760<\/td>\n      <td width=\"105\">Cofins<\/td>\n      <td width=\"504\">Cervejas - Tributa\u00e7\u00e3o de Bebidas Frias\u00a0<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2015-2018\/2015\/lei\/l13097.htm#art24\">Lei n\u00ba 13.097\/15 Art. 24<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0776<\/td>\n      <td width=\"105\">Cofins<\/td>\n      <td width=\"504\">Demais bebidas - Tributa\u00e7\u00e3o de Bebidas Frias<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2015-2018\/2015\/lei\/l13097.htm#art24\">Lei n\u00ba 13.097\/15 Art. 24<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0929<\/td>\n      <td width=\"105\">Cofins<\/td>\n      <td width=\"504\">\u00c1lcool - Regime Especial de Apura\u00e7\u00e3o e Pagamento\u00a0<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L9718.htm#art5.1\">Lei n\u00ba 9.718\/98 Art. 5\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1661<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Servidor Civil Ativo<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art4..\">Lei n\u00ba 10.887\/04 Art. 4\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1700<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Servidor Civil Inativo<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art4..\">Lei n\u00ba 10.887\/04 Art. 4\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1717<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Pensionista Civil<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art4..\">Lei n\u00ba 10.887\/04 Art. 4\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1769<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Patronal - Servidor Civil Ativo - Opera\u00e7\u00e3o Intra-Or\u00e7ament\u00e1ria<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art8\">Lei n\u00ba 10.887\/04 Art. 8\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1814<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Patronal - Servidor no Exterior - Opera\u00e7\u00e3o Intra-Or\u00e7ament\u00e1ria<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art8\">Lei n\u00ba 10.887\/04 Art. 8\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"53\" rowspan=\"2\" width=\"123\">1723<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Servidor Civil Ativo - Precat\u00f3rio Judicial e Requisi\u00e7\u00e3o de Pequeno Valor<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art4..\">Lei n\u00ba 10.887\/04 Art. 4\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"53\" rowspan=\"2\" width=\"123\">1730<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Servidor Civil Inativo - Precat\u00f3rio Judicial e Requisi\u00e7\u00e3o de Pequeno Valor<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art5\">Lei n\u00ba 10.887\/04 Art. 5\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"53\" rowspan=\"2\" width=\"123\">1752<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Pensionista - Precat\u00f3rio Judicial e Requisi\u00e7\u00e3o de Pequeno Valor<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art5\">Lei n\u00ba 10.887\/04 Art. 5\u00ba<\/a><\/td>\n    <\/tr>\n  <\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<\/div><div id=\"vis30\" style=\"display:none; font-size:12px; font-family:verdana; position:relative; overflow:auto; width:80%!important; border-radius:5px; height:550px;\"><p>&nbsp;<\/p>\n<table width=\"750\" border=\"1\" cellpadding=\"0\" cellspacing=\"0\" bordercolor=\"#CCCCCC\">\n  <colgroup>\n  <col width=\"178\">\n  <col width=\"587\">\n  <col width=\"209\">\n  <col width=\"308\">\n  <\/colgroup>\n  <tbody>\n    <tr>\n      <td height=\"41\" width=\"178\">Interessado<\/td>\n      <td width=\"587\"><strong>Declara\u00e7\u00f5es, Demonstrativos e Documentos<\/strong><\/td>\n      <td width=\"209\"><strong>Per\u00edodo de Refer\u00eancia<\/strong><\/td>\n      <td width=\"308\"><strong>Base Normativa<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"21\">PJ\/PF<\/td>\n      <td width=\"587\">DCTFWeb \u2013 Declara\u00e7\u00e3o de D\u00e9bitos e Cr\u00e9ditos Tribut\u00e1rios Federais\u00a0<\/td>\n      <td>Agosto\/2026<\/td>\n      <td><a href=\"https:\/\/normasinternet2.receita.fazenda.gov.br\/#\/consulta\/externa\/119859\">Instru\u00e7\u00e3o Normativa RFB n\u00ba 2.237\/2024<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"21\">PJ\/PF<\/td>\n      <td width=\"587\">DeCripto \u2013 Declara\u00e7\u00e3o de Criptoativos<\/td>\n      <td>Agosto\/2026<\/td>\n      <td><a href=\"https:\/\/normasinternet2.receita.fazenda.gov.br\/#\/consulta\/externa\/147709\">Instru\u00e7\u00e3o Normativa RFB n\u00ba 2.291\/2025<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"21\">PJ\/PF<\/td>\n      <td width=\"587\">DME \u2013 Declara\u00e7\u00e3o de Opera\u00e7\u00f5es Liquidadas com Moeda em Esp\u00e9cie\u00a0<\/td>\n      <td>Agosto\/2026<\/td>\n      <td><a href=\"https:\/\/normasinternet2.receita.fazenda.gov.br\/#\/consulta\/externa\/92278\">Instru\u00e7\u00e3o Normativa RFB n\u00ba 1.761\/2017<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"21\">PJ\/PF<\/td>\n      <td>DOI \u2013 Declara\u00e7\u00e3o sobre Opera\u00e7\u00f5es Imobili\u00e1rias\u00a0<\/td>\n      <td>Agosto\/2026<\/td>\n      <td><a href=\"https:\/\/normasinternet2.receita.fazenda.gov.br\/#\/consulta\/externa\/141910\">Instru\u00e7\u00e3o Normativa RFB n\u00ba 2.186\/2024<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"21\">PJ<\/td>\n      <td>DTTA \u2013 Declara\u00e7\u00e3o de Transfer\u00eancia de Titularidade de A\u00e7\u00f5es<\/td>\n      <td width=\"209\">Janeiro a Junho\/2026<\/td>\n      <td><a href=\"https:\/\/normasinternet2.receita.fazenda.gov.br\/#\/consulta\/externa\/15852\">Instru\u00e7\u00e3o Normativa RFB n\u00ba 892\/2008<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"21\">PJ\/PF<\/td>\n      <td>DITR - Imposto sobre a Propriedade Territorial Rural<\/td>\n      <td width=\"209\">Exerc\u00edcio - 2026<\/td>\n      <td><a href=\"https:\/\/normasinternet2.receita.fazenda.gov.br\/#\/consulta\/externa\/152281\">Instru\u00e7\u00e3o Normativa RFB n\u00ba 2.330\/2026<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"59\">PJ<\/td>\n      <td width=\"587\">Op\u00e7\u00e3o pelo Regime Especial Unificado de Arrecada\u00e7\u00e3o de Tributos e Contribui\u00e7\u00f5es devidos pelas Microempresas e Empresas de Pequeno Porte -\u00a0Simples Nacional<\/td>\n      <td>--<\/td>\n      <td><a href=\"https:\/\/normasinternet2.receita.fazenda.gov.br\/#\/consulta\/externa\/92278\">Resolu\u00e7\u00e3o CGSN n\u00ba 140\/2018<\/a><\/td>\n    <\/tr>\n  <\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<table width=\"750\" border=\"1\" cellpadding=\"0\" cellspacing=\"0\" bordercolor=\"#CCCCCC\">   <colgroup>\n  <col width=\"123\">\n  <col width=\"105\">\n  <col width=\"504\">\n  <col width=\"247\">\n  <\/colgroup>\n  <tbody>\n    <tr>\n      <td height=\"70\" rowspan=\"2\" width=\"123\"><strong>C\u00f3digo de Receita<\/strong><\/td>\n      <td width=\"105\"><strong>Grupo de Tributo<\/strong><\/td>\n      <td width=\"504\"><strong>Descri\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"247\"><strong>Per\u00edodo de Apura\u00e7\u00e3o<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"35\" width=\"105\"><strong>Documento Arrecada\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"504\"><strong>Categoria da Declara\u00e7\u00e3o \/ Origem Escritura\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"247\"><strong>Fundamenta\u00e7\u00e3o Legal<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"53\" rowspan=\"2\" width=\"123\">3770<\/td>\n      <td width=\"105\">PIS\/Pasep<\/td>\n      <td width=\"504\">Reten\u00e7\u00e3o - Aquisi\u00e7\u00e3o de autope\u00e7as<\/td>\n      <td width=\"247\">1\u00aa quinzena m\u00eas atual<br>\n        (15\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2002\/l10485.htm#art3\">Lei n\u00ba 10.485\/02 Art.3\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3746<\/td>\n      <td width=\"105\">Cofins<\/td>\n      <td width=\"504\">Reten\u00e7\u00e3o - Aquisi\u00e7\u00e3o de autope\u00e7as<\/td>\n      <td width=\"247\">1\u00aa quinzena m\u00eas atual<br>\n        (15\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2002\/l10485.htm#art3\">Lei n\u00ba 10.485\/02 Art.3\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">2927<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Contrato de Derivativos\u00a0<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2007-2010\/2007\/Decreto\/D6306.htm#art32c\">Decreto n\u00ba 6.306\/07 Art. 32-C<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5232<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Fundos de investimento imobili\u00e1rio - rendimentos e ganhos de capital distribu\u00eddos semestralmente<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L8668.htm#art16a\">Lei n\u00ba 8.668\/03 Art. 16-A<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0473<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de PJ no Exterior \u2013 Ganhos de capital de aliena\u00e7\u00e3o de bens e direitos do ativo circulante localizados no Brasil<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ eSocial<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art97.\">Decreto-Lei n\u00ba 5.844\/43 Art. 97<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0190<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Recolhimento mensal (Carn\u00ea Le\u00e3o)<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l7713.htm#art7\">Lei n\u00ba 7.713\/88 Art. 7\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4600<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Ganhos de capital na aliena\u00e7\u00e3o de bens e direitos<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DIRPF Anual \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L7713.htm#art2\">Lei n\u00ba 7.713\/88 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">8523<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Ganhos de Capital na Aliena\u00e7\u00e3o de Bens e Direitos Localizados no Exterior<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l7713.htm#art2\">Lei n\u00ba 7.713\/88 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">6015<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Ganhos l\u00edquidos em opera\u00e7\u00f5es em bolsa<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DIRPF Anual \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8981.htm#art72\">Lei n\u00ba 8.981\/95 Art. 72<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">6371<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Ganhos de Capital de Dep\u00f3sito em Conta Corrente, Cart\u00e3o de Cr\u00e9dito ou D\u00e9bito no Exterior<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2023-2026\/2023\/lei\/l14754.htm#art2\">Lei n\u00ba 14.754\/23 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0211<\/td>\n      <td width=\"105\">IRPF<\/td>\n      <td width=\"504\">Imposto apurado na Declara\u00e7\u00e3o de Ajuste Anual (Quota)<\/td>\n      <td width=\"247\">Ano-calend\u00e1rio anterior<br>\n        (31\/12\/2025)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l9250.htm#art14\">Lei n\u00ba 9.250\/1995\u00a0 Art. 14<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">8960<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Ganho de capital na aliena\u00e7\u00e3o de moeda estrangeira mantida em esp\u00e9cie<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2023-2026\/2023\/lei\/l14754.htm#art2\">Lei n\u00ba 14.754\/23 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1897<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Ganho de capital na aliena\u00e7\u00e3o de criptoativos<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8981.htm#art21\">Lei n\u00ba 8.981\/1995 Art. 21<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">2469<\/td>\n      <td width=\"105\">CSLL<\/td>\n      <td width=\"504\">Entidades Financeiras - Estimativa Mensal<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L7689.htm#art1\">Lei n\u00ba 7.689\/88 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">2484<\/td>\n      <td width=\"105\">CSLL<\/td>\n      <td width=\"504\">Demais Entidades - Estimativa Mensal<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L7689.htm#art1\">Lei n\u00ba 7.689\/88 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">2030<\/td>\n      <td width=\"105\">CSLL<\/td>\n      <td width=\"504\">Entidades Financeiras - Balan\u00e7o Trimestral (Quota)<\/td>\n      <td width=\"247\">Trimestre anterior<br>\n        (30\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L7689.htm#art1\">Lei n\u00ba 7.689\/88 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">6012<\/td>\n      <td width=\"105\">CSLL<\/td>\n      <td width=\"504\">Demais Entidades - Balan\u00e7o Trimestral (Quota)<\/td>\n      <td width=\"247\">Trimestre anterior<br>\n        (30\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L7689.htm#art1\">Lei n\u00ba 7.689\/88 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">2372<\/td>\n      <td width=\"105\">CSLL<\/td>\n      <td width=\"504\">Lucro Presumido ou Arbitrado (Quota)<\/td>\n      <td width=\"247\">Trimestre anterior<br>\n        (30\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L7689.htm#art1\">Lei n\u00ba 7.689\/88 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">2319<\/td>\n      <td width=\"105\">IRPJ<\/td>\n      <td width=\"504\">Entidades Financeiras - Estimativa Mensal<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art27\">Decreto-Lei n\u00ba 5.844\/43 Art. 