{"id":87,"date":"2020-05-11T16:34:56","date_gmt":"2020-05-11T19:34:56","guid":{"rendered":"https:\/\/musachicontabil.com.br\/index.php\/home\/"},"modified":"2026-02-26T12:58:22","modified_gmt":"2026-02-26T15:58:22","slug":"home","status":"publish","type":"page","link":"https:\/\/musachicontabil.com.br\/","title":{"rendered":"Home"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"87\" class=\"elementor elementor-87\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-31c4924 e-con-full e-flex e-con e-parent\" data-id=\"31c4924\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;background_background&quot;:&quot;gradient&quot;,&quot;container_type&quot;:&quot;flex&quot;}\" data-core-v316-plus=\"true\">\n\t\t<div class=\"elementor-element elementor-element-c127b2e e-flex e-con-boxed e-con e-child\" data-id=\"c127b2e\" data-element_type=\"container\" data-settings=\"{&quot;container_type&quot;:&quot;flex&quot;,&quot;content_width&quot;:&quot;boxed&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-faae0c7 aux-appear-watch-animation aux-slide-from-bot elementor-widget elementor-widget-aux_modern_heading\" data-id=\"faae0c7\" 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\">Assessoria Cont\u00e1bil<\/h2><h3 class=\"aux-modern-heading-secondary\"><span class=\"aux-head-before\">Vamos formar uma parceria de sucesso<\/span><span class=\"aux-head-highlight\">.<\/span><\/h3><div class=\"aux-modern-heading-description\"><p>Solu\u00e7\u00f5es cont\u00e1beis do tamanho da sua empresa. Excel\u00eancia h\u00e1 mais de 10 anos.<br \/>Ligue-nos e fa\u00e7a um or\u00e7amento.<\/p><\/div><\/div>\n        <\/section>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a7f83c7 aux-appear-watch-animation aux-fade-in-up elementor-widget elementor-widget-aux_modern_button\" data-id=\"a7f83c7\" data-element_type=\"widget\" data-widget_type=\"aux_modern_button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t    <div class=\"aux-modern-button-wrapper aux-modern-button-align-left\" >\n                    <a class=\"aux-modern-button aux-info aux-modern-button-md aux-modern-button-normal aux-modern-button-default aux-icon-\" href=\"#quem-somos\">\n                <div class=\"aux-overlay\"><\/div>\n                                    <div class=\"aux-icon \">\n                                            <\/div>\n                                <div class=\"aux-text\">\n<span class=\"aux-text-before\">SAIBA MAIS<\/span>                <\/div>\n            <\/a>\n            \n    <\/div>\n\n    \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-fd5aa4a e-flex e-con-boxed e-con e-child\" data-id=\"fd5aa4a\" data-element_type=\"container\" data-settings=\"{&quot;container_type&quot;:&quot;flex&quot;,&quot;content_width&quot;:&quot;boxed&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"aux-scroll-anim elementor-element elementor-element-abb9e22 aux-appear-watch-animation aux-fade-in-right-2 elementor-widget elementor-widget-aux_image\" data-move-in=\"moveHorizontal\" data-move-out=\"moveHorizontal\" data-axis-x=\"-20\" data-axis-y=\"200\" data-rotate=\"90\" data-scale=\"1\" data-vp-top=\"0.5\" data-vp-bot=\"0.5\" data-el-top=\"0.2\" data-scroll-animation-off=\"1024\" data-id=\"abb9e22\" data-element_type=\"widget\" data-widget_type=\"aux_image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<section class=\"widget-container aux-widget-image aux-alignnone aux-parent-aud9a78082\" style=\"\" >\n    <div class=\"aux-media-hint-frame \">\n        <div class=\"aux-media-image \" >\n        \n            \n\n            \n            <img fetchpriority=\"high\" decoding=\"async\" width=\"488\" height=\"700\" src=\"https:\/\/musachicontabil.com.br\/wp-content\/uploads\/2022\/02\/businesswoman-min-1.png\" class=\"aux-attachment aux-featured-image aux-attachment-id-101\" alt=\"businesswoman-min\" data-ratio=\"0.7\" data-original-w=\"488\" \/>            \n                <\/div>\n    <\/div>\n\n<\/section><!-- widget-container -->\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"aux-scroll-anim elementor-element elementor-element-d490954 elementor-widget__width-auto aux-shpe-type-circle elementor-widget elementor-widget-aux_simple_shape\" data-move-in=\"moveVertical\" data-move-out=\"moveVertical\" data-axis-x=\"200\" data-axis-y=\"20\" data-rotate=\"90\" data-scale=\"1\" data-vp-top=\"0.5\" data-vp-bot=\"0.5\" data-el-top=\"0.2\" data-scroll-animation-off=\"1024\" data-id=\"d490954\" data-element_type=\"widget\" data-widget_type=\"aux_simple_shape.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t    <div class=\"aux-widget-container aux-simple-shape-container\">\n        <div class=\"aux-widget-container-inner\">\n            <div class=\"aux-the-shape\"><\/div>\n        <\/div>\n    <\/div>\n    \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-34e456d e-con-full e-flex e-con e-parent\" data-id=\"34e456d\" data-element_type=\"container\" id=\"servicos\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;container_type&quot;:&quot;flex&quot;}\" data-core-v316-plus=\"true\">\n\t\t<div class=\"elementor-element elementor-element-d3a9ce1 e-con-full e-flex e-con e-child\" data-id=\"d3a9ce1\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fbcc508 aux-appear-watch-animation aux-fade-in-right-1 elementor-widget elementor-widget-aux_text\" data-id=\"fbcc508\" data-element_type=\"widget\" data-widget_type=\"aux_text.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<section class=\"widget-container aux-widget-text aux-parent-auaa15d5c5\" style=\"\" >        <div class=\"aux-widget-advanced-text aux-wrap-style-simple aux-ico-pos- aux-text-center aux-text-resp- aux-text-color-dark aux-text-widget-bg-center aux-text-no-content \" >\n        \n            \n            <div class=\"aux-text-inner aux-text-widget-content\">\n                                <h4 class=\"col-title\">Nossos Servi\u00e7os<\/h4>\n                            <\/div>\n        <\/div>\n                    <div class=\"aux-text-widget-footer\">\n                <div class=\"aux-border-shape-none \">\n                                <\/div>\n            <\/div>\n        \n<\/section><!-- widget-container -->\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8f7c707 e-con-full e-flex e-con e-child\" data-id=\"8f7c707\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-346f235 aux-appear-watch-animation aux-fade-in-right-1 elementor-widget elementor-widget-aux_text\" data-id=\"346f235\" data-element_type=\"widget\" data-widget_type=\"aux_text.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<section class=\"widget-container aux-widget-text aux-parent-au50aac86d\" style=\"\" >        <div class=\"aux-widget-advanced-text aux-wrap-style-simple aux-ico-pos-top aux-text-center aux-text-resp- aux-text-color-dark aux-text-widget-bg-center aux-text-no-content \" >\n        \n                            <div class=\"aux-text-widget-header \"  >\n                        <div class=\"aux-ico-box aux-ico-large aux-ico-shape-circle aux-ico-clear \">\n                                                            <span class=\"aux-ico auxicon auxicon-calculator-3\" > <\/span>\n                                                    <\/div>\n                <\/div>\n            \n            <div class=\"aux-text-inner aux-text-widget-content\">\n                                <h4 class=\"col-title\">Consultoria Cont\u00e1bil<\/h4>\n                            <\/div>\n        <\/div>\n                    <div class=\"aux-text-widget-footer\">\n                <div class=\"aux-border-shape-none \">\n                                <\/div>\n            <\/div>\n        \n<\/section><!-- widget-container -->\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a1c4023 e-con-full e-flex e-con e-child\" data-id=\"a1c4023\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-10347ea aux-appear-watch-animation aux-fade-in-right-1 elementor-widget elementor-widget-aux_text\" data-id=\"10347ea\" data-element_type=\"widget\" data-widget_type=\"aux_text.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<section class=\"widget-container aux-widget-text aux-parent-au58207cd0\" style=\"\" >        <div class=\"aux-widget-advanced-text aux-wrap-style-simple aux-ico-pos-top aux-text-center aux-text-resp- aux-text-color-dark aux-text-widget-bg-center aux-text-no-content \" >\n        \n                            <div class=\"aux-text-widget-header \"  >\n                        <div class=\"aux-ico-box aux-ico-large aux-ico-shape-circle aux-ico-clear \">\n                                                            <span class=\"aux-ico far fa-calendar-alt\" > <\/span>\n                                                    <\/div>\n                <\/div>\n            \n            <div class=\"aux-text-inner aux-text-widget-content\">\n                                <h4 class=\"col-title\">Assessoria Fiscal<\/h4>\n                            <\/div>\n        <\/div>\n                    <div class=\"aux-text-widget-footer\">\n                <div class=\"aux-border-shape-none \">\n                                <\/div>\n            <\/div>\n        \n<\/section><!-- widget-container -->\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e81abde e-con-full e-flex e-con e-child\" data-id=\"e81abde\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bf0c4a9 aux-appear-watch-animation aux-fade-in-right-1 elementor-widget elementor-widget-aux_text\" data-id=\"bf0c4a9\" data-element_type=\"widget\" data-widget_type=\"aux_text.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<section class=\"widget-container aux-widget-text aux-parent-au42029a98\" style=\"\" >        <div class=\"aux-widget-advanced-text aux-wrap-style-simple aux-ico-pos-top aux-text-center aux-text-resp- aux-text-color-dark aux-text-widget-bg-center aux-text-no-content \" >\n        \n                            <div class=\"aux-text-widget-header \"  >\n                        <div class=\"aux-ico-box aux-ico-large aux-ico-shape-circle aux-ico-clear \">\n                                                            <span class=\"aux-ico far fa-user\" > <\/span>\n                                                    <\/div>\n                <\/div>\n            \n            <div class=\"aux-text-inner aux-text-widget-content\">\n                                <h4 class=\"col-title\">Recursos Humanos<\/h4>\n                            <\/div>\n        <\/div>\n                    <div class=\"aux-text-widget-footer\">\n                <div class=\"aux-border-shape-none \">\n                                <\/div>\n            <\/div>\n        \n<\/section><!-- widget-container -->\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8d23396 e-con-full e-flex e-con e-child\" data-id=\"8d23396\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5db99a4 aux-appear-watch-animation aux-fade-in-right-1 elementor-widget elementor-widget-aux_text\" data-id=\"5db99a4\" data-element_type=\"widget\" data-widget_type=\"aux_text.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<section class=\"widget-container aux-widget-text aux-parent-aud1f0b4a9\" style=\"\" >        <div class=\"aux-widget-advanced-text aux-wrap-style-simple aux-ico-pos-top aux-text-center aux-text-resp- aux-text-color-dark aux-text-widget-bg-center aux-text-no-content \" >\n        \n                            <div class=\"aux-text-widget-header \"  >\n                        <div class=\"aux-ico-box aux-ico-large aux-ico-shape-circle aux-ico-clear \">\n                                                            <span class=\"aux-ico auxicon auxicon-briefcase\" > <\/span>\n                                                    <\/div>\n                <\/div>\n            \n            <div class=\"aux-text-inner aux-text-widget-content\">\n                                <h4 class=\"col-title\">Assessoria Empresarial<\/h4>\n                            <\/div>\n        <\/div>\n                    <div class=\"aux-text-widget-footer\">\n                <div class=\"aux-border-shape-none \">\n                                <\/div>\n            <\/div>\n        \n<\/section><!-- widget-container -->\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-94976d0 e-con-full e-flex e-con e-parent\" data-id=\"94976d0\" data-element_type=\"container\" id=\"quem-somos\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;container_type&quot;:&quot;flex&quot;}\" data-core-v316-plus=\"true\">\n\t\t<div class=\"elementor-element elementor-element-ae5b08f e-con-full e-flex e-con e-child\" data-id=\"ae5b08f\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e2d4b92 aux-appear-watch-animation aux-fade-in-up-1 elementor-widget elementor-widget-aux_modern_heading\" data-id=\"e2d4b92\" 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\">Musachi Cont\u00e1bil<\/h2><h3 class=\"aux-modern-heading-secondary\"><span class=\"aux-head-before\">Seja bem-vindo ao nosso site<\/span><\/h3><div class=\"aux-modern-heading-divider\"><\/div><div class=\"aux-modern-heading-description\"><p align=\"justify\">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.<br><br>\nPrestamos servi\u00e7os referentes \u00e0s \u00e1reas cont\u00e1bil, trabalhista, fiscal e de documenta\u00e7\u00e3o para empresas, desde as pequenas at\u00e9 a ind\u00fastria de grande porte, al\u00e9m de pessoas f\u00edsicas e profissionais aut\u00f4nomos de diversos ramos.<\/p><\/div><\/div>\n        <\/section>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8bf98d9 e-con-full e-flex e-con e-child\" data-id=\"8bf98d9\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"aux-scroll-anim elementor-element elementor-element-502b992 elementor-widget elementor-widget-aux_image\" data-move-in=\"moveVertical\" data-move-out=\"moveVertical\" data-axis-x=\"200\" data-axis-y=\"20\" data-rotate=\"90\" data-scale=\"1\" data-vp-top=\"0.5\" data-vp-bot=\"0.5\" data-el-top=\"0.2\" data-scroll-animation-off=\"1024\" data-id=\"502b992\" data-element_type=\"widget\" data-widget_type=\"aux_image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<section class=\"widget-container aux-widget-image aux-alignnone aux-parent-au753b803d\" style=\"\" >\n    <div class=\"aux-media-hint-frame \">\n        <div class=\"aux-media-image \" >\n        \n            \n\n            \n            <img decoding=\"async\" width=\"1100\" height=\"1086\" src=\"https:\/\/musachicontabil.com.br\/wp-content\/uploads\/2022\/02\/55.jpg\" class=\"aux-attachment aux-featured-image aux-attachment-id-201\" alt=\"55\" data-ratio=\"1.01\" data-original-w=\"1100\" \/>            \n                <\/div>\n    <\/div>\n\n<\/section><!-- widget-container -->\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f331e4f aux-appear-watch-animation aux-fade-in-up-2 e-flex e-con-boxed e-con e-child\" data-id=\"f331e4f\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;container_type&quot;:&quot;flex&quot;,&quot;content_width&quot;:&quot;boxed&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-335e8cf elementor-widget elementor-widget-heading\" data-id=\"335e8cf\" 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\">Hor\u00e1rio de atendimento<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fbc84b1 elementor-widget elementor-widget-aux_icon_list\" data-id=\"fbc84b1\" data-element_type=\"widget\" data-widget_type=\"aux_icon_list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<section class=\"widget-container aux-widget-icon-list aux-parent-audc3b0dd4\" style=\"\" ><div class=\"widget-inner\"><div class=\"aux-widget-icon-list-inner\"><ul class=\"aux-icon-list-items aux-direction-default\" ><li class=\"aux-icon-list-item aux-list-item-has-connector aux-list-item-has-icon aux-icon-list-item-7cca503 elementor-repeater-item-7cca503\" ><span class=\"aux-icon-list-text\" >Segunda-feira<\/span><span class=\"aux-list-connector\" ><\/span><span class=\"aux-icon-list-text2\" >8:00 - 18:00<\/span><\/li><li class=\"aux-icon-list-item aux-list-item-has-connector aux-list-item-has-icon aux-icon-list-item-8c5ae6f elementor-repeater-item-8c5ae6f\" ><span class=\"aux-icon-list-text\" >Ter\u00e7a-feira<\/span><span class=\"aux-list-connector\" ><\/span><span class=\"aux-icon-list-text2\" >8:00 - 18:00<\/span><\/li><li class=\"aux-icon-list-item aux-list-item-has-connector aux-list-item-has-icon aux-icon-list-item-8e9914f elementor-repeater-item-8e9914f\" ><span class=\"aux-icon-list-text\" >Quarta-feira<\/span><span class=\"aux-list-connector\" ><\/span><span class=\"aux-icon-list-text2\" >8:00 - 18:00<\/span><\/li><li class=\"aux-icon-list-item aux-list-item-has-connector aux-list-item-has-icon aux-icon-list-item-c41bf98 elementor-repeater-item-c41bf98\" ><span class=\"aux-icon-list-text\" >Quinta-feira<\/span><span class=\"aux-list-connector\" ><\/span><span class=\"aux-icon-list-text2\" >8:00 - 18:00<\/span><\/li><li class=\"aux-icon-list-item aux-list-item-has-connector aux-list-item-has-icon aux-icon-list-item-a62d67d elementor-repeater-item-a62d67d\" ><span class=\"aux-icon-list-text\" >Sexta-feira<\/span><span class=\"aux-list-connector\" ><\/span><span class=\"aux-icon-list-text2\" >8:00 - 17:00<\/span><\/li><li class=\"aux-icon-list-item aux-list-item-has-connector aux-list-item-has-icon aux-icon-list-item-e54abf0 elementor-repeater-item-e54abf0\" ><span class=\"aux-icon-list-text\" >S\u00e1bado-Domingo<\/span><span class=\"aux-list-connector\" ><\/span><span class=\"aux-icon-list-text2\" >Fechado<\/span><\/li><\/ul><\/div><\/div><\/section><!-- widget-container -->\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d8fab4c e-con-full e-flex e-con e-parent\" data-id=\"d8fab4c\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;background_background&quot;:&quot;classic&quot;,&quot;container_type&quot;:&quot;flex&quot;}\" data-core-v316-plus=\"true\">\n\t\t<div class=\"elementor-element elementor-element-23efab7 e-con-full e-flex e-con e-child\" data-id=\"23efab7\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9860fbd aux-appear-watch-animation aux-fade-in-up elementor-widget elementor-widget-aux_modern_heading\" data-id=\"9860fbd\" 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\">Musachi Cont\u00e1bil<\/h2><h3 class=\"aux-modern-heading-secondary\"><span class=\"aux-head-before\">Por que nos escolher?<\/span><\/h3><div class=\"aux-modern-heading-divider\"><\/div><div class=\"aux-modern-heading-description\"><p align=\"justify\">Com mais de 10 anos de experi\u00eancia, a Musachi Cont\u00e1bil 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><\/div><\/div>\n        <\/section>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-909f033 aux-appear-watch-animation aux-fade-in-up elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"909f033\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-circle\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Experi\u00eancia<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-circle\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Excel\u00eancia<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-circle\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">\u00c9tica<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\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-da00b05 e-con-full e-flex e-con e-child\" data-id=\"da00b05\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"aux-scroll-anim elementor-element elementor-element-0a4a0e0 elementor-widget elementor-widget-aux_image\" data-move-in=\"moveVertical\" data-move-out=\"moveVertical\" data-axis-x=\"200\" data-axis-y=\"50\" data-rotate=\"90\" data-scale=\"1\" data-vp-top=\"0.5\" data-vp-bot=\"0.5\" data-el-top=\"0.2\" data-scroll-animation-off=\"1024\" data-id=\"0a4a0e0\" data-element_type=\"widget\" data-widget_type=\"aux_image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<section class=\"widget-container aux-widget-image aux-alignnone aux-parent-auda15d1f9\" style=\"\" >\n    <div class=\"aux-media-hint-frame \">\n        <div class=\"aux-media-image \" >\n        \n            \n\n            \n            <img decoding=\"async\" width=\"1100\" height=\"990\" src=\"https:\/\/musachicontabil.com.br\/wp-content\/uploads\/2022\/02\/54-1.jpg\" class=\"aux-attachment aux-featured-image aux-attachment-id-215\" alt=\"54-1\" data-ratio=\"1.11\" data-original-w=\"1100\" \/>            \n                <\/div>\n    <\/div>\n\n<\/section><!-- widget-container -->\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-46c867c e-con-full aux-appear-watch-animation aux-fade-in-right-2 e-flex e-con e-child\" data-id=\"46c867c\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;background_background&quot;:&quot;gradient&quot;,&quot;container_type&quot;:&quot;flex&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-9320372 e-flex e-con-boxed e-con e-child\" data-id=\"9320372\" data-element_type=\"container\" data-settings=\"{&quot;container_type&quot;:&quot;flex&quot;,&quot;content_width&quot;:&quot;boxed&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-e2a892c e-con-full e-flex e-con e-child\" data-id=\"e2a892c\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c121b47 elementor-widget__width-auto elementor-widget elementor-widget-aux_simple_svg\" data-id=\"c121b47\" data-element_type=\"widget\" data-widget_type=\"aux_simple_svg.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t    <div class=\"aux-widget-container aux-simple-svg-container\">\n        <div class=\"aux-widget-container-inner\">\n            <div class=\"aux-the-svg\"><img decoding=\"async\" src=\"https:\/\/musachicontabil.com.br\/wp-content\/uploads\/2020\/05\/Person.svg\" title=\"demo-attachment-214-Person\" alt=\"demo-attachment-214-Person\" loading=\"lazy\" \/><\/div>\n        <\/div>\n    <\/div>\n    \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d656003 elementor-widget__width-auto elementor-widget-mobile__width-inherit elementor-widget elementor-widget-counter\" data-id=\"d656003\" 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-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=\"600\" data-from-value=\"0\">0<\/span>\n\t\t\t\t<span class=\"elementor-counter-number-suffix\"><\/span>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-counter-title\">Clientes<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2526a1b e-con-full e-flex e-con e-child\" data-id=\"2526a1b\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;container_type&quot;:&quot;flex&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-26f784e e-con-full e-flex e-con e-child\" data-id=\"26f784e\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-91e1330 elementor-widget__width-auto elementor-widget elementor-widget-aux_simple_svg\" data-id=\"91e1330\" data-element_type=\"widget\" data-widget_type=\"aux_simple_svg.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t    <div class=\"aux-widget-container aux-simple-svg-container\">\n        <div class=\"aux-widget-container-inner\">\n            <div class=\"aux-the-svg\"><img decoding=\"async\" src=\"https:\/\/musachicontabil.com.br\/wp-content\/uploads\/2020\/05\/Drugstore.svg\" title=\"demo-attachment-213-Drugstore\" alt=\"demo-attachment-213-Drugstore\" loading=\"lazy\" \/><\/div>\n        <\/div>\n    <\/div>\n    \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a123cd6 elementor-widget__width-auto elementor-widget-mobile__width-inherit elementor-widget elementor-widget-counter\" data-id=\"a123cd6\" 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-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\">0<\/span>\n\t\t\t\t<span class=\"elementor-counter-number-suffix\"><\/span>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-counter-title\">Empresas<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/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-46fd11e e-con-full e-flex e-con e-parent\" data-id=\"46fd11e\" data-element_type=\"container\" id=\"conteudo-online\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;container_type&quot;:&quot;flex&quot;}\" data-core-v316-plus=\"true\">\n\t\t<div class=\"elementor-element elementor-element-743b3b1 e-con-full e-flex e-con e-child\" data-id=\"743b3b1\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f38bcd6 aux-appear-watch-animation aux-scale-down-1 elementor-widget elementor-widget-aux_modern_heading\" data-id=\"f38bcd6\" data-element_type=\"widget\" data-widget_type=\"aux_modern_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<section class=\"aux-widget-modern-heading\">\n            <div class=\"aux-widget-inner\"><h2 class=\"aux-modern-heading-primary\">Conte\u00fado Online<\/h2><h3 class=\"aux-modern-heading-secondary\"><span class=\"aux-head-before\">Informe-se diariamente com nosso conte\u00fado<\/span><\/h3><div class=\"aux-modern-heading-divider\"><\/div><\/div>\n        <\/section>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1e92795 e-con-full e-flex e-con e-child\" data-id=\"1e92795\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;container_type&quot;:&quot;flex&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-842220c e-con-full e-flex e-con e-child\" data-id=\"842220c\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-765741d elementor-widget elementor-widget-heading\" data-id=\"765741d\" 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-dfc3930 elementor-widget elementor-widget-shortcode\" data-id=\"dfc3930\" data-element_type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-shortcode\">\n\n<!-- CJT Shortcode Block (5) - noticias-empresariais - START -->\n<span id='csmi-30260841211e58c401b80567c38199e6' class='csmi csmi-bid-5 csmi-noticias-empresariais'><link rel=\"stylesheet\" href=\"https:\/\/cdnjs.cloudflare.com\/ajax\/libs\/fancybox\/3.0.47\/jquery.fancybox.min.css\" \/>\n<script src=\"https:\/\/cdnjs.cloudflare.com\/ajax\/libs\/fancybox\/3.0.47\/jquery.fancybox.min.js\"><\/script>\n<div>08\/06\/2026 - <a data-fancybox data-src=\"#news12250\" href=\"javascript:;\" class=\"tool\" title=\"Construtora n\u00e3o pode criar parcela fict\u00edcia para cobrar corre\u00e7\u00e3o mensal\">Construtora n\u00e3o pode criar parcela fict...<\/a><\/div> \n\t\t\t<div id=\"news12250\" style=\"display:none; position:relative; width:80%!important;  border-radius:5px; max-height:450px; overflow:auto; color:z-index:100000;\">\n\t\t\t\t<h2>Construtora n\u00e3o pode criar parcela fict\u00edcia para cobrar corre\u00e7\u00e3o mensal<\/h2><br \/><br \/>\n\t\t\t\t<p>A inser\u00e7\u00e3o de parcela residual de valor \u00ednfimo para prolongar artificialmente o prazo de um contrato imobili\u00e1rio configura fraude. O expediente n\u00e3o afasta a limita\u00e7\u00e3o legal que pro\u00edbe a cobran\u00e7a de corre\u00e7\u00e3o monet\u00e1ria mensal em parcelamentos com dura\u00e7\u00e3o inferior a 36 meses.<div><br><\/div><div>MagnificConstrutora constru\u00e7\u00e3o apartamentos edif\u00edcios<\/div><div>Ju\u00edzes conclu\u00edram que incorporadora usou de artif\u00edcio indevido para alongar contrato<\/div><div><br><\/div><div>Com base neste entendimento, duas senten\u00e7as recentes do Foro Regional de Santana, em S\u00e3o Paulo, declararam nula a manobra de uma incorporadora e determinaram a restitui\u00e7\u00e3o em dobro dos valores cobrados de forma indevida de compradores.<\/div><div><br><\/div><div>Nos dois casos, os consumidores adquiriram unidades de um mesmo empreendimento na capital paulista. Os contratos previam o pagamento de um sinal e de parcelas intermedi\u00e1rias, com a maior parte do saldo quitada por meio de financiamento, em um prazo de 21 meses.<\/div><div><br><\/div><div>A empresa, por\u00e9m, incluiu no fluxo de pagamento uma cota residual de valor muito baixo \u2014 de R$ 1 mil em um processo e de R$ 699 no outro \u2014, com vencimento projetado para o ano de 2027.<\/div><div><br><\/div><div><br><\/div><div>Prazo simulado<\/div><div><br><\/div><div>Os compradores ingressaram com as a\u00e7\u00f5es argumentando que a \u00faltima cota servia apenas para alongar o contrato para mais de 36 meses, o que permitia a incid\u00eancia do reajuste mensal e encarecia o saldo devedor de forma abusiva. Eles pediram a nulidade da cl\u00e1usula, a devolu\u00e7\u00e3o em dobro do valor pago a mais e indeniza\u00e7\u00e3o por danos morais.<\/div><div><br><\/div><div>powered by<\/div><div>divee.ai<\/div><div><br><\/div><div>Sobre o que \u00e9 este texto?<\/div><div>\u27a4<\/div><div><br><\/div><div>Resume os pontos principais<\/div><div>\u27a4<\/div><div><br><\/div><div>Quais s\u00e3o as principais conclus\u00f5es?<\/div><div>\u27a4<\/div><div><br><\/div><div>Posso ajud\u00e1-lo com este artigo!<\/div><div><br><\/div><div><br><\/div><div>A incorporadora argumentou que os contratos de promessa de compra e venda e de financiamento formam uma opera\u00e7\u00e3o \u00fanica. Segundo a empresa, o parcelamento total, somado ao cr\u00e9dito banc\u00e1rio, superaria os 36 meses exigidos. A companhia sustentou a validade das regras livremente pactuadas e negou a ocorr\u00eancia de fraude.<\/div><div><br><\/div><div>Ao julgar as a\u00e7\u00f5es, os magistrados apontaram que a conduta violou a Lei 10.931\/2004, que impede a corre\u00e7\u00e3o monet\u00e1ria mensal a contratos com prazo inferior a 36 meses.<\/div><div><br><\/div><div>O juiz Adevanir Carlos Moreira da Silveira, da 4\u00aa Vara C\u00edvel, que decidiu em uma das a\u00e7\u00f5es, destacou que o financiamento banc\u00e1rio n\u00e3o se confunde com as parcelas devidas diretamente \u00e0 construtora, cada qual com regime jur\u00eddico pr\u00f3prio.<\/div><div><br><\/div><div>\u201c\u00c9 evidente que a estipula\u00e7\u00e3o dessa parcela residual, de valor desproporcional ao pre\u00e7o do contrato, teve o objetivo claro de estender artificialmente o prazo contratual para al\u00e9m dos 36 meses, buscando enquadrar-se formalmente na exce\u00e7\u00e3o prevista no art. 46, da Lei n\u00ba 10.931\/2004, e, assim, justificar a cobran\u00e7a de corre\u00e7\u00e3o monet\u00e1ria mensal\u201d, avaliou o juiz.<\/div><div><br><\/div><div><br><\/div><div>Restitui\u00e7\u00e3o em dobro<\/div><div><br><\/div><div>Na mesma linha, a ju\u00edza Cinara Palhares, da 3\u00aa Vara C\u00edvel, refor\u00e7ou que a tese de coliga\u00e7\u00e3o de contratos n\u00e3o legitima a manobra, pois o prazo relevante para aferir o requisito temporal \u00e9 o do instrumento firmado diretamente com a empresa.<\/div><div><br><\/div><div>Ela destacou que a pr\u00e1tica caracteriza viola\u00e7\u00e3o ao artigo 47 da referida lei, que pro\u00edbe artif\u00edcios para burlar a limita\u00e7\u00e3o de tempo.