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Date: Mon, 19 Aug 2024 10:34:55 -0300
To: dananunes@sindsorvetes.com.br
From: Para Compradores - Treinamento 2024 <jarosselio-0z2@knowhowempresarial.com.br>
Subject: =?iso-8859-1?Q?Treinamento_da_=C1rea_Fiscal_para_Compradores_-_19_de_Setembro/2024.__(250013449)?=
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Treinamento da =C3=81rea Fiscal para Compradores=0A=0A19 de Setembro de 202=
4 (08h30 =C3=A0s 17h30)=0A=0AOnline =E2=80=93 Transmiss=C3=A3o ao Vivo =
=E2=80=93 Utiliza=C3=A7=C3=A3o do App de Webconfer=C3=AAncia ZOOM=0A=0AMais=
 informa=C3=A7=C3=B5es sobre o treinamento: [acessando aqui diretamente](ht=
tps://vps43087.publiccloud.com.br/?qs=3D24s21343q2e4s2p2y2e434z2842364y2a44=
4i4a4u526u5k5l463p4e4l4d4z5k4m4t494r49416n294s5d4q2a4i4g4b4f4l436m5o446c4q5=
g4o484n4a4y5q5h5r5o254l4i4t2b4y5&lin=3D12375)=0A=0A=0AO Sistema Tribut=
=C3=A1rio Nacional Brasileiro =C3=A9 marcado pela sua complexidade, especia=
lmente em rela=C3=A7=C3=A3o aos tributos sobre bens e servi=C3=A7os. Nesses=
 tributos existem benef=C3=ADcios fiscais, regimes especiais, isen=C3=A7=
=C3=B5es e redu=C3=A7=C3=B5es de bases de c=C3=A1lculo, cuja regula=C3=
=A7=C3=A3o =C3=A9 feita por diversas leis, decretos, regulamentos e portari=
as emitidas nas tr=C3=AAs esferas de governo: Uni=C3=A3o, Estados e Munic=
=C3=ADpios.=0A=0ANesse cen=C3=A1rio =C3=A9 fundamental ao profissional de c=
ompras,  atualizar-se sobre as quest=C3=B5es relacionadas aos aspectos fisc=
ais de seu neg=C3=B3cio, gerando assim vantagens competitivas =C3=A0 sua em=
presa.=0A=0AObjetivos=0A=0AO Treinamento da =C3=81rea Fiscal para Comprador=
es tem por objetivo apresentar aos participantes as particularidades dos pr=
incipais tributos incidentes sobre as opera=C3=A7=C3=B5es existentes em um =
Departamento de Compras ou de Contrata=C3=A7=C3=A3o de Servi=C3=A7os. O tre=
inamento abordar=C3=A1 diversos temas tribut=C3=A1rios de grande relev=
=C3=A2ncia, dentre eles: Regimes Tribut=C3=A1rios (Lucro Real, Lucro Presum=
ido e Simples Nacional), Apura=C3=A7=C3=A3o de PIS e COFINS, Apura=C3=A7=
=C3=A3o de ISS, Apura=C3=A7=C3=A3o de IPI e Apura=C3=A7=C3=A3o de ICMS. No =
treinamento ser=C3=A3o analisadas opera=C3=A7=C3=B5es pass=C3=ADveis de apr=
oveitamento de cr=C3=A9dito, bem como institutos importantes como: ICMS-ST =
e DIFAL. Por fim, o treinamento apresentar=C3=A1 informa=C3=A7=C3=B5es sobr=
e a Reforma Tribut=C3=A1ria.=0A=0AP=C3=BAblico-alvo=0A=0AProfissionais atua=
ntes nos seguintes departamentos: compras, fiscal, tribut=C3=A1rio, finance=