27<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">2362<\/td>\n      <td width=\"105\">IRPJ<\/td>\n      <td width=\"504\">Demais Entidades - Estimativa Mensal<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art27\">Decreto-Lei n\u00ba 5.844\/43 Art. 27<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5993<\/td>\n      <td width=\"105\">IRPJ<\/td>\n      <td width=\"504\">Optantes pelo Lucro Real - Estimativa Mensal<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art27\">Decreto-Lei n\u00ba 5.844\/43 Art. 27<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3317<\/td>\n      <td width=\"105\">IRPJ<\/td>\n      <td width=\"504\">IRPJ - Ganhos L\u00edquidos em Opera\u00e7\u00f5es na Bolsa - Lucro Real<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L7799.htm#art55\">Lei n\u00ba 7.799\/89 Art. 55<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0231<\/td>\n      <td width=\"105\">IRPJ<\/td>\n      <td width=\"504\">IRPJ - Ganhos L\u00edquidos em Opera\u00e7\u00f5es na Bolsa - Lucro Presumido ou Arbitrado<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L7799.htm#art55\">Lei n\u00ba 7.799\/89 Art. 55<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0507<\/td>\n      <td width=\"105\">IRPJ<\/td>\n      <td width=\"504\">Ganho de Capital - Aliena\u00e7\u00e3o de Ativos de ME\/EPP optantes pelo Simples Nacional<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/Lcp123.htm#art13\">Lei Complementar n\u00ba 123\/06 Art. 13<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1599<\/td>\n      <td width=\"105\">IRPJ<\/td>\n      <td width=\"504\">Entidades Financeiras - Balan\u00e7o Trimestral (Quota)<\/td>\n      <td width=\"247\">Trimestre anterior<br>\n        (30\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art27\">Decreto-Lei n\u00ba 5.844\/43 Art. 27<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0220<\/td>\n      <td width=\"105\">IRPJ<\/td>\n      <td width=\"504\">Demais Entidades - Balan\u00e7o Trimestral (Quota)<\/td>\n      <td width=\"247\">Trimestre anterior<br>\n        (30\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art27\">Decreto-Lei n\u00ba 5.844\/43 Art. 27<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3373<\/td>\n      <td width=\"105\">IRPJ<\/td>\n      <td width=\"504\">Optantes pelo Lucro Real - Balan\u00e7o Trimestral (Quota)<\/td>\n      <td width=\"247\">Trimestre anterior<br>\n        (30\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art27\">Decreto-Lei n\u00ba 5.844\/43 Art. 27<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">2089<\/td>\n      <td width=\"105\">IRPJ<\/td>\n      <td width=\"504\">Lucro Presumido (Quota)<\/td>\n      <td width=\"247\">Trimestre anterior<br>\n        (30\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art27\">Decreto-Lei n\u00ba 5.844\/43 Art. 27<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5625<\/td>\n      <td width=\"105\">IRPJ<\/td>\n      <td width=\"504\">Lucro Arbitrado (Quota)<\/td>\n      <td width=\"247\">Trimestre anterior<br>\n        (30\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art79\">Decreto-Lei n\u00ba 5.844\/43 Art. 79<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1070<\/td>\n      <td width=\"105\">ITR<\/td>\n      <td width=\"504\">Imposto apurado na Declara\u00e7\u00e3o do Imposto sobre a Propriedade Territorial Rural (Quota)<\/td>\n      <td width=\"247\">Exerc\u00edcio<br>\n        (2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/normasinternet2.receita.fazenda.gov.br\/#\/consulta\/externa\/152281\" target=\"_self\" title=\"\" data-tippreview-enabled=\"false\" data-tippreview-image=\"\" data-tippreview-title=\"\">Instru\u00e7\u00e3o Normativa RFB n\u00ba 2.330\/2026<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">9100<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Refis - Parcelamento vinculado \u00e0 receita bruta<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l9964.htm#art1\">Lei n\u00ba 9.964\/00 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">9222<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Refis - Parcelamento alternativo<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l9964.htm#art1\">Lei n\u00ba 9.964\/00 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">9113<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Refis - ITR\/Exerc\u00edcios at\u00e9 1996<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l9964.htm#art1\">Lei n\u00ba 9.964\/00 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">9126<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Refis - ITR\/Exerc\u00edcios a partir de 1997<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l9964.htm#art1\">Lei n\u00ba 9.964\/00 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">7042<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Paes - Pessoa F\u00edsica\u00a0<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/L10.684.htm#art1\">Lei n\u00ba 10.684\/03 Art 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">7093<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Paes - Microempresa\u00a0<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/L10.684.htm#art1\">Lei n\u00ba 10.684\/03 Art 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">7114<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Paes - Empresa de Pequeno Porte\u00a0<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/L10.684.htm#art1\">Lei n\u00ba 10.684\/03 Art 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">7122<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Paes - Demais Pessoas Jur\u00eddicas\u00a0\u00a0<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/L10.684.htm#art1\">Lei n\u00ba 10.684\/03 Art 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">7288<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Paes - ITR<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/L10.684.htm#art1\">Lei n\u00ba 10.684\/03 Art 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">--<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Simples Nacional - ME\/EPP<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/autenticacao\/login\/index\/188\">DAS<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/Lcp123.htm#art21%C2%A716\">Lei Complementar n\u00ba 123\/06 Art. 21<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">--<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Simples Nacional - MEI<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/autenticacao\/login\/index\/188\">DAS<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/Lcp123.htm#art21%C2%A716\">Lei Complementar n\u00ba 123\/06 Art. 21<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">--<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Simples Nacional - ME\/EPP - Especial<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/publico\/login\/certificado.aspx?Sistema=125\">DAS<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/Lcp155.htm#art9\">Lei Complementar n\u00ba 155\/16 Art. 9\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">--<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Simples Nacional - MEI - Especial<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/publico\/login\/certificado.aspx?Sistema=125\">DAS<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/Lcp155.htm#art9\">Lei Complementar n\u00ba 155\/16 Art. 9\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">--<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Programa Especial de Regulariza\u00e7\u00e3o Tribut\u00e1ria das Microempresas e Empresas de Pequeno Porte optantes pelo Simples Nacional (Pert-SN)<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/publico\/login\/certificado.aspx?Sistema=125\">DAS<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/Lcp162.htm\">Lei Complementar n\u00ba 162\/18<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"69\" rowspan=\"2\" width=\"123\">--<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Programa Especial de Regulariza\u00e7\u00e3o Tribut\u00e1ria das Microempresas e Empresas de Pequeno Porte optantes pelo Simples Nacional (Pert-SN-MEI) Microempreendedor Individual<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/publico\/login\/certificado.aspx?Sistema=125\">DAS<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/Lcp162.htm\">Lei Complementar n\u00ba 162\/18<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1136<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">PGFN - D\u00e9bitos Previdenci\u00e1rios - Parcelamento de D\u00edvidas N\u00e3o Parceladas Anteriormente<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/eCAC\/publico\/login.aspx?sistema=39\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2007-2010\/2009\/Lei\/L11941.htm#art1\">Lei n\u00ba 11.941\/09 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1165<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">PGFN - D\u00e9bitos Previdenci\u00e1rios - Parcelamento de Saldo Remanescente dos Programas Refis, Paes, Paex e Parcelamentos Ordin\u00e1rios<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/eCAC\/publico\/login.aspx?sistema=39\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2007-2010\/2009\/Lei\/L11941.htm#art3\">Lei n\u00ba 11.941\/09 Art. 3\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1194<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">PGFN - Demais D\u00e9bitos - Parcelamento de D\u00edvidas N\u00e3o Parceladas Anteriormente<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/eCAC\/publico\/login.aspx?sistema=39\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2007-2010\/2009\/Lei\/L11941.htm#art1\">Lei n\u00ba 11.941\/09 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1204<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">PGFN - Demais D\u00e9bitos - Parcelamento de Saldo Remanescente dos Programas Refis, Paes, Paex e Parcelamentos Ordin\u00e1rios<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/eCAC\/publico\/login.aspx?sistema=39\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2007-2010\/2009\/Lei\/L11941.htm#art3\">Lei n\u00ba 11.941\/09 Art. 3\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1210<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">PGFN - Parcelamento D\u00edvida Decorrente de Aproveitamento Indevido de Cr\u00e9ditos de IPI<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/eCAC\/publico\/login.aspx?sistema=39\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2007-2010\/2009\/Lei\/L11941.htm#art2\">Lei n\u00ba 11.941\/09 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1233<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">RFB - D\u00e9bitos Previdenci\u00e1rios - Parcelamento de D\u00edvidas N\u00e3o Parceladas Anteriormente<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/eCAC\/publico\/login.aspx?sistema=39\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2007-2010\/2009\/Lei\/L11941.htm#art1\">Lei n\u00ba 11.941\/09 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1240<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">RFB - D\u00e9bitos Previdenci\u00e1rios - Parcelamento de Saldo Remanescente dos Programas Refis, Paes, Paex e Parcelamentos Ordin\u00e1rios<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/eCAC\/publico\/login.aspx?sistema=39\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2007-2010\/2009\/Lei\/L11941.htm#art3\">Lei n\u00ba 11.941\/09 Art. 3\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1279<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">RFB - Demais D\u00e9bitos - Parcelamento de D\u00edvidas N\u00e3o Parceladas Anteriormente<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/eCAC\/publico\/login.aspx?sistema=39\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2007-2010\/2009\/Lei\/L11941.htm#art1\">Lei n\u00ba 11.941\/09 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1285<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">RFB - Demais D\u00e9bitos - Parcelamento de Saldo Remanescente dos Programas Refis, Paes, Paex e Parcelamentos Ordin\u00e1rios<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/eCAC\/publico\/login.aspx?sistema=39\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2007-2010\/2009\/Lei\/L11941.htm#art3\">Lei n\u00ba 11.941\/09 Art. 3\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1291<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">RFB - Parcelamento D\u00edvida Decorrente de Aproveitamento Indevido de Cr\u00e9ditos de IPI\u00a0<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/eCAC\/publico\/login.aspx?sistema=39\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2007-2010\/2009\/Lei\/L11941.htm#art2\">Lei n\u00ba 11.941\/09 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3780<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Reabertura Lei n\u00ba 11.941, de 2009 - PGFN - D\u00e9bitos Previdenci\u00e1rios Parcelamento de D\u00edvidas N\u00e3o Parceladas Anteriormente - Art. 1\u00ba<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=93&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2013\/Lei\/L12865.htm#art17.\">Lei n\u00ba 12.865\/13 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3796<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Reabertura Lei n\u00ba 11.941, de 2009 - PGFN - D\u00e9bitos Previdenci\u00e1rios Parcelamento de D\u00edvidas N\u00e3o Parceladas Anteriormente - Art. 1\u00ba<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=93&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2013\/Lei\/L12865.htm#art17.