<\/div><div><br><\/div><div>\u201cA conduta da r\u00e9 ao estruturar deliberadamente o fluxo de pagamento com parcela de valor \u00ednfimo e vencimento deslocado, com o prop\u00f3sito de fraudar norma imperativa e cobrar corre\u00e7\u00e3o monet\u00e1ria mensal vedada por lei, n\u00e3o configura engano justific\u00e1vel, mas sim pr\u00e1tica abusiva consciente, incompat\u00edvel com a boa-f\u00e9 objetiva\u201d, ressaltou a magistrada.<\/div><div><br><\/div><div>Assim, o ju\u00edzo determinou em ambos os casos que o reajuste das parcelas seja feito de forma anual e que a empresa dever\u00e1 devolver em dobro dos montantes exigidos a mais, conforme o artigo 42 do C\u00f3digo de Defesa do Consumidor.<\/div><div><br><\/div><div>Os pedidos de indeniza\u00e7\u00e3o por danos morais, todavia, foram negados em ambas as a\u00e7\u00f5es, sob o entendimento de que a cobran\u00e7a indevida gerou apenas preju\u00edzos materiais e frustra\u00e7\u00f5es, sem ferir direitos da personalidade.<\/div><div><br><\/div><div>O advogado Felipe Bettioli, do escrit\u00f3rio BR Advogados, representou os consumidores nas a\u00e7\u00f5es._  <\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>08\/06\/2026<\/em>\n\t\t\t\t<\/p><br \/><p><strong>Fonte : <\/strong><em>Consultor Juridico<\/em><\/p>\n\t\t\t<\/div><div>08\/06\/2026 - <a data-fancybox data-src=\"#news12251\" href=\"javascript:;\" class=\"tool\" title=\"Estimativa inicial de reclama\u00e7\u00e3o trabalhista n\u00e3o limita valor da condena\u00e7\u00e3o, decide TST\">Estimativa inicial de reclama\u00e7\u00e3o traba...<\/a><\/div> \n\t\t\t<div id=\"news12251\" style=\"display:none; position:relative; width:80%!important;  border-radius:5px; max-height:450px; overflow:auto; color:z-index:100000;\">\n\t\t\t\t<h2>Estimativa inicial de reclama\u00e7\u00e3o trabalhista n\u00e3o limita valor da condena\u00e7\u00e3o, decide TST<\/h2><br \/><br \/>\n\t\t\t\t<p>Se o trabalhador indicar expressamente na peti\u00e7\u00e3o inicial que os valores atribu\u00eddos aos pedidos s\u00e3o apenas estimativas, o valor final da condena\u00e7\u00e3o n\u00e3o fica limitado a essas quantias. A exig\u00eancia legal de indica\u00e7\u00e3o de valores n\u00e3o impede a apura\u00e7\u00e3o do real montante devido.<div><br><\/div><div>Com base neste entendimento, a 8\u00aa Turma do Tribunal Superior do Trabalho reformou uma decis\u00e3o e afastou a limita\u00e7\u00e3o da condena\u00e7\u00e3o de uma empresa de bebidas aos valores que haviam sido indicados no in\u00edcio do processo por um ex-empregado.<\/div><div><br><\/div><div>MagnificJusti\u00e7a julgamento martelo jurisdi\u00e7\u00e3o dinheiro indeniza\u00e7\u00e3o dano moral desconto dano material dano est\u00e9tico<\/div><div>Valor da condena\u00e7\u00e3o pode ser superior a estimativa inicial da reclama\u00e7\u00e3o<\/div><div><br><\/div><div>O trabalhador ajuizou uma a\u00e7\u00e3o contra uma ind\u00fastria ap\u00f3s a entrada em vigor da reforma trabalhista (Lei 13.467\/2017).<\/div><div><br><\/div><div>Na pe\u00e7a de ingresso, o autor relacionou as verbas cobradas, mas registrou que as quantias apresentadas eram meramente estimativas para fins de fixa\u00e7\u00e3o do valor da causa.<\/div><div><br><\/div><div><br><\/div><div>O Tribunal Regional do Trabalho da 12\u00aa Regi\u00e3o havia determinado que os valores a serem pagos ao trabalhador deveriam se restringir aos montantes exatos da a\u00e7\u00e3o original.<\/div><div><br><\/div><div>A corte regional avaliou que o artigo 840, par\u00e1grafo 1\u00ba, da Consolida\u00e7\u00e3o das Leis do Trabalho (CLT) exige que o pedido seja certo, determinado e com indica\u00e7\u00e3o de valor, o que fixaria os limites da lide e da presta\u00e7\u00e3o jurisdicional.<\/div><div><br><\/div><div>powered by<\/div><div>divee.ai<\/div><div><br><\/div><div>Qual ressalva na peti\u00e7\u00e3o derrubou a limita\u00e7\u00e3o?<\/div><div>\u27a4<\/div><div><br><\/div><div>Empresa de bebidas conseguiu evitar a deser\u00e7\u00e3o?<\/div><div>\u27a4<\/div><div><br><\/div><div>Valores estimados limitam a condena\u00e7\u00e3o trabalhista?<\/div><div>\u27a4<\/div><div><br><\/div><div>Como a 8a Turma afastou o teto condenat\u00f3rio?<\/div><div>\u27a4<\/div><div><br><\/div><div>O que voc\u00ea gostaria de saber?<\/div><div><br><\/div><div><br><\/div><div>Inconformado, o trabalhador recorreu ao tribunal superior argumentando que a decis\u00e3o estadual configurava uma viola\u00e7\u00e3o \u00e0 lei. Ele sustentou que o uso de valores estimados n\u00e3o deve engessar o resultado financeiro do processo, pedindo o afastamento da limita\u00e7\u00e3o dos valores a serem recebidos.<\/div><div><br><\/div><div>Direito \u00e0 estimativa<\/div><div><br><\/div><div>Ao analisar o recurso, o relator do caso na 8\u00aa Turma, ministro Sergio Pinto Martins, deu raz\u00e3o ao trabalhador. Ele explicou que a Instru\u00e7\u00e3o Normativa 41\/2018 do pr\u00f3prio tribunal regulamentou a aplica\u00e7\u00e3o das novas regras trabalhistas e autorizou expressamente que o valor da causa seja estimado.<\/div><div><br><\/div><div>O magistrado destacou que a jurisprud\u00eancia da corte consolidou o entendimento de que a exig\u00eancia da indica\u00e7\u00e3o de valores trazida pela reforma n\u00e3o impede que essas quantias sejam apresentadas de forma flex\u00edvel. O requisito para afastar o teto condenat\u00f3rio \u00e9 a exist\u00eancia de ressalva expressa na peti\u00e7\u00e3o inicial.<\/div><div><br><\/div><div>\u201cNo caso dos autos, o reclamante mencionou expressamente que os valores atribu\u00eddos aos pedidos foram meramente estimados. Logo, ao limitar a condena\u00e7\u00e3o a esses valores, o Regional violou o disposto no \u00a7 1\u00ba do artigo 840 da CLT\u201d, concluiu o ministro.<\/div><div><br><\/div><div><br><\/div><div>Recurso deserto<\/div><div><br><\/div><div>No mesmo julgamento, os ministros rejeitaram um recurso que havia sido apresentado pela empresa de bebidas. A companhia tentava levar suas pr\u00f3prias contesta\u00e7\u00f5es \u00e0 corte, mas n\u00e3o conseguiu comprovar validamente o pagamento do preparo processual necess\u00e1rio para a tramita\u00e7\u00e3o do pedido.<\/div><div><br><\/div><div>O colegiado observou que o comprovante banc\u00e1rio anexado pela empresa n\u00e3o continha informa\u00e7\u00f5es b\u00e1sicas, como o c\u00f3digo de barras, o n\u00famero do processo ou a identifica\u00e7\u00e3o das partes. Sem esses dados, foi imposs\u00edvel vincular o pagamento \u00e0 Guia de Recolhimento da Uni\u00e3o (GRU) referente \u00e0quele processo espec\u00edfico, caracterizando a deser\u00e7\u00e3o do pedido.<\/div><div><br><\/div><div>O advogado Felipe Chechi Ott representou o trabalhador._  <\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>08\/06\/2026<\/em>\n\t\t\t\t<\/p><br \/><p><strong>Fonte : <\/strong><em>Consultor Juridico<\/em><\/p>\n\t\t\t<\/div><div>03\/06\/2026 - <a data-fancybox data-src=\"#news12252\" href=\"javascript:;\" class=\"tool\" title=\"PEC da Seguran\u00e7a P\u00fablica aumenta coopera\u00e7\u00e3o no federalismo, diz Gonet\">PEC da Seguran\u00e7a P\u00fablica aumenta coope...<\/a><\/div> \n\t\t\t<div id=\"news12252\" style=\"display:none; position:relative; width:80%!important;  border-radius:5px; max-height:450px; overflow:auto; color:z-index:100000;\">\n\t\t\t\t<h2>PEC da Seguran\u00e7a P\u00fablica aumenta coopera\u00e7\u00e3o no federalismo, diz Gonet<\/h2><br \/><br \/>\n\t\t\t\t<p>O procurador-geral da Rep\u00fablica, Paulo Gonet, defendeu, nesta quarta-feira (3\/6), a PEC da Seguran\u00e7a P\u00fablica, que busca integrar as for\u00e7as policiais do pa\u00eds. Embora a proposta seja criticada por supostamente deturpar o modelo federativo, o PGR acredita que o texto, na verdade, \u201cacentua o car\u00e1ter cooperativo\u201d do federalismo brasileiro, pois permite que a Uni\u00e3o coordene as a\u00e7\u00f5es dos estados para \u201cprote\u00e7\u00e3o da vida, da propriedade e da tranquilidade p\u00fablica\u201d.<div><br><\/div><div>Reprodu\u00e7\u00e3o\/YouTube IDPCarlos Blanco de Morais, Gilmar Mendes, Paulo Gonet e Luis Felipe Salom\u00e3o no encerramento do XIV F\u00f3rum de Lisboa<\/div><div>Gonet elogiou PEC da Seguran\u00e7a P\u00fablica durante encerramento do F\u00f3rum de Lisboa<\/div><div><br><\/div><div>A fala foi proferida durante a mesa de encerramento do XIV F\u00f3rum de Lisboa, cujo tema era \u201cSeguran\u00e7a p\u00fablica e democracia constitucional: uma concilia\u00e7\u00e3o poss\u00edvel?\u201d.<\/div><div><br><\/div><div>Na mesma ocasi\u00e3o, Gonet tamb\u00e9m prop\u00f4s a intensifica\u00e7\u00e3o do uso de intelig\u00eancia artificial (IA) e bancos de dados unificados para mapear e desarticular fac\u00e7\u00f5es criminosas. Ele ainda afirmou que a coopera\u00e7\u00e3o jur\u00eddica internacional \u00e9 importante, mas n\u00e3o pode ser totalmente eletr\u00f4nica, pois o contato humano pessoal ainda \u00e9 insubstitu\u00edvel.<\/div><div><br><\/div><div>powered by<\/div><div>divee.ai<\/div><div><br><\/div><div>Sobre o que \u00e9 este texto?<\/div><div>\u27a4<\/div><div><br><\/div><div>Resume os pontos principais<\/div><div>\u27a4<\/div><div><br><\/div><div>Quais s\u00e3o as principais conclus\u00f5es?<\/div><div>\u27a4<\/div><div><br><\/div><div>Pergunte-me qualquer c<\/div><div><br><\/div><div><br><\/div><div>Outros participantes<\/div><div>Danyelle Galv\u00e3o, ju\u00edza substituta do Tribunal Regional Eleitoral de S\u00e3o Paulo, que tamb\u00e9m esteve no painel, falou sobre como o \u201cvoto de cabresto\u201d foi substitu\u00eddo por uma manipula\u00e7\u00e3o via redes sociais e mil\u00edcias digitais. Ela defendeu que as recentes resolu\u00e7\u00f5es do Tribunal Superior Eleietoral com limites ao uso de IA \u201cconfirmam a soberania brasileira\u201d.<\/div><div><br><\/div><div><br><\/div><div>J\u00e1 o presidente da Funda\u00e7\u00e3o Getulio Vargas (FGV), Carlos Ivan Simonsen Leal, prop\u00f4s uma regula\u00e7\u00e3o para proibir ou controlar a divulga\u00e7\u00e3o de dados comportamentais, estat\u00edsticas e varreduras das redes sociais \u00e0s v\u00e9speras das elei\u00e7\u00f5es. Isso porque dados sobre o que \u00e9 dito nas redes podem servir de term\u00f4metro para o pleito, e a legisla\u00e7\u00e3o atual pro\u00edbe pesquisas eleitorais nesse per\u00edodo.<\/div><div><br><\/div><div>O ministro Gilmar Mendes, do Supremo Tribunal Federal, ressaltou a necessidade de coopera\u00e7\u00e3o internacional para regula\u00e7\u00e3o do ambiente digital, de forma a frear o \u201cradicalismo nacionalista\u201d.<\/div><div><br><\/div><div>Tamb\u00e9m estiveram na mesa o ministro Lu\u00eds Felipe Salom\u00e3o, do Superior Tribunal de Justi\u00e7a; o diretor da Faculdade de Direito da Universidade de Lisboa (FDUL), Eduardo Vera-Cruz Pinto; a presidente do Conselho Constitucional de Mo\u00e7ambique, L\u00facia Ribeiro; e o professor Carlos Blanco de Morais, da FDUL._  <\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>03\/06\/2026<\/em>\n\t\t\t\t<\/p><br \/><p><strong>Fonte : <\/strong><em>Consultor Juridico<\/em><\/p>\n\t\t\t<\/div><div>03\/06\/2026 - <a data-fancybox data-src=\"#news12253\" href=\"javascript:;\" class=\"tool\" title=\"Processo tribut\u00e1rio p\u00f3s-reforma e compet\u00eancia para demandas que envolvam CBS e IBS\">Processo tribut\u00e1rio p\u00f3s-reforma e comp...<\/a><\/div> \n\t\t\t<div id=\"news12253\" style=\"display:none; position:relative; width:80%!important;  border-radius:5px; max-height:450px; overflow:auto; color:z-index:100000;\">\n\t\t\t\t<h2>Processo tribut\u00e1rio p\u00f3s-reforma e compet\u00eancia para demandas que envolvam CBS e IBS<\/h2><br \/><br \/>\n\t\t\t\t<p>A EC n\u00b0 132\/2023 permanece \u2014 e ao que tudo indica permanecer\u00e1 \u2014 sendo objeto de in\u00fameros debates por longos anos. Desde sua promulga\u00e7\u00e3o, em dezembro de 2023, a doutrina tribut\u00e1ria e processual tribut\u00e1ria vem demonstrando preocupa\u00e7\u00e3o com v\u00e1rios aspectos que n\u00e3o foram objeto de aten\u00e7\u00e3o ao longo do processo legiferante [1].<div><br><\/div><div>Por\u00e9m, n\u00e3o parece ter havido ainda uma aten\u00e7\u00e3o mais profunda em rela\u00e7\u00e3o aos problemas que a reforma trouxe (e trar\u00e1) ao processo tribut\u00e1rio, especialmente \u00e0 compet\u00eancia jurisdicional.<\/div><div><br><\/div><div><br><\/div><div>O ponto de grande preocupa\u00e7\u00e3o \u00e9 a previs\u00e3o, no artigo 149-B da Constitui\u00e7\u00e3o, de regramento comum para CBS e IBS. O constituinte reformador expressamente previu a manuten\u00e7\u00e3o de um regime comum para a contribui\u00e7\u00e3o sobre bens e servi\u00e7os (de compet\u00eancia da Uni\u00e3o, nos termos do artigo 195, V, da CR) e o imposto sobre bens e servi\u00e7os (de compet\u00eancia dos estados, Distrito Federal e munic\u00edpios)<\/div><div><br><\/div><div>A disposi\u00e7\u00e3o \u00e9 fundamental para compreendermos que os entes precisam cooperar antes da edi\u00e7\u00e3o das leis complementares e, ap\u00f3s, na constru\u00e7\u00e3o e uniformiza\u00e7\u00e3o dos entendimentos administrativos e judiciais sobre CBS e IBS.<\/div><div><br><\/div><div>powered by<\/div><div>divee.ai<\/div><div><br><\/div><div>Por que CBS e IBS ter\u00e3o regra comum?<\/div><div>\u27a4<\/div><div><br><\/div><div>Qual artigo constitucional define o regramento comum?<\/div><div>\u27a4<\/div><div><br><\/div><div>Como a Uni\u00e3o participaria do contencioso do IBS?<\/div><div>\u27a4<\/div><div><br><\/div><div>O que unifica o contencioso na Justi\u00e7a Federal?<\/div><div>\u27a4<\/div><div><br><\/div><div>Resumir este artigo<\/div><div><br><\/div><div><br><\/div><div>Por outro lado, n\u00e3o h\u00e1 d\u00favidas de que o contencioso tribut\u00e1rio da reforma precisa contar com a participa\u00e7\u00e3o dos entes de todos os tr\u00eas n\u00edveis da federa\u00e7\u00e3o. Os desafios s\u00e3o v\u00e1rios: como integrar a Procuradoria-Geral da Fazenda Nacional, que representa os interesses da Uni\u00e3o quanto \u00e0 CBS num contexto normativo de regime comum? \u00c9 dizer: as discuss\u00f5es judiciais sobre fatos geradores, base de c\u00e1lculo, hip\u00f3teses de n\u00e3o incid\u00eancia, sujei\u00e7\u00e3o passiva, imunidades, regimes espec\u00edficos, diferenciados ou favorecidos de tributa\u00e7\u00e3o e regras de n\u00e3o cumulatividade e de creditamento que envolvam o IBS necessariamente s\u00e3o de interesse da Uni\u00e3o, pois os fundamentos e as solu\u00e7\u00f5es a serem oferecidas devem se aplicar tamb\u00e9m \u00e0 CBS.<\/div><div><br><\/div><div>O problema tem via de m\u00e3o dupla: como viabilizar que os estados, DF e munic\u00edpios participem da forma\u00e7\u00e3o de jurisprud\u00eancia quanto \u00e0s mat\u00e9rias elencadas no artigo 149-B em que o objeto da discuss\u00e3o \u00e9 a CBS?<\/div><div><br><\/div><div>Algumas op\u00e7\u00f5es podem ser trabalhadas.<\/div><div><br><\/div><div>Personalidade jur\u00eddica do Comit\u00ea Gestor do IBS<\/div><div>Uma solu\u00e7\u00e3o seria reconhecer a natureza jur\u00eddica do Comit\u00ea Gestor como um \u00f3rg\u00e3o de personalidade sui generis, mas federal. Nesse caso, mesmo sendo o Comit\u00ea Gestor composto por estados, DF e munic\u00edpios, as demandas de seu interesse, especialmente para uniformiza\u00e7\u00e3o da jurisprud\u00eancia nas mat\u00e9rias previstas no artigo 149-B da Constitui\u00e7\u00e3o, seriam processadas perante a Justi\u00e7a Federal. Nesse caso, a pr\u00f3pria lei complementar poderia dispor sobre esta personalidade. N\u00e3o haveria necessidade de emenda constitucional alterando o artigo 109 da Constitui\u00e7\u00e3o.<\/div><div><br><\/div><div><br><\/div><div>A LC n\u00b0 214\/2025 perdeu a oportunidade de definir esta natureza, limitando-se a tratar o Comit\u00ea Gestor como \u201centidade p\u00fablica com car\u00e1ter t\u00e9cnico e operacional sob regime especial, com sede e foro no Distrito Federal, dotado de independ\u00eancia t\u00e9cnica, administrativa, or\u00e7ament\u00e1ria e financeira\u201d (artigo 480). Apesar de prever um regime especial e aus\u00eancia de vincula\u00e7\u00e3o, tutela ou subordina\u00e7\u00e3o hier\u00e1rquica a qualquer \u00f3rg\u00e3o da administra\u00e7\u00e3o p\u00fablica, a lei n\u00e3o apontou diretriz relativa \u00e0 compet\u00eancia, sen\u00e3o o crit\u00e9rio territorial com a fixa\u00e7\u00e3o de foro no Distrito Federal.<\/div><div><br><\/div><div>Mesmo que adotada a solu\u00e7\u00e3o de conferir natureza federal ao comit\u00ea (o que geraria in\u00fameras discuss\u00f5es, inclusive relacionadas ao direito material tribut\u00e1rio), ela n\u00e3o seria ideal, especialmente em raz\u00e3o de o interesse do Comit\u00ea Gestor se resumir, ao que parece, \u00e0s t\u00e9cnicas de forma\u00e7\u00e3o de precedentes vinculantes. As execu\u00e7\u00f5es fiscais, dada a preserva\u00e7\u00e3o da capacidade dos Estados e Munic\u00edpios para a cobran\u00e7a dos respectivos cr\u00e9ditos p\u00fablicos, continuar\u00e3o sendo promovidas pelos pr\u00f3prios entes [2].<\/div><div><br><\/div><div>N\u00e3o resolve o problema.<\/div><div><br><\/div><div>Atua\u00e7\u00e3o da Uni\u00e3o em demandas envolvendo o IBS<\/div><div>Outro caminho seria admitir que a Uni\u00e3o atuasse nas demandas envolvendo o IBS como interveniente.<\/div><div><br><\/div><div>A solu\u00e7\u00e3o tamb\u00e9m n\u00e3o parece ser das melhores. Quer dizer, caberia \u00e0 Uni\u00e3o acompanhar todo o contencioso tribut\u00e1rio dos estados, Distrito Federal e munic\u00edpios para identificar as demandas de seu interesse em que houvesse risco de forma\u00e7\u00e3o de precedente desfavor\u00e1vel. Como seria poss\u00edvel gerir esse enorme volume de demandas a serem acompanhadas?<\/div><div><br><\/div><div>Uma hip\u00f3tese seria via legislativa: a lei instituir uma esp\u00e9cie de litiscons\u00f3rcio necess\u00e1rio entre estados, DF e munic\u00edpios com a Uni\u00e3o. Esta solu\u00e7\u00e3o, todavia, atrairia uma enxurrada de demandas para a Justi\u00e7a Federal. O litiscons\u00f3rcio necess\u00e1rio seria para garantir uma interpreta\u00e7\u00e3o uniforme a respeito das mat\u00e9rias de regramento comum de IBS e CBS. Mas, nesse caso, a Lei Complementar 214\/2025 precisaria ter previsto especificamente mais uma hip\u00f3tese legal de litiscons\u00f3rcio necess\u00e1rio n\u00e3o unit\u00e1rio (j\u00e1 que as rela\u00e7\u00f5es jur\u00eddicas s\u00e3o distintas).<\/div><div><br><\/div><div><br><\/div><div>Spacca<\/div><div>Seria algo como \u201cinteresse na forma\u00e7\u00e3o do precedente em raz\u00e3o de regime jur\u00eddico comum\u201d, excluindo-se do litiscons\u00f3rcio necess\u00e1rio as quest\u00f5es n\u00e3o previstas no artigo 149-B da Constitui\u00e7\u00e3o (como, por exemplo, debates sobre as al\u00edquotas fixadas por cada ente federativo).<\/div><div><br><\/div><div>Mas h\u00e1 outro problema relativo ao litiscons\u00f3rcio. \u00c9 que as discuss\u00f5es de interesse comum entre IBS e CBS podem surgir em sede de defesas na execu\u00e7\u00e3o. O mesmo contencioso das defesas heterot\u00f3picas pode surgir na cobran\u00e7a. E n\u00e3o h\u00e1, ao menos inicialmente, como pensar em um litiscons\u00f3rcio ativo necess\u00e1rio nas execu\u00e7\u00f5es fiscais promovidas por estados e munic\u00edpios. Haveria um litiscons\u00f3rcio superveniente em casos de argui\u00e7\u00e3o das mat\u00e9rias em sede de exce\u00e7\u00e3o de pr\u00e9-executividade ou um litiscons\u00f3rcio passivo apenas nos embargos \u00e0 execu\u00e7\u00e3o.<\/div><div><br><\/div><div>Ambas as situa\u00e7\u00f5es s\u00e3o tecnicamente problem\u00e1ticas. Quanto \u00e0 primeira, a admissibilidade da Uni\u00e3o como litisconsorte superveniente deslocaria o feito \u00e0 Justi\u00e7a Federal. Ter\u00edamos, portanto, uma execu\u00e7\u00e3o fiscal de estado ou munic\u00edpio processada fora do respectivo Tribunal de Justi\u00e7a. Quanto \u00e0 segunda, os embargos \u00e0 execu\u00e7\u00e3o fiscal teriam como litisconsortes passivos o ente com compet\u00eancia tribut\u00e1ria e a Uni\u00e3o, o que faria com que a compet\u00eancia para a Execu\u00e7\u00e3o Fiscal se mantivesse na Justi\u00e7a Comum Estadual enquanto os Embargos seriam processados na Justi\u00e7a Federal.<\/div><div><br><\/div><div>Tamb\u00e9m n\u00e3o parece ser uma boa solu\u00e7\u00e3o.<\/div><div><br><\/div><div>Limita\u00e7\u00e3o da efic\u00e1cia do precedente e participa\u00e7\u00e3o<\/div><div>Outra alternativa seria a lei complementar limitar a efic\u00e1cia do precedente nas discuss\u00f5es sobre IBS ou CBS em que os demais entes interessados n\u00e3o estivessem participando.<\/div><div><br><\/div><div>Por\u00e9m, mesmo que as solu\u00e7\u00f5es se limitassem aos casos concretos, haveria um enorme risco de forma\u00e7\u00e3o de coisa julgada em m\u00faltiplos e distintos sentidos, o que provocaria grave inseguran\u00e7a jur\u00eddica na gest\u00e3o do passivo tribut\u00e1rio dos entes p\u00fablicos e tamb\u00e9m no planejamento tribut\u00e1rio dos contribuintes.<\/div><div><br><\/div><div><br><\/div><div>\u00c9 poss\u00edvel pensar tamb\u00e9m em uma \u201cintima\u00e7\u00e3o necess\u00e1ria\u201d da Uni\u00e3o para se manifestar em todas as demandas cujo objeto seja discutir, para o IBS, os temas previstos no artigo 149-B e, por outro lado, a intima\u00e7\u00e3o do Comit\u00ea Gestor do IBS nos processos que discutam, para a CBS, as mesmas quest\u00f5es. Assim, a Uni\u00e3o e o comit\u00ea poderiam gerir o que \u00e9 ou n\u00e3o de seu interesse. De toda sorte, se esta fosse a hip\u00f3tese, causaria um aumento exponencial nas intima\u00e7\u00f5es destinadas \u00e0 Uni\u00e3o e ao Comit\u00ea Gestor, que seriam ouvidos em todas as execu\u00e7\u00f5es fiscais estaduais, municipais e federais, defesas t\u00edpicas e heterot\u00f3picas, quando levantados quaisquer dos temas de regramento comum.<\/div><div><br><\/div><div>Unifica\u00e7\u00e3o do contencioso tribut\u00e1rio de CBS e IBS perante foro comum<\/div><div>A op\u00e7\u00e3o que ganha for\u00e7a \u00e9 unificar o contencioso tribut\u00e1rio da CBS e do IBS na Justi\u00e7a Federal, dado o interesse da Uni\u00e3o (que atrairia a incid\u00eancia do artigo 109, I, da CR) na forma\u00e7\u00e3o de precedente a respeito dos temas relativos ao artigo 149-B da Constitui\u00e7\u00e3o. Os demais temas referentes ao IBS ficariam na Justi\u00e7a Estadual.<\/div><div><br><\/div><div>Aqui h\u00e1 um problema hermen\u00eautico: admitir que o interesse previsto no artigo 109, I, \u00e9 suficiente para atrair a compet\u00eancia federal, especialmente porque o interesse que caracteriza a compet\u00eancia da Justi\u00e7a Federal sempre foi interpretado como um interesse direto da Fazenda Nacional na solu\u00e7\u00e3o da causa. Interesses indiretos ou meramente econ\u00f4micos sempre justificaram a interven\u00e7\u00e3o an\u00f4mala da Uni\u00e3o no processo, o que n\u00e3o \u00e9 suficiente para deslocar a compet\u00eancia da Justi\u00e7a Estadual para a Justi\u00e7a Federal (nos termos do artigo 5\u00b0, par\u00e1grafo \u00fanico, da Lei n\u00b0 9.469\/97, como tratado, por exemplo, na AgRg na MC 23.856\/SP).<\/div><div><br><\/div><div>Assim, seria o caso de reconhecermos o interesse na forma\u00e7\u00e3o do precedente como abrangido pelo artigo 109, I, da Constitui\u00e7\u00e3o.<\/div><div><br><\/div><div>N\u00e3o \u00e9 uma solu\u00e7\u00e3o f\u00e1cil, especialmente pelos seus desdobramentos. Em primeiro lugar, seria fundamental adequar a interpreta\u00e7\u00e3o do artigo 5\u00b0, par\u00e1grafo \u00fanico, da Lei n\u00b0 9.469\/97, para admitir que a mera interven\u00e7\u00e3o da Uni\u00e3o em demandas que correm perante a Justi\u00e7a Estadual provocaria a remessa dos autos \u00e0 Justi\u00e7a Federal. O mesmo ocorreria com a interven\u00e7\u00e3o na qualidade de amicus curiae (artigo 138 do CPC).<\/div><div><br><\/div><div><br><\/div><div>Uma alternativa \u00e9, ent\u00e3o, instituir uma nova hip\u00f3tese de compet\u00eancia da Justi\u00e7a Federal via Emenda Constitucional. Para al\u00e9m da lei complementar, deparamo-nos com a necessidade de novas Emendas Constitucionais para viabilizar a reforma tribut\u00e1ria.<\/div><div><br><\/div><div>Contudo, esta solu\u00e7\u00e3o traria outro problema: o aumento exponencial do contencioso tribut\u00e1rio na Justi\u00e7a Federal. Al\u00e9m disso, haveria um enorme fluxo de execu\u00e7\u00f5es fiscais originalmente propostas perante a Justi\u00e7a Estadual que seriam deslocadas para a Justi\u00e7a Federal em raz\u00e3o do conte\u00fado da defesa. Havendo debate sobre quaisquer das mat\u00e9rias inscritas no artigo149-B, seja em sede de exce\u00e7\u00e3o de pr\u00e9-executividade ou mesmo em embargos \u00e0 execu\u00e7\u00e3o fiscal, haveria o deslocamento das demandas para a Justi\u00e7a Federal.<\/div><div><br><\/div><div>Recorde-se, nesse sentido, que o contencioso tribut\u00e1rio a respeito do regramento comum de IBS e CBS pode surgir no bojo de execu\u00e7\u00f5es fiscais (exce\u00e7\u00f5es de pr\u00e9-executividade) e embargos \u00e0 execu\u00e7\u00e3o e tamb\u00e9m nas defesas heterot\u00f3picas (anulat\u00f3rias, declarat\u00f3rias e ressarcit\u00f3rias). Tais defesas heterot\u00f3picas seriam propostas diretamente na Justi\u00e7a Federal. Todavia, as execu\u00e7\u00f5es fiscais dos estados e munic\u00edpios continuariam sendo processadas na Justi\u00e7a Estadual. Apenas com o manejo das defesas, arguindo um dos temas do artigo 149-B da Constitui\u00e7\u00e3o, \u00e9 que o processo precisaria ser deslocado para a Justi\u00e7a Federal em raz\u00e3o do interesse da Uni\u00e3o na solu\u00e7\u00e3o do caso.<\/div><div><br><\/div><div>\u00c9 uma solu\u00e7\u00e3o. \u00c9 boa?<\/div><div><br><\/div><div>Bom, parece que esse ser\u00e1 o caminho. Isso porque, conforme noticiado pela Folha de S. Paulo em mar\u00e7o de 2024 [3], vai nesse sentido um texto, a ser trabalhado como Emenda Constitucional, desenhado pela atua\u00e7\u00e3o conjunta da AGU, do Minist\u00e9rio da Fazenda e do Supremo Tribunal Federal, que criaria uma esp\u00e9cie de foro com compet\u00eancia comum para concentrar os julgamentos ligados \u00e0 CBS e ao IBS.<\/div><div><br><\/div><div>O texto considera que a cobran\u00e7a dos tributos no destino demandaria uma expans\u00e3o das estruturas de representa\u00e7\u00e3o judicial dos entes privados e p\u00fablicos que \u2014 salvo quanto \u00e0 Uni\u00e3o \u2014 n\u00e3o possuem normalmente capilaridade nacional. Al\u00e9m disso, h\u00e1 uma preocupa\u00e7\u00e3o (muito justa, diga-se de passagem) em evitar dispers\u00e3o jurisprudencial sobre as mat\u00e9rias previstas no artigo 149-B da Constitui\u00e7\u00e3o.<\/div><div><br><\/div><div>A ideia, portanto, se volta \u00e0 facilita\u00e7\u00e3o do acesso \u00e0 Justi\u00e7a e \u00e0 uniformiza\u00e7\u00e3o da jurisprud\u00eancia sobre os temas comuns de IBS e CBS. Cria-se um foro nacional \u2014 leia-se, um foro de compet\u00eancia territorial nacional \u2014 para concentrar o julgamento das demandas ligadas ao IBS e \u00e0 CBS. Um ramo especializado da Justi\u00e7a Federal passaria a julgar a\u00e7\u00f5es relativas aos novos tributos.<\/div><div><br><\/div><div>A estrutura da Justi\u00e7a Federal precisaria ser ampliada, com a previs\u00e3o de novos tribunais em primeiro e segundo grau especializados em mat\u00e9ria tribut\u00e1ria, inclusive com compet\u00eancia territorial nacional.<\/div><div><br><\/div><div>Prop\u00f5e-se ainda a cria\u00e7\u00e3o da chamada \u201ca\u00e7\u00e3o declarat\u00f3ria de legalidade\u201d, de compet\u00eancia origin\u00e1ria do STJ. O objetivo \u00e9 promover a forma\u00e7\u00e3o de precedente vinculante, com efic\u00e1cia erga omnes, a respeito da legalidade das normas sobre IBS e CBS. Esta a\u00e7\u00e3o complementaria um sistema de novas compet\u00eancias do STJ, comunicando-se com a compet\u00eancia origin\u00e1ria prevista no artigo 105, I, j (julgar originariamente os conflitos entre entes federativos, ou entre estes e o Comit\u00ea Gestor do Imposto sobre Bens e Servi\u00e7os, relacionados \u00e0 CBS e ao IBS).<\/div><div><br><\/div><div>De toda sorte, n\u00e3o h\u00e1 como precisar o impacto que tais solu\u00e7\u00f5es causariam no volume de demandas processadas perante a Justi\u00e7a Federal ou na perda de compet\u00eancias da Justi\u00e7a Estadual [4] e quais suas consequ\u00eancias para o congestionamento do Poder Judici\u00e1rio.<\/div><div><br><\/div><div>Pois bem, at\u00e9 agora n\u00e3o parece haver boa solu\u00e7\u00e3o para o contencioso tribut\u00e1rio de IBS e CBS. Temos emenda constitucional, lei complementar e in\u00fameros projetos de emenda e lei que precisam ser adequadamente ponderados e desenvolvidos para que a reforma tribut\u00e1ria n\u00e3o acabe por provocar um efeito inverso do pretendido, ao menos quanto ao contencioso tribut\u00e1rio: em lugar de simplifica\u00e7\u00e3o, complica\u00e7\u00e3o._  <\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>03\/06\/2026<\/em>\n\t\t\t\t<\/p><br \/><p><strong>Fonte : <\/strong><em>Consultor Juridico<\/em><\/p>\n\t\t\t<\/div><div>02\/06\/2026 - <a data-fancybox data-src=\"#news12243\" href=\"javascript:;\" class=\"tool\" title=\"Efic\u00e1cia extrajudicial \u00e9 fator-chave para STJ limitar a litig\u00e2ncia nas rela\u00e7\u00f5es de consumo\">Efic\u00e1cia extrajudicial \u00e9 fator-chave p...<\/a><\/div> \n\t\t\t<div id=\"news12243\" style=\"display:none; position:relative; width:80%!important;  border-radius:5px; max-height:450px; overflow:auto; color:z-index:100000;\">\n\t\t\t\t<h2>Efic\u00e1cia extrajudicial \u00e9 fator-chave para STJ limitar a litig\u00e2ncia nas rela\u00e7\u00f5es de consumo<\/h2><br \/><br \/>\n\t\t\t\t<p>Para decidir se o consumidor precisa comprovar que tentou resolver o problema extrajudicialmente antes de ajuizar a\u00e7\u00e3o contra o fornecedor do produto ou do servi\u00e7o, o Superior Tribunal de Justi\u00e7a precisar\u00e1 avaliar se os canais de atendimento existentes s\u00e3o eficientes e adequados.<div><br><\/div><div>Emerson Leal\/STJRicardo Villas B\u00f4as Cueva 2026<\/div><div>Ricardo Villas B\u00f4as Cueva \u00e9 o relator do repetitivo que vai decidir se consumidor pode ir direto ao Judici\u00e1rio<\/div><div><br><\/div><div>Esse embate ficou evidente nos dois dias de audi\u00eancia p\u00fablica promovida pelo relator do Tema 1.396 dos recursos repetitivos, ministro Ricardo Villas B\u00f4as Cueva. O caso ser\u00e1 julgado pela Corte Especial, em data a definir.