iro, suprimentos, jur=C3=ADdico, contabilidade, dentre outros interessados.=
=0A=0AConte=C3=BAdo Program=C3=A1tico=0A=0A1) Obriga=C3=A7=C3=A3o tribut=
=C3=A1ria=0A=0A- Base Legal=0A- Conceito=0A- Esp=C3=A9cies: Principal e Ace=
ss=C3=B3ria=0A- Exemplos de obriga=C3=A7=C3=B5es tribut=C3=A1rias=0A=0A2) R=
egimes Tribut=C3=A1rios=0A=0A- Bases Legais=0A- Conceitos=0A- Particularida=
des do Regime do Lucro Real=0A- Particularidades do Regime do Lucro Presumi=
do=0A- Particularidades do Regime do Simples Nacional e seu impacto no ICMS=
=0A=0A3) Apura=C3=A7=C3=A3o do IRPJ e CSLL=0A=0A- Bases Legais=0A- Conceito=
s=0A- Demonstrativos de c=C3=A1lculo=0A=0A4) Apura=C3=A7=C3=A3o de PIS e CO=
FINS=0A=0A- Base Legal=0A- Conceitos=0A- Regimes de Apura=C3=A7=C3=A3o: Cum=
ulativo e N=C3=A3o Cumulativo=0A- Apura=C3=A7=C3=A3o da Base de C=C3=A1lcul=
o=0A- Al=C3=ADquota aplic=C3=A1veis=0A- Cr=C3=A9ditos admiss=C3=ADveis no L=
ucro Real=0A=0A5) Apura=C3=A7=C3=A3o do ISS=0A=0A- Base legal=0A- Conceito=
=0A- Fato Gerador=0A- Incid=C3=AAncia e n=C3=A3o incid=C3=AAncia=0A- Local =
de presta=C3=A7=C3=A3o de servi=C3=A7o=0A- Apura=C3=A7=C3=A3o da base de c=
=C3=A1lculo do ISS=0A- Al=C3=ADquotas do ISS=0A- Sujeito passivo do ISS=0A-=
 Cadastros Municipais=0A- Substitui=C3=A7=C3=A3o Tribut=C3=A1ria do ISS=0A=
=0A6) Apura=C3=A7=C3=A3o do IPI=0A=0A- Base Legal=0A- Conceito=0A- Caracter=
=C3=ADsticas do IPI=0A- Conceito de industrializa=C3=A7=C3=A3o=0A- Apura=
=C3=A7=C3=A3o da base de c=C3=A1lculo do IPI=0A- Al=C3=ADquotas do IPI=0A=
=0A7) Apura=C3=A7=C3=A3o do ICMS=0A=0A- Base Legal=0A- Conceito=0A- An=
=C3=A1lise do ICMS pr=C3=B3prio=0A- Opera=C3=A7=C3=B5es de compra para reve=
nda, compra para industrializa=C3=A7=C3=A3o e compra para o ativo=0A- Opera=
=C3=A7=C3=B5es de compra para uso e consumo=0A- An=C3=A1lise do Diferencial=
 de Al=C3=ADquota=0A- Substitui=C3=A7=C3=A3o Tribut=C3=A1ria do ICMS=0A=0A8=
) Reforma Tribut=C3=A1ria=0A=0ACarga Hor=C3=A1ria: 8 horas=0A=0AMais inform=
a=C3=A7=C3=B5es sobre o treinamento: [acessando aqui diretamente](https://v=
ps43087.publiccloud.com.br/?qs=3D24s21343q2e4s2p2y2e434z2842364y2a444i4a4u5=
26u5k5l463p4e4l4d4z5k4m4t494r49416n294s5d4q2a4i4g4b4f4l436m5o446c4q5g4o484n=
4a4y5q5h5r5o254l4i4t2b4y5&lin=3D12375)=0A=0A=0A=0A=0A=0Apromo-2024: 25001-3=
449=0A=0A=0A=0A=0A=0A=0A=0Apara descadastrar seu e-mail, [acesse aqui](http=
s://vps43087.publiccloud.com.br/?qr=3D24s21343q2e4s2p2y2e434z2842364y2a444i=
4a4u526u5k5l463p4e4l4d4z5k4m4t494r49416n294s5d4q2a4i4g4b4f4l436m5o446c4q5g4=
o484n4a4y5q5h5r5o254l4i4t2b4y5) e selecione a sua preferencia.