\">Lei n\u00ba 12.865\/13 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"69\" rowspan=\"2\" width=\"123\">3835<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Reabertura Lei n\u00ba 11.941, de 2009 - PGFN - D\u00e9bitos Previdenci\u00e1rios Parcelamento de Saldo Remanescente dos Programas Refis, Paes, Paex e Parcelamentos Ordin\u00e1rios - Art. 3\u00ba<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=93&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2013\/Lei\/L12865.htm#art17.\">Lei n\u00ba 12.865\/13 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3841<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Reabertura Lei n\u00ba 11.941, de 2009 - PGFN - Demais D\u00e9bitos - Parcelamento de D\u00edvidas N\u00e3o Parceladas Anteriormente - Art. 1\u00ba<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=93&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2013\/Lei\/L12865.htm#art17.\">Lei n\u00ba 12.865\/13 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"69\" rowspan=\"2\" width=\"123\">3858<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Reabertura Lei n\u00ba 11.941, de 2009 - PGFN - Demais D\u00e9bitos - Parcelamento de Saldo Remanescente dos Programas Refis, Paes, Paex e Parcelamentos Ordin\u00e1rios - Art. 3\u00ba<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=93&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2013\/Lei\/L12865.htm#art17.\">Lei n\u00ba 12.865\/13 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3870<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Reabertura Lei n\u00ba 11.941, de 2009 - PGFN - Parcelamento D\u00edvida Decorrente de Aproveitamento Indevido de Cr\u00e9ditos de IPI - Art. 2\u00ba<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=93&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2013\/Lei\/L12865.htm#art17.\">Lei n\u00ba 12.865\/13 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3887<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Reabertura Lei n\u00ba 11.941, de 2009 - RFB - D\u00e9bitos Previdenci\u00e1rios Parcelamento de D\u00edvidas N\u00e3o Parceladas Anteriormente - Art. 1\u00ba<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=93&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2013\/Lei\/L12865.htm#art17.\">Lei n\u00ba 12.865\/13 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"69\" rowspan=\"2\" width=\"123\">3926<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Reabertura Lei n\u00ba 11.941, de 2009 - RFB - D\u00e9bitos Previdenci\u00e1rios Parcelamento de Saldo Remanescente dos Programas Refis, Paes, Paex e Parcelamentos Ordin\u00e1rios - Art. 3\u00ba<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=93&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2013\/Lei\/L12865.htm#art17.\">Lei n\u00ba 12.865\/13 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3932<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Reabertura Lei n\u00ba 11.941, de 2009 - RFB - Demais D\u00e9bitos - Parcelamento de D\u00edvidas N\u00e3o Parceladas Anteriormente - Art. 1\u00ba<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=93&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2013\/Lei\/L12865.htm#art17.\">Lei n\u00ba 12.865\/13 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"69\" rowspan=\"2\" width=\"123\">3955<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Reabertura Lei n\u00ba 11.941, de 2009 - RFB - Demais D\u00e9bitos - Parcelamento de Saldo Remanescente dos Programas Refis, Paes, Paex e Parcelamentos Ordin\u00e1rios - Art. 3\u00ba<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=93&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2013\/Lei\/L12865.htm#art17.\">Lei n\u00ba 12.865\/13 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4720<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">PGFN - D\u00e9bitos Previdenci\u00e1rios<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=102&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2014\/lei\/L12996.htm#art2..\">Lei n\u00ba 12.996\/14 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4737<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">PGFN - Demais D\u00e9bitos<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=102&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2014\/lei\/L12996.htm#art2..\">Lei n\u00ba 12.996\/14 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4743<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">RFB - D\u00e9bitos Previdenci\u00e1rios<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=102&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2014\/lei\/L12996.htm#art2..\">Lei n\u00ba 12.996\/14 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4750<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">RFB - Demais D\u00e9bitos<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=102&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2014\/lei\/L12996.htm#art2..\">Lei n\u00ba 12.996\/14 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4059<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">RFB - Parcelamento IRPJ\/CSLL<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=102&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2013\/lei\/l12865.htm#art40\">Lei n\u00ba 12.865\/13 Art. 40<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4065<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">PGFN - Parcelamento IRPJ\/CSLL<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=102&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2013\/lei\/l12865.htm#art40\">Lei n\u00ba 12.865\/13 Art. 40<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4007<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">RFB - Parcelamento - PIS\/Cofins - Institui\u00e7\u00f5es Financeiras e Cia Seguradoras\u00a0<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=102&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2013\/lei\/l12865.htm#art39\">Lei n\u00ba 12.865\/13 Art. 39<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4013<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">PGFN - Parcelamento - PIS\/Cofins - Institui\u00e7\u00f5es Financeiras e Cia Seguradoras\u00a0<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=102&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2013\/lei\/l12865.htm#art39\">Lei n\u00ba 12.865\/13 Art. 39<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4020<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">RFB - Parcelamento PIS\/Cofins<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=102&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2013\/lei\/l12865.htm#art39\">Lei n\u00ba 12.865\/13 Art. 39 \u00a7 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4042<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">PGFN - Parcelamento PIS\/Cofins<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=102&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2013\/lei\/l12865.htm#art39\">Lei n\u00ba 12.865\/13 Art. 39 \u00a7 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">--<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Programa de Regulariza\u00e7\u00e3o Tribut\u00e1ria - D\u00e9bitos Previdenci\u00e1rios<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=126&origem=menu\">GPS<\/a><\/td>\n      <td width=\"504\">\u00a0\/\u00a0<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2015-2018\/2017\/mpv\/mpv766impressao.htm\">MP n\u00ba 766\/17 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">--<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Programa de Regulariza\u00e7\u00e3o Tribut\u00e1ria - Demais D\u00e9bitos<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=10014&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">\u00a0\/\u00a0<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2015-2018\/2017\/mpv\/mpv766impressao.htm\">MP n\u00ba 766\/17 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">--<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Programa Especial de Regulariza\u00e7\u00e3o Tribut\u00e1ria - D\u00e9bitos Previdenci\u00e1rios<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=10016&origem=menu\">GPS<\/a><\/td>\n      <td width=\"504\">\u00a0\/\u00a0<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2015-2018\/2017\/lei\/l13496.htm\">Lei n\u00ba 13.496\/17 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">--<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Programa Especial de Regulariza\u00e7\u00e3o Tribut\u00e1ria - Demais D\u00e9bitos<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=10014&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">\u00a0\/\u00a0<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2015-2018\/2017\/lei\/l13496.htm\">Lei n\u00ba 13.496\/17 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5161<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td>Programa de Regulariza\u00e7\u00e3o Tribut\u00e1ria Rural (PRR)\u00a0<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/09\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\"><a href=\"https:\/\/servicos.receitafederal.gov.br\/login?redirectUrl=https:\/\/cav.receita.fazenda.gov.br\/eCAC\/publico\/login.aspx?sistema=10042\">DARF<\/a><\/td>\n      <td width=\"504\">\u00a0\/\u00a0<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2015-2018\/2018\/Lei\/l13606.htm\">Lei n\u00ba 13.606\/18<\/a><\/td>\n    <\/tr>\n  <\/tbody>\n<\/table>\n<p><br>\n  <br>\n<\/p>\n<p>&nbsp;<\/p>\n<\/div><table cellpadding=\"0\" cellspacing=\"0\" class=\"grid\"><thead><tr class=\"headings\"><th><a href=\"javascript:void(0)\" onclick=\"window.location.href='?Mes=8&Ano=2026'\">&lt;<\/a><\/th><th colspan=\"5\">SET\/2026<\/th><th><a href=\"javascript:void(0)\" onclick=\"window.location.href='?Mes=10&Ano=2026'\">&gt;<\/a><\/th><\/tr><tr class=\"headings gradiente\"><th width=\"14%\" style=\"border-left:1px solid #DADFE0;\"><a><span>D<\/span><\/a><\/th><th width=\"14%\"><span><a>S<\/span><\/a><\/th><th width=\"14%\"><span><a>T<\/span><\/a><\/th><th width=\"14%\"><span><a>Q<\/span><\/a><\/th><th width=\"14%\"><span><a>Q<\/span><\/a><\/th><th width=\"14%\"><span><a>S<\/span><\/a><\/th><th width=\"14%\"><span><a>S<\/a><\/span><\/th><\/tr><\/thead><tbody><tr class=\"calendar-row calendar\"><td class=\"calendar-day-np\" style=\"border-left:0px;\">&nbsp;<\/td><td class=\"calendar-day-np\" style=\"border-left:0px;\">&nbsp;<\/td><td id=\"2026-09-01\" class=\"calendarDay\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis1\">01<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-09-02\" class=\"calendarDay\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis2\">02<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-09-03\" class=\"calendarDay marked\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis3\">03<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-09-04\" class=\"calendarDay\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis4\">04<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-09-05\" class=\"calendarDay\" style=\"border-right:1px solid #DADFE0;\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis5\">05<\/a>\n\t\t\t\t<\/div><\/td><\/tr><tr class=\"calendar-row calendar\"><td id=\"2026-09-06\" class=\"domingo\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis6\">06<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-09-07\" class=\"calendarDay\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis7\">07<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-09-08\" class=\"calendarDay marked\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis8\">08<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-09-09\" class=\"calendarDay\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis9\">09<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-09-10\" class=\"calendarDay marked\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis10\">10<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-09-11\" class=\"calendarDay\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis11\">11<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-09-12\" class=\"calendarDay\" style=\"border-right:1px solid #DADFE0;\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis12\">12<\/a>\n\t\t\t\t<\/div><\/td><\/tr><tr class=\"calendar-row calendar\"><td id=\"2026-09-13\" class=\"domingo\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis13\">13<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-09-14\" class=\"calendarDay\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis14\">14<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-09-15\" class=\"calendarDay marked\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis15\">15<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-09-16\" class=\"calendarDay\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis16\">16<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-09-17\" class=\"calendarDay\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis17\">17<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-09-18\" class=\"calendarDay marked\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis18\">18<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-09-19\" class=\"calendarDay\" style=\"border-right:1px solid #DADFE0;\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis19\">19<\/a>\n\t\t\t\t<\/div><\/td><\/tr><tr class=\"calendar-row calendar\"><td id=\"2026-09-20\" class=\"domingo marked\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis20\">20<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-09-21\" class=\"calendarDay