<\/div><div><br><\/div><div>O processo ataca uma tese do Tribunal de Justi\u00e7a de Minas Gerais em incidente de resolu\u00e7\u00e3o de demandas repetitivas (IRDR) que condicionou o ajuizamento do processo \u00e0 tentativa de solu\u00e7\u00e3o extrajudicial por diversos dos canais dispon\u00edveis.<\/div><div><br><\/div><div><br><\/div><div>Entre eles, o servi\u00e7o de atendimento ao consumidor (SAC), o Procon e \u00f3rg\u00e3os fiscalizadores como o Banco Central, ag\u00eancias reguladoras, plataformas p\u00fablicas como o consumidor.gov.br e privadas como o Reclame Aqui.<\/div><div><br><\/div><div>A julgar pelas falas dos representantes dos fornecedores que participaram da audi\u00eancia, esses canais s\u00e3o t\u00e3o eficientes que a maior parte dos processos judiciais \u00e9 dispens\u00e1vel ou movida de forma predat\u00f3ria.<\/div><div><br><\/div><div>powered by<\/div><div>divee.ai<\/div><div><br><\/div><div>Resume os pontos principais<\/div><div>\u27a4<\/div><div><br><\/div><div>Quais s\u00e3o as principais conclus\u00f5es?<\/div><div>\u27a4<\/div><div><br><\/div><div>Sobre o que \u00e9 este texto?<\/div><div>\u27a4<\/div><div><br><\/div><div>O que voc<\/div><div><br><\/div><div><br><\/div><div>A Federa\u00e7\u00e3o Brasileira de Bancos, por exemplo, informou ao STJ que, de cada dez demandas no SAC, nove s\u00e3o resolvidas no mesmo dia. E para cada 100 delas, apenas 2,3 pessoas procuram a ouvidoria, 0,9 v\u00e3o ao Procon e 0,3 acessam o Judici\u00e1rio, disse o advogado F\u00e1bio Lima Quintas.<\/div><div><br><\/div><div>Nos \u00faltimos cinco anos, s\u00f3 o STJ recebeu 42,3 mil recursos sobre contratos banc\u00e1rios \u2014 foi o quinto assunto mais demandado, atr\u00e1s apenas de causas criminais. E essa \u00e9 apenas uma parcela dos lit\u00edgios envolvendo os bancos.<\/div><div><br><\/div><div>Eles s\u00e3o t\u00e3o numerosos que a 2\u00aa Se\u00e7\u00e3o vem afetando seguidos temas de repetitivos sobre abusividade de taxas e juros banc\u00e1rios. A explos\u00e3o do n\u00famero desses processos, inclusive, levou o STJ a autorizar for\u00e7a-tarefa de ju\u00edzes convocados.<\/div><div><br><\/div><div>Sem passar pelos canais<\/div><div>A Federa\u00e7\u00e3o Nacional de Sa\u00fade Suplementar (FenaSa\u00fade), que representa as operadoras de plano de sa\u00fade, respons\u00e1veis por outro setor campe\u00e3o dos processos, tamb\u00e9m manifestou ao STJ uma efici\u00eancia extrajudicial impressionante: 99% das reclama\u00e7\u00f5es nos canais de SAC e ouvidoria s\u00e3o resolvidas.<\/div><div><br><\/div><div>O problema, segundo Luciano Benetti Tim, que representou a entidade, \u00e9 que 99% dos casos que v\u00e3o ao Judici\u00e1rio n\u00e3o passam por canais de atendimento pr\u00e9vio das companhias. E desses, 84% dispensam a concilia\u00e7\u00e3o pr\u00e9via oferecida por exig\u00eancia do C\u00f3digo de Processo Civil.<\/div><div><br><\/div><div>No Judici\u00e1rio, as operadoras v\u00e3o \u00e0s \u00faltimas consequ\u00eancias at\u00e9 serem obrigadas, por exemplo, a custear bomba de insulina, a motivar a rescis\u00e3o unilateral de planos com at\u00e9 30 usu\u00e1rios e a n\u00e3o limitar sess\u00f5es de terapia multidisciplinar para autistas \u2014 teses recentes fixadas no STJ.<\/div><div><br><\/div><div>A Ag\u00eancia Nacional de Avia\u00e7\u00e3o Civil (Anac), representada por Yuri Cesar Cherman, tamb\u00e9m participou da audi\u00eancia p\u00fablica para defender seu pr\u00f3prio canal, chamado ANAC Passageiro, que registra tr\u00eas dias de tempo m\u00e9dio de resposta e 80% de resolu\u00e7\u00e3o dos problemas \u2014 para as companhias brasileiras, sobe para 86%.<\/div><div><br><\/div><div>Os processos por desrespeito aos passageiros s\u00e3o t\u00e3o numerosos que a pr\u00f3pria Anac fez uma parceria com o Conselho Nacional de Justi\u00e7a para lan\u00e7ar uma ferramenta com dados dos voos, dispon\u00edvel para subsidiar decis\u00f5es de magistrados por todo o pa\u00eds.<\/div><div><br><\/div><div>Nessas e em outras falas, foi pontuado o uso predat\u00f3rio de demandas. A Anac afirmou que a judicializa\u00e7\u00e3o \u00e9 um dos fatores de custo que co\u00edbe a atua\u00e7\u00e3o de empresas low cost no pa\u00eds, especialmente pela presen\u00e7a de lawtechs dedicadas a captar clientes e processar companhias.<\/div><div><br><\/div><div>A Fenasa\u00fade citou um levantamento do N\u00facleo de Monitoramento de Perfis de Demandas (Numopede) do Tribunal de Justi\u00e7a de S\u00e3o Paulo indicando litig\u00e2ncia predat\u00f3ria em casos de sa\u00fade, bancos e outros servi\u00e7os prestados ao consumidor.<\/div><div><br><\/div><div>Esse embate entre o abuso do direito de litigar e a exist\u00eancia de demandas decorrentes do descumprimento generalizado de direitos inclusive j\u00e1 foi feito no STJ, por ocasi\u00e3o do julgamento em que a Corte Especial autorizou o juiz a exigir documentos para coibir lit\u00edgios predat\u00f3rios.<\/div><div><br><\/div><div>N\u00e3o t\u00e3o eficientes<\/div><div>O problema, segundo mostraram entidades de defesa do consumidor na audi\u00eancia no STJ, \u00e9 que os canais extrajudiciais citados est\u00e3o longe de ser t\u00e3o eficientes assim.<\/div><div><br><\/div><div>A Cl\u00ednica de Direitos Humanos da Universidade Estadual Paulista (Unesp), com a professora Maria Elisa C\u00e9sar Novais, apresentou um estudo segundo o qual a plataforma consumidor.gov.br entende o sil\u00eancio do consumidor como satisfa\u00e7\u00e3o. Os dados brutos mostram que a avalia\u00e7\u00e3o do n\u00e3o resolvido supera a avalia\u00e7\u00e3o do resolvido.<\/div><div><br><\/div><div>A conclus\u00e3o \u00e9 de 83,3% de resolutividade real negativa \u2014 ou seja, a conclus\u00e3o de que o problema n\u00e3o foi resolvido. Para casos do sistema financeiro, 90% das manifesta\u00e7\u00f5es dos clientes terminam com o sil\u00eancio dele ou como n\u00e3o resolvidas.<\/div><div><br><\/div><div>A Associa\u00e7\u00e3o dos Advogados de S\u00e3o Paulo (Aasp) acrescentou que o consumidor.gov.br tem cerca de 1,5 mil empresas cadastradas em um universo de 24 milh\u00f5es delas, o que faz com que o n\u00famero de reclama\u00e7\u00f5es resolvidas seja inflado.<\/div><div><br><\/div><div>Para a associa\u00e7\u00e3o, esses meios alternativos n\u00e3o t\u00eam condi\u00e7\u00f5es de absorver toda a demanda consumerista. Assim, onerar exclusivamente o consumidor a pretexto de racionalizar o acesso \u00e0 Justi\u00e7a vai incentivar a dificultar o acesso a essas plataformas e ao registro desse acesso.<\/div><div><br><\/div><div>\u201cN\u00e3o h\u00e1 dados que sustentem algo que se tenta incutir, que \u00e9 uma ideia de que os consumidores est\u00e3o no Poder Judici\u00e1rio, mas se n\u00e3o tivessem vindo, o seu problema estaria resolvido. Se isso fosse verdade, por que a resist\u00eancia nos processos? Por que os processos se arrastam?\u201d, indagou a advogada Clarice Lara Leite.<\/div><div><br><\/div><div>Cultura de desist\u00eancia<\/div><div>O Instituto de Defesa de Consumidores (Idec), por sua vez, mencionou um levantamento do Minist\u00e9rio P\u00fablico de Minas Gerais com o Procon mineiro segundo o qual o consumidor busca a empresa violadora de seus direitos, em m\u00e9dia, quatro vezes na tentativa de solu\u00e7\u00e3o.<\/div><div><br><\/div><div>O estudo ainda sugere que uma minoria recorre a qualquer inst\u00e2ncia estatal, seja administrativa, do Executivo ou ao Judici\u00e1rio, porque h\u00e1 no pa\u00eds uma cultura de desist\u00eancia, de \u201cdeixa pra l\u00e1\u201d, segundo o diretor-executivo do Idec, Igor Rodrigues Britto.<\/div><div><br><\/div><div>Em nome dos Procons municipais, Ant\u00f4nio Pimentel Cavalcante apontou que, da experi\u00eancia administrativa, a consensualidade \u00e9 \u00ednfima e n\u00e3o ultrapassa 30% dos casos. Ele relatou ser comum, nas audi\u00eancias pr\u00e9vias, grandes litigantes preferirem o processo confiando na jurimetria.<\/div><div><br><\/div><div>O Instituto de Defesa Coletiva citou uma pesquisa do Diagn\u00f3stico Nacional do Consumidor, produzida pela FIPE, segundo a qual apenas 13% do universo de consumidores consultados conseguem acessar ajuda de forma extrajudicial. A entidade foi representada por Lilian Salgado.<\/div><div><br><\/div><div>E o Conselho Federal da OAB, pelo advogado Walter Jos\u00e9 Faiad Moura, observou que, se as plataformas resolvessem, o consumidor ia estar l\u00e1. \u201cN\u00e3o vamos transformar o direito do consumidor em uma subcategoria e um subdireito que tem que ser exercido de joelhos.\u201d_  <\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>02\/06\/2026<\/em>\n\t\t\t\t<\/p><br \/><p><strong>Fonte : <\/strong><em>Consultor Juridico<\/em><\/p>\n\t\t\t<\/div><div>01\/06\/2026 - <a data-fancybox data-src=\"#news12238\" href=\"javascript:;\" class=\"tool\" title=\"Elimina\u00e7\u00e3o em concurso por atos de terceiro viola intranscend\u00eancia da pena\">Elimina\u00e7\u00e3o em concurso por atos de ter...<\/a><\/div> \n\t\t\t<div id=\"news12238\" style=\"display:none; position:relative; width:80%!important;  border-radius:5px; max-height:450px; overflow:auto; color:z-index:100000;\">\n\t\t\t\t<h2>Elimina\u00e7\u00e3o em concurso por atos de terceiro viola intranscend\u00eancia da pena<\/h2><br \/><br \/>\n\t\t\t\t<p>Ainda que a omiss\u00e3o de informa\u00e7\u00f5es relevantes possa justificar a elimina\u00e7\u00e3o de um candidato de concurso p\u00fablico, tal circunst\u00e2ncia exige demonstra\u00e7\u00e3o concreta de m\u00e1 f\u00e9 ou oculta\u00e7\u00e3o dolosa de fato relevante para a investiga\u00e7\u00e3o social.<div><br><\/div><div>prova vestibular concurso estudo<\/div><div>Candidata foi exclu\u00edda de concurso por omiss\u00e3o de BO e suposto relacionamento com criminoso<\/div><div><br><\/div><div>Com esse entendimento, o juiz Roniclay Alves de Morais, da 1\u00aa Vara de Feitos da Fazenda e Registros P\u00fablicos de Palmas, deferiu mandado de seguran\u00e7a que garante que uma candidata n\u00e3o seja desclassificada do concurso p\u00fablico da Pol\u00edcia Militar do Tocantins.<\/div><div><br><\/div><div>A candidata havia sido considerada inapta por ter suposta incompatibilidade financeira com a renda declarada, relacionamento afetivo com indiv\u00edduo com antecedentes criminais e omiss\u00e3o de boletim de ocorr\u00eancia.<\/div><div><br><\/div><div>Ao analisar o caso, por\u00e9m, o magistrado avaliou que a incompatibilidade entre renda e patrim\u00f4nio n\u00e3o foi devidamente comprovada pela administra\u00e7\u00e3o e as presun\u00e7\u00f5es s\u00e3o \u201cgen\u00e9ricas\u201d e abstratas, insuficientes para fundamentar a elimina\u00e7\u00e3o.<\/div><div><br><\/div><div><br><\/div><div>Disputa ideol\u00f3gica n\u00e3o levou o Brasil a lugar nenhum, diz Simonetti<\/div><div>Ele considerou que a mulher exerce cargo p\u00fablico efetivo h\u00e1 anos, sem registro de san\u00e7\u00f5es administrativas, e isso afastaria a alega\u00e7\u00e3o de incompatibilidade financeira e justificaria o padr\u00e3o de vida elevado&nbsp;<\/div><div><br><\/div><div>Sobre o relacionamento afetivo, ele citou o princ\u00edpio da intranscend\u00eancia da pena, previsto no artigo 5\u00ba da Constitui\u00e7\u00e3o, inciso XLV. Para o juiz, segundo tal princ\u00edpio, n\u00e3o se deve presumir inaptid\u00e3o moral por relacionamentos passados da candidata, e a administra\u00e7\u00e3o n\u00e3o comprovou que a mulher mant\u00e9m tal relacionamento._  <\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>01\/06\/2026<\/em>\n\t\t\t\t<\/p><br \/><p><strong>Fonte : <\/strong><em>Consultor Juridico<\/em><\/p>\n\t\t\t<\/div><div>01\/06\/2026 - <a data-fancybox data-src=\"#news12239\" href=\"javascript:;\" class=\"tool\" title=\"STF suspende an\u00e1lise de requisitos do porte de arma para guardas municipais\">STF suspende an\u00e1lise de requisitos do p...<\/a><\/div> \n\t\t\t<div id=\"news12239\" 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 suspende an\u00e1lise de requisitos do porte de arma para guardas municipais<\/h2><br \/><br \/>\n\t\t\t\t<p>O ministro Alexandre de Moraes, do Supremo Tribunal Federal, pediu vista, neste domingo (31\/5), dos autos do julgamento do Plen\u00e1rio sobre os requisitos do porte de arma de fogo para guardas municipais. Com isso, a sess\u00e3o virtual foi suspensa. O encerramento estava previsto para o pr\u00f3ximo dia 9\/6.<div><br><\/div><div>Divulga\u00e7\u00e3o\/Prefeitura do Cabo de Santo AgostinhoGuardas municipais praticando tiro<\/div><div>Entidades pedem dispensa de exig\u00eancias para guardas portarem armas de fogo<\/div><div><br><\/div><div>Antes do pedido de vista, apenas o ministro Kassio Nunes Marques, relator do caso, havia se manifestado. Ele votou a favor de manter as regras atuais sobre o tema.<\/div><div><br><\/div><div>powered by<\/div><div>divee.ai<\/div><div><br><\/div><div>Quais s\u00e3o as principais conclus\u00f5es?<\/div><div>\u27a4<\/div><div><br><\/div><div>Sobre o que \u00e9 este texto?<\/div><div>\u27a4<\/div><div><br><\/div><div>Resume os pontos principais<\/div><div>\u27a4<\/div><div><br><\/div><div>Pergunte-me qualquer&nbsp;<\/div><div><br><\/div><div><br><\/div><div>Contexto<\/div><div>Em 2021, o STF autorizou o porte de arma para todas as guardas municipais do pa\u00eds (ADI 5.948, ADI 5.538 e ADC 38).<\/div><div><br><\/div><div>J\u00e1 em 2024, entidades ligadas a guardas municipais moveram uma nova a\u00e7\u00e3o, para pedir que o porte de arma dos seus agentes seja garantido nos mesmos moldes dos demais \u00f3rg\u00e3os de seguran\u00e7a p\u00fablica \u2014 ou seja, sem uma s\u00e9rie de exig\u00eancias, como a comprova\u00e7\u00e3o de capacidade t\u00e9cnica, de aptid\u00e3o psicol\u00f3gica e de aus\u00eancia de antecedentes criminais.<\/div><div><br><\/div><div><br><\/div><div>O Estatuto do Desarmamento dispensa a apresenta\u00e7\u00e3o desses documentos para policiais e militares. Por outro lado, estabelece que o porte de arma dos guardas municipais depende de forma\u00e7\u00e3o funcional e de mecanismos de fiscaliza\u00e7\u00e3o e controle interno.<\/div><div><br><\/div><div>As associa\u00e7\u00f5es argumentam que o porte dos guardas fica condicionado a conv\u00eanios dos prefeitos com a Pol\u00edcia Federal. De acordo com elas, a situa\u00e7\u00e3o atual vai de encontro \u00e0 decis\u00e3o do Supremo que classificou as guardas como \u00f3rg\u00e3os de seguran\u00e7a p\u00fablica.<\/div><div><br><\/div><div>Voto do relator<\/div><div>Nunes Marques negou os pedidos da a\u00e7\u00e3o. O relator explicou que, em 2021, o STF invalidou o crit\u00e9rio demogr\u00e1fico (baseado no n\u00famero de habitantes do munic\u00edpio) de restri\u00e7\u00e3o do porte de arma para as guardas. Na sua vis\u00e3o, isso n\u00e3o autoriza a dispensa autom\u00e1tica dos requisitos m\u00ednimos previstos na legisla\u00e7\u00e3o.<\/div><div><br><\/div><div>Segundo o magistrado, as regras do Estatuto do Desarmamento voltadas \u00e0s guardas garantem o porte \u201cde forma uniforme a toda a categoria, desde que observadas condi\u00e7\u00f5es legais voltadas \u00e0 capacita\u00e7\u00e3o, ao controle e \u00e0 fiscaliza\u00e7\u00e3o do uso do armamento\u201d.<\/div><div><br><\/div><div>Para ele, as regras atuais n\u00e3o estabelecem uma proibi\u00e7\u00e3o injustificada. As exig\u00eancias, na verdade, s\u00e3o \u201ccompat\u00edveis com a natureza da atividade desempenhada e com a necessidade de controle estatal sobr o uso de armas de fogo\u201d.<\/div><div><br><\/div><div><br><\/div><div>Clique aqui para ler o voto de Nunes Marques_  <\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>01\/06\/2026<\/em>\n\t\t\t\t<\/p><br \/><p><strong>Fonte : <\/strong><em>Consultor Juridico<\/em><\/p>\n\t\t\t<\/div><div>28\/05\/2026 - <a data-fancybox data-src=\"#news12234\" href=\"javascript:;\" class=\"tool\" title=\"Dano moral por tortura na ditadura \u00e9 imprescrit\u00edvel e cumul\u00e1vel com anistia\">Dano moral por tortura na ditadura \u00e9 im...<\/a><\/div> \n\t\t\t<div id=\"news12234\" style=\"display:none; position:relative; width:80%!important;  border-radius:5px; max-height:450px; overflow:auto; color:z-index:100000;\">\n\t\t\t\t<h2>Dano moral por tortura na ditadura \u00e9 imprescrit\u00edvel e cumul\u00e1vel com anistia<\/h2><br \/><br \/>\n\t\t\t\t<p>A pretens\u00e3o de indeniza\u00e7\u00e3o por danos morais decorrentes de persegui\u00e7\u00e3o pol\u00edtica e tortura na ditadura militar \u00e9 imprescrit\u00edvel, por violar direitos fundamentais. Al\u00e9m disso, a repara\u00e7\u00e3o administrativa n\u00e3o impede a busca judicial por danos morais, pois elas t\u00eam finalidades distintas.<div><br><\/div><div><br><\/div><div>Jurisprud\u00eancia do STJ prev\u00ea que repara\u00e7\u00f5es por tortura e anistia t\u00eam naturezas distintas<\/div><div><br><\/div><div>Com base neste entendimento, a 4\u00aa Turma do Tribunal Regional Federal da 3\u00aa Regi\u00e3o deu provimento parcial ao recurso de um anistiado pol\u00edtico e condenou a Uni\u00e3o a pagar R$ 300 mil de indeniza\u00e7\u00e3o pelos abusos sofridos durante a ditadura militar. A decis\u00e3o foi un\u00e2nime.<\/div><div><br><\/div><div>O lit\u00edgio envolve um jornalista que trabalhava como rep\u00f3rter e redator no Centro T\u00e9cnico de Aeron\u00e1utica (CTA), em S\u00e3o Jos\u00e9 dos Campos (SP). Em abril de 1964, ele foi demitido por motiva\u00e7\u00e3o pol\u00edtica, com base no Ato Institucional n\u00ba 1.<\/div><div><br><\/div><div>Nos anos seguintes, o trabalhador sofreu pris\u00f5es arbitr\u00e1rias, persegui\u00e7\u00f5es e torturas f\u00edsicas e psicol\u00f3gicas, inclusive nas depend\u00eancias do DOI-CODI de S\u00e3o Paulo.<\/div><div><br><\/div><div><br><\/div><div>Responsabiliza\u00e7\u00e3o das plataformas pode inspirar conven\u00e7\u00e3o internacional, diz Gilmar<\/div><div>Devido a essas viola\u00e7\u00f5es, ele foi oficialmente reconhecido como anistiado pol\u00edtico pelo Minist\u00e9rio da Justi\u00e7a em 2009, recebendo a repara\u00e7\u00e3o econ\u00f4mica prevista na Lei 10.559\/2002, que regulamentou o artigo 8\u00ba do Ato das Disposi\u00e7\u00f5es Constitucionais Transit\u00f3rias (ADCT) e estabeleceu o regime jur\u00eddico dos anistiados pol\u00edticos no Brasil.<\/div><div><br><\/div><div>O jornalista ajuizou a\u00e7\u00e3o pedindo o pagamento de indeniza\u00e7\u00e3o por danos morais contra a Uni\u00e3o. Em primeira inst\u00e2ncia, o pedido foi julgado procedente em parte, com a fixa\u00e7\u00e3o do valor em R$ 100 mil. As duas partes recorreram da senten\u00e7a.<\/div><div><br><\/div><div>powered by<\/div><div>divee.ai<\/div><div><br><\/div><div>Quais s\u00e3o as principais conclus\u00f5es?<\/div><div>\u27a4<\/div><div><br><\/div><div>Sobre o que \u00e9 este texto?<\/div><div>\u27a4<\/div><div><br><\/div><div>Resume os pontos principais<\/div><div>\u27a4<\/div><div><br><\/div><div>P<\/div><div><br><\/div><div><br><\/div><div>A Uni\u00e3o requereu o reconhecimento da prescri\u00e7\u00e3o do caso, argumentando que o prazo j\u00e1 teria se esgotado. O ente p\u00fablico tamb\u00e9m alegou que a repara\u00e7\u00e3o econ\u00f4mica administrativa n\u00e3o poderia ser cumulada com a indeniza\u00e7\u00e3o por danos morais, o que configuraria pagamento duplo (bis in idem), e pediu subsidiariamente a manuten\u00e7\u00e3o do valor m\u00ednimo de R$ 100 mil.<\/div><div><br><\/div><div>Por sua vez, o autor da a\u00e7\u00e3o apelou para pedir a majora\u00e7\u00e3o da quantia para R$ 300 mil, argumentando a gravidade das viola\u00e7\u00f5es sofridas. Ele requereu ainda que os juros de mora fossem contados desde a data do evento danoso, em 1964.<\/div><div><br><\/div><div>Dano permanente<\/div><div><br><\/div><div>A desembargadora Monica Nobre, relatora da a\u00e7\u00e3o, rejeitou os argumentos da Uni\u00e3o e deu raz\u00e3o ao autor. Inicialmente, a magistrada afastou a prescri\u00e7\u00e3o, destacando que os danos aos direitos da personalidade s\u00e3o imprescrit\u00edveis, especialmente considerando o longo per\u00edodo em que as v\u00edtimas n\u00e3o podiam buscar seus direitos por medo de repres\u00e1lias.<\/div><div><br><\/div><div>A julgadora tamb\u00e9m ressaltou que a repara\u00e7\u00e3o econ\u00f4mica da legisla\u00e7\u00e3o de anistia tem car\u00e1ter material e n\u00e3o exclui o direito \u00e0 indeniza\u00e7\u00e3o por danos morais, que visa tutelar a integridade moral da v\u00edtima.<\/div><div><br><\/div><div><br><\/div><div>\u201cAssim, a repara\u00e7\u00e3o administrativa de danos decorrentes de persegui\u00e7\u00e3o a anistiado pol\u00edtico, prevista em legisla\u00e7\u00e3o espec\u00edfica, n\u00e3o exclui o interesse de agir na a\u00e7\u00e3o de indeniza\u00e7\u00e3o por danos morais, que se destina \u00e0 prote\u00e7\u00e3o, tutela e repara\u00e7\u00e3o de bens jur\u00eddicos distintos dos tratados administrativamente, conforme jurisprud\u00eancia do Superior Tribunal de Justi\u00e7a\u201d, observou a desembargadora.<\/div><div><br><\/div><div>Sobre o m\u00e9rito, a relatora atestou a responsabilidade civil objetiva do Estado, comprovada pelos documentos da Comiss\u00e3o de Anistia, e decidiu elevar a indeniza\u00e7\u00e3o para o patamar de R$ 300 mil. Ela explicou que o limite de R$ 100 mil previsto na legisla\u00e7\u00e3o se aplica apenas \u00e0 repara\u00e7\u00e3o econ\u00f4mica administrativa, n\u00e3o restringindo o Judici\u00e1rio na fixa\u00e7\u00e3o do dano moral.<\/div><div><br><\/div><div>A decis\u00e3o determinou tamb\u00e9m que, por se tratar de indeniza\u00e7\u00e3o por dano moral decorrente de ato il\u00edcito, os juros de mora devem incidir desde o evento danoso (27 de abril de 1964), conforme a S\u00famula 54 do Superior Tribunal de Justi\u00e7a. Com informa\u00e7\u00f5es da assessoria de imprensa do TRF-3._  <\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>28\/05\/2026<\/em>\n\t\t\t\t<\/p><br \/><p><strong>Fonte : <\/strong><em>Consultor Juridico<\/em><\/p>\n\t\t\t<\/div><div>28\/05\/2026 - <a data-fancybox data-src=\"#news12235\" href=\"javascript:;\" class=\"tool\" title=\"CNJ determina depoimento \u00fanico em casos de viol\u00eancia contra menores\">CNJ determina depoimento \u00fanico em casos...<\/a><\/div> \n\t\t\t<div id=\"news12235\" style=\"display:none; position:relative; width:80%!important;  border-radius:5px; max-height:450px; overflow:auto; color:z-index:100000;\">\n\t\t\t\t<h2>CNJ determina depoimento \u00fanico em casos de viol\u00eancia contra menores<\/h2><br \/><br \/>\n\t\t\t\t<p><div><br><\/div><div>Na sess\u00e3o ordin\u00e1ria da \u00faltima ter\u00e7a-feira (26\/5), o Plen\u00e1rio do Conselho Nacional de Justi\u00e7a aprovou, por unanimidade, resolu\u00e7\u00e3o conjunta com o Conselho Nacional do Minist\u00e9rio P\u00fablico para atua\u00e7\u00e3o dos tribunais e do Minist\u00e9rio P\u00fablico voltada \u00e0 efetividade da produ\u00e7\u00e3o antecipada de provas por meio de depoimento especial, em caso de viol\u00eancia contra crian\u00e7as e adolescentes.<\/div><div><br><\/div><div>Os conselheiros concordaram em assegurar o depoimento \u00fanico, como forma de preven\u00e7\u00e3o da revitimiza\u00e7\u00e3o de crian\u00e7as e adolescentes. O registro dever\u00e1 servir para os demais procedimentos judiciais de natureza criminal, c\u00edvel, de fam\u00edlia ou viol\u00eancia dom\u00e9stica, mediante compartilhamento da prova produzida por vias seguras. O depoimento deve ocorrer em ambiente acolhedor, seguro e livre de press\u00f5es.<\/div><div><br><\/div><div>R\u00f4mulo Serpa\/CNJConselho Nacional de Justi\u00e7a CNJ<\/div><div>Conselho Nacional de Justi\u00e7a CNJ<\/div><div><br><\/div><div>O normativo considera a Resolu\u00e7\u00e3o CNJ 299\/2019, que estabelece diretrizes e protocolos para a realiza\u00e7\u00e3o do depoimento especial, e a Resolu\u00e7\u00e3o 562\/2024, que disciplina a estrutura\u00e7\u00e3o do juiz das garantias.<\/div><div><br><\/div><div>\u201cEssa proposta uniformiza procedimentos entre o Minist\u00e9rio P\u00fablico e o Poder Judici\u00e1rio, promove maior efetividade na responsabiliza\u00e7\u00e3o dos agressores e, acima de tudo, preserva a dignidade das v\u00edtimas, exp\u00f4s o relator, conselheiro Fabio Esteves.<\/div><div><br><\/div><div><br><\/div><div>powered by<\/div><div>divee.ai<\/div><div><br><\/div><div>Sobre o que \u00e9 este texto?<\/div><div>\u27a4<\/div><div><br><\/div><div>Resume os pontos principais<\/div><div>\u27a4<\/div><div><br><\/div><div>Quais s\u00e3o as principais conclus\u00f5es?<\/div><div>\u27a4<\/div><div><br><\/div><div>O que vo<\/div><div><br><\/div><div><br><\/div><div>Mudan\u00e7as<\/div><div>Enquanto a regulamenta\u00e7\u00e3o anterior \u00e9 voltada \u00e0 implementa\u00e7\u00e3o do depoimento especial, estrutura\u00e7\u00e3o das salas e capacita\u00e7\u00e3o t\u00e9cnica, a nova resolu\u00e7\u00e3o amplia esse escopo ao estabelecer fluxos obrigat\u00f3rios entre Judici\u00e1rio e Minist\u00e9rio P\u00fablico.<\/div><div><br><\/div><div>Ela tamb\u00e9m fortalece mecanismos de preven\u00e7\u00e3o da revitimiza\u00e7\u00e3o, regulamenta medidas protetivas de urg\u00eancia, incorpora a perspectiva de g\u00eanero, cria diretrizes de compartilhamento de provas e interoperabilidade de sistemas, al\u00e9m de prever instrumentos nacionais de monitoramento, rastreabilidade e governan\u00e7a institucional.<\/div><div><br><\/div><div>\u201cToda e qualquer viol\u00eancia contra crian\u00e7a e adolescente configura grave viola\u00e7\u00e3o aos direitos humanos, sendo necess\u00e1ria a ado\u00e7\u00e3o de fluxos c\u00e9leres, uniformes e sens\u00edveis a especificidades da v\u00edtima, assegurando a coleta precoce da prova e a responsabiliza\u00e7\u00e3o efetiva dos agressores\u201d, defendeu o relator, conselheiro Fabio Esteves, ao explicar o conte\u00fado da nova resolu\u00e7\u00e3o.<\/div><div><br><\/div><div>Mais acolhimento<\/div><div>A resolu\u00e7\u00e3o prev\u00ea que a v\u00edtima ou testemunha seja recebida na sala reservada na qual prestar\u00e1 o depoimento especial com meia hora de anteced\u00eancia, para receber o devido acolhimento. A etapa inicial visa \u00e0 constru\u00e7\u00e3o de uma rela\u00e7\u00e3o de confian\u00e7a, emp\u00e1tica e personalizada entre entrevistador e entrevistado.<\/div><div><br><\/div><div>O magistrado tamb\u00e9m dever\u00e1 respeitar o tempo da crian\u00e7a ou do adolescente para ser ouvido, sendo \u00fanica a oitiva a fim de prevenir a revitimiza\u00e7\u00e3o. O depoimento especial dever\u00e1 ser gravado em \u00e1udio e v\u00eddeo, com os cuidados de preserva\u00e7\u00e3o do segredo de justi\u00e7a. Dentre as diretrizes, inclui-se o respeito ao sil\u00eancio da v\u00edtima.<\/div><div><br><\/div><div>O juiz, integrante do Minist\u00e9rio P\u00fablico ou das partes n\u00e3o poder\u00e3o intervir na condu\u00e7\u00e3o da entrevista, devendo as perguntas serem formuladas por interm\u00e9dio do entrevistador, um profissional habilitado e capacitado na t\u00e9cnica do depoimento especial.<\/div><div><br><\/div><div>Contudo, na hip\u00f3tese de a crian\u00e7a ou adolescente exercer o direito de prestar depoimento diretamente ao juiz, nos termos do par\u00e1grafo 1\u00ba do artigo 12 da Lei 13.431\/2017, o magistrado dever\u00e1 atuar como entrevistador forense no depoimento especial.<\/div><div><br><\/div><div>Excepcionalmente, a v\u00edtima ou testemunha adolescente com capacidade e maturidade suficientes, principalmente aquela pr\u00f3xima da maioridade civil, poder\u00e1 manifestar o desejo de ser ouvida diretamente pelo magistrado pelo procedimento tradicional de audi\u00eancia.<\/div><div><br><\/div><div>O Minist\u00e9rio P\u00fablico dever\u00e1 propor a a\u00e7\u00e3o cautelar de produ\u00e7\u00e3o antecipada de prova, quando necess\u00e1ria \u00e0 realiza\u00e7\u00e3o do depoimento especial de crian\u00e7a ou adolescente v\u00edtima ou testemunha de viol\u00eancia, no prazo de at\u00e9 quinze dias.<\/div><div><br><\/div><div>O prazo \u00e9 prorrog\u00e1vel por igual per\u00edodo, contado do recebimento do inqu\u00e9rito policial ou da representa\u00e7\u00e3o da autoridade policial, do Conselho Tutelar ou de outro legitimado.<\/div><div><br><\/div><div>O normativo diferencia ainda o depoimento especial do procedimento de escuta especializada, que \u00e9 realizada no \u00e2mbito da rede de prote\u00e7\u00e3o, com a finalidade protetiva e de planejamento de cuidados, e n\u00e3o tem escopo de produ\u00e7\u00e3o de provas.<\/div><div><br><\/div><div>Foco em pol\u00edticas p\u00fablicas<\/div><div>O Plen\u00e1rio tamb\u00e9m aprovou altera\u00e7\u00e3o da Resolu\u00e7\u00e3o CNJ 299\/2019, que disp\u00f5e sobre formul\u00e1rio que deve ser preenchido ap\u00f3s a oitiva da crian\u00e7a ou adolescente, com o objetivo de criar estat\u00edsticas que orientem pol\u00edticas p\u00fablicas.<\/div><div><br><\/div><div>O texto estabeleceu a obrigatoriedade de preenchimento do Formul\u00e1rio Nacional de Depoimento Especial, pelo entrevistador forense ao t\u00e9rmino da audi\u00eancia. As n\u00e3o devem ser feitas diretamente \u00e0 crian\u00e7a ou ao adolescente ap\u00f3s a conclus\u00e3o do depoimento especial. \u201c\u00c0 luz dessas premissas, consolidou-se o entendimento de que eventual instrumento de monitoramento deve possuir natureza exclusivamente administrativa\u201d, apontou o conselheiro Fabio Esteves.<\/div><div><br><\/div><div>A ideia do novo formul\u00e1rio teve origem em manifesta\u00e7\u00e3o encaminhada pela Associa\u00e7\u00e3o Brasileira dos Magistrados da Inf\u00e2ncia e da Juventude com a finalidade de subsidiar estudos, diagn\u00f3sticos e o aprimoramento das pol\u00edticas judici\u00e1rias voltadas \u00e0 inf\u00e2ncia e juventude.<\/div><div><br><\/div><div>Em seu voto, o relator ressaltou a necessidade de observ\u00e2ncia dos princ\u00edpios da prote\u00e7\u00e3o integral, do melhor interesse da crian\u00e7a e do adolescente e da preven\u00e7\u00e3o da revitimiza\u00e7\u00e3o institucional. Com informa\u00e7\u00f5es da assessoria de imprensa do CNJ._  <\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>28\/05\/2026<\/em>\n\t\t\t\t<\/p><br \/><p><strong>Fonte : <\/strong><em>Consultor Juridico<\/em><\/p>\n\t\t\t<\/div><div>27\/05\/2026 - <a data-fancybox data-src=\"#news12230\" href=\"javascript:;\" class=\"tool\" title=\"Pr\u00eamio por desempenho tem natureza indenizat\u00f3ria e n\u00e3o integra sal\u00e1rio\">Pr\u00eamio por desempenho tem natureza inde...