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<html>
<head>
=09<title>Treinamento da =C1rea Fiscal para Compradores - 19 de Setembro/20=
24.  (250013449) | 19/08/2024</title>
</head>
<body>
<h1 align=3D"center" style=3D"-webkit-text-stroke-width:0px; margin-top:0cm=
; text-align:center" ><br />
<span style=3D"font-size:18pt" ><span style=3D"font-family:Aptos, sans-seri=
f" ><span style=3D"font-weight:bold" ><span style=3D"color:#222222" ><span =
style=3D"font-style:normal" ><span style=3D"font-variant-ligatures:normal" =
><span style=3D"font-variant-caps:normal" ><span style=3D"letter-spacing:no=
rmal" ><span style=3D"orphans:2" ><span style=3D"text-transform:none" ><spa=
n style=3D"widows:2" ><span style=3D"word-spacing:0px" ><span style=3D"whit=
e-space:normal" ><span style=3D"background-color:#ffffff" ><span style=3D"t=
ext-decoration-thickness:initial" ><span style=3D"text-decoration-style:ini=
tial" ><span style=3D"text-decoration-color:initial" ><span style=3D"line-h=
eight:27.6px" ><strong><span style=3D"font-family:Verdana, sans-serif" ><sp=
an style=3D"color:#4ea72e" >Treinamento da &Aacute;rea Fiscal para Comprado=
res</span></span></strong></span></span></span></span></span></span></span>=
</span></span></span></span></span></span></span></span></span></span></spa=
n></h1>

<h3 align=3D"center" style=3D"margin-right:0cm; margin-left:0cm; -webkit-te=
xt-stroke-width:0px; text-align:center" ><span style=3D"font-size:13.5pt" >=
<span style=3D"font-family:Aptos, sans-serif" ><span style=3D"font-weight:b=
old" ><span style=3D"color:#222222" ><span style=3D"font-style:normal" ><sp=
an style=3D"font-variant-ligatures:normal" ><span style=3D"font-variant-cap=
s:normal" ><span style=3D"letter-spacing:normal" ><span style=3D"orphans:2"=
 ><span style=3D"text-transform:none" ><span style=3D"widows:2" ><span styl=
e=3D"word-spacing:0px" ><span style=3D"white-space:normal" ><span style=3D"=
background-color:#ffffff" ><span style=3D"text-decoration-thickness:initial=
" ><span style=3D"text-decoration-style:initial" ><span style=3D"text-decor=
ation-color:initial" ><span style=3D"line-height:20.7px" ><span style=3D"fo=
nt-size:14pt" ><span style=3D"line-height:21.4667px" ><span style=3D"font-f=
amily:Verdana, sans-serif" ><span style=3D"color:red" >19 de Setembro de 20=
24 (08h30 &agrave;s 17h30)</span></span></span></span></span></span></span>=
</span></span></span></span></span></span></span></span></span></span></spa=
n></span></span></span></span></h3>

<h3 align=3D"center" style=3D"margin-right:0cm; margin-left:0cm; -webkit-te=
xt-stroke-width:0px; text-align:center" ><span style=3D"font-size:13.5pt" >=
<span style=3D"font-family:Aptos, sans-serif" ><span style=3D"font-weight:b=
old" ><span style=3D"color:#222222" ><span style=3D"font-style:normal" ><sp=
an style=3D"font-variant-ligatures:normal" ><span style=3D"font-variant-cap=
s:normal" ><span style=3D"letter-spacing:normal" ><span style=3D"orphans:2"=
 ><span style=3D"text-transform:none" ><span style=3D"widows:2" ><span styl=
e=3D"word-spacing:0px" ><span style=3D"white-space:normal" ><span style=3D"=
background-color:#ffffff" ><span style=3D"text-decoration-thickness:initial=
" ><span style=3D"text-decoration-style:initial" ><span style=3D"text-decor=
ation-color:initial" ><span style=3D"line-height:20.7px" ><strong><span sty=
le=3D"font-size:14pt" ><span style=3D"line-height:21.4667px" ><span style=
=3D"font-family:Verdana, sans-serif" ><span style=3D"color:#4ea72e" >Online=
 &ndash; Transmiss&atilde;o ao Vivo &ndash;&nbsp;Utiliza&ccedil;&atilde;o d=
o App de Webconfer&ecirc;ncia ZOOM</span></span></span></span></strong></sp=
an></span></span></span></span></span></span></span></span></span></span></=