marked\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis21\">21<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-09-22\" class=\"calendarDay\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis22\">22<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-09-23\" class=\"calendarDay marked\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis23\">23<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-09-24\" class=\"calendarDay\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis24\">24<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-09-25\" class=\"calendarDay marked\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis25\">25<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-09-26\" class=\"calendarDay\" style=\"border-right:1px solid #DADFE0;\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis26\">26<\/a>\n\t\t\t\t<\/div><\/td><\/tr><tr class=\"calendar-row calendar\"><td id=\"2026-09-27\" class=\"domingo\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis27\">27<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-09-28\" class=\"calendarDay\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis28\">28<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-09-29\" class=\"calendarDay\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis29\">29<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-09-30\" class=\"calendarDay marked\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis30\">30<\/a>\n\t\t\t\t<\/div><\/td><td class=\"calendar-day-np\"><\/td><td class=\"calendar-day-np\"><\/td><td class=\"calendar-day-np\"><\/td><\/tr><\/tbody><\/table> \n<\/form>\n<\/span>\n<!-- CJT Shortcode Block (1) - calendario - END -->\n\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-de54996 e-con-full e-flex e-con e-parent\" data-id=\"de54996\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-f247d3c e-con-full e-flex e-con e-child\" data-id=\"f247d3c\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-d86c307 e-con-full e-flex e-con e-child\" data-id=\"d86c307\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-fa97a25 e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"fa97a25\" data-element_type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInLeft&quot;,&quot;animation_delay&quot;:600}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-46b7118 elementor-testimonial--skin-bubble elementor-testimonial--layout-image_left elementor-testimonial--align-center elementor-arrows-yes elementor-pagination-type-bullets elementor-widget elementor-widget-testimonial-carousel\" data-id=\"46b7118\" data-element_type=\"widget\" data-settings=\"{&quot;slides_per_view&quot;:&quot;1&quot;,&quot;slides_to_scroll&quot;:&quot;1&quot;,&quot;show_arrows&quot;:&quot;yes&quot;,&quot;pagination&quot;:&quot;bullets&quot;,&quot;speed&quot;:500,&quot;autoplay&quot;:&quot;yes&quot;,&quot;autoplay_speed&quot;:5000,&quot;loop&quot;:&quot;yes&quot;,&quot;pause_on_hover&quot;:&quot;yes&quot;,&quot;pause_on_interaction&quot;:&quot;yes&quot;,&quot;space_between&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]},&quot;space_between_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]},&quot;space_between_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]}}\" data-widget_type=\"testimonial-carousel.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-swiper\">\n\t\t\t<div class=\"elementor-main-swiper swiper\">\n\t\t\t\t<div class=\"swiper-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-testimonial\">\n\t\t\t\t\t\t\t<div class=\"elementor-testimonial__content\">\n\t\t\t\t\t<div class=\"elementor-testimonial__text\">\n\t\t\t\t\t\tNossa parceria j\u00e1 dura mais de 10 anos e estamos muito satisfeitos com todo servi\u00e7o prestado. Gostamos muito de todo atendimento prestado. Muito profissionais.\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"elementor-testimonial__footer\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-testimonial__image\">\n\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/atenacontabil.com.br\/wp-content\/uploads\/2023\/08\/cl01.jpg\" alt=\"Ana Cec\u00edlia Abra\u00e3o\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<cite class=\"elementor-testimonial__cite\"><span class=\"elementor-testimonial__name\">Ana Cec\u00edlia Abra\u00e3o<\/span><span class=\"elementor-testimonial__title\">Diretor Geral<\/span><\/cite>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-testimonial\">\n\t\t\t\t\t\t\t<div class=\"elementor-testimonial__content\">\n\t\t\t\t\t<div class=\"elementor-testimonial__text\">\n\t\t\t\t\t\tO trabalho da Cont\u00e1bil Demonstra\u00e7\u00e3o \u00e9 excelente e recomendo \u00e0 todos os meus parceiros. Trabalhamos juntos h\u00e1 muito anos e continuaremos por muito tempo.\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"elementor-testimonial__footer\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-testimonial__image\">\n\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/atenacontabil.com.br\/wp-content\/uploads\/2023\/08\/cl02.jpg\" alt=\"Jonathan Polipo\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<cite class=\"elementor-testimonial__cite\"><span class=\"elementor-testimonial__name\">Jonathan Polipo<\/span><span class=\"elementor-testimonial__title\">Atacado Serra Mar<\/span><\/cite>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-pagination\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-prev\" role=\"button\" tabindex=\"0\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"eicon-chevron-left\"><\/i>\t\t\t\t\t\t\t<span class=\"elementor-screen-only\">Previous<\/span>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-next\" role=\"button\" tabindex=\"0\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"eicon-chevron-right\"><\/i>\t\t\t\t\t\t\t<span class=\"elementor-screen-only\">Next<\/span>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-15c6e08 e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"15c6e08\" data-element_type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInLeft&quot;,&quot;animation_delay&quot;:300}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a60eb9a elementor-widget elementor-widget-counter\" data-id=\"a60eb9a\" data-element_type=\"widget\" data-widget_type=\"counter.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-counter\">\n\t\t\t<div class=\"elementor-counter-title\">Anos de Experi\u00eancia<\/div>\t\t\t<div class=\"elementor-counter-number-wrapper\">\n\t\t\t\t<span class=\"elementor-counter-number-prefix\">+<\/span>\n\t\t\t\t<span class=\"elementor-counter-number\" data-duration=\"2000\" data-to-value=\"20\" data-from-value=\"0\" data-delimiter=\",\">0<\/span>\n\t\t\t\t<span class=\"elementor-counter-number-suffix\"><\/span>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b0d54c3 elementor-widget elementor-widget-counter\" data-id=\"b0d54c3\" data-element_type=\"widget\" data-widget_type=\"counter.