<\/a><\/div> \n\t\t\t<div id=\"news12230\" style=\"display:none; position:relative; width:80%!important;  border-radius:5px; max-height:450px; overflow:auto; color:z-index:100000;\">\n\t\t\t\t<h2>Pr\u00eamio por desempenho tem natureza indenizat\u00f3ria e n\u00e3o integra sal\u00e1rio<\/h2><br \/><br \/>\n\t\t\t\t<p>Com a reda\u00e7\u00e3o dada \u00e0 Consolida\u00e7\u00e3o das Leis do Trabalho pela Lei 13.467\/2017 (reforma trabalhista), os pr\u00eamios pagos por liberalidade do empregador em raz\u00e3o de desempenho acima do esperado n\u00e3o integram a remunera\u00e7\u00e3o do empregado, ainda que habituais, prevalecendo a natureza indenizat\u00f3ria da parcela.<div><br><\/div><div>MagnificTRT-2 entendeu que nova reda\u00e7\u00e3o dada \u00e0 CLT pela reforma trabalhista afasta teor salarial de bonifica\u00e7\u00f5es por desempenho<\/div><div>TRT-2 entendeu que nova reda\u00e7\u00e3o dada \u00e0 CLT pela reforma trabalhista afasta teor salarial de bonifica\u00e7\u00f5es por desempenho<\/div><div><br><\/div><div>Com esse entendimento, a 15\u00aa Turma do Tribunal Regional do Trabalho da 2\u00aa Regi\u00e3o (Grande S\u00e3o Paulo e litoral paulista) modificou uma senten\u00e7a e acolheu um recurso de uma empresa de tecnologia.<\/div><div><br><\/div><div>No processo, uma trabalhadora alegou que recebia comiss\u00f5es mensais, denominadas pr\u00eamios, n\u00e3o integradas \u00e0 remunera\u00e7\u00e3o e requeria o reconhecimento da natureza salarial da parcela vari\u00e1vel. Em contesta\u00e7\u00e3o, a reclamada argumentou que os pagamentos eram feitos a t\u00edtulo de pr\u00eamios, conforme prev\u00ea a Consolida\u00e7\u00e3o das Leis do Trabalho, por desempenho individual e mensal da funcion\u00e1ria. A tese da empregada foi acolhida na primeira inst\u00e2ncia.<\/div><div><br><\/div><div>powered by<\/div><div>divee.ai<\/div><div><br><\/div><div>Sobre o que \u00e9 este texto?<\/div><div>\u27a4<\/div><div><br><\/div><div>Resume os pontos principais<\/div><div>\u27a4<\/div><div><br><\/div><div>Quais s\u00e3o as principais conclus\u00f5es?<\/div><div>\u27a4<\/div><div><br><\/div><div>Pergunte-me qualquer coisa sobre este conte\u00fado<\/div><div><br><\/div><div>Reforma trabalhista<\/div><div>No ac\u00f3rd\u00e3o, a ju\u00edza-relatora Mariza Santos da Costa ressaltou a \u201cnova roupagem\u201d do conceito de pr\u00eamio-desempenho, dada pela reforma trabalhista, que alterou a reda\u00e7\u00e3o do artigo 457, par\u00e1grafos 2\u00ba e 4\u00ba, da CLT.<\/div><div><br><\/div><div><br><\/div><div>A magistrada destacou que a verba recebida pela empregada era pr\u00eamio, e n\u00e3o comiss\u00e3o. \u201cTendo em vista que a lei permite ao empregador o pagamento de pr\u00eamio, ainda que habitual, por mera liberalidade [\u2026], cabia ao empregado a prova da fraude\u201d, o que n\u00e3o foi comprovado no caso, ressaltou.<\/div><div><br><\/div><div>Com base nesses dois par\u00e1grafos da CLT, a relatora apontou a natureza jur\u00eddica indenizat\u00f3ria das parcelas, n\u00e3o repercutindo nas demais verbas salariais do contrato de trabalho. Assim, a decis\u00e3o excluiu da condena\u00e7\u00e3o os reflexos da remunera\u00e7\u00e3o vari\u00e1vel quitada ao longo do contrato em descanso semanal remunerado, em 13\u00ba sal\u00e1rios, em um ter\u00e7o de f\u00e9rias, em aviso-pr\u00e9vio e no FGTS e multa de 40%. Com informa\u00e7\u00f5es da assessoria de imprensa do TRT-2._  <\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>27\/05\/2026<\/em>\n\t\t\t\t<\/p><br \/><p><strong>Fonte : <\/strong><em>Consultor Juridico<\/em><\/p>\n\t\t\t<\/div><div>27\/05\/2026 - <a data-fancybox data-src=\"#news12231\" href=\"javascript:;\" class=\"tool\" title=\"Empr\u00e9stimo em nome de menor sem autoriza\u00e7\u00e3o judicial deve ser anulado\">Empr\u00e9stimo em nome de menor sem autoriz...<\/a><\/div> \n\t\t\t<div id=\"news12231\" style=\"display:none; position:relative; width:80%!important;  border-radius:5px; max-height:450px; overflow:auto; color:z-index:100000;\">\n\t\t\t\t<h2>Empr\u00e9stimo em nome de menor sem autoriza\u00e7\u00e3o judicial deve ser anulado<\/h2><br \/><br \/>\n\t\t\t\t<p>Uma pessoa menor de idade \u00e9 incapaz para ser titular de um empr\u00e9stimo, mesmo que seja representada pelos seus pais. Transa\u00e7\u00f5es feitas em tais condi\u00e7\u00f5es s\u00e3o irregulares e devem ser anuladas.<div><br><\/div><div>Magnificempr\u00e9stimo dinheiro porquinho com moedas<\/div><div>Empr\u00e9stimo irregular foi descontado diretamente do BPC da adolescente<\/div><div><br><\/div><div>Com esse entendimento, a ju\u00edza Helen Komatsu, da Vara \u00danica de Cardoso (SP), determinou que um empr\u00e9stimo em cart\u00e3o consignado feito no nome de uma adolescente seja anulado.<\/div><div><br><\/div><div>A menina recebe o Benef\u00edcio de Presta\u00e7\u00e3o Continuada (BPC) pelo INSS e alega que teve o pagamento de um empr\u00e9stimo de R$ 1.166,60, contratado por sua m\u00e3e, descontado indevidamente de seu benef\u00edcio por tr\u00eas meses.<\/div><div><br><\/div><div>Ela ajuizou a\u00e7\u00e3o pedindo a nulidade dos contratos e indeniza\u00e7\u00e3o por danos morais. As tr\u00eas institui\u00e7\u00f5es financeiras processadas sustentaram que n\u00e3o houve nenhuma irregularidade na contrata\u00e7\u00e3o do empr\u00e9stimo, alegando que a transa\u00e7\u00e3o respeitou as regras estabelecidas pelo INSS.<\/div><div><br><\/div><div><br><\/div><div>A ju\u00edza do caso, por\u00e9m, diz que essas regras n\u00e3o s\u00e3o suficientes para afastar os requisitos de contrata\u00e7\u00e3o previstos pelo C\u00f3digo Civil._  <\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>27\/05\/2026<\/em>\n\t\t\t\t<\/p><br \/><p><strong>Fonte : <\/strong><em>Consultor Juridico<\/em><\/p>\n\t\t\t<\/div><div>26\/05\/2026 - <a data-fancybox data-src=\"#news12226\" href=\"javascript:;\" class=\"tool\" title=\"Carta enc\u00edclica Magnifica Humanitas: da salvaguarda da pessoa humana na era da intelig\u00eancia artificial\">Carta enc\u00edclica Magnifica Humanitas: da...<\/a><\/div> \n\t\t\t<div id=\"news12226\" style=\"display:none; position:relative; width:80%!important;  border-radius:5px; max-height:450px; overflow:auto; color:z-index:100000;\">\n\t\t\t\t<h2>Carta enc\u00edclica Magnifica Humanitas: da salvaguarda da pessoa humana na era da intelig\u00eancia artificial<\/h2><br \/><br \/>\n\t\t\t\t<p>A Magn\u00edfica Humanidade criada por Deus encontra-se hoje perante uma escolha decisiva: erguer uma nova torre de Babel ou construir a cidade onde Deus e a humanidade habitam juntos. Cada gera\u00e7\u00e3o recebe em heran\u00e7a a tarefa de dar forma ao seu tempo: de fazer amadurecer a hist\u00f3ria como um lugar onde a dignidade de cada pessoa seja salvaguardada, a justi\u00e7a promovida e a fraternidade possibilitada. Sobre cada \u00e9poca, por\u00e9m, paira o risco de construir um mundo desumano e mais injusto. Ali onde a humanidade corre o perigo de perder a sua identidade, n\u00f3s, crist\u00e3os, erguemos os olhos para o Deus feito carne, sabendo que \u201co mist\u00e9rio do homem s\u00f3 no mist\u00e9rio do Verbo encarnado se esclarece verdadeiramente\u201d. [1] Em Jesus Cristo, esta magn\u00edfica humanidade torna-se o Caminho, a Verdade e a Vida, abrindo a cada um de n\u00f3s a via para crescermos at\u00e9 \u00e0 plenitude.<div><br><\/div><div>Google Gemini<\/div><div>Alicer\u00e7ados em Cristo, a pedra viva, experimentamos a poderosa e misteriosa a\u00e7\u00e3o do Esp\u00edrito Santo e acreditamos que todo o aut\u00eantico esfor\u00e7o humano de cooperar com Ele para o bem ser\u00e1 aben\u00e7oado pelo Pai celeste, no qual depositamos a nossa esperan\u00e7a. Por isso, com determina\u00e7\u00e3o, podemos contribuir em todas as iniciativas que constroem um mundo mais justo e convidar outros a colaborar conosco na promo\u00e7\u00e3o do desenvolvimento integral de cada ser humano. Desejamos entrar em di\u00e1logo com todos os homens e mulheres do nosso tempo, com os quais partilhamos os acontecimentos, as quest\u00f5es e as aspira\u00e7\u00f5es da humanidade. [2] Com eles, queremos individuar novos caminhos para o bem comum e a promo\u00e7\u00e3o de uma vida digna para todos. Essa atitude de di\u00e1logo \u00e9 parte integrante da voca\u00e7\u00e3o da Igreja, pois ela, constitu\u00edda \u201cem Cristo, \u00e9 como que o sacramento [\u2026] da \u00edntima uni\u00e3o com Deus e da unidade de todo o g\u00e9nero humano\u201d, [3] reconhece a hist\u00f3ria como o lugar onde o Evangelho interpela e acompanha a experi\u00eancia humana.<\/div><div><br><\/div><div><br><\/div><div>Disputa ideol\u00f3gica n\u00e3o levou o Brasil a lugar nenhum, diz Simonetti<\/div><div>Com esse esp\u00edrito, Le\u00e3o 13 publicou, em 1891, a Enc\u00edclica Rerum novarum, cujo 135\u00ba anivers\u00e1rio celebramos este ano com viva gratid\u00e3o. O meu amado Predecessor deu impulso, com este documento, \u00e0quela reflex\u00e3o sobre a sociedade, a economia e a pol\u00edtica a que hoje chamamos \u201cDoutrina social da Igreja\u201d. E quando alguns contestavam que a Igreja n\u00e3o devia desperdi\u00e7ar energias em quest\u00f5es mundanas, mas preocupar-se em comunicar uma mensagem de vida eterna, ele respondia com realismo e sabedoria que o an\u00fancio do Evangelho n\u00e3o pode esquecer a vida concreta dos povos. [4] Passaram-se muitas d\u00e9cadas desde ent\u00e3o, e o Magist\u00e9rio, os pastores, os te\u00f3logos e os fi\u00e9is continuaram a refletir sobre as quest\u00f5es sociais \u00e0 luz do Evangelho. Hoje, a Doutrina social da Igreja \u00e9 um patrim\u00f4nio de sabedoria, onde encontramos princ\u00edpios para pensar, crit\u00e9rios para discernir e julgar, orienta\u00e7\u00f5es concretas para agir. Ela baseia-se na Sagrada Escritura e na Tradi\u00e7\u00e3o e, em di\u00e1logo com as ci\u00eancias, ajuda-nos a ler os desafios do presente com lucidez, identificando caminhos adequados para viver, com alegria e ao servi\u00e7o do mundo, um l\u00edmpido testemunho crist\u00e3o. N\u00e3o se trata dum conjunto est\u00e1tico de conceitos, mas dum corpus vivo de verdades, que preserva e interpreta a voca\u00e7\u00e3o da humanidade \u00e0 vida plena e justa. Desejo, portanto, juntar a minha voz a esta tradi\u00e7\u00e3o viva, invocando a ajuda do Esp\u00edrito de sabedoria, que habita o mundo desde os seus prim\u00f3rdios (cf. Pr 8, 22-31).<\/div><div><br><\/div><div>powered by<\/div><div>divee.ai<\/div><div><br><\/div><div>Sobre o que \u00e9 este texto?<\/div><div>\u27a4<\/div><div><br><\/div><div>Resume os pontos principais<\/div><div>\u27a4<\/div><div><br><\/div><div>Quais s\u00e3o as principais conclus\u00f5es?<\/div><div>\u27a4<\/div><div><br><\/div><div>O que voc\u00ea gostaria de saber?<\/div><div>As res novae do nosso tempo<\/div><div>Se, na sua \u00e9poca, Le\u00e3o 13 falava de \u201cnovas quest\u00f5es\u201d ( rerum novarum), hoje n\u00e3o podemos simplesmente repetir os seus preciosos ensinamentos, mas devemos pedir a Deus a sabedoria para interpretar as grandes tend\u00eancias do nosso tempo, em particular os progressos da t\u00e9cnica. Nos \u00faltimos anos, tornou-se cada vez mais evidente o qu\u00e3o r\u00e1pida e profundamente a digitaliza\u00e7\u00e3o, a intelig\u00eancia artificial (IA) e a rob\u00f3tica est\u00e3o a transformar o nosso mundo. A t\u00e9cnica n\u00e3o deve ser considerada, em si mesma, como uma for\u00e7a antag\u00f4nica em rela\u00e7\u00e3o \u00e0 pessoa: pelo contr\u00e1rio, est\u00e1 enraizada na nossa hist\u00f3ria desde o in\u00edcio, na medida em que \u00e9 \u201cum dado profundamente humano, ligado \u00e0 autonomia e \u00e0 liberdade do homem\u201d. [5] Ao longo dos s\u00e9culos, o desenvolvimento tecnol\u00f3gico contribuiu para uma melhoria significativa das condi\u00e7\u00f5es de vida da humanidade; ao mesmo tempo, cada fase do progresso tamb\u00e9m revelou o lado amb\u00edguo de instrumentos que, quando n\u00e3o orientados para o bem, s\u00e3o capazes de causar danos. Hoje, no entanto, estamos diante de uma situa\u00e7\u00e3o nova, em que o poder e a dissemina\u00e7\u00e3o das tecnologias emergentes se inserem no curso da vida quotidiana, moldam os processos de decis\u00e3o e incidem profundamente no imagin\u00e1rio coletivo: \u201cNunca a humanidade teve tanto poder sobre si mesma\u201d. [6] As novas tecnologias abrem um horizonte alargado em dire\u00e7\u00f5es que, embora imagin\u00e1veis, n\u00e3o podemos ainda antever plenamente. Isto torna mais complexo avaliar o seu impacto, bem como os efeitos a longo prazo sobre a dignidade das pessoas e o bem comum.<\/div><div><br><\/div><div>Cabe-nos agora enfrentar, com lucidez e responsabilidade, os desafios do nosso tempo. \u00c9 necess\u00e1rio adotar instrumentos normativos adequados, capazes de salvaguardar a justi\u00e7a e de conter os efeitos nocivos do poder tecnol\u00f3gico. Mas a quest\u00e3o n\u00e3o se esgota na regulamenta\u00e7\u00e3o. Como alertou o Papa Francisco, devemos perguntar-nos com realismo quem det\u00e9m hoje este poder e para que fins o orienta: \u201c\u00abN\u00e3o podemos, por\u00e9m, ignorar que a energia nuclear, a biotecnologia, a inform\u00e1tica, o conhecimento do nosso pr\u00f3prio DNA e outras potencialidades que adquirimos [\u2026] d\u00e3o, \u00e0queles que det\u00eam o conhecimento e sobretudo o poder econ\u00f4mico para o desfrutar, um dom\u00ednio impressionante sobre o conjunto do g\u00eanero humano e do mundo inteiro\u201d. [7] Outrora, eram sobretudo os estados a orientar e a dirigir a inova\u00e7\u00e3o. Hoje, pelo contr\u00e1rio, os principais motores do desenvolvimento s\u00e3o sujeitos privados, frequentemente transnacionais, dotados de recursos e capacidades de interven\u00e7\u00e3o superiores aos de muitos governos. O poder tecnol\u00f3gico assume, destarte, uma identidade in\u00e9dita, predominantemente \u201cprivada\u201d e, portanto, ainda mais dif\u00edcil de discernir, gerir e orientar para o bem comum.<\/div><div><br><\/div><div>Assim, \u00e9 preciso iniciar um discernimento partilhado, capaz de penetrar nas ra\u00edzes espirituais e culturais das transforma\u00e7\u00f5es em curso. Se nos limitarmos \u00e0s conting\u00eancias, corremos o risco de deixar que uma s\u00e9rie de emerg\u00eancias decida, em nosso lugar, a dire\u00e7\u00e3o do caminho. Estamos a viver uma r\u00e1pida fase de transi\u00e7\u00e3o, uma \u201cmudan\u00e7a de \u00e9poca\u201d em que, enquanto alguns disputam o futuro das novas tecnologias e outros se dedicam \u00e0 reflex\u00e3o sobre elas, a maioria das pessoas permanece a aguardar, observa de longe, simplesmente esperando que tudo corra bem. Exatamente por isso, imp\u00f5em-se \u00e0 nossa consci\u00eancia quest\u00f5es decisivas, que n\u00e3o podem j\u00e1 ser evitadas: Para onde vamos? Para que meta desejamos orientar-nos? Que dire\u00e7\u00e3o escolher enquanto comunidade humana e enquanto povos?<\/div><div><br><\/div><div>Duas imagens b\u00edblicas<\/div><div>Para responder a estas quest\u00f5es e discernir como viver com responsabilidade a era da intelig\u00eancia artificial, gostaria de evocar duas imagens b\u00edblicas: a da edifica\u00e7\u00e3o da torre de Babel (cf. Gn 11, 1-9) e a da reconstru\u00e7\u00e3o das muralhas de Jerusal\u00e9m (cf. Ne 2-6). No livro do G\u00eanesis, o relato de Babel situa-se nas origens da humanidade, imediatamente ap\u00f3s as genealogias dos filhos de No\u00e9. Os seres humanos, tendo-se estabelecido na plan\u00edcie de Senaar, decidem construir uma cidade e uma torre \u00abcujo cimo atinja os c\u00e9us\u00bb (Gn 11, 4). Pretendem, assim, obter estabilidade e poder e, sobretudo, tornarem-se \u201cfamosos\u201d, temendo ser dispersos pela terra. A empresa mostra-se imponente: uma \u00fanica l\u00edngua, uma \u00fanica tecnologia, uma \u00fanica dire\u00e7\u00e3o. Todavia, o projeto esconde uma profunda ins\u00eddia: \u00e9 uma obra pensada sem refer\u00eancia a Deus, sustentada por uma uniformidade que elimina a diversidade e que, em vez da comunh\u00e3o, opta pela homogeneiza\u00e7\u00e3o.<\/div><div><br><\/div><div>Quando a cidade se edifica sobre o orgulho e a pretens\u00e3o de se bastar a si mesma, a comunica\u00e7\u00e3o \u00e9 interrompida, as l\u00ednguas confundem-se e os seres humanos deixam de se compreender. O resultado n\u00e3o \u00e9 a unidade, mas a dispers\u00e3o. Deste modo, Babel revela o limite de qualquer constru\u00e7\u00e3o, ainda que grandiosa, surgida da absolutiza\u00e7\u00e3o do humano e da sua pretens\u00e3o de autossufici\u00eancia, do sacrif\u00edcio da dignidade das pessoas em nome da efici\u00eancia e da ambi\u00e7\u00e3o de alcan\u00e7ar o c\u00e9u sem a b\u00ean\u00e7\u00e3o de Deus.<\/div><div><br><\/div><div>O livro de Neemias, por sua vez, come\u00e7a num momento de grande vulnerabilidade na hist\u00f3ria do antigo Israel. Ap\u00f3s o ex\u00edlio babil\u00f4nico, uma parte do povo regressou a Jerusal\u00e9m, mas a cidade continua devastada, com as muralhas ainda em ru\u00ednas e as portas consumidas pelo fogo (cf. Ne 1-2). Neemias, um judeu ao servi\u00e7o do rei persa Artaxerxes, recebe a not\u00edcia do estado desastroso da cidade dos seus pais. Antes de agir, jejua, reza e intercede pelo povo; depois, pede ao rei permiss\u00e3o para regressar a Jerusal\u00e9m e, ao chegar ao destino, examina em sil\u00eancio os lugares destru\u00eddos. N\u00e3o imp\u00f5e solu\u00e7\u00f5es vindas do alto: convoca as fam\u00edlias, confia a cada uma delas uma parte da muralha para reconstruir, ouve os receios, coordena os esfor\u00e7os, enfrenta as oposi\u00e7\u00f5es.<\/div><div><br><\/div><div>O relato mostra como a cidade renasce n\u00e3o gra\u00e7as \u00e0 iniciativa de uma \u00fanica pessoa, mas atrav\u00e9s da responsabilidade partilhada por todo o povo: sacerdotes, artes\u00e3os, chefes de fam\u00edlia, mulheres e jovens. \u00c9 uma obra que tem Deus no centro e que reconstr\u00f3i as rela\u00e7\u00f5es antes mesmo das pedras. Com efeito, a antiga Jerusal\u00e9m reencontra uma linguagem comum, n\u00e3o a da uniformidade, mas a da comunh\u00e3o: a harmonia que brota quando cada um assume a pr\u00f3pria responsabilidade e todo o povo reconhece que a sua for\u00e7a prov\u00e9m do Senhor.<\/div><div><br><\/div><div>\u00c0 luz destas duas imagens, o Esp\u00edrito Santo interpela-nos hoje sobre a nossa rela\u00e7\u00e3o com a t\u00e9cnica e com a revolu\u00e7\u00e3o digital em curso. As descobertas cient\u00edficas s\u00e3o um dom concedido \u00e0 humanidade para que esta o fa\u00e7a frutificar (cf. Mt 25, 14-30). A tecnologia pode curar, conectar, educar, cuidar da Casa comum; mas tamb\u00e9m pode dividir, descartar, gerar novas injusti\u00e7as. Na teoria, em si mesma, ela n\u00e3o \u00e9 uma solu\u00e7\u00e3o para os problemas da humanidade, assim como n\u00e3o \u00e9, em si mesma, um mal; todavia, na pr\u00e1tica, n\u00e3o \u00e9 neutra, porque tem o rosto daqueles que a concebem, financiam, regulam e utilizam. Por isso, a primeira escolha n\u00e3o \u00e9 entre um \u201csim\u201d ou um \u201cn\u00e3o\u201d \u00e0 tecnologia, mas entre edificar Babel ou reconstruir Jerusal\u00e9m: entre um poder que pretende dominar o c\u00e9u ou um povo que unido, na presen\u00e7a de Deus, come\u00e7a o trabalho de reerguer os muros da conviv\u00eancia fraterna.<\/div><div><br><\/div><div>Evitemos, portanto, a \u201cs\u00edndrome de Babel\u201d: a idolatria do lucro, que sacrifica os mais fracos; a uniformidade, que anula as diferen\u00e7as; a pretens\u00e3o de uma linguagem \u00fanica \u2014 mesmo digital \u2014 dedicada a traduzir tudo em dados e desempenhos, inclusive o mist\u00e9rio da pessoa. Este \u00e9 o risco da desumaniza\u00e7\u00e3o: construir o futuro excluindo Deus e reduzindo o outro a um meio; uma tenta\u00e7\u00e3o t\u00e3o antiga e t\u00e3o nova, que hoje assume tamb\u00e9m uma faceta t\u00e9cnica. Pelo contr\u00e1rio, escolhamos o \u201ccaminho de Neemias\u201d, que destaca o valor do trabalho conjunto para garantir a seguran\u00e7a da cidade de Deus aos exilados que regressavam.<\/div><div><br><\/div><div>Reconstruir hoje significa reconhecer, na pluralidade de vozes e vis\u00f5es que por vezes lembra a dispers\u00e3o das l\u00ednguas, a exist\u00eancia duma possibilidade luminosa: a de edificar juntos, transformando a diversidade num recurso e fazendo da escuta e do di\u00e1logo o terreno comum no qual crescem a justi\u00e7a e a fraternidade. No \u00e2mbito desta obra partilhada, os crist\u00e3os encontram a sua forma espec\u00edfica de construir: orientar a a\u00e7\u00e3o para Deus, de modo que, \u00e0 sua luz, o pluralismo n\u00e3o se disperse na desordem, mas, pela pr\u00e1tica da sinodalidade, se torne o lugar onde a humanidade reencontra os seus s\u00f3lidos alicerces e o seu fim \u00faltimo.<\/div><div><br><\/div><div>No Apocalipse, Jo\u00e3o v\u00ea a nova Jerusal\u00e9m \u201cdescer do c\u00e9u, de junto de Deus\u201d (Ap 21, 2) como um dom para toda a humanidade. Esta vis\u00e3o de gra\u00e7a constitui, para n\u00f3s crist\u00e3os, um apelo a trabalhar juntos, cultivando uma coexist\u00eancia pac\u00edfica, justa e digna nas \u201ccidades\u201d de hoje._  <\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>26\/05\/2026<\/em>\n\t\t\t\t<\/p><br \/><p><strong>Fonte : <\/strong><em>Consultor Juridico<\/em><\/p>\n\t\t\t<\/div>\n\n\n<\/span>\n<!-- CJT Shortcode Block (5) - noticias-empresariais - END -->\n\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a2c2a7c e-con-full e-flex e-con e-child\" data-id=\"a2c2a7c\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f1d65b2 elementor-widget elementor-widget-heading\" data-id=\"f1d65b2\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Impostos do dia<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a6d9e2e elementor-widget elementor-widget-shortcode\" data-id=\"a6d9e2e\" data-element_type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-shortcode\">\n\n<!-- CJT Shortcode Block (3) - imposto-do-dia - START -->\n<span id='csmi-467f2979a2668f72a897a998b0fc29fe' class='csmi csmi-bid-3 csmi-imposto-do-dia'>\ufeff<div id=\"Imposto\">\n\t\n    \n\n    <div>10\/06\/2026 - 4&ordf; Feira<\/div><br \/>\n\n\n\n    <div>- SisObraPrefWeb;<br \/>\n- IRRF;<br \/>\n- IPI;\n<\/div>\n<\/div>\n\n<\/span>\n<!-- CJT Shortcode Block (3) - imposto-do-dia - END -->\n\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e8d4ea9 e-con-full e-flex e-con e-child\" data-id=\"e8d4ea9\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-17b0e2c elementor-widget elementor-widget-heading\" data-id=\"17b0e2c\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Calend\u00e1rio Federal<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e15091c elementor-widget elementor-widget-shortcode\" data-id=\"e15091c\" data-element_type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-shortcode\">\n\n<!-- CJT Shortcode Block (1) - calendario-federal - START -->\n<span id='csmi-2746320f24b5977e72b8d6dd886f87e9' class='csmi csmi-bid-1 csmi-calendario-federal'>\ufeff<form name=\"frm\" id=\"frm\" action=\"javascript:void(0)\" method=\"post\" autocomplete=\"off\">\n<div id=\"vis3\" style=\"display:none; font-size:12px; font-family:verdana; position:relative; overflow:auto; width:80%!important; border-radius:5px; height:550px;\"><p>&nbsp;<\/p>\n<table width=\"750\" border=\"1\" cellpadding=\"0\" cellspacing=\"0\" bordercolor=\"#CCCCCC\">   <tbody>\n    <tr>\n      <td height=\"68\" rowspan=\"2\" width=\"117\"><strong>C\u00f3digo de Receita<\/strong><\/td>\n      <td width=\"100\"><strong>Grupo de Tributo<\/strong><\/td>\n      <td width=\"481\"><strong>Descri\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"236\"><strong>Per\u00edodo de Apura\u00e7\u00e3o<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"34\" width=\"100\"><strong>Documento Arrecada\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"481\"><strong>Categoria da Declara\u00e7\u00e3o \/ Origem Escritura\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"236\"><strong>Fundamenta\u00e7\u00e3o Legal<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">8053<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Rendimentos de Capital - T\u00edtulos de renda fixa - Pessoa F\u00edsica<\/td>\n      <td width=\"236\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L9779.htm#art5\">Lei n\u00ba 9.779\/99 Art. 5\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">3426<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Rendimentos de Capital - T\u00edtulos de renda fixa - Pessoa Jur\u00eddica<\/td>\n      <td width=\"236\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L9779.htm#art5\">Lei n\u00ba 9.779\/99 Art. 5\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">6800<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Rendimentos de Capital - Fundo de Investimento sujeito \u00e0 tributa\u00e7\u00e3o peri\u00f3dica<\/td>\n      <td width=\"236\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2023-2026\/2023\/Lei\/L14754.htm#art17\">Lei n\u00ba 14.754\/23 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">6813<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Rendimentos de Capital - Fundo de Investimento em A\u00e7\u00f5es<\/td>\n      <td width=\"236\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2023-2026\/2023\/Lei\/L14754.htm#art17\">Lei n\u00ba 14.754\/23 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">5273<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Rendimentos de Capital - Opera\u00e7\u00f5es de swap<\/td>\n      <td width=\"236\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L8981.htm#art74\">Lei n\u00ba 8.981\/95 Art. 74<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">8468<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Rendimentos de Capital - Day-Trade - Opera\u00e7\u00f5es em Bolsas<\/td>\n      <td width=\"236\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l9959.htm#art8\">Lei n\u00ba 9.959\/00 Art. 8\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">5557<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Rendimentos de Capital - Ganhos l\u00edquidos em opera\u00e7\u00f5es em bolsas e assemelhados<\/td>\n      <td width=\"236\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L11033.htm#art2\">Lei n\u00ba 11.033\/04 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">5706<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Rendimentos de Capital - Juros remunerat\u00f3rios do capital pr\u00f3prio <\/td>\n      <td width=\"236\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L9249.htm#art9..\">Lei n\u00ba 9.249\/95 Art. 9\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"71\" rowspan=\"2\" width=\"117\">5232<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Rendimentos de Capital - Fundos de Investimento Imobili\u00e1rio (FII) e Fundos de Investimento nas Cadeias Produtivas do Agroneg\u00f3cio (Fiagro) - Resgate ou amortiza\u00e7\u00e3o de cotas ou distribui\u00e7\u00e3o de rendimentos<\/td>\n      <td width=\"236\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L8668.htm#art17\">Lei n\u00ba 8.668\/03 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">0924<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Rendimentos de Capital - Demais rendimentos de capital<\/td>\n      <td width=\"236\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8313cons.htm#art16\">Lei n\u00ba 8.313\/91 Art. 16<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">3699<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Rendimentos de Capital - Aplica\u00e7\u00f5es financeiras em ativos de infraestrutura - Tributa\u00e7\u00e3o Exclusiva<\/td>\n      <td width=\"236\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2007-2010\/2007\/lei\/l11478.htm#art2\">Lei n\u00ba 11.478\/07 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">5029<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Rendimentos de Capital - Ganho de Capital - Integraliza\u00e7\u00e3o de Cotas com Ativos<\/td>\n      <td width=\"236\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2014\/lei\/l13043.htm#art1\">Lei n\u00ba 13.043\/14 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">5035<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Rendimentos de Capital - Fundos de Investimento<\/td>\n      <td width=\"236\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2014\/lei\/l13043.htm#art8\">Lei n\u00ba 13.043\/14 Art. 8\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"88\" rowspan=\"2\" width=\"117\">1605<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Rendimentos de Capital - Fundo de Investimento em Participa\u00e7\u00f5es (FIP), Fundo de Investimento em \u00cdndice de Mercado (Exchange Traded Fund - ETF), Fundo de Investimento em Direitos Credit\u00f3rios (FIDC) e Fundo Multimercado (FIM)<\/td>\n      <td width=\"236\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2023-2026\/2023\/Lei\/L14754.htm#art24\">Lei n\u00ba 14.754\/23 Art. 24<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">5286<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Rendimentos de Residentes ou Domiciliados no Exterior - Aplica\u00e7\u00f5es Financeiras<\/td>\n      <td width=\"236\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8383.htm#art29\">Lei n\u00ba 8.8383\/91 Art. 29<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">9453<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Rendimentos de Residentes ou Domiciliados no Exterior - Juros remunerat\u00f3rios de capital pr\u00f3prio<\/td>\n      <td width=\"236\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art97.