span></span></span></span></span></span></span><br />
<br />
<span style=3D"font-style: normal;" ><span style=3D"font-variant-ligatures:=
 normal;" ><span style=3D"font-variant-caps: normal;" ><span style=3D"font-=
weight: 400;" ><span style=3D"letter-spacing: normal;" ><span style=3D"orph=
ans: 2;" ><span style=3D"text-transform: none;" ><span style=3D"white-space=
: normal;" ><span style=3D"widows: 2;" ><span style=3D"word-spacing: 0px;" =
><span style=3D"background-color: rgb(255, 255, 255);" ><span style=3D"text=
-decoration-thickness: initial;" ><span style=3D"text-decoration-style: ini=
tial;" ><span style=3D"text-decoration-color: initial;" ><b style=3D"color:=
 rgb(34, 34, 34); font-family: Arial, Helvetica, sans-serif; font-size: sma=
ll;" ><span style=3D"font-size:14pt" ><span style=3D"font-family:Verdana, s=
ans-serif" ><span style=3D"color:#1f4e79" >Mais informa&ccedil;&otilde;es s=
obre o treinamento:</span></span></span></b><b style=3D"color: rgb(34, 34, =
34); font-family: Arial, Helvetica, sans-serif; font-size: small;" ><span s=
tyle=3D"font-size:14pt" ><span style=3D"font-family:Verdana, sans-serif" ><=
span style=3D"color:#1f4e79" >&nbsp;</span></span></span></b><strong><a hre=
f=3D"https://vps43087.publiccloud.com.br/?qs=3D24s21343q2e4s2p2y2e434z28423=
64y2a444i4a4u526u5k5l463p4e4l4d4z5k4m4t494r49416n294s5d4q2a4i4g4b4f4l436m5o=
446c4q5g4o484n4a4y5q5h5r5o254l4i4t2b4y5&lin=3D12375" style=3D"color: rgb(17=
, 85, 204); font-family: Verdana, sans-serif; font-size: 14pt;" target=3D"_=
blank" >acessando aqui diretamente</a></strong></span></span></span></span>=
</span></span></span></span></span></span></span></span></span></span></h3>

<p style=3D"text-align:start; -webkit-text-stroke-width:0px" ><br />
<span style=3D"font-size:small" ><span style=3D"color:#222222" ><span style=
=3D"font-family:Arial, Helvetica, sans-serif" ><span style=3D"font-style:no=
rmal" ><span style=3D"font-variant-ligatures:normal" ><span style=3D"font-v=
ariant-caps:normal" ><span style=3D"font-weight:400" ><span style=3D"letter=
-spacing:normal" ><span style=3D"orphans:2" ><span style=3D"text-transform:=
none" ><span style=3D"widows:2" ><span style=3D"word-spacing:0px" ><span st=
yle=3D"white-space:normal" ><span style=3D"background-color:#ffffff" ><span=
 style=3D"text-decoration-thickness:initial" ><span style=3D"text-decoratio=
n-style:initial" ><span style=3D"text-decoration-color:initial" ><span styl=
e=3D"line-height:14.95px" ><span style=3D"font-family:Verdana, sans-serif" =
>O&nbsp;<strong><span style=3D"font-family:Verdana, sans-serif" ><span styl=
e=3D"color:#4ea72e" >Sistema Tribut&aacute;rio Nacional Brasileiro</span></=
span></strong>&nbsp;&eacute; marcado pela sua complexidade, especialmente e=
m rela&ccedil;&atilde;o aos&nbsp;<strong><span style=3D"font-family:Verdana=
, sans-serif" ><span style=3D"color:#4ea72e" >tributos sobre bens e servi&c=
cedil;os</span></span></strong>. Nesses tributos existem&nbsp;<strong><span=
 style=3D"font-family:Verdana, sans-serif" ><span style=3D"color:#4ea72e" >=
benef&iacute;cios fiscais, regimes especiais, isen&ccedil;&otilde;es e redu=
&ccedil;&otilde;es de bases de c&aacute;lculo</span></span></strong>, cuja =
regula&ccedil;&atilde;o &eacute; feita por diversas leis, decretos, regulam=
entos e portarias emitidas nas tr&ecirc;s esferas de governo:&nbsp;<strong>=
<span style=3D"font-family:Verdana, sans-serif" ><span style=3D"color:#4ea7=
2e" >Uni&atilde;o, Estados e Munic&iacute;pios</span></span></strong>.</spa=
n></span></span></span></span></span></span></span></span></span></span></s=
pan></span></span></span></span></span></span></span></p>

<p style=3D"text-align:start; -webkit-text-stroke-width:0px" ><span style=