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-counter\">\n\t\t\t<div class=\"elementor-counter-title\">De Aprova\u00e7\u00e3o<\/div>\t\t\t<div class=\"elementor-counter-number-wrapper\">\n\t\t\t\t<span class=\"elementor-counter-number-prefix\"><\/span>\n\t\t\t\t<span class=\"elementor-counter-number\" data-duration=\"2000\" data-to-value=\"100\" data-from-value=\"0\" data-delimiter=\",\">0<\/span>\n\t\t\t\t<span class=\"elementor-counter-number-suffix\">%<\/span>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ccb2517 e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"ccb2517\" data-element_type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInLeft&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-58a4e87 elementor-widget elementor-widget-counter\" data-id=\"58a4e87\" data-element_type=\"widget\" data-widget_type=\"counter.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-counter\">\n\t\t\t<div class=\"elementor-counter-title\">Clientes ativos<\/div>\t\t\t<div class=\"elementor-counter-number-wrapper\">\n\t\t\t\t<span class=\"elementor-counter-number-prefix\">+<\/span>\n\t\t\t\t<span class=\"elementor-counter-number\" data-duration=\"2000\" data-to-value=\"250\" data-from-value=\"0\" data-delimiter=\",\">0<\/span>\n\t\t\t\t<span class=\"elementor-counter-number-suffix\"><\/span>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-12936af elementor-widget elementor-widget-counter\" data-id=\"12936af\" data-element_type=\"widget\" data-widget_type=\"counter.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-counter\">\n\t\t\t<div class=\"elementor-counter-title\">Consultorias Realizadas<\/div>\t\t\t<div class=\"elementor-counter-number-wrapper\">\n\t\t\t\t<span class=\"elementor-counter-number-prefix\"><\/span>\n\t\t\t\t<span class=\"elementor-counter-number\" data-duration=\"2000\" data-to-value=\"90\" data-from-value=\"0\" data-delimiter=\",\">0<\/span>\n\t\t\t\t<span class=\"elementor-counter-number-suffix\"><\/span>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\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-c595c5e e-con-full e-flex e-con e-parent\" data-id=\"c595c5e\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-22d9bd1 e-con-full e-flex e-con e-child\" data-id=\"22d9bd1\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-451a4c2 e-con-full e-flex e-con e-child\" data-id=\"451a4c2\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-c26d9a4 e-con-full e-flex e-con e-child\" data-id=\"c26d9a4\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dc7020b elementor-widget elementor-widget-image\" data-id=\"dc7020b\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.crcsp.org.br\/\" target=\"_blank\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"361\" height=\"139\" src=\"https:\/\/atenacontabil.com.br\/wp-content\/uploads\/2023\/08\/link01.png\" class=\"attachment-large size-large wp-image-686\" alt=\"\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c4df789 e-con-full e-flex e-con e-child\" data-id=\"c4df789\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-40ef633 elementor-widget elementor-widget-image\" data-id=\"40ef633\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gov.br\/receitafederal\/pt-br\" target=\"_blank\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"361\" height=\"139\" src=\"https:\/\/atenacontabil.com.br\/wp-content\/uploads\/2023\/08\/link02.png\" class=\"attachment-large size-large wp-image-687\" alt=\"\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-64e80c3 e-con-full e-flex e-con e-child\" data-id=\"64e80c3\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9dbec51 elementor-widget elementor-widget-image\" data-id=\"9dbec51\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/login.esocial.gov.br\/\" target=\"_blank\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"361\" height=\"139\" src=\"https:\/\/atenacontabil.com.br\/wp-content\/uploads\/2023\/08\/link03.png\" class=\"attachment-large size-large wp-image-688\" alt=\"\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a30dbed e-con-full e-flex e-con e-child\" data-id=\"a30dbed\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bd74798 elementor-widget elementor-widget-image\" data-id=\"bd74798\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gov.br\/trabalho-e-emprego\/pt-br\" target=\"_blank\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"361\" height=\"139\" src=\"https:\/\/atenacontabil.com.br\/wp-content\/uploads\/2023\/08\/link04.png\" class=\"attachment-large size-large wp-image-689\" alt=\"\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-49aeb69 e-con-full e-flex e-con e-child\" data-id=\"49aeb69\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9d47181 elementor-widget elementor-widget-image\" data-id=\"9d47181\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gov.br\/previdencia\/pt-br\" target=\"_blank\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"361\" height=\"139\" src=\"https:\/\/atenacontabil.com.br\/wp-content\/uploads\/2023\/08\/link05.png\" class=\"attachment-large size-large wp-image-690\" alt=\"\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Solu\u00e7\u00f5es do tamanho da sua empresaVamos formar uma parceria de sucesso. Excel\u00eancia h\u00e1 mais de 18 anos.Saiba maisContabilidade Digital ProfissionalVamos formar uma parceria de sucesso. Excel\u00eancia h\u00e1 mais de 18 anos.Saiba maisSolu\u00e7\u00f5es do tamanho da sua empresaVamos formar uma parceria de sucesso. Excel\u00eancia h\u00e1 mais de 18 anos.Saiba mais Previous slide Next slide Contabilidade al\u00e9m [&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-234","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/atenacontabil.com.br\/index.php?rest_route=\/wp\/v2\/pages\/234","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/atenacontabil.com.br\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/atenacontabil.com.br\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/atenacontabil.com.br\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/atenacontabil.com.br\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=234"}],"version-history":[{"count":386,"href":"https:\/\/atenacontabil.com.br\/index.php?rest_route=\/wp\/v2\/pages\/234\/revisions"}],"predecessor-version":[{"id":947,"href":"https:\/\/atenacontabil.com.br\/index.php?rest_route=\/wp\/v2\/pages\/234\/revisions\/947"}],"wp:attachment":[{"href":"https:\/\/atenacontabil.com.br\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=234"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}