\">Decreto-Lei n\u00ba 5.844\/43 Art. 97<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">0916<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Outros Rendimentos - Pr\u00eamios obtidos em concursos e sorteios<\/td>\n      <td width=\"236\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art96\">Decreto-Lei n\u00ba 5.844\/43 Art. 96<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">8673<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Outros Rendimentos - Pr\u00eamios obtidos em bingos<\/td>\n      <td width=\"236\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art96\">Decreto-Lei n\u00ba 5.844\/43 Art. 96<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">9385<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Outros Rendimentos - Multas e vantagens<\/td>\n      <td width=\"236\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L9430.htm#art70\">Lei n\u00ba 9.430\/96 Art. 70<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">1150<\/td>\n      <td width=\"100\">IOF<\/td>\n      <td width=\"481\">Opera\u00e7\u00f5es de Cr\u00e9dito - Pessoa Jur\u00eddica<\/td>\n      <td width=\"236\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L5143.htm#art1\">Lei n\u00ba 5.143\/66 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">7893<\/td>\n      <td width=\"100\">IOF<\/td>\n      <td width=\"481\">Opera\u00e7\u00f5es de Cr\u00e9dito - Pessoa F\u00edsica<\/td>\n      <td width=\"236\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L5143.htm#art1\">Lei n\u00ba 5.143\/66 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">4290<\/td>\n      <td width=\"100\">IOF<\/td>\n      <td width=\"481\">Opera\u00e7\u00f5es de C\u00e2mbio - Entrada de moeda<\/td>\n      <td width=\"236\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L8894.htm#art6\">Lei n\u00ba 8.894\/94 Art. 6\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">5220<\/td>\n      <td width=\"100\">IOF<\/td>\n      <td width=\"481\">Opera\u00e7\u00f5es de C\u00e2mbio - Sa\u00edda de moeda<\/td>\n      <td width=\"236\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L8894.htm#art6\">Lei n\u00ba 8.894\/94 Art. 6\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">6854<\/td>\n      <td width=\"100\">IOF<\/td>\n      <td width=\"481\">Aplica\u00e7\u00f5es Financeiras<\/td>\n      <td width=\"236\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/1989_1994\/l8033.htm#art1\">Lei n\u00ba 8.033\/90 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">6895<\/td>\n      <td width=\"100\">IOF<\/td>\n      <td width=\"481\">Factoring <\/td>\n      <td width=\"236\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l9532.htm#art58\">Lei n\u00ba 9.532\/97 Art. 58<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">3467<\/td>\n      <td width=\"100\">IOF<\/td>\n      <td width=\"481\">Seguros<\/td>\n      <td width=\"236\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L5143.htm#art1\">Lei n\u00ba 5.143\/66 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">4028<\/td>\n      <td width=\"100\">IOF<\/td>\n      <td width=\"481\">Ouro, Ativo Financeiro<\/td>\n      <td width=\"236\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/Leis\/L7766.htm#art4\">Lei n\u00ba 7.766\/89 Art. 4\u00ba<\/a><\/td>\n    <\/tr>\n  <\/tbody>\n<\/table>\n<\/div><div id=\"vis5\" style=\"display:none; font-size:12px; font-family:verdana; position:relative; overflow:auto; width:80%!important; border-radius:5px; height:550px;\"><p>&nbsp;<\/p>\n<table width=\"750\" border=\"1\" cellpadding=\"0\" cellspacing=\"0\" bordercolor=\"#CCCCCC\">           <tbody>\n            <tr>\n              <td height=\"68\" rowspan=\"2\" width=\"117\"><strong>C\u00f3digo de Receita<\/strong><\/td>\n              <td width=\"100\"><strong>Grupo de Tributo<\/strong><\/td>\n              <td width=\"481\"><strong>Descri\u00e7\u00e3o<\/strong><\/td>\n              <td width=\"236\"><strong>Per\u00edodo de Apura\u00e7\u00e3o<\/strong><\/td>\n            <\/tr>\n            <tr>\n              <td height=\"34\" width=\"100\"><strong>Documento Arrecada\u00e7\u00e3o<\/strong><\/td>\n              <td width=\"481\"><strong>Categoria da Declara\u00e7\u00e3o \/ Origem Escritura\u00e7\u00e3o<\/strong><\/td>\n              <td width=\"236\"><strong>Fundamenta\u00e7\u00e3o Legal<\/strong><\/td>\n            <\/tr>\n            <tr>\n              <td height=\"54\" rowspan=\"2\" width=\"117\">1661<\/td>\n              <td width=\"100\">CPSS<\/td>\n              <td width=\"481\">CPSS - Servidor Civil Ativo<\/td>\n              <td width=\"236\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n                (31\/05\/2026)<\/td>\n            <\/tr>\n            <tr>\n              <td height=\"20\" width=\"100\">DARF<\/td>\n              <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n              <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art4..\">Lei n\u00ba 10.887\/04 Art. 4\u00ba<\/a><\/td>\n            <\/tr>\n            <tr>\n              <td height=\"54\" rowspan=\"2\" width=\"117\">1700<\/td>\n              <td width=\"100\">CPSS<\/td>\n              <td width=\"481\">CPSS - Servidor Civil Inativo<\/td>\n              <td width=\"236\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n                (31\/05\/2026)<\/td>\n            <\/tr>\n            <tr>\n              <td height=\"20\" width=\"100\">DARF<\/td>\n              <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n              <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art4..\">Lei n\u00ba 10.887\/04 Art. 4\u00ba<\/a><\/td>\n            <\/tr>\n            <tr>\n              <td height=\"54\" rowspan=\"2\" width=\"117\">1717<\/td>\n              <td width=\"100\">CPSS<\/td>\n              <td width=\"481\">CPSS - Pensionista Civil<\/td>\n              <td width=\"236\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n                (31\/05\/2026)<\/td>\n            <\/tr>\n            <tr>\n              <td height=\"20\" width=\"100\">DARF<\/td>\n              <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n              <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art4..\">Lei n\u00ba 10.887\/04 Art. 4\u00ba<\/a><\/td>\n            <\/tr>\n            <tr>\n              <td height=\"54\" rowspan=\"2\" width=\"117\">1769<\/td>\n              <td width=\"100\">CPSS<\/td>\n              <td width=\"481\">CPSS - Patronal - Servidor Civil Ativo - Opera\u00e7\u00e3o Intra-Or\u00e7ament\u00e1ria<\/td>\n              <td width=\"236\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n                (31\/05\/2026)<\/td>\n            <\/tr>\n            <tr>\n              <td height=\"20\" width=\"100\">DARF<\/td>\n              <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n              <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art8\">Lei n\u00ba 10.887\/04 Art. 8\u00ba<\/a><\/td>\n            <\/tr>\n            <tr>\n              <td height=\"54\" rowspan=\"2\" width=\"117\">1814<\/td>\n              <td width=\"100\">CPSS<\/td>\n              <td width=\"481\">CPSS - Patronal - Servidor no Exterior - Opera\u00e7\u00e3o Intra-Or\u00e7ament\u00e1ria<\/td>\n              <td width=\"236\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n                (31\/05\/2026)<\/td>\n            <\/tr>\n            <tr>\n              <td height=\"20\" width=\"100\">DARF<\/td>\n              <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n              <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art8\">Lei n\u00ba 10.887\/04 Art. 8\u00ba<\/a><\/td>\n            <\/tr>\n            <tr>\n              <td height=\"54\" rowspan=\"2\" width=\"117\">1723<\/td>\n              <td width=\"100\">CPSS<\/td>\n              <td width=\"481\">CPSS - Servidor Civil Ativo - Precat\u00f3rio Judicial e Requisi\u00e7\u00e3o de Pequeno Valor<\/td>\n              <td width=\"236\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n                (31\/05\/2026)<\/td>\n            <\/tr>\n            <tr>\n              <td height=\"20\" width=\"100\">DARF<\/td>\n              <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n              <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art4..\">Lei n\u00ba 10.887\/04 Art. 4\u00ba<\/a><\/td>\n            <\/tr>\n            <tr>\n              <td height=\"54\" rowspan=\"2\" width=\"117\">1730<\/td>\n              <td width=\"100\">CPSS<\/td>\n              <td width=\"481\">CPSS - Servidor Civil Inativo - Precat\u00f3rio Judicial e Requisi\u00e7\u00e3o de Pequeno Valor<\/td>\n              <td width=\"236\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n                (31\/05\/2026)<\/td>\n            <\/tr>\n            <tr>\n              <td height=\"20\" width=\"100\">DARF<\/td>\n              <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n              <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art5\">Lei n\u00ba 10.887\/04 Art. 5\u00ba<\/a><\/td>\n            <\/tr>\n            <tr>\n              <td height=\"54\" rowspan=\"2\" width=\"117\">1752<\/td>\n              <td width=\"100\">CPSS<\/td>\n              <td width=\"481\">CPSS - Pensionista - Precat\u00f3rio Judicial e Requisi\u00e7\u00e3o de Pequeno Valor<\/td>\n              <td width=\"236\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n                (31\/05\/2026)<\/td>\n            <\/tr>\n            <tr>\n              <td height=\"20\" width=\"100\">DARF<\/td>\n              <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n              <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art5\">Lei n\u00ba 10.887\/04 Art. 5\u00ba<\/a><\/td>\n            <\/tr>\n          <\/tbody>\n<\/table>\n<br>\n<\/div><div id=\"vis10\" style=\"display:none; font-size:12px; font-family:verdana; position:relative; overflow:auto; width:80%!important; border-radius:5px; height:550px;\"><p>&nbsp;<\/p>\n<table width=\"750\" border=\"1\" cellpadding=\"0\" cellspacing=\"0\" bordercolor=\"#CCCCCC\">   <tbody>\n    <tr>\n      <td height=\"68\" rowspan=\"2\" width=\"117\"><strong>C\u00f3digo de Receita<\/strong><\/td>\n      <td width=\"100\"><strong>Grupo de Tributo<\/strong><\/td>\n      <td width=\"481\"><strong>Descri\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"236\"><strong>Per\u00edodo de Apura\u00e7\u00e3o<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"34\" width=\"100\"><strong>Documento Arrecada\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"481\"><strong>Categoria da Declara\u00e7\u00e3o \/ Origem Escritura\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"236\"><strong>Fundamenta\u00e7\u00e3o Legal<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">5299<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Juros de empr\u00e9stimos externos (Institui\u00e7\u00e3o autorizada a operar no mercado de c\u00e2mbio pelo Banco Central do Brasil)<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art97.\">Decreto-Lei n\u00ba 5.844\/43 Art. 97<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"71\" rowspan=\"2\" width=\"117\">0610<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Rendimentos Presta\u00e7\u00e3o Servi\u00e7os Transporte Rodovi\u00e1rio Internacional de Carga, Pagos Por PJ Domiciliada no Pa\u00eds, Auferidos por Transportador Aut\u00f4nomo PF Residente no Paraguai <\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ eSocial<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2007-2010\/2008\/lei\/l11773.htm#art1\">Lei n\u00ba 11.773\/08 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">1020<\/td>\n      <td width=\"100\">IPI<\/td>\n      <td width=\"481\">Cigarros Contendo Tabaco (Cigarros do c\u00f3digo 2402.20.00 da Tipi)<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L4502.htm#art1\">Lei n\u00ba 4.502\/64 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n  <\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<table width=\"750\" border=\"1\" cellpadding=\"0\" cellspacing=\"0\" bordercolor=\"#CCCCCC\">   <tbody>\n    <tr>\n      <td height=\"41\" width=\"178\"><strong>Prazo de Apresenta\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"178\"><strong>Interessado<\/strong><\/td>\n      <td width=\"561\"><strong>Declara\u00e7\u00f5es, Demonstrativos e Documentos<\/strong><\/td>\n      <td width=\"160\"><strong>Per\u00edodo de Refer\u00eancia<\/strong><\/td>\n      <td width=\"308\"><strong>Base Normativa<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"41\">10<\/td>\n      <td>PJ<\/td>\n      <td width=\"561\">SisObraPrefWeb \u2013 Envio, pelo Munic\u00edpio, da rela\u00e7\u00e3o de todos os alvar\u00e1s para constru\u00e7\u00e3o civil e documentos de habite-se concedidos.<\/td>\n      <td>Maio\/2026<\/td>\n      <td><a href=\"https:\/\/normasinternet2.receita.fazenda.gov.br\/#\/consulta\/externa\/114290\/visao\/multivigente\">Instru\u00e7\u00e3o Normativa RFB n\u00ba 1.998\/2020<\/a><\/td>\n    <\/tr>\n  <\/tbody>\n<\/table>\n<\/div><div id=\"vis15\" style=\"display:none; font-size:12px; font-family:verdana; position:relative; overflow:auto; width:80%!important; border-radius:5px; height:550px;\"><p>&nbsp;<\/p>\n<table width=\"750\" border=\"1\" cellpadding=\"0\" cellspacing=\"0\" bordercolor=\"#CCCCCC\">   <tbody>\n    <tr>\n      <td height=\"68\" rowspan=\"2\" width=\"117\"><strong>C\u00f3digo de Receita<\/strong><\/td>\n      <td width=\"100\"><strong>Grupo de Tributo<\/strong><\/td>\n      <td width=\"481\"><strong>Descri\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"236\"><strong>Per\u00edodo de Apura\u00e7\u00e3o<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"34\" width=\"100\"><strong>Documento Arrecada\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"481\"><strong>Categoria da Declara\u00e7\u00e3o \/ Origem Escritura\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"236\"><strong>Fundamenta\u00e7\u00e3o Legal<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">8053<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Rendimentos de Capital - T\u00edtulos de renda fixa - Pessoa F\u00edsica<\/td>\n      <td width=\"236\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L9779.htm#art5\">Lei n\u00ba 9.779\/99 Art. 5\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">3426<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Rendimentos de Capital - T\u00edtulos de renda fixa - Pessoa Jur\u00eddica<\/td>\n      <td width=\"236\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L9779.htm#art5\">Lei n\u00ba 9.779\/99 Art. 5\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">6800<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Rendimentos de Capital - Fundo de Investimento sujeito \u00e0 tributa\u00e7\u00e3o peri\u00f3dica<\/td>\n      <td width=\"236\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2023-2026\/2023\/Lei\/L14754.htm#art17\">Lei n\u00ba 14.754\/23 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">6813<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Rendimentos de Capital - Fundo de Investimento em A\u00e7\u00f5es<\/td>\n      <td width=\"236\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2023-2026\/2023\/Lei\/L14754.htm#art17\">Lei n\u00ba 14.754\/23 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">5273<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Rendimentos de Capital - Opera\u00e7\u00f5es de swap<\/td>\n      <td width=\"236\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L8981.htm#art74\">Lei n\u00ba 8.981\/95 Art. 74<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">8468<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Rendimentos de Capital - Day-Trade - Opera\u00e7\u00f5es em Bolsas<\/td>\n      <td width=\"236\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l9959.htm#art8\">Lei n\u00ba 9.959\/00 Art. 8\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">5557<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Rendimentos de Capital - Ganhos l\u00edquidos em opera\u00e7\u00f5es em bolsas e assemelhados<\/td>\n      <td width=\"236\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L11033.htm#art2\">Lei n\u00ba 11.033\/04 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">5706<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Rendimentos de Capital - Juros remunerat\u00f3rios do capital pr\u00f3prio <\/td>\n      <td width=\"236\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L9249.htm#art9..\">Lei n\u00ba 9.249\/95 Art. 9\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"71\" rowspan=\"2\" width=\"117\">5232<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Rendimentos de Capital - Fundos de Investimento Imobili\u00e1rio (FII) e Fundos de Investimento nas Cadeias Produtivas do Agroneg\u00f3cio (Fiagro) - Resgate ou amortiza\u00e7\u00e3o de cotas ou distribui\u00e7\u00e3o de rendimentos<\/td>\n      <td width=\"236\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L8668.htm#art17\">Lei n\u00ba 8.668\/03 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">0924<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Rendimentos de Capital - Demais rendimentos de capital<\/td>\n      <td width=\"236\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8313cons.htm#art16\">Lei n\u00ba 8.313\/91 Art. 16<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">3699<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Rendimentos de Capital - Aplica\u00e7\u00f5es financeiras em ativos de infraestrutura - Tributa\u00e7\u00e3o Exclusiva<\/td>\n      <td width=\"236\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2007-2010\/2007\/lei\/l11478.htm#art2\">Lei n\u00ba 11.478\/07 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">5029<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Rendimentos de Capital - Ganho de Capital - Integraliza\u00e7\u00e3o de Cotas com Ativos<\/td>\n      <td width=\"236\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2014\/lei\/l13043.htm#art1\">Lei n\u00ba 13.043\/14 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">5035<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Rendimentos de Capital - Fundos de Investimento<\/td>\n      <td width=\"236\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2014\/lei\/l13043.htm#art8\">Lei n\u00ba 13.043\/14 Art. 8\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"88\" rowspan=\"2\" width=\"117\">1605<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Rendimentos de Capital - Fundo de Investimento em Participa\u00e7\u00f5es (FIP), Fundo de Investimento em \u00cdndice de Mercado (Exchange Traded Fund - ETF), Fundo de Investimento em Direitos Credit\u00f3rios (FIDC) e Fundo Multimercado (FIM)<\/td>\n      <td width=\"236\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2023-2026\/2023\/Lei\/L14754.htm#art24\">Lei n\u00ba 14.754\/23 Art. 24<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">5286<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Rendimentos de Residentes ou Domiciliados no Exterior - Aplica\u00e7\u00f5es Financeiras<\/td>\n      <td width=\"236\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8383.htm#art29\">Lei n\u00ba 8.383\/91 Art. 29<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">9453<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Rendimentos de Residentes ou Domiciliados no Exterior - Juros remunerat\u00f3rios de capital pr\u00f3prio<\/td>\n      <td width=\"236\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art97.\">Decreto-Lei n\u00ba 5.844\/43 Art. 97<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">0916<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Outros Rendimentos - Pr\u00eamios obtidos em concursos e sorteios<\/td>\n      <td width=\"236\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art96\">Decreto-Lei n\u00ba 5.844\/43 Art. 96<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">8673<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Outros Rendimentos - Pr\u00eamios obtidos em bingos<\/td>\n      <td width=\"236\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art96\">Decreto-Lei n\u00ba 5.844\/43 Art. 96<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">9385<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Outros Rendimentos - Multas e vantagens<\/td>\n      <td width=\"236\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L9430.htm#art70\">Lei n\u00ba 9.430\/96 Art. 70<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">1150<\/td>\n      <td width=\"100\">IOF<\/td>\n      <td width=\"481\">Opera\u00e7\u00f5es de Cr\u00e9dito - Pessoa Jur\u00eddica<\/td>\n      <td width=\"236\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L5143.htm#art1\">Lei n\u00ba 5.143\/66 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">7893<\/td>\n      <td width=\"100\">IOF<\/td>\n      <td width=\"481\">Opera\u00e7\u00f5es de Cr\u00e9dito - Pessoa F\u00edsica<\/td>\n      <td width=\"236\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L5143.htm#art1\">Lei n\u00ba 5.143\/66 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">4290<\/td>\n      <td width=\"100\">IOF<\/td>\n      <td width=\"481\">Opera\u00e7\u00f5es de C\u00e2mbio - Entrada de moeda<\/td>\n      <td width=\"236\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L8894.htm#art6\">Lei n\u00ba 8.894\/94 Art. 6\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">5220<\/td>\n      <td width=\"100\">IOF<\/td>\n      <td width=\"481\">Opera\u00e7\u00f5es de C\u00e2mbio - Sa\u00edda de moeda<\/td>\n      <td width=\"236\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L8894.htm#art6\">Lei n\u00ba 8.894\/94 Art. 6\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">6854<\/td>\n      <td width=\"100\">IOF<\/td>\n      <td width=\"481\">Aplica\u00e7\u00f5es Financeiras<\/td>\n      <td width=\"236\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/1989_1994\/l8033.htm#art1\">Lei n\u00ba 8.033\/90 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">6895<\/td>\n      <td width=\"100\">IOF<\/td>\n      <td width=\"481\">Factoring <\/td>\n      <td width=\"236\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l9532.htm#art58\">Lei n\u00ba 9.532\/97 Art. 58<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">3467<\/td>\n      <td width=\"100\">IOF<\/td>\n      <td width=\"481\">Seguros<\/td>\n      <td width=\"236\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L5143.htm#art1\">Lei n\u00ba 5.143\/66 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">4028<\/td>\n      <td width=\"100\">IOF<\/td>\n      <td width=\"481\">Ouro, Ativo Financeiro<\/td>\n      <td width=\"236\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/Leis\/L7766.htm#art4\">Lei n\u00ba 7.766\/89 Art. 4\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">1150<\/td>\n      <td width=\"100\">IOF<\/td>\n      <td width=\"481\">Opera\u00e7\u00f5es de Cr\u00e9dito - Pessoa Jur\u00eddica<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L5143.htm#art1\">Lei n\u00ba 5.143\/66 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">7893<\/td>\n      <td width=\"100\">IOF<\/td>\n      <td width=\"481\">Opera\u00e7\u00f5es de Cr\u00e9dito - Pessoa F\u00edsica<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L5143.htm#art1\">Lei n\u00ba 5.143\/66 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">3770<\/td>\n      <td width=\"100\">PIS\/Pasep<\/td>\n      <td width=\"481\">Reten\u00e7\u00e3o - Aquisi\u00e7\u00e3o de autope\u00e7as<\/td>\n      <td width=\"236\">2\u00aa quinzena m\u00eas anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2002\/l10485.htm#art3\">Lei n\u00ba 10.485\/02 Art.3\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">3746<\/td>\n      <td width=\"100\">Cofins<\/td>\n      <td width=\"481\">Reten\u00e7\u00e3o - Aquisi\u00e7\u00e3o de autope\u00e7as<\/td>\n      <td width=\"236\">2\u00aa quinzena m\u00eas anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2002\/l10485.htm#art3\">Lei n\u00ba 10.485\/02 Art.3\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"71\" rowspan=\"2\" width=\"117\">8741<\/td>\n      <td width=\"100\">Cide - Remessas ao Exterior<\/td>\n      <td width=\"481\">Contribui\u00e7\u00e3o de Interven\u00e7\u00e3o no Dom\u00ednio Econ\u00f4mico incidente sobre a remessa de import\u00e2ncias ao exterior<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L10168.htm#art2\">Lei n\u00ba 10.168\/00 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"71\" rowspan=\"2\" width=\"117\">9331<\/td>\n      <td width=\"100\">Cide - Combust\u00edveis<\/td>\n      <td width=\"481\">Contribui\u00e7\u00e3o de Interven\u00e7\u00e3o no Dom\u00ednio Econ\u00f4mico incidente sobre a comercializa\u00e7\u00e3o de petr\u00f3leo e seus derivados, g\u00e1s natural, exceto sob a forma liquefeita, e seus derivados, e \u00e1lcool et\u00edlico combust\u00edvel.<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/leis_2001\/l10336.htm\">Lei n\u00ba 10.336\/01 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">1661<\/td>\n      <td width=\"100\">CPSS<\/td>\n      <td width=\"481\">CPSS - Servidor Civil Ativo<\/td>\n      <td width=\"236\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art4..\">Lei n\u00ba 10.887\/04 Art. 4\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">1700<\/td>\n      <td width=\"100\">CPSS<\/td>\n      <td width=\"481\">CPSS - Servidor Civil Inativo<\/td>\n      <td width=\"236\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art4..\">Lei n\u00ba 10.887\/04 Art. 4\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">1717<\/td>\n      <td width=\"100\">CPSS<\/td>\n      <td width=\"481\">CPSS - Pensionista Civil<\/td>\n      <td width=\"236\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art4..\">Lei n\u00ba 10.887\/04 Art. 4\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">1769<\/td>\n      <td width=\"100\">CPSS<\/td>\n      <td width=\"481\">CPSS - Patronal - Servidor Civil Ativo - Opera\u00e7\u00e3o Intra-Or\u00e7ament\u00e1ria<\/td>\n      <td width=\"236\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art8\">Lei n\u00ba 10.887\/04 Art. 8\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">1814<\/td>\n      <td width=\"100\">CPSS<\/td>\n      <td width=\"481\">CPSS - Patronal - Servidor no Exterior - Opera\u00e7\u00e3o Intra-Or\u00e7ament\u00e1ria<\/td>\n      <td width=\"236\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art8\">Lei n\u00ba 10.887\/04 Art. 8\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">1723<\/td>\n      <td width=\"100\">CPSS<\/td>\n      <td width=\"481\">CPSS - Servidor Civil Ativo - Precat\u00f3rio Judicial e Requisi\u00e7\u00e3o de Pequeno Valor<\/td>\n      <td width=\"236\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art4..\">Lei n\u00ba 10.887\/04 Art. 4\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">1730<\/td>\n      <td width=\"100\">CPSS<\/td>\n      <td width=\"481\">CPSS - Servidor Civil Inativo - Precat\u00f3rio Judicial e Requisi\u00e7\u00e3o de Pequeno Valor<\/td>\n      <td width=\"236\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art5\">Lei n\u00ba 10.887\/04 Art. 5\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">1752<\/td>\n      <td width=\"100\">CPSS<\/td>\n      <td width=\"481\">CPSS - Pensionista - Precat\u00f3rio Judicial e Requisi\u00e7\u00e3o de Pequeno Valor<\/td>\n      <td width=\"236\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art5\">Lei n\u00ba 10.887\/04 Art. 5\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">1007<\/td>\n      <td width=\"100\">Contribui\u00e7\u00e3o Previdenci\u00e1ria<\/td>\n      <td width=\"481\">Contribuinte Individual - recolhimento mensal NIT\/PIS\/Pasep<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">GPS<\/td>\n      <td width=\"481\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8212cons.htm#art21.\">Lei n\u00ba 8.212\/91 Art. 21<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">1120<\/td>\n      <td width=\"100\">Contribui\u00e7\u00e3o Previdenci\u00e1ria<\/td>\n      <td width=\"481\">Contribuinte Individual - recolhimento mensal - com dedu\u00e7\u00e3o de 45% (Lei n\u00ba 9.876\/99) - NIT\/PIS\/Pasep<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">GPS<\/td>\n      <td width=\"481\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8212cons.htm#art21.\">Lei n\u00ba 8.212\/91 Art. 21<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">1163<\/td>\n      <td width=\"100\">Contribui\u00e7\u00e3o Previdenci\u00e1ria<\/td>\n      <td width=\"481\">Contribuinte Individual - Op\u00e7\u00e3o: aposentadoria apenas por idade - recolhimento Mensal - NIT\/PIS\/Pasep<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">GPS<\/td>\n      <td width=\"481\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8212cons.htm#art21.\">Lei n\u00ba 8.212\/91 Art. 21<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">1406<\/td>\n      <td width=\"100\">Contribui\u00e7\u00e3o Previdenci\u00e1ria<\/td>\n      <td width=\"481\">Segurado Facultativo - recolhimento mensal - NIT\/PIS\/Pasep<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">GPS<\/td>\n      <td width=\"481\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8212cons.htm#art21.\">Lei n\u00ba 8.212\/91 Art. 21<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">1473<\/td>\n      <td width=\"100\">Contribui\u00e7\u00e3o Previdenci\u00e1ria<\/td>\n      <td width=\"481\">Facultativo - Op\u00e7\u00e3o: aposentadoria apenas por idade - recolhimento mensal - NIT\/PIS\/Pasep<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">GPS<\/td>\n      <td width=\"481\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8212cons.htm#art21.\">Lei n\u00ba 8.212\/91 Art. 21<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">1503<\/td>\n      <td width=\"100\">Contribui\u00e7\u00e3o Previdenci\u00e1ria<\/td>\n      <td width=\"481\">Segurado Especial - recolhimento mensal - NIT\/PIS\/Pasep<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">GPS<\/td>\n      <td width=\"481\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8212cons.htm#art21.\">Lei n\u00ba 8.212\/91 Art. 21<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">1830<\/td>\n      <td width=\"100\">Contribui\u00e7\u00e3o Previdenci\u00e1ria<\/td>\n      <td width=\"481\">Facultativo Baixa Renda - recolhimento mensal - Complemento para Plano Simplificado da Previd\u00eancia Social - PSPS - Lei n\u00ba 12.470\/2011<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (05\/2026))<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">GPS<\/td>\n      <td width=\"481\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8212cons.htm#art21.\">Lei n\u00ba 8.212\/91 Art. 21<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">1910<\/td>\n      <td width=\"100\">Contribui\u00e7\u00e3o Previdenci\u00e1ria<\/td>\n      <td width=\"481\">MEI - Complementa\u00e7\u00e3o Mensal<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">GPS<\/td>\n      <td width=\"481\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8212cons.htm#art21.\">Lei n\u00ba 8.212\/91 Art. 21<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">1929<\/td>\n      <td width=\"100\">Contribui\u00e7\u00e3o Previdenci\u00e1ria<\/td>\n      <td width=\"481\">Facultativo Baixa Renda - recolhimento mensal - NIT\/PIS\/Pasep<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">GPS<\/td>\n      <td width=\"481\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8212cons.htm#art21.