=3D"font-size:small" ><span style=3D"color:#222222" ><span style=3D"font-fa=
mily:Arial, Helvetica, sans-serif" ><span style=3D"font-style:normal" ><spa=
n style=3D"font-variant-ligatures:normal" ><span style=3D"font-variant-caps=
:normal" ><span style=3D"font-weight:400" ><span style=3D"letter-spacing:no=
rmal" ><span style=3D"orphans:2" ><span style=3D"text-transform:none" ><spa=
n style=3D"widows:2" ><span style=3D"word-spacing:0px" ><span style=3D"whit=
e-space:normal" ><span style=3D"background-color:#ffffff" ><span style=3D"t=
ext-decoration-thickness:initial" ><span style=3D"text-decoration-style:ini=
tial" ><span style=3D"text-decoration-color:initial" ><span style=3D"line-h=
eight:14.95px" ><span style=3D"font-family:Verdana, sans-serif" >Nesse cen&=
aacute;rio &eacute; fundamental ao&nbsp;<strong><span style=3D"font-family:=
Verdana, sans-serif" ><span style=3D"color:#4ea72e" >profissional de compra=
s,&nbsp;</span></span></strong>&nbsp;atualizar-se sobre as quest&otilde;es =
relacionadas aos aspectos fiscais de seu neg&oacute;cio, gerando assim vant=
agens competitivas &agrave; sua empresa.</span></span></span></span></span>=
</span></span></span></span></span></span></span></span></span></span></spa=
n></span></span></span></p>

<h2 style=3D"margin-right:0cm; margin-left:0cm; text-align:start; -webkit-t=
ext-stroke-width:0px" ><span style=3D"font-size:18pt" ><span style=3D"font-=
family:Aptos, sans-serif" ><span style=3D"font-weight:bold" ><span style=3D=
"color:#222222" ><span style=3D"font-style:normal" ><span style=3D"font-var=
iant-ligatures:normal" ><span style=3D"font-variant-caps:normal" ><span sty=
le=3D"letter-spacing:normal" ><span style=3D"orphans:2" ><span style=3D"tex=
t-transform:none" ><span style=3D"widows:2" ><span style=3D"word-spacing:0p=
x" ><span style=3D"white-space:normal" ><span style=3D"background-color:#ff=
ffff" ><span style=3D"text-decoration-thickness:initial" ><span style=3D"te=
xt-decoration-style:initial" ><span style=3D"text-decoration-color:initial"=
 ><span style=3D"line-height:27.6px" ><strong><span style=3D"font-family:Ve=
rdana, sans-serif" ><span style=3D"color:#4ea72e" >Objetivos</span></span><=
/strong></span></span></span></span></span></span></span></span></span></sp=
an></span></span></span></span></span></span></span></span></h2>

<p style=3D"text-align:start; -webkit-text-stroke-width:0px" ><span style=
=3D"font-size:small" ><span style=3D"color:#222222" ><span style=3D"font-fa=
mily:Arial, Helvetica, sans-serif" ><span style=3D"font-style:normal" ><spa=
n style=3D"font-variant-ligatures:normal" ><span style=3D"font-variant-caps=
:normal" ><span style=3D"font-weight:400" ><span style=3D"letter-spacing:no=
rmal" ><span style=3D"orphans:2" ><span style=3D"text-transform:none" ><spa=
n style=3D"widows:2" ><span style=3D"word-spacing:0px" ><span style=3D"whit=
e-space:normal" ><span style=3D"background-color:#ffffff" ><span style=3D"t=
ext-decoration-thickness:initial" ><span style=3D"text-decoration-style:ini=
tial" ><span style=3D"text-decoration-color:initial" ><span style=3D"line-h=
eight:14.95px" ><span style=3D"font-family:Verdana, sans-serif" >O&nbsp;<st=
rong><span style=3D"font-family:Verdana, sans-serif" ><span style=3D"color:=
#4ea72e" >Treinamento da &Aacute;rea Fiscal para Compradores</span></span><=
/strong>&nbsp;tem por objetivo apresentar aos participantes as particularid=
ades dos&nbsp;<strong><span style=3D"font-family:Verdana, sans-serif" ><spa=
n style=3D"color:#4ea72e" >principais tributos</span></span></strong>&nbsp;=
incidentes sobre as opera&ccedil;&otilde;es existentes em um&nbsp;<strong><=
span style=3D"font-family:Verdana, sans-serif" ><span style=3D"color:#4ea72=