\">Lei n\u00ba 8.212\/91 Art. 21<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">1945<\/td>\n      <td width=\"100\">Contribui\u00e7\u00e3o Previdenci\u00e1ria<\/td>\n      <td width=\"481\">Facultativo Baixa Renda - recolhimento mensal - Complemento<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">GPS<\/td>\n      <td width=\"481\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8212cons.htm#art21.\">Lei n\u00ba 8.212\/91 Art. 21<\/a><\/td>\n    <\/tr>\n  <\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<table width=\"750\" border=\"1\" cellpadding=\"0\" cellspacing=\"0\" bordercolor=\"#CCCCCC\">   <tbody>\n    <tr>\n      <td height=\"41\" width=\"178\"><strong>Prazo de Apresenta\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"178\"><strong>Interessado<\/strong><\/td>\n      <td width=\"587\"><strong>Declara\u00e7\u00f5es, Demonstrativos e Documentos<\/strong><\/td>\n      <td width=\"209\"><strong>Per\u00edodo de Refer\u00eancia<\/strong><\/td>\n      <td width=\"308\"><strong>Base Normativa<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"41\">15<\/td>\n      <td>PJ<\/td>\n      <td width=\"587\">EFD-Contribui\u00e7\u00f5es \u2013 Escritura\u00e7\u00e3o Fiscal Digital das Contribui\u00e7\u00f5es incidentes sobre a Receita<\/td>\n      <td>Abril\/2026<\/td>\n      <td><a href=\"https:\/\/normasinternet2.receita.fazenda.gov.br\/#\/consulta\/externa\/37466\/visao\/multivigente\">Instru\u00e7\u00e3o Normativa RFB n\u00ba 1.252\/2012<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"41\">15<\/td>\n      <td>PJ\/PF<\/td>\n      <td width=\"587\">EFD-Reinf \u2013 Escritura\u00e7\u00e3o Fiscal Digital de Reten\u00e7\u00f5es e Outras informa\u00e7\u00f5es Fiscais<\/td>\n      <td>Maio\/2026<\/td>\n      <td><a href=\"https:\/\/normasinternet2.receita.fazenda.gov.br\/#\/consulta\/externa\/119859\">Instru\u00e7\u00e3o Normativa RFB n\u00ba 2.043\/2021<\/a><\/td>\n    <\/tr>\n  <\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<\/div><div id=\"vis19\" style=\"display:none; font-size:12px; font-family:verdana; position:relative; overflow:auto; width:80%!important; border-radius:5px; height:550px;\"><p>&nbsp;<\/p>\n<table width=\"750\" border=\"1\" cellpadding=\"0\" cellspacing=\"0\" bordercolor=\"#CCCCCC\">   <tbody>\n    <tr>\n      <td height=\"70\" rowspan=\"2\" width=\"123\"><strong>C\u00f3digo de Receita<\/strong><\/td>\n      <td width=\"105\"><strong>Grupo de Tributo<\/strong><\/td>\n      <td width=\"504\"><strong>Descri\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"247\"><strong>Per\u00edodo de Apura\u00e7\u00e3o<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"35\" width=\"105\"><strong>Documento Arrecada\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"504\"><strong>Categoria da Declara\u00e7\u00e3o \/ Origem Escritura\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"247\"><strong>Fundamenta\u00e7\u00e3o Legal<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"50\" rowspan=\"2\" width=\"123\">--<\/td>\n      <td width=\"105\">Simples Dom\u00e9stico<\/td>\n      <td width=\"504\">Regime unificado de pagamento de tributos, de contribui\u00e7\u00f5es e dos demais encargos do empregador dom\u00e9stico<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"17\">DAE<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ eSocial<\/td>\n      <td> <\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4574<\/td>\n      <td width=\"105\">PIS\/Pasep<\/td>\n      <td width=\"504\">Entidades financeiras e equiparadas <\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/Lcp07.htm\">Lei Complementar n\u00ba 7\/70 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3208<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Alugu\u00e9is e royalties pagos a pessoa f\u00edsica<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L7713.htm#art7\">Lei n\u00ba 7.713\/88 Art. 7\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3277<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Rendimentos de partes benefici\u00e1rias ou de fundador<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art96\">Decreto-Lei n\u00ba 5.844\/43 Art. 96<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3223<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Resgate Previd\u00eancia Complementar\/Modalidade Contribui\u00e7\u00e3o Definida\/Vari\u00e1vel - N\u00e3o Optante Tributa\u00e7\u00e3o Exclusiva<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L7713.htm#art31\">Lei n\u00ba 7.713\/88 Art. 31<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3556<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Resgate Previd\u00eancia Complementar\/Modalidade Benef\u00edcio Definido - N\u00e3o Optante Tributa\u00e7\u00e3o Exclusiva<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L4506.htm#art16\">Lei n\u00ba 4.506\/64 Art. 16<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3579<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Resgate Previd\u00eancia Complementar - Optante Tributa\u00e7\u00e3o Exclusiva<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2004-2006\/2004\/lei\/l11053.htm#art1\">Lei n\u00ba 11.053\/04 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3540<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Benef\u00edcio Previd\u00eancia Complementar - N\u00e3o Optante Tributa\u00e7\u00e3o Exclusiva<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L4506.htm#art16\">Lei n\u00ba 4.506\/64 Art. 16<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5565<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Benef\u00edcio Previd\u00eancia Complementar - Optante Tributa\u00e7\u00e3o Exclusiva<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2004-2006\/2004\/lei\/l11053.htm#art1\">Lei n\u00ba 11.053\/04 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0561<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos do Trabalho - Trabalho assalariado (exceto Trabalhador Dom\u00e9stico)<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ eSocial<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L7713.htm#art7\">Lei n\u00ba 7.713\/88 Art. 7\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0588<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos do Trabalho - Trabalho sem v\u00ednculo empregat\u00edcio<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ eSocial<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L7713.htm#art7\">Lei n\u00ba 7.713\/88 Art. 7\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3533<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos do Trabalho - Aposentadoria Regime Geral ou do Servidor P\u00fablico<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ eSocial<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L4506.htm#art16\">Lei n\u00ba 4.506\/64 Art. 16<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3562<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos do Trabalho - Participa\u00e7\u00e3o nos Lucros ou Resultados - PLR<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ eSocial<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l10101.htm#art3\">Lei n\u00ba 10.101\/00 Art. 3\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5936<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos do Trabalho - Rendimentos decorrentes de decis\u00e3o da Justi\u00e7a do Trabalho, exceto o disposto no art. 12-A da Lei n\u00ba 7.713, de 1988<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8541.htm#art46\">Lei n\u00ba 8.8541\/92 Art 46<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1889<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos do Trabalho - Rendimentos Acumulados <\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ eSocial<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L7713.htm#art12a...\">Lei n\u00ba 7.713\/88 Art. 12-A<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1708<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Outros Rendimentos - Remunera\u00e7\u00e3o de servi\u00e7os prestados por pessoa jur\u00eddica<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/Decreto-Lei\/1965-1988\/Del2462.htm#art3\">Decreto-Lei n\u00ba 2.462\/88 Art. 3\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5944<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Outros Rendimentos - Pagamentos de PJ a PJ por servi\u00e7os de factoring<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/Decreto-Lei\/1965-1988\/Del2030.htm#art2\">Decreto-Lei n\u00ba 2.030\/83 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3280<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Outros Rendimentos - Pagamento PJ a cooperativa de trabalho<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L8541.htm#art45\">Lei n\u00ba 8.541\/92 Art. 45<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5204<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Outros Rendimentos - Juros e indeniza\u00e7\u00f5es de lucros cessantes<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L8981.htm#art60\">Lei n\u00ba 8.981\/95 Art. 60<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">6891<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Outros Rendimentos - Vida Gerador de Benef\u00edcio Livre (VGBL)<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L7713.htm#art7\">Lei n\u00ba 7.713\/88 Art. 7\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">6904<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Outros Rendimentos - Indeniza\u00e7\u00e3o por danos morais<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L7713.htm#art7\">Lei n\u00ba 7.713\/88 Art. 7\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5928<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Outros Rendimentos - Rendimentos decorrentes de decis\u00e3o da Justi\u00e7a Federal, exceto o disposto no art. 12-A da Lei n\u00ba 7.713, de 1988<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/L10.833.htm#art27\">Lei n\u00ba 10.833\/03 Art. 27<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1895<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Outros Rendimentos - Rendimentos decorrentes de decis\u00e3o da Justi\u00e7a dos Estados\/Distrito Federal, exceto o disposto no art. 12-A da Lei n\u00ba 7.713, de 1988<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L7713.htm#art12b.\">Lei n\u00ba 7.713\/88 Art. 12\u00ba-B<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">8045<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Outros Rendimentos - Demais rendimentos<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l7450.htm#art53\">Lei n\u00ba 7.450\/85 Art. 53<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1841<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Lucros ou Dividendos - residentes no pa\u00eds<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l9249.htm#art.10\">Lei n\u00ba 9.249\/95 Art. 10 \u00a7 4\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5952<\/td>\n      <td width=\"105\">CSRF<\/td>\n      <td width=\"504\">Reten\u00e7\u00e3o de contribui\u00e7\u00f5es - pagamentos de PJ a PJ de direito privado (Cofins, PIS\/Pasep, CSLL)<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/l10.833.htm#art30\">Lei n\u00ba 10.833\/03 Art. 30<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5979<\/td>\n      <td width=\"105\">CSRF<\/td>\n      <td width=\"504\">Reten\u00e7\u00e3o PIS\/Pasep - pagamentos de PJ a PJ de direito privado<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/l10.833.htm#art30\">Lei n\u00ba 10.833\/03 Art. 30<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5960<\/td>\n      <td width=\"105\">CSRF<\/td>\n      <td width=\"504\">Reten\u00e7\u00e3o Cofins - pagamentos de PJ a PJ de direito privado<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/l10.833.htm#art30\">Lei n\u00ba 10.833\/03 Art. 30<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5987<\/td>\n      <td width=\"105\">CSRF<\/td>\n      <td width=\"504\">Reten\u00e7\u00e3o CSLL - pagamentos de PJ a PJ de direito privado<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/l10.833.htm#art30\">Lei n\u00ba 10.833\/03 Art. 30<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">2985<\/td>\n      <td width=\"105\">Contribui\u00e7\u00e3o Previdenci\u00e1ria<\/td>\n      <td width=\"504\">Contribui\u00e7\u00e3o Previdenci\u00e1ria Sobre Receita Bruta <\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf CP<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2011-2014\/2011\/Lei\/L12546.htm#art7.3\">Lei n\u00ba 12.546\/11 Art. 7\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">2991<\/td>\n      <td width=\"105\">Contribui\u00e7\u00e3o Previdenci\u00e1ria<\/td>\n      <td width=\"504\">Contribui\u00e7\u00e3o Previdenci\u00e1ria Sobre Receita Bruta <\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf CP<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2011-2014\/2011\/Lei\/L12546.htm#art8.3\">Lei n\u00ba 12.546\/11 Art. 8\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">7987<\/td>\n      <td width=\"105\">Cofins<\/td>\n      <td width=\"504\">Entidades financeiras e equiparadas <\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/lcp70.htm#art1\">Lei Complementar n\u00ba 70\/91 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0039<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Remunera\u00e7\u00e3o Servi\u00e7os Prestados por Pessoa Jur\u00eddica - Opera\u00e7\u00f5es Intra Or\u00e7ament\u00e1rias<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/1965-1988\/Del2030.htm#art2\">Decreto-Lei n\u00ba 2.030\/83 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0067<\/td>\n      <td width=\"105\">CSRF<\/td>\n      <td width=\"504\">Produtos - Reten\u00e7\u00e3o em Pagamentos por \u00d3rg\u00e3os P\u00fablicos - Opera\u00e7\u00f5es Intra Or\u00e7ament\u00e1rias<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/l10.833.htm#art34\">Lei n\u00ba 10.833\/03 Art. 34 Inc III<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0070<\/td>\n      <td width=\"105\">CSRF<\/td>\n      <td width=\"504\">Transporte de Passageiros - Reten\u00e7\u00e3o em Pagamentos por \u00d3rg\u00e3os P\u00fablicos - Opera\u00e7\u00f5es Intra Or\u00e7ament\u00e1rias<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/l10.833.htm#art34\">Lei n\u00ba 10.833\/03 Art. 34 Inc III<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0082<\/td>\n      <td width=\"105\">CSRF<\/td>\n      <td width=\"504\">Financeiras - Reten\u00e7\u00e3o em Pagamentos por \u00d3rg\u00e3os P\u00fablicos - Opera\u00e7\u00f5es Intra Or\u00e7ament\u00e1rias<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/l10.833.htm#art34\">Lei n\u00ba 10.833\/03 Art. 34 Inc III<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0095<\/td>\n      <td width=\"105\">CSRF<\/td>\n      <td width=\"504\">Servi\u00e7os - Reten\u00e7\u00e3o em Pagamentos por \u00d3rg\u00e3os P\u00fablicos - Opera\u00e7\u00f5es Intra Or\u00e7ament\u00e1rias <\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/l10.833.htm#art34\">Lei n\u00ba 10.833\/03 Art. 34 Inc III<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0110<\/td>\n      <td width=\"105\">CSRF<\/td>\n      <td width=\"504\">Medicamentos Adquiridos do Distribuidor ou Varejista - Retido por \u00d3rg\u00e3o P\u00fablico - Opera\u00e7\u00f5es Intra Or\u00e7ament\u00e1rias<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/l10.833.htm#art34\">Lei n\u00ba 10.833\/03 Art. 34 Inc III<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0122<\/td>\n      <td width=\"105\">CSRF<\/td>\n      <td width=\"504\">Transporte Internacional de Passageiros-Empresas Nacionais - Retido por \u00d3rg\u00e3o P\u00fablico-Opera\u00e7\u00f5es Intra Or\u00e7ament\u00e1rias<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/l10.833.htm#art34\">Lei n\u00ba 10.833\/03 Art. 34 Inc III<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"69\" rowspan=\"2\" width=\"123\">0123<\/td>\n      <td width=\"105\">CSRF<\/td>\n      <td width=\"504\">Bens e servi\u00e7os adquiridos de sociedades cooperativas e associa\u00e7\u00f5es profissionais ou assemelhadas - Retido por \u00f3rg\u00e3o p\u00fablico - Opera\u00e7\u00f5es Intra-or\u00e7ament\u00e1rias<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/l10.833.htm#art34\">Lei n\u00ba 10.833\/03 Art. 34 Inc III<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"66\" rowspan=\"2\" width=\"123\">1082<\/td>\n      <td width=\"105\">Contribui\u00e7\u00e3o Previdenci\u00e1ria<\/td>\n      <td width=\"504\">Contribui\u00e7\u00e3o previdenci\u00e1ria descontada de segurados empregados e avulsos e de trabalhadores rurais contratados por pequeno prazo<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"33\">DARF\/DAE<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Empregador Dom\u00e9stico \/ Segurado Especial \/ Aferi\u00e7\u00e3o de Obra \/ Reclamat\u00f3ria Trabalhista \/ 1-eSocial \/ 5-Sero <\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8212cons.htm#art20\">Lei n\u00ba 8.212\/91 Art. 20<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1099<\/td>\n      <td width=\"105\">Contribui\u00e7\u00e3o Previdenci\u00e1ria<\/td>\n      <td width=\"504\">Contribui\u00e7\u00e3o Previdenci\u00e1ria descontada de segurados contribuintes individuais <\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\">DARF\/DAE<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reclamat\u00f3ria Trabalhista \/ 1-eSocial<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L8212cons.htm#art21.\">Lei n\u00ba 8.212\/91 Art. 21<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"83\" rowspan=\"2\" width=\"123\">1138<\/td>\n      <td width=\"105\">Contribui\u00e7\u00e3o Previdenci\u00e1ria<\/td>\n      <td width=\"504\">Contribui\u00e7\u00e3o empresa, inclusive SIMPLES concomitante, s\/ remuner empregados, avulsos e contrib. individuais, MEI s\/ remuner empregado, empregador dom\u00e9stico s\/sal contrib dom\u00e9stico.<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"33\">DARF\/DAE<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Empregador Dom\u00e9stico \/ Aferi\u00e7\u00e3o de Obra \/ Reclamat\u00f3ria Trabalhista \/ 1-eSocial \/ 5-Sero <\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L8212cons.htm#art22\">Lei n\u00ba 8.212\/91 Art. 22<\/a><\/td>\n    <\/tr>\n  <\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<\/div><div id=\"vis20\" style=\"display:none; font-size:12px; font-family:verdana; position:relative; overflow:auto; width:80%!important; border-radius:5px; height:550px;\"><p>&nbsp;<\/p>\n<table width=\"750\" border=\"1\" cellpadding=\"0\" cellspacing=\"0\" bordercolor=\"#CCCCCC\">   <tbody>\n    <tr>\n      <td height=\"42\" width=\"170\"><strong>Prazo de Apresenta\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"170\"><strong>Interessado<\/strong><\/td>\n      <td width=\"536\"><strong>Declara\u00e7\u00f5es, Demonstrativos e Documentos<\/strong><\/td>\n      <td width=\"153\"><strong>Per\u00edodo de Refer\u00eancia<\/strong><\/td>\n      <td width=\"294\"><strong>Base Normativa<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"40\">20<\/td>\n      <td>PJ<\/td>\n      <td width=\"536\">Dirbi \u2013 Declara\u00e7\u00e3o de Incentivos, Ren\u00fancias, Benef\u00edcios e Imunidades de Natureza Tribut\u00e1ria<\/td>\n      <td>Abril\/2026<\/td>\n      <td><a href=\"https:\/\/normasinternet2.receita.fazenda.gov.br\/#\/consulta\/externa\/114290\/visao\/multivigente\">Instru\u00e7\u00e3o Normativa RFB n\u00ba 2.198\/2024<\/a><\/td>\n    <\/tr>\n  <\/tbody>\n<\/table>\n<\/div><div id=\"vis22\" style=\"display:none; font-size:12px; font-family:verdana; position:relative; overflow:auto; width:80%!important; border-radius:5px; height:550px;\"><p>&nbsp;<\/p>\n<table width=\"750\" border=\"1\" cellpadding=\"0\" cellspacing=\"0\" bordercolor=\"#CCCCCC\">   <tbody>\n    <tr>\n      <td height=\"68\" rowspan=\"2\" width=\"117\"><strong>C\u00f3digo de Receita<\/strong><\/td>\n      <td width=\"100\"><strong>Grupo de Tributo<\/strong><\/td>\n      <td width=\"481\"><strong>Descri\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"236\"><strong>Per\u00edodo de Apura\u00e7\u00e3o<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"34\" width=\"100\"><strong>Documento Arrecada\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"481\"><strong>Categoria da Declara\u00e7\u00e3o \/ Origem Escritura\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"236\"><strong>Fundamenta\u00e7\u00e3o Legal<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">--<\/td>\n      <td width=\"100\">Simples Nacional<\/td>\n      <td width=\"481\">Regime Especial Unificado de Arrecada\u00e7\u00e3o de Tributos e Contribui\u00e7\u00f5es devidos pelas Microempresas e Empresas de Pequeno Porte.<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\">DAS<\/td>\n      <td width=\"481\">PGDAS-D \/ <\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/lcp123.htm\">Lei Complementar n\u00ba 123\/06<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">6177<\/td>\n      <td width=\"100\">RET<\/td>\n      <td width=\"481\">Pagamento Unificado - Regime de Tributa\u00e7\u00e3o Espec\u00edfica do Futebol (TEF)<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2019-2022\/2021\/lei\/l14193.htm#art31\">Lei n\u00ba 14.193\/21 Art. 31<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">4095<\/td>\n      <td width=\"100\">RET<\/td>\n      <td width=\"481\">Pagamento Unificado - Ret Aplic\u00e1vel \u00e0s Incorpora\u00e7\u00f5es Imobili\u00e1rias (IRPJ, CSLL, PIS\/Pasep, Cofins)<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2004-2006\/2004\/lei\/l10.931.htm#art1\">Lei n\u00ba 10.931\/04 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"71\" rowspan=\"2\" width=\"117\">1068<\/td>\n      <td width=\"100\">RET<\/td>\n      <td width=\"481\">Pagamento Unificado - Regime Especial Aplic\u00e1vel \u00e0s Incorpora\u00e7\u00f5es Imobili\u00e1rias e \u00e0s Constru\u00e7\u00f5es, ambas no \u00e2mbito do PMCMV e \u00e0 Constru\u00e7\u00e3o ou Reforma de Creches e Pr\u00e9-Escolas (IRPJ, CSLL, PIS\/Pasep, Cofins)<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.931.htm#art4...\">Lei n\u00ba 10.931\/04 Art. 4\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">4112<\/td>\n      <td width=\"100\">RET<\/td>\n      <td width=\"481\">Regime Especial de Tributa\u00e7\u00e3o Aplic\u00e1vel \u00e0s Incorpora\u00e7\u00f5es Imobili\u00e1rias e \u00e0s Constru\u00e7\u00f5es (IRPJ)<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2004-2006\/2004\/lei\/l10.931.htm#art1\">Lei n\u00ba 10.931\/04 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">4153<\/td>\n      <td width=\"100\">RET<\/td>\n      <td width=\"481\">Regime Especial de Tributa\u00e7\u00e3o Aplic\u00e1vel \u00e0s Incorpora\u00e7\u00f5es Imobili\u00e1rias e \u00e0s Constru\u00e7\u00f5es (CSLL)<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2004-2006\/2004\/lei\/l10.931.htm#art1\">Lei n\u00ba 10.931\/04 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">4138<\/td>\n      <td width=\"100\">RET<\/td>\n      <td width=\"481\">Regime Especial de Tributa\u00e7\u00e3o Aplic\u00e1vel \u00e0s Incorpora\u00e7\u00f5es Imobili\u00e1rias e \u00e0s Constru\u00e7\u00f5es (PIS\/Pasep)<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2004-2006\/2004\/lei\/l10.931.htm#art1\">Lei n\u00ba 10.931\/04 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">4166<\/td>\n      <td width=\"100\">RET<\/td>\n      <td width=\"481\">Regime Especial de Tributa\u00e7\u00e3o Aplic\u00e1vel \u00e0s Incorpora\u00e7\u00f5es Imobili\u00e1rias e \u00e0s Constru\u00e7\u00f5es (Cofins)<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2004-2006\/2004\/lei\/l10.931.htm#art1\">Lei n\u00ba 10.931\/04 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n  <\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<table width=\"750\" border=\"1\" cellpadding=\"0\" cellspacing=\"0\" bordercolor=\"#CCCCCC\">   <tbody>\n    <tr>\n      <td height=\"42\" width=\"170\"><strong>Prazo de Apresenta\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"170\"><strong>Interessado<\/strong><\/td>\n      <td width=\"536\"><strong>Declara\u00e7\u00f5es, Demonstrativos e Documentos<\/strong><\/td>\n      <td width=\"153\"><strong>Per\u00edodo de Refer\u00eancia<\/strong><\/td>\n      <td width=\"294\"><strong>Base Normativa<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"40\">22<\/td>\n      <td>PJ<\/td>\n      <td width=\"536\">PGDAS-D \u2013 Programa Gerador do Documento de Arrecada\u00e7\u00e3o do Simples Nacional<\/td>\n      <td>Maio\/2026<\/td>\n      <td><a href=\"https:\/\/normasinternet2.receita.fazenda.gov.br\/#\/consulta\/externa\/92278\">Resolu\u00e7\u00e3o CGSN n\u00ba 140\/2018<\/a><\/td>\n    <\/tr>\n  <\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<\/div><div id=\"vis24\" style=\"display:none; font-size:12px; font-family:verdana; position:relative; overflow:auto; width:80%!important; border-radius:5px; height:550px;\"><p>&nbsp;<\/p>\n<table width=\"750\" border=\"1\" cellpadding=\"0\" cellspacing=\"0\" bordercolor=\"#CCCCCC\">   <tbody>\n    <tr>\n      <td height=\"70\" rowspan=\"2\" width=\"123\"><strong>C\u00f3digo de Receita<\/strong><\/td>\n      <td width=\"105\"><strong>Grupo de Tributo<\/strong><\/td>\n      <td width=\"504\"><strong>Descri\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"247\"><strong>Per\u00edodo de Apura\u00e7\u00e3o<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"35\" width=\"105\"><strong>Documento Arrecada\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"504\"><strong>Categoria da Declara\u00e7\u00e3o \/ Origem Escritura\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"247\"><strong>Fundamenta\u00e7\u00e3o Legal<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1150<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Opera\u00e7\u00f5es de Cr\u00e9dito - Pessoa Jur\u00eddica<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L5143.htm#art1\">Lei n\u00ba 5.143\/66 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">7893<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Opera\u00e7\u00f5es de Cr\u00e9dito - Pessoa F\u00edsica<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L5143.htm#art1\">Lei n\u00ba 5.143\/66 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4290<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Opera\u00e7\u00f5es de C\u00e2mbio - Entrada de moeda<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L8894.htm#art6\">Lei n\u00ba 8.894\/94 Art. 6\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5220<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Opera\u00e7\u00f5es de C\u00e2mbio - Sa\u00edda de moeda<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L8894.htm#art6\">Lei n\u00ba 8.894\/94 Art. 6\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">6854<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Aplica\u00e7\u00f5es Financeiras<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/1989_1994\/l8033.htm#art1\">Lei n\u00ba 8.033\/90 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">6895<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Factoring <\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l9532.htm#art58\">Lei n\u00ba 9.532\/97 Art. 58<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3467<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Seguros<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L5143.htm#art1\">Lei n\u00ba 5.143\/66 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4028<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Ouro, Ativo Financeiro<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/Leis\/L7766.htm#art4\">Lei n\u00ba 7.766\/89 Art. 4\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">8053<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - T\u00edtulos de renda fixa - Pessoa F\u00edsica<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L9779.htm#art5\">Lei n\u00ba 9.779\/99 Art. 5\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3426<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - T\u00edtulos de renda fixa - Pessoa Jur\u00eddica<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L9779.htm#art5\">Lei n\u00ba 9.779\/99 Art. 5\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">6800<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Fundo de Investimento sujeito \u00e0 tributa\u00e7\u00e3o peri\u00f3dica<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2023-2026\/2023\/Lei\/L14754.htm#art17\">Lei n\u00ba 14.754\/23 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">6813<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Fundo de Investimento em A\u00e7\u00f5es<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2023-2026\/2023\/Lei\/L14754.htm#art17\">Lei n\u00ba 14.754\/23 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5273<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Opera\u00e7\u00f5es de swap<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L8981.htm#art74\">Lei n\u00ba 8.981\/95 Art. 74<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">8468<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Day-Trade - Opera\u00e7\u00f5es em Bolsas<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l9959.htm#art8\">Lei n\u00ba 9.959\/00 Art. 8\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5557<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Ganhos l\u00edquidos em opera\u00e7\u00f5es em bolsas e assemelhados<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L11033.htm#art2\">Lei n\u00ba 11.033\/04 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5706<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Juros remunerat\u00f3rios do capital pr\u00f3prio <\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L9249.htm#art9..