e" >Departamento de Compras</span></span></strong>&nbsp;ou de&nbsp;<strong>=
<span style=3D"font-family:Verdana, sans-serif" ><span style=3D"color:#4ea7=
2e" >Contrata&ccedil;&atilde;o de Servi&ccedil;os</span></span></strong>. O=
 treinamento abordar&aacute; diversos temas tribut&aacute;rios de grande re=
lev&acirc;ncia, dentre eles:&nbsp;<strong><span style=3D"font-family:Verdan=
a, sans-serif" ><span style=3D"color:#4ea72e" >Regimes Tribut&aacute;rios (=
Lucro Real, Lucro Presumido e Simples Nacional), Apura&ccedil;&atilde;o de =
PIS e COFINS, Apura&ccedil;&atilde;o de ISS, Apura&ccedil;&atilde;o de IPI =
e Apura&ccedil;&atilde;o de ICMS</span></span></strong>. No treinamento ser=
&atilde;o analisadas opera&ccedil;&otilde;es pass&iacute;veis de aproveitam=
ento de cr&eacute;dito, bem como institutos importantes como:&nbsp;<strong>=
<span style=3D"font-family:Verdana, sans-serif" ><span style=3D"color:#4ea7=
2e" >ICMS-ST e&nbsp;DIFAL.</span></span></strong>&nbsp;Por fim, o treinamen=
to apresentar&aacute; informa&ccedil;&otilde;es sobre a Reforma Tribut&aacu=
te;ria.</span></span></span></span></span></span></span></span></span></spa=
n></span></span></span></span></span></span></span></span></span></p>

<h2 style=3D"margin-right:0cm; margin-left:0cm; text-align:start; -webkit-t=
ext-stroke-width:0px" ><span style=3D"font-size:18pt" ><span style=3D"font-=
family:Aptos, sans-serif" ><span style=3D"font-weight:bold" ><span style=3D=
"color:#222222" ><span style=3D"font-style:normal" ><span style=3D"font-var=
iant-ligatures:normal" ><span style=3D"font-variant-caps:normal" ><span sty=
le=3D"letter-spacing:normal" ><span style=3D"orphans:2" ><span style=3D"tex=
t-transform:none" ><span style=3D"widows:2" ><span style=3D"word-spacing:0p=
x" ><span style=3D"white-space:normal" ><span style=3D"background-color:#ff=
ffff" ><span style=3D"text-decoration-thickness:initial" ><span style=3D"te=
xt-decoration-style:initial" ><span style=3D"text-decoration-color:initial"=
 ><span style=3D"line-height:27.6px" ><strong><span style=3D"font-family:Ve=
rdana, sans-serif" ><span style=3D"color:#4ea72e" >P&uacute;blico-alvo</spa=
n></span></strong></span></span></span></span></span></span></span></span><=
/span></span></span></span></span></span></span></span></span></span></h2>

<p style=3D"text-align:start; -webkit-text-stroke-width:0px" ><span style=
=3D"font-size:small" ><span style=3D"color:#222222" ><span style=3D"font-fa=
mily:Arial, Helvetica, sans-serif" ><span style=3D"font-style:normal" ><spa=
n style=3D"font-variant-ligatures:normal" ><span style=3D"font-variant-caps=
:normal" ><span style=3D"font-weight:400" ><span style=3D"letter-spacing:no=
rmal" ><span style=3D"orphans:2" ><span style=3D"text-transform:none" ><spa=
n style=3D"widows:2" ><span style=3D"word-spacing:0px" ><span style=3D"whit=
e-space:normal" ><span style=3D"background-color:#ffffff" ><span style=3D"t=
ext-decoration-thickness:initial" ><span style=3D"text-decoration-style:ini=
tial" ><span style=3D"text-decoration-color:initial" ><span style=3D"line-h=
eight:14.95px" ><span style=3D"font-family:Verdana, sans-serif" >Profission=
ais atuantes nos seguintes departamentos: compras, fiscal, tribut&aacute;ri=
o, financeiro, suprimentos, jur&iacute;dico, contabilidade, dentre outros i=
nteressados.</span></span></span></span></span></span></span></span></span>=
</span></span></span></span></span></span></span></span></span></span></p>

<h2 style=3D"margin-right:0cm; margin-left:0cm; text-align:start; -webkit-t=
ext-stroke-width:0px" ><span style=3D"font-size:18pt" ><span style=3D"font-=
family:Aptos, sans-serif" ><span style=3D"font-weight:bold" ><span style=3D=
"color:#222222" ><span style=3D"font-style:normal" ><span style=3D"font-var=