\">Lei n\u00ba 9.239\/95 Art. 9\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"69\" rowspan=\"2\" width=\"123\">5232<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Fundos de Investimento Imobili\u00e1rio (FII) e Fundos de Investimento nas Cadeias Produtivas do Agroneg\u00f3cio (Fiagro) - Resgate ou amortiza\u00e7\u00e3o de cotas ou distribui\u00e7\u00e3o de rendimentos<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L8668.htm#art17\">Lei n\u00ba 8.668\/03 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0924<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Demais rendimentos de capital<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8313cons.htm#art16\">Lei n\u00ba 8.313\/91 Art. 16<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3699<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Aplica\u00e7\u00f5es financeiras em ativos de infraestrutura - Tributa\u00e7\u00e3o Exclusiva<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2007-2010\/2007\/lei\/l11478.htm#art2\">Lei n\u00ba 11.478\/07 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5029<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Ganho de Capital - Integraliza\u00e7\u00e3o de Cotas com Ativos<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2014\/lei\/l13043.htm#art1\">Lei n\u00ba 13.043\/14 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5035<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Fundos de Investimento<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2014\/lei\/l13043.htm#art8\">Lei n\u00ba 13.043\/14 Art. 8\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"69\" rowspan=\"2\" width=\"123\">1605<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Fundo de Investimento em Participa\u00e7\u00f5es (FIP), Fundo de Investimento em \u00cdndice de Mercado (Exchange Traded Fund - ETF), Fundo de Investimento em Direitos Credit\u00f3rios (FIDC) e Fundo Multimercado (FIM)<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2023-2026\/2023\/Lei\/L14754.htm#art24\">Lei n\u00ba 14.754\/23 Art. 24<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5286<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Residentes ou Domiciliados no Exterior - Aplica\u00e7\u00f5es Financeiras<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8383.htm#art29\">Lei n\u00ba 8.383\/91 Art. 29<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">9453<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Residentes ou Domiciliados no Exterior - Juros remunerat\u00f3rios de capital pr\u00f3prio<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art97.\">Decreto-Lei n\u00ba 5.844\/43 Art. 97<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0916<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Outros Rendimentos - Pr\u00eamios obtidos em concursos e sorteios<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art96\">Decreto-Lei n\u00ba 5.844\/43 Art. 96<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">8673<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Outros Rendimentos - Pr\u00eamios obtidos em bingos<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art96\">Decreto-Lei n\u00ba 5.844\/43 Art. 96<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">9385<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Outros Rendimentos - Multas e vantagens<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L9430.htm#art70\">Lei n\u00ba 9.430\/96 Art. 70<\/a><\/td>\n    <\/tr>\n  <\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<\/div><div id=\"vis25\" style=\"display:none; font-size:12px; font-family:verdana; position:relative; overflow:auto; width:80%!important; border-radius:5px; height:550px;\"><p>&nbsp;<\/p>\n<table width=\"750\" border=\"1\" cellpadding=\"0\" cellspacing=\"0\" bordercolor=\"#CCCCCC\">   <tbody>\n    <tr>\n      <td height=\"70\" rowspan=\"2\" width=\"123\"><strong>C\u00f3digo de Receita<\/strong><\/td>\n      <td width=\"105\"><strong>Grupo de Tributo<\/strong><\/td>\n      <td width=\"504\"><strong>Descri\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"247\"><strong>Per\u00edodo de Apura\u00e7\u00e3o<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"35\" width=\"105\"><strong>Documento Arrecada\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"504\"><strong>Categoria da Declara\u00e7\u00e3o \/ Origem Escritura\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"247\"><strong>Fundamenta\u00e7\u00e3o Legal<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">8109<\/td>\n      <td width=\"105\">PIS\/Pasep<\/td>\n      <td width=\"504\">Faturamento<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l9718.htm#art2\">Lei n\u00ba 9.718\/98 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">8301<\/td>\n      <td width=\"105\">PIS\/Pasep<\/td>\n      <td width=\"504\">Folha de sal\u00e1rios<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ eSocial<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/mpv\/2158-35.htm#art13\">MP n\u00ba 2.158-35\/01 Art. 13<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3703<\/td>\n      <td width=\"105\">PIS\/Pasep<\/td>\n      <td width=\"504\">Pessoa jur\u00eddica de direito p\u00fablico<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/lcp08.htm#art1\">Lei Complementar n\u00ba 8\/70 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">8496<\/td>\n      <td width=\"105\">PIS\/Pasep<\/td>\n      <td width=\"504\">Fabricantes\/Importadores de ve\u00edculos em substitui\u00e7\u00e3o tribut\u00e1ria<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2002\/l10485.htm#art1\">Lei n\u00ba 10.485\/02 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">6824<\/td>\n      <td width=\"105\">PIS\/Pasep<\/td>\n      <td width=\"504\">Combust\u00edveis<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l9718.htm#art4.\">Lei n\u00ba 9.718\/98 Art. 4\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">6912<\/td>\n      <td width=\"105\">PIS\/Pasep<\/td>\n      <td width=\"504\">N\u00e3o-cumulativa<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2002\/l10637.htm#art1.\">Lei n\u00ba 10.637\/02 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1921<\/td>\n      <td width=\"105\">PIS\/Pasep<\/td>\n      <td width=\"504\">Vendas \u00e0 Zona Franca de Manaus (ZFM) - Substitui\u00e7\u00e3o Tribut\u00e1ria<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2005\/Lei\/L11196.htm#art64.\">Lei n\u00ba 11.196\/05 Art. 64<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0679<\/td>\n      <td width=\"105\">PIS\/Pasep<\/td>\n      <td width=\"504\">Cervejas - Tributa\u00e7\u00e3o de Bebidas Frias <\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2015-2018\/2015\/lei\/l13097.htm#art24\">Lei n\u00ba 13.097\/15 Art. 24<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0691<\/td>\n      <td width=\"105\">PIS\/Pasep<\/td>\n      <td width=\"504\">Demais bebidas - Tributa\u00e7\u00e3o de Bebidas Frias<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2015-2018\/2015\/lei\/l13097.htm#art24\">Lei n\u00ba 13.097\/15 Art. 24<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0906<\/td>\n      <td width=\"105\">PIS\/Pasep<\/td>\n      <td width=\"504\">\u00c1lcool - Regime Especial de Apura\u00e7\u00e3o e Pagamento<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L9718.htm#art5.1\">Lei n\u00ba 9.718\/98 Art. 5\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0676<\/td>\n      <td width=\"105\">IPI<\/td>\n      <td width=\"504\">Autom\u00f3veis<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L4502.htm#art1\">Lei n\u00ba 4.502\/64 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1097<\/td>\n      <td width=\"105\">IPI<\/td>\n      <td width=\"504\">M\u00e1quinas, Aparelhos e Material de Transporte<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L4502.htm#art1\">Lei n\u00ba 4.502\/64 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5110<\/td>\n      <td width=\"105\">IPI<\/td>\n      <td width=\"504\">Tabaco e seus Suced\u00e2neos Manufaturados, Exceto Cigarros Contendo Tabaco<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L4502.htm#art1\">Lei n\u00ba 4.502\/64 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"69\" rowspan=\"2\" width=\"123\">5123<\/td>\n      <td width=\"105\">IPI<\/td>\n      <td width=\"504\">Todos os produtos, com exce\u00e7\u00e3o de: bebidas (Cap\u00edtulo 22), Tabaco e seus Suced\u00e2neos Manufaturados (Cap\u00edtulo 24) e os das posi\u00e7\u00f5es 84.29, 84.32, 84.33, 87.01 a 87.06 e 87.11 da Tipi<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L4502.htm#art1\">Lei n\u00ba 4.502\/64 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0668<\/td>\n      <td width=\"105\">IPI<\/td>\n      <td width=\"504\">Bebidas do cap\u00edtulo 22 da Tipi<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L4502.htm#art1\">Lei n\u00ba 4.502\/64 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0821<\/td>\n      <td width=\"105\">IPI<\/td>\n      <td width=\"504\">Cervejas - Tributa\u00e7\u00e3o de Bebidas Frias <\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2015-2018\/2015\/lei\/l13097.htm#art15\">Lei n\u00ba 13.097\/15 Art. 15<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0838<\/td>\n      <td width=\"105\">IPI<\/td>\n      <td width=\"504\">Demais bebidas - Tributa\u00e7\u00e3o de Bebidas Frias<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2015-2018\/2015\/lei\/l13097.htm#art15\">Lei n\u00ba 13.097\/15 Art. 15<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">2172<\/td>\n      <td width=\"105\">Cofins<\/td>\n      <td width=\"504\">Demais Entidades<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l9718.htm#art2\">Lei n\u00ba 9.718\/98 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">8645<\/td>\n      <td width=\"105\">Cofins<\/td>\n      <td width=\"504\">Fabricantes\/Importadores de ve\u00edculos em substitui\u00e7\u00e3o tribut\u00e1ria<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2002\/l10485.htm#art1\">Lei n\u00ba 10.485\/02 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">6840<\/td>\n      <td width=\"105\">Cofins<\/td>\n      <td width=\"504\">Combust\u00edveis<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l9718.htm#art4.\">Lei n\u00ba 9.718\/98 Art. 4\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5856<\/td>\n      <td width=\"105\">Cofins<\/td>\n      <td width=\"504\">N\u00e3o-cumulativa<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/l10.833.htm#art1.\">Lei n\u00ba 10.833\/03 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1840<\/td>\n      <td width=\"105\">Cofins<\/td>\n      <td width=\"504\">Vendas \u00e0 Zona Franca de Manaus (ZFM) - Substitui\u00e7\u00e3o Tribut\u00e1ria<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2005\/Lei\/L11196.htm#art64.\">Lei n\u00ba 11.196\/05 Art. 64<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0760<\/td>\n      <td width=\"105\">Cofins<\/td>\n      <td width=\"504\">Cervejas - Tributa\u00e7\u00e3o de Bebidas Frias <\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2015-2018\/2015\/lei\/l13097.htm#art24\">Lei n\u00ba 13.097\/15 Art. 24<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0776<\/td>\n      <td width=\"105\">Cofins<\/td>\n      <td width=\"504\">Demais bebidas - Tributa\u00e7\u00e3o de Bebidas Frias<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2015-2018\/2015\/lei\/l13097.htm#art24\">Lei n\u00ba 13.097\/15 Art. 24<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0929<\/td>\n      <td width=\"105\">Cofins<\/td>\n      <td width=\"504\">\u00c1lcool - Regime Especial de Apura\u00e7\u00e3o e Pagamento <\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L9718.htm#art5.1\">Lei n\u00ba 9.718\/98 Art. 5\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1661<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Servidor Civil Ativo<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art4..\">Lei n\u00ba 10.887\/04 Art. 4\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1700<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Servidor Civil Inativo<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art4..\">Lei n\u00ba 10.887\/04 Art. 4\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1717<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Pensionista Civil<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art4..\">Lei n\u00ba 10.887\/04 Art. 4\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1769<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Patronal - Servidor Civil Ativo - Opera\u00e7\u00e3o Intra-Or\u00e7ament\u00e1ria<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art8\">Lei n\u00ba 10.887\/04 Art. 8\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1814<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Patronal - Servidor no Exterior - Opera\u00e7\u00e3o Intra-Or\u00e7ament\u00e1ria<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art8\">Lei n\u00ba 10.887\/04 Art. 8\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1723<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Servidor Civil Ativo - Precat\u00f3rio Judicial e Requisi\u00e7\u00e3o de Pequeno Valor<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art4..\">Lei n\u00ba 10.887\/04 Art. 4\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1730<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Servidor Civil Inativo - Precat\u00f3rio Judicial e Requisi\u00e7\u00e3o de Pequeno Valor<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art5\">Lei n\u00ba 10.887\/04 Art. 5\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1752<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Pensionista - Precat\u00f3rio Judicial e Requisi\u00e7\u00e3o de Pequeno Valor<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art5\">Lei n\u00ba 10.887\/04 Art. 5\u00ba<\/a><\/td>\n    <\/tr>\n  <\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<\/div><div id=\"vis30\" style=\"display:none; font-size:12px; font-family:verdana; position:relative; overflow:auto; width:80%!important; border-radius:5px; height:550px;\"><p>&nbsp;<\/p>\n<table width=\"750\" border=\"1\" cellpadding=\"0\" cellspacing=\"0\" bordercolor=\"#CCCCCC\">   <tbody>\n    <tr>\n      <td height=\"70\" rowspan=\"2\" width=\"123\"><strong>C\u00f3digo de Receita<\/strong><\/td>\n      <td width=\"105\"><strong>Grupo de Tributo<\/strong><\/td>\n      <td width=\"504\"><strong>Descri\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"247\"><strong>Per\u00edodo de Apura\u00e7\u00e3o<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"35\" width=\"105\"><strong>Documento Arrecada\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"504\"><strong>Categoria da Declara\u00e7\u00e3o \/ Origem Escritura\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"247\"><strong>Fundamenta\u00e7\u00e3o Legal<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3770<\/td>\n      <td width=\"105\">PIS\/Pasep<\/td>\n      <td width=\"504\">Reten\u00e7\u00e3o - Aquisi\u00e7\u00e3o de autope\u00e7as<\/td>\n      <td width=\"247\">1\u00aa quinzena m\u00eas atual<br>\n        (15\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2002\/l10485.htm#art3\">Lei n\u00ba 10.485\/02 Art.3\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3746<\/td>\n      <td width=\"105\">Cofins<\/td>\n      <td width=\"504\">Reten\u00e7\u00e3o - Aquisi\u00e7\u00e3o de autope\u00e7as<\/td>\n      <td width=\"247\">1\u00aa quinzena m\u00eas atual<br>\n        (15\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2002\/l10485.htm#art3\">Lei n\u00ba 10.485\/02 Art.3\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">2927<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Contrato de Derivativos <\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2007-2010\/2007\/Decreto\/D6306.htm#art32c\">Decreto n\u00ba 6.306\/07 Art. 32-C<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5232<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Fundos de investimento imobili\u00e1rio - rendimentos e ganhos de capital distribu\u00eddos semestralmente<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L8668.htm#art16a\">Lei n\u00ba 8.668\/03 Art. 16-A<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0473<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de PJ no Exterior \u2013 Ganhos de capital de aliena\u00e7\u00e3o de bens e direitos do ativo circulante localizados no Brasil<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ eSocial<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art97.\">Decreto-Lei n\u00ba 5.844\/43 Art. 97<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0190<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Recolhimento mensal (Carn\u00ea Le\u00e3o)<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l7713.htm#art7\">Lei n\u00ba 7.713\/88 Art. 7\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"53\" rowspan=\"2\" width=\"123\">4600<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Ganhos de capital na aliena\u00e7\u00e3o de bens e direitos<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DIRPF Anual \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L7713.htm#art2\">Lei n\u00ba 7.713\/88 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"53\" rowspan=\"2\" width=\"123\">8523<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Ganhos de Capital na Aliena\u00e7\u00e3o de Bens e Direitos Localizados no Exterior<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"105\">DARF<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l7713.htm#art2\">Lei n\u00ba 7.713\/88 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"53\" rowspan=\"2\" width=\"123\">6015<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Ganhos l\u00edquidos em opera\u00e7\u00f5es em bolsa<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DIRPF Anual \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8981.htm#art72\">Lei n\u00ba 8.981\/95 Art. 72<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"53\" rowspan=\"2\" width=\"123\">6371<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Ganhos de Capital de Dep\u00f3sito em Conta Corrente, Cart\u00e3o de Cr\u00e9dito ou D\u00e9bito no Exterior<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"105\">DARF<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2023-2026\/2023\/lei\/l14754.htm#art2\">Lei n\u00ba 14.754\/23 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0211<\/td>\n      <td width=\"105\">IRPF<\/td>\n      <td width=\"504\">Imposto apurado na Declara\u00e7\u00e3o de Ajuste Anual (Quota)<\/td>\n      <td width=\"247\">Ano-calend\u00e1rio anterior<br>\n        (31\/12\/2025)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l9250.htm#art14\">Lei n\u00ba 9.250\/1995\u00a0 Art. 14<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">8960<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Ganho de capital na aliena\u00e7\u00e3o de moeda estrangeira mantida em esp\u00e9cie<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2023-2026\/2023\/lei\/l14754.htm#art2\">Lei n\u00ba 14.754\/23 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1897<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Ganho de capital na aliena\u00e7\u00e3o de criptoativos<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8981.htm#art21\">Lei n\u00ba 8.981\/1995 Art. 21<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">2469<\/td>\n      <td width=\"105\">CSLL<\/td>\n      <td width=\"504\">Entidades Financeiras - Estimativa Mensal<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L7689.htm#art1\">Lei n\u00ba 7.689\/88 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">2484<\/td>\n      <td width=\"105\">CSLL<\/td>\n      <td width=\"504\">Demais Entidades - Estimativa Mensal<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L7689.htm#art1\">Lei n\u00ba 7.689\/88 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">2030<\/td>\n      <td width=\"105\">CSLL<\/td>\n      <td width=\"504\">Entidades Financeiras - Balan\u00e7o Trimestral (Quota)<\/td>\n      <td width=\"247\">Trimestre anterior<br>\n        (31\/03\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L7689.htm#art1\">Lei n\u00ba 7.689\/88 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">6012<\/td>\n      <td width=\"105\">CSLL<\/td>\n      <td width=\"504\">Demais Entidades - Balan\u00e7o Trimestral (Quota)<\/td>\n      <td width=\"247\">Trimestre anterior<br>\n        (31\/03\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L7689.htm#art1\">Lei n\u00ba 7.689\/88 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">2372<\/td>\n      <td width=\"105\">CSLL<\/td>\n      <td width=\"504\">Lucro Presumido ou Arbitrado (Quota)<\/td>\n      <td width=\"247\">Trimestre anterior<br>\n        (31\/03\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L7689.htm#art1\">Lei n\u00ba 7.689\/88 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">2319<\/td>\n      <td width=\"105\">IRPJ<\/td>\n      <td width=\"504\">Entidades Financeiras - Estimativa Mensal<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art27\">Decreto-Lei n\u00ba 5.844\/43 Art. 27<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">2362<\/td>\n      <td width=\"105\">IRPJ<\/td>\n      <td width=\"504\">Demais Entidades - Estimativa Mensal<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art27\">Decreto-Lei n\u00ba 5.844\/43 Art. 27<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5993<\/td>\n      <td width=\"105\">IRPJ<\/td>\n      <td width=\"504\">Optantes pelo Lucro Real - Estimativa Mensal<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art27\">Decreto-Lei n\u00ba 5.844\/43 Art. 27<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3317<\/td>\n      <td width=\"105\">IRPJ<\/td>\n      <td width=\"504\">IRPJ - Ganhos L\u00edquidos em Opera\u00e7\u00f5es na Bolsa - Lucro Real<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L7799.htm#art55\">Lei n\u00ba 7.799\/89 Art. 55<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0231<\/td>\n      <td width=\"105\">IRPJ<\/td>\n      <td width=\"504\">IRPJ - Ganhos L\u00edquidos em Opera\u00e7\u00f5es na Bolsa - Lucro Presumido ou Arbitrado<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L7799.htm#art55\">Lei n\u00ba 7.799\/89 Art. 55<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0507<\/td>\n      <td width=\"105\">IRPJ<\/td>\n      <td width=\"504\">Ganho de Capital - Aliena\u00e7\u00e3o de Ativos de ME\/EPP optantes pelo Simples Nacional<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/05\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/Lcp123.htm#art13\">Lei Complementar n\u00ba 123\/06 Art. 13<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1599<\/td>\n      <td width=\"105\">IRPJ<\/td>\n      <td width=\"504\">Entidades Financeiras - Balan\u00e7o Trimestral (Quota)<\/td>\n      <td width=\"247\">Trimestre anterior<br>\n        (31\/03\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art27\">Decreto-Lei n\u00ba 5.844\/43 Art. 27<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0220<\/td>\n      <td width=\"105\">IRPJ<\/td>\n      <td width=\"504\">Demais Entidades - Balan\u00e7o Trimestral (Quota)<\/td>\n      <td width=\"247\">Trimestre anterior<br>\n        (31\/03\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art27\">Decreto-Lei n\u00ba 5.844\/43 Art. 27<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3373<\/td>\n      <td width=\"105\">IRPJ<\/td>\n      <td width=\"504\">Optantes pelo Lucro Real - Balan\u00e7o Trimestral (Quota)<\/td>\n      <td width=\"247\">Trimestre anterior<br>\n        (31\/03\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art27\">Decreto-Lei n\u00ba 5.844\/43 Art. 27<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">2089<\/td>\n      <td width=\"105\">IRPJ<\/td>\n      <td width=\"504\">Lucro Presumido (Quota)<\/td>\n      <td width=\"247\">Trimestre anterior<br>\n        (31\/03\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art27\">Decreto-Lei n\u00ba 5.844\/43 Art. 27<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5625<\/td>\n      <td width=\"105\">IRPJ<\/td>\n      <td width=\"504\">Lucro Arbitrado (Quota)<\/td>\n      <td width=\"247\">Trimestre anterior<br>\n        (31\/03\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art79\">Decreto-Lei n\u00ba 5.844\/43 Art. 79<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">9100<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Refis - Parcelamento vinculado \u00e0 receita bruta<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l9964.htm#art1\">Lei n\u00ba 9.964\/00 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">9222<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Refis - Parcelamento alternativo<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l9964.htm#art1\">Lei n\u00ba 9.964\/00 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">9113<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Refis - ITR\/Exerc\u00edcios at\u00e9 1996<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l9964.htm#art1\">Lei n\u00ba 9.964\/00 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">9126<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Refis - ITR\/Exerc\u00edcios a partir de 1997<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l9964.htm#art1\">Lei n\u00ba 9.964\/00 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">7042<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Paes - Pessoa F\u00edsica <\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/L10.684.htm#art1\">Lei n\u00ba 10.684\/03 Art 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">7093<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Paes - Microempresa <\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/L10.684.htm#art1\">Lei n\u00ba 10.684\/03 Art 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">7114<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Paes - Empresa de Pequeno Porte <\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/L10.684.htm#art1\">Lei n\u00ba 10.684\/03 Art 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">7122<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Paes - Demais Pessoas Jur\u00eddicas\u00a0\u00a0<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/L10.684.htm#art1\">Lei n\u00ba 10.684\/03 Art 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">7288<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Paes - ITR<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/L10.684.htm#art1\">Lei n\u00ba 10.684\/03 Art 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">--<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Simples Nacional - ME\/EPP<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/autenticacao\/login\/index\/188\">DAS<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/Lcp123.htm#art21%C2%A716\">Lei Complementar n\u00ba 123\/06 Art. 21<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">--<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Simples Nacional - MEI<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/autenticacao\/login\/index\/188\">DAS<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/Lcp123.htm#art21%C2%A716\">Lei Complementar n\u00ba 123\/06 Art. 21<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">--<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Simples Nacional - ME\/EPP - Especial<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/publico\/login\/certificado.aspx?Sistema=125\">DAS<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/Lcp155.htm#art9\">Lei Complementar n\u00ba 155\/16 Art. 9\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">--<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Simples Nacional - MEI - Especial<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/publico\/login\/certificado.aspx?Sistema=125\">DAS<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/Lcp155.htm#art9\">Lei Complementar n\u00ba 155\/16 Art. 9\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">--<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Programa Especial de Regulariza\u00e7\u00e3o Tribut\u00e1ria das Microempresas e Empresas de Pequeno Porte optantes pelo Simples Nacional (Pert-SN)<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/publico\/login\/certificado.aspx?Sistema=125\">DAS<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/Lcp162.htm\">Lei Complementar n\u00ba 162\/18<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"69\" rowspan=\"2\" width=\"123\">--<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Programa Especial de Regulariza\u00e7\u00e3o Tribut\u00e1ria das Microempresas e Empresas de Pequeno Porte optantes pelo Simples Nacional (Pert-SN-MEI) Microempreendedor Individual<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/publico\/login\/certificado.aspx?Sistema=125\">DAS<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/Lcp162.htm\">Lei Complementar n\u00ba 162\/18<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1136<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">PGFN - D\u00e9bitos Previdenci\u00e1rios - Parcelamento de D\u00edvidas N\u00e3o Parceladas Anteriormente<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/eCAC\/publico\/login.aspx?sistema=39\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2007-2010\/2009\/Lei\/L11941.htm#art1\">Lei n\u00ba 11.941\/09 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1165<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">PGFN - D\u00e9bitos Previdenci\u00e1rios - Parcelamento de Saldo Remanescente dos Programas Refis, Paes, Paex e Parcelamentos Ordin\u00e1rios<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/eCAC\/publico\/login.aspx?sistema=39\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2007-2010\/2009\/Lei\/L11941.htm#art3\">Lei n\u00ba 11.941\/09 Art. 3\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1194<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">PGFN - Demais D\u00e9bitos - Parcelamento de D\u00edvidas N\u00e3o Parceladas Anteriormente<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/eCAC\/publico\/login.aspx?sistema=39\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2007-2010\/2009\/Lei\/L11941.htm#art1\">Lei n\u00ba 11.941\/09 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1204<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">PGFN - Demais D\u00e9bitos - Parcelamento de Saldo Remanescente dos Programas Refis, Paes, Paex e Parcelamentos Ordin\u00e1rios<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/eCAC\/publico\/login.aspx?sistema=39\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2007-2010\/2009\/Lei\/L11941.htm#art3\">Lei n\u00ba 11.941\/09 Art. 3\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1210<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">PGFN - Parcelamento D\u00edvida Decorrente de Aproveitamento Indevido de Cr\u00e9ditos de IPI<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/eCAC\/publico\/login.aspx?sistema=39\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2007-2010\/2009\/Lei\/L11941.htm#art2\">Lei n\u00ba 11.941\/09 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1233<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">RFB - D\u00e9bitos Previdenci\u00e1rios - Parcelamento de D\u00edvidas N\u00e3o Parceladas Anteriormente<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/eCAC\/publico\/login.aspx?sistema=39\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2007-2010\/2009\/Lei\/L11941.htm#art1\">Lei n\u00ba 11.941\/09 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1240<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">RFB - D\u00e9bitos Previdenci\u00e1rios - Parcelamento de Saldo Remanescente dos Programas Refis, Paes, Paex e Parcelamentos Ordin\u00e1rios<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/eCAC\/publico\/login.aspx?sistema=39\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2007-2010\/2009\/Lei\/L11941.htm#art3\">Lei n\u00ba 11.941\/09 Art. 3\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1279<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">RFB - Demais D\u00e9bitos - Parcelamento de D\u00edvidas N\u00e3o Parceladas Anteriormente<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/eCAC\/publico\/login.aspx?sistema=39\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2007-2010\/2009\/Lei\/L11941.htm#art1\">Lei n\u00ba 11.941\/09 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1285<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">RFB - Demais D\u00e9bitos - Parcelamento de Saldo Remanescente dos Programas Refis, Paes, Paex e Parcelamentos Ordin\u00e1rios<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/eCAC\/publico\/login.aspx?sistema=39\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2007-2010\/2009\/Lei\/L11941.htm#art3\">Lei n\u00ba 11.941\/09 Art. 3\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1291<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">RFB - Parcelamento D\u00edvida Decorrente de Aproveitamento Indevido de Cr\u00e9ditos de IPI <\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/eCAC\/publico\/login.aspx?sistema=39\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2007-2010\/2009\/Lei\/L11941.htm#art2\">Lei n\u00ba 11.941\/09 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3780<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Reabertura Lei n\u00ba 11.941, de 2009 - PGFN - D\u00e9bitos Previdenci\u00e1rios Parcelamento de D\u00edvidas N\u00e3o Parceladas Anteriormente - Art. 1\u00ba<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=93&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2013\/Lei\/L12865.htm#art17.\">Lei n\u00ba 12.865\/13 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3796<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Reabertura Lei n\u00ba 11.941, de 2009 - PGFN - D\u00e9bitos Previdenci\u00e1rios Parcelamento de D\u00edvidas N\u00e3o Parceladas Anteriormente - Art. 1\u00ba<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=93&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2013\/Lei\/L12865.htm#art17.\">Lei n\u00ba 12.865\/13 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"69\" rowspan=\"2\" width=\"123\">3835<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Reabertura Lei n\u00ba 11.941, de 2009 - PGFN - D\u00e9bitos Previdenci\u00e1rios Parcelamento de Saldo Remanescente dos Programas Refis, Paes, Paex e Parcelamentos Ordin\u00e1rios - Art. 3\u00ba<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=93&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2013\/Lei\/L12865.htm#art17.\">Lei n\u00ba 12.865\/13 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3841<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Reabertura Lei n\u00ba 11.941, de 2009 - PGFN - Demais D\u00e9bitos - Parcelamento de D\u00edvidas N\u00e3o Parceladas Anteriormente - Art. 1\u00ba<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=93&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2013\/Lei\/L12865.htm#art17.\">Lei n\u00ba 12.865\/13 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"69\" rowspan=\"2\" width=\"123\">3858<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Reabertura Lei n\u00ba 11.941, de 2009 - PGFN - Demais D\u00e9bitos - Parcelamento de Saldo Remanescente dos Programas Refis, Paes, Paex e Parcelamentos Ordin\u00e1rios - Art. 3\u00ba<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=93&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2013\/Lei\/L12865.htm#art17.\">Lei n\u00ba 12.865\/13 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3870<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Reabertura Lei n\u00ba 11.941, de 2009 - PGFN - Parcelamento D\u00edvida Decorrente de Aproveitamento Indevido de Cr\u00e9ditos de IPI - Art. 2\u00ba<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=93&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2013\/Lei\/L12865.htm#art17.\">Lei n\u00ba 12.865\/13 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3887<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Reabertura Lei n\u00ba 11.941, de 2009 - RFB - D\u00e9bitos Previdenci\u00e1rios Parcelamento de D\u00edvidas N\u00e3o Parceladas Anteriormente - Art. 1\u00ba<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=93&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2013\/Lei\/L12865.htm#art17.\">Lei n\u00ba 12.865\/13 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"69\" rowspan=\"2\" width=\"123\">3926<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Reabertura Lei n\u00ba 11.941, de 2009 - RFB - D\u00e9bitos Previdenci\u00e1rios Parcelamento de Saldo Remanescente dos Programas Refis, Paes, Paex e Parcelamentos Ordin\u00e1rios - Art. 3\u00ba<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=93&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2013\/Lei\/L12865.htm#art17.\">Lei n\u00ba 12.865\/13 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3932<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Reabertura Lei n\u00ba 11.941, de 2009 - RFB - Demais D\u00e9bitos - Parcelamento de D\u00edvidas N\u00e3o Parceladas Anteriormente - Art. 1\u00ba<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=93&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2013\/Lei\/L12865.htm#art17.\">Lei n\u00ba 12.865\/13 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"69\" rowspan=\"2\" width=\"123\">3955<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Reabertura Lei n\u00ba 11.941, de 2009 - RFB - Demais D\u00e9bitos - Parcelamento de Saldo Remanescente dos Programas Refis, Paes, Paex e Parcelamentos Ordin\u00e1rios - Art. 3\u00ba<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=93&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2013\/Lei\/L12865.htm#art17.\">Lei n\u00ba 12.865\/13 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4720<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">PGFN - D\u00e9bitos Previdenci\u00e1rios<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=102&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2014\/lei\/L12996.htm#art2..\">Lei n\u00ba 12.996\/14 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4737<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">PGFN - Demais D\u00e9bitos<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=102&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2014\/lei\/L12996.htm#art2..\">Lei n\u00ba 12.996\/14 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4743<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">RFB - D\u00e9bitos Previdenci\u00e1rios<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=102&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2014\/lei\/L12996.htm#art2..\">Lei n\u00ba 12.996\/14 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4750<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">RFB - Demais D\u00e9bitos<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=102&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2014\/lei\/L12996.htm#art2..\">Lei n\u00ba 12.996\/14 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4059<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">RFB - Parcelamento IRPJ\/CSLL<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=102&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2013\/lei\/l12865.htm#art40\">Lei n\u00ba 12.865\/13 Art. 40<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4065<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">PGFN - Parcelamento IRPJ\/CSLL<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=102&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2013\/lei\/l12865.htm#art40\">Lei n\u00ba 12.865\/13 Art. 40<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4007<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">RFB - Parcelamento - PIS\/Cofins - Institui\u00e7\u00f5es Financeiras e Cia Seguradoras <\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=102&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2013\/lei\/l12865.htm#art39\">Lei n\u00ba 12.865\/13 Art. 39<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4013<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">PGFN - Parcelamento - PIS\/Cofins - Institui\u00e7\u00f5es Financeiras e Cia Seguradoras <\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=102&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2013\/lei\/l12865.htm#art39\">Lei n\u00ba 12.865\/13 Art. 39<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4020<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">RFB - Parcelamento PIS\/Cofins<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=102&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2013\/lei\/l12865.htm#art39\">Lei n\u00ba 12.865\/13 Art. 39 \u00a7 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4042<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">PGFN - Parcelamento PIS\/Cofins<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=102&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2013\/lei\/l12865.htm#art39\">Lei n\u00ba 12.865\/13 Art. 39 \u00a7 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">--<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Programa de Regulariza\u00e7\u00e3o Tribut\u00e1ria - D\u00e9bitos Previdenci\u00e1rios<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=126&origem=menu\">GPS<\/a><\/td>\n      <td width=\"504\"> \/ <\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2015-2018\/2017\/mpv\/mpv766impressao.htm\">MP n\u00ba 766\/17 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">--<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Programa de Regulariza\u00e7\u00e3o Tribut\u00e1ria - Demais D\u00e9bitos<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=10014&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\"> \/ <\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2015-2018\/2017\/mpv\/mpv766impressao.htm\">MP n\u00ba 766\/17 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">--<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Programa Especial de Regulariza\u00e7\u00e3o Tribut\u00e1ria - D\u00e9bitos Previdenci\u00e1rios<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=10016&origem=menu\">GPS<\/a><\/td>\n      <td width=\"504\"> \/ <\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2015-2018\/2017\/lei\/l13496.htm\">Lei n\u00ba 13.496\/17 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">--<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Programa Especial de Regulariza\u00e7\u00e3o Tribut\u00e1ria - Demais D\u00e9bitos<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=10014&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\"> \/ <\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2015-2018\/2017\/lei\/l13496.htm\">Lei n\u00ba 13.496\/17 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5161<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td>Programa de Regulariza\u00e7\u00e3o Tribut\u00e1ria Rural (PRR) <\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (30\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\"><a href=\"https:\/\/servicos.receitafederal.gov.br\/login?redirectUrl=https:\/\/cav.receita.fazenda.gov.br\/eCAC\/publico\/login.aspx?sistema=10042\">DARF<\/a><\/td>\n      <td width=\"504\"> \/ <\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2015-2018\/2018\/Lei\/l13606.htm\">Lei n\u00ba 13.606\/18<\/a><\/td>\n    <\/tr>\n  <\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<table width=\"750\" border=\"1\" cellpadding=\"0\" cellspacing=\"0\" bordercolor=\"#CCCCCC\">   <tbody>\n    <tr>\n      <td height=\"41\" width=\"178\"><strong>Prazo de Apresenta\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"178\"><strong>Interessado<\/strong><\/td>\n      <td width=\"587\"><strong>Declara\u00e7\u00f5es, Demonstrativos e Documentos<\/strong><\/td>\n      <td width=\"209\"><strong>Per\u00edodo de Refer\u00eancia<\/strong><\/td>\n      <td width=\"308\"><strong>Base Normativa<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"21\">30<\/td>\n      <td>PJ\/PF<\/td>\n      <td width=\"587\">DCTFWeb \u2013 Declara\u00e7\u00e3o de D\u00e9bitos e Cr\u00e9ditos Tribut\u00e1rios Federais <\/td>\n      <td>Maio\/2026<\/td>\n      <td><a href=\"https:\/\/normasinternet2.receita.fazenda.gov.br\/#\/consulta\/externa\/119859\">Instru\u00e7\u00e3o Normativa RFB n\u00ba 2.237\/2024<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"21\">30<\/td>\n      <td>PJ\/PF<\/td>\n      <td width=\"587\">DME \u2013 Declara\u00e7\u00e3o de Opera\u00e7\u00f5es Liquidadas com Moeda em Esp\u00e9cie <\/td>\n      <td>Maio\/2026<\/td>\n      <td><a href=\"https:\/\/normasinternet2.receita.fazenda.gov.br\/#\/consulta\/externa\/92278\">Instru\u00e7\u00e3o Normativa RFB n\u00ba 1.761\/2017<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"21\">30<\/td>\n      <td>PJ\/PF<\/td>\n      <td>DOI \u2013 Declara\u00e7\u00e3o sobre Opera\u00e7\u00f5es Imobili\u00e1rias <\/td>\n      <td>Maio\/2026<\/td>\n      <td><a href=\"https:\/\/normasinternet2.receita.fazenda.gov.br\/#\/consulta\/externa\/141910\">Instru\u00e7\u00e3o Normativa RFB n\u00ba 2.186\/2024<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"21\">30<\/td>\n      <td>PJ<\/td>\n      <td>ECD \u2013 Escritura\u00e7\u00e3o Cont\u00e1bil Digital<\/td>\n      <td>Ano-calend\u00e1rio de 2025<\/td>\n      <td><a href=\"https:\/\/normasintranet2.receita.fazenda.gov.br\/#\/consulta\/interna\/149930\">Instru\u00e7\u00e3o Normativa RFB n\u00ba 2.003\/2021<\/a><\/td>\n    <\/tr>\n  <\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<\/div><table cellpadding=\"0\" cellspacing=\"0\" class=\"grid\"><thead><tr class=\"headings\"><th><a href=\"javascript:void(0)\" onclick=\"window.location.href='?Mes=5&Ano=2026'\">&lt;<\/a><\/th><th colspan=\"5\">JUN\/2026<\/th><th><a href=\"javascript:void(0)\" onclick=\"window.location.href='?Mes=7&Ano=2026'\">&gt;<\/a><\/th><\/tr><tr class=\"headings gradiente\"><th width=\"14%\" style=\"border-left:1px solid #DADFE0;\"><a><span>D<\/span><\/a><\/th><th width=\"14%\"><span><a>S<\/span><\/a><\/th><th width=\"14%\"><span><a>T<\/span><\/a><\/th><th width=\"14%\"><span><a>Q<\/span><\/a><\/th><th width=\"14%\"><span><a>Q<\/span><\/a><\/th><th width=\"14%\"><span><a>S<\/span><\/a><\/th><th width=\"14%\"><span><a>S<\/a><\/span><\/th><\/tr><\/thead><tbody><tr class=\"calendar-row calendar\"><td class=\"calendar-day-np\" style=\"border-left:0px;\">&nbsp;<\/td><td id=\"2026-06-01\" class=\"calendarDay\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis1\">01<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-06-02\" class=\"calendarDay\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis2\">02<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-06-03\" class=\"calendarDay marked\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis3\">03<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-06-04\" class=\"calendarDay\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis4\">04<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-06-05\" class=\"calendarDay marked\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis5\">05<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-06-06\" class=\"calendarDay\" style=\"border-right:1px solid #DADFE0;\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis6\">06<\/a>\n\t\t\t\t<\/div><\/td><\/tr><tr class=\"calendar-row calendar\"><td id=\"2026-06-07\" class=\"domingo\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis7\">07<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-06-08\" class=\"calendarDay\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis8\">08<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-06-09\" class=\"calendarDay\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis9\">09<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-06-10\" class=\"calendarDay marked\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis10\">10<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-06-11\" class=\"calendarDay\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis11\">11<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-06-12\" class=\"calendarDay\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis12\">12<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-06-13\" class=\"calendarDay\" style=\"border-right:1px solid #DADFE0;\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis13\">13<\/a>\n\t\t\t\t<\/div><\/td><\/tr><tr class=\"calendar-row calendar\"><td id=\"2026-06-14\" class=\"domingo\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis14\">14<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-06-15\" class=\"calendarDay marked\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis15\">15<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-06-16\" class=\"calendarDay\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis16\">16<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-06-17\" class=\"calendarDay\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis17\">17<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-06-18\" class=\"calendarDay\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis18\">18<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-06-19\" class=\"calendarDay marked\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis19\">19<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-06-20\" class=\"calendarDay marked\" style=\"border-right:1px solid #DADFE0;\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis20\">20<\/a>\n\t\t\t\t<\/div><\/td><\/tr><tr class=\"calendar-row calendar\"><td id=\"2026-06-21\" class=\"domingo\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis21\">21<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-06-22\" class=\"calendarDay marked\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis22\">22<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-06-23\" class=\"calendarDay\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis23\">23<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-06-24\" class=\"calendarDay marked\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis24\">24<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-06-25\" class=\"calendarDay marked\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis25\">25<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-06-26\" class=\"calendarDay\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis26\">26<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-06-27\" class=\"calendarDay\" style=\"border-right:1px solid #DADFE0;\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis27\">27<\/a>\n\t\t\t\t<\/div><\/td><\/tr><tr class=\"calendar-row calendar\"><td id=\"2026-06-28\" class=\"domingo\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis28\">28<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-06-29\" class=\"calendarDay\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis29\">29<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-06-30\" class=\"calendarDay marked\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis30\">30<\/a>\n\t\t\t\t<\/div><\/td><td class=\"calendar-day-np\"><\/td><td class=\"calendar-day-np\"><\/td><td class=\"calendar-day-np\"><\/td><td class=\"calendar-day-np\"><\/td><\/tr><\/tbody><\/table> \n<\/form>\n<\/span>\n<!-- CJT Shortcode Block (1) - calendario-federal - END -->\n\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ebe99d3 e-con-full e-flex e-con e-parent\" data-id=\"ebe99d3\" data-element_type=\"container\" id=\"contato\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;container_type&quot;:&quot;flex&quot;}\" data-core-v316-plus=\"true\">\n\t\t<div class=\"elementor-element elementor-element-73c4555 e-con-full e-flex e-con e-child\" data-id=\"73c4555\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;background_background&quot;:&quot;classic&quot;,&quot;container_type&quot;:&quot;flex&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-b09d135 e-con-full e-flex e-con e-child\" data-id=\"b09d135\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;background_background&quot;:&quot;classic&quot;,&quot;container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6facf90 aux-appear-watch-animation aux-fade-in-up-1 elementor-widget elementor-widget-aux_modern_heading\" data-id=\"6facf90\" data-element_type=\"widget\" data-widget_type=\"aux_modern_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<section class=\"aux-widget-modern-heading\">\n            <div class=\"aux-widget-inner\"><h2 class=\"aux-modern-heading-primary\">Quer mudar de contabilidade?<\/h2><h3 class=\"aux-modern-heading-secondary\"><span class=\"aux-head-before\">Fa\u00e7a uma cota\u00e7\u00e3o<\/span><\/h3><div class=\"aux-modern-heading-divider\"><\/div><div class=\"aux-modern-heading-description\"><p>Nossa equipe est\u00e1 sempre pronta para lhe atender.<\/p><\/div><\/div>\n        <\/section>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e7fcf08 elementor-button-align-start elementor-widget elementor-widget-form\" data-id=\"e7fcf08\" data-element_type=\"widget\" data-settings=\"{&quot;step_next_label&quot;:&quot;Next&quot;,&quot;step_previous_label&quot;:&quot;Previous&quot;,&quot;button_width&quot;:&quot;100&quot;,&quot;step_type&quot;:&quot;number_text&quot;,&quot;step_icon_shape&quot;:&quot;circle&quot;}\" data-widget_type=\"form.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<form class=\"elementor-form\" method=\"post\" name=\"contato\">\n\t\t\t<input type=\"hidden\" name=\"post_id\" value=\"87\"\/>\n\t\t\t<input type=\"hidden\" name=\"form_id\" value=\"e7fcf08\"\/>\n\t\t\t<input type=\"hidden\" name=\"referer_title\" value=\"Musachi Cont\u00e1bil\" \/>\n\n\t\t\t\n\t\t\t<div class=\"elementor-form-fields-wrapper elementor-labels-\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-nome elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-nome\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tNome completo\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[nome]\" id=\"form-field-nome\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"Nome completo\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-phone elementor-col-50 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-phone\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tTelefone\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[phone]\" id=\"form-field-phone\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"Telefone\" required=\"required\" aria-required=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-email elementor-field-group elementor-column elementor-field-group-field_5e449b0 elementor-col-50 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_5e449b0\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tEmail\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"email\" name=\"form_fields[field_5e449b0]\" id=\"form-field-field_5e449b0\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"Email\" required=\"required\" aria-required=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-textarea elementor-field-group elementor-column elementor-field-group-message elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-message\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tMensagem\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t<textarea class=\"elementor-field-textual elementor-field  elementor-size-sm\" name=\"form_fields[message]\" id=\"form-field-message\" rows=\"4\" placeholder=\"Mensagem\"><\/textarea>\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-group elementor-column elementor-field-type-submit elementor-col-100 e-form__buttons\">\n\t\t\t\t\t<button type=\"submit\" class=\"elementor-button elementor-size-sm\">\n\t\t\t\t\t\t<span >\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\" elementor-button-icon\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Enviar<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/button>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/form>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ac1a0a4 e-con-full e-flex e-con e-child\" data-id=\"ac1a0a4\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-48a6305 aux-appear-watch-animation aux-fade-in-right-1 elementor-widget elementor-widget-aux_image\" data-id=\"48a6305\" data-element_type=\"widget\" data-widget_type=\"aux_image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<section class=\"widget-container aux-widget-image aux-alignnone aux-parent-au0e6b70ef\" style=\"\" >\n    <div class=\"aux-media-hint-frame \">\n        <div class=\"aux-media-image \" >\n        \n            \n\n            \n            <img loading=\"lazy\" decoding=\"async\" width=\"1600\" height=\"1451\" src=\"https:\/\/musachicontabil.com.br\/wp-content\/uploads\/2022\/03\/Mask_Group_56-01.jpg\" class=\"aux-attachment aux-featured-image aux-attachment-id-271\" alt=\"Mask_Group_56-01\" data-ratio=\"1.1\" data-original-w=\"1600\" \/>            \n                <\/div>\n    <\/div>\n\n<\/section><!-- widget-container -->\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-24f93cb e-con-full e-flex e-con e-parent\" data-id=\"24f93cb\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;background_background&quot;:&quot;gradient&quot;,&quot;container_type&quot;:&quot;flex&quot;}\" data-core-v316-plus=\"true\">\n\t\t<div class=\"elementor-element elementor-element-05edcbd e-con-full e-flex e-con e-child\" data-id=\"05edcbd\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-457e8f2 elementor-widget__width-auto aux-appear-watch-animation aux-fade-in-right elementor-widget elementor-widget-aux_simple_svg\" data-id=\"457e8f2\" data-element_type=\"widget\" data-widget_type=\"aux_simple_svg.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t    <div class=\"aux-widget-container aux-simple-svg-container\">\n        <div class=\"aux-widget-container-inner\">\n            <div class=\"aux-the-svg\"><img decoding=\"async\" src=\"https:\/\/musachicontabil.com.br\/wp-content\/uploads\/2020\/05\/emergency_call_1.svg\" title=\"demo-attachment-309-emergency_call_1\" alt=\"demo-attachment-309-emergency_call_1\" loading=\"lazy\" \/><\/div>\n        <\/div>\n    <\/div>\n    \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-54f3bbc elementor-widget__width-auto elementor-widget-tablet__width-auto aux-appear-watch-animation aux-fade-in-right elementor-widget elementor-widget-aux_modern_heading\" data-id=\"54f3bbc\" data-element_type=\"widget\" data-widget_type=\"aux_modern_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<section class=\"aux-widget-modern-heading\">\n            <div class=\"aux-widget-inner\"><h2 class=\"aux-modern-heading-primary\">Quer entrar em contato conosco?<\/h2><h3 class=\"aux-modern-heading-secondary\"><span class=\"aux-head-before\">+55 (11) 95359-8315<\/span><\/h3><\/div>\n        <\/section>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3e945d7 e-con-full e-flex e-con e-child\" data-id=\"3e945d7\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-84bca55 elementor-widget__width-auto elementor-widget-tablet__width-inherit aux-appear-watch-animation aux-fade-in-right elementor-widget elementor-widget-aux_modern_heading\" data-id=\"84bca55\" 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\">Gostaria de fazer uma cota\u00e7\u00e3o??<\/h2><\/div>\n        <\/section>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4e7410b aux-appear-watch-animation aux-fade-in-up elementor-widget elementor-widget-aux_modern_button\" data-id=\"4e7410b\" data-element_type=\"widget\" data-widget_type=\"aux_modern_button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t    <div class=\"aux-modern-button-wrapper aux-modern-button-align-left\" >\n                    <a class=\"aux-modern-button aux-info aux-modern-button-md aux-modern-button-normal aux-modern-button-default aux-icon-\" href=\"#contato\">\n                <div class=\"aux-overlay\"><\/div>\n                                    <div class=\"aux-icon \">\n                                            <\/div>\n                                <div class=\"aux-text\">\n<span class=\"aux-text-before\">CLIQUE AQUI<\/span>                <\/div>\n            <\/a>\n            \n    <\/div>\n\n    \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Assessoria Cont\u00e1bil Vamos formar uma parceria de sucesso. Solu\u00e7\u00f5es cont\u00e1beis do tamanho da sua empresa. Excel\u00eancia h\u00e1 mais de 10 anos.Ligue-nos e fa\u00e7a um or\u00e7amento. SAIBA MAIS Nossos Servi\u00e7os Consultoria Cont\u00e1bil Assessoria Fiscal Recursos Humanos Assessoria Empresarial Musachi Cont\u00e1bil Seja bem-vindo ao nosso site Aqui voc\u00ea ir\u00e1 conhecer nossa filosofia de trabalho e nossos servi\u00e7os, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"templates\/page-builder-content.php","meta":{"footnotes":""},"class_list":["post-87","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/musachicontabil.com.br\/index.php\/wp-json\/wp\/v2\/pages\/87","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/musachicontabil.com.br\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/musachicontabil.com.br\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/musachicontabil.com.br\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/musachicontabil.com.br\/index.php\/wp-json\/wp\/v2\/comments?post=87"}],"version-history":[{"count":249,"href":"https:\/\/musachicontabil.com.br\/index.php\/wp-json\/wp\/v2\/pages\/87\/revisions"}],"predecessor-version":[{"id":450,"href":"https:\/\/musachicontabil.com.br\/index.php\/wp-json\/wp\/v2\/pages\/87\/revisions\/450"}],"wp:attachment":[{"href":"https:\/\/musachicontabil.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=87"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}