iant-ligatures:normal" ><span style=3D"font-variant-caps:normal" ><span sty=
le=3D"letter-spacing:normal" ><span style=3D"orphans:2" ><span style=3D"tex=
t-transform:none" ><span style=3D"widows:2" ><span style=3D"word-spacing:0p=
x" ><span style=3D"white-space:normal" ><span style=3D"background-color:#ff=
ffff" ><span style=3D"text-decoration-thickness:initial" ><span style=3D"te=
xt-decoration-style:initial" ><span style=3D"text-decoration-color:initial"=
 ><span style=3D"line-height:27.6px" ><strong><span style=3D"font-family:Ve=
rdana, sans-serif" ><span style=3D"color:#4ea72e" >Conte&uacute;do Program&=
aacute;tico</span></span></strong></span></span></span></span></span></span=
></span></span></span></span></span></span></span></span></span></span></sp=
an></span></h2>

<h3 style=3D"margin-right:0cm; margin-left:0cm; text-align:start; -webkit-t=
ext-stroke-width:0px" ><span style=3D"font-size:13.5pt" ><span style=3D"fon=
t-family:Aptos, sans-serif" ><span style=3D"font-weight:bold" ><span style=
=3D"color:#222222" ><span style=3D"font-style:normal" ><span style=3D"font-=
variant-ligatures:normal" ><span style=3D"font-variant-caps:normal" ><span =
style=3D"letter-spacing:normal" ><span style=3D"orphans:2" ><span style=3D"=
text-transform:none" ><span style=3D"widows:2" ><span style=3D"word-spacing=
:0px" ><span style=3D"white-space:normal" ><span style=3D"background-color:=
#ffffff" ><span style=3D"text-decoration-thickness:initial" ><span style=3D=
"text-decoration-style:initial" ><span style=3D"text-decoration-color:initi=
al" ><span style=3D"line-height:20.7px" ><strong><span style=3D"font-family=
:Verdana, sans-serif" ><span style=3D"color:#4ea72e" >1) Obriga&ccedil;&ati=
lde;o tribut&aacute;ria</span></span></strong></span></span></span></span><=
/span></span></span></span></span></span></span></span></span></span></span=
></span></span></span></h3>

<ul style=3D"margin-bottom:0cm; color:#222222; font-family:Arial, Helvetica=
, sans-serif; font-size:small; font-style:normal; font-variant-ligatures:no=
rmal; font-variant-caps:normal; font-weight:400; letter-spacing:normal; orp=
hans:2; text-align:start; text-transform:none; widows:2; word-spacing:0px; =
-webkit-text-stroke-width:0px; white-space:normal; background-color:#ffffff=
; text-decoration-thickness:initial; text-decoration-style:initial; text-de=
coration-color:initial" type=3D"disc" >
=09<li style=3D"margin:0px 0px 0px 15px; line-height:14.95px" ><span style=
=3D"font-size:12pt" ><span style=3D"line-height:18.4px" ><span style=3D"fon=
t-family:Verdana, sans-serif" >Base Legal</span></span></span></li>
=09<li style=3D"margin:0px 0px 0px 15px; line-height:14.95px" ><span style=
=3D"font-size:12pt" ><span style=3D"line-height:18.4px" ><span style=3D"fon=
t-family:Verdana, sans-serif" >Conceito</span></span></span></li>
=09<li style=3D"margin:0px 0px 0px 15px; line-height:14.95px" ><span style=
=3D"font-size:12pt" ><span style=3D"line-height:18.4px" ><span style=3D"fon=
t-family:Verdana, sans-serif" >Esp&eacute;cies: Principal e Acess&oacute;ri=
a</span></span></span></li>
=09<li style=3D"margin:0px 0px 0px 15px; line-height:14.95px" ><span style=
=3D"font-size:12pt" ><span style=3D"line-height:18.4px" ><span style=3D"fon=
t-family:Verdana, sans-serif" >Exemplos de obriga&ccedil;&otilde;es tribut&=
aacute;rias</span></span></span></li>
</ul>

<h3 style=3D"margin-right:0cm; margin-left:0cm; text-align:start; -webkit-t=
ext-stroke-width:0px" ><span style=3D"font-size:13.5pt" ><span style=3D"fon=
t-family:Aptos, sans-serif" ><span style=3D"font-weight:bold" ><span style=
=3D"color:#222222" ><span style=3D"font-style:normal" ><span style=3D"font-=
variant-ligatures:normal" ><span style=3D"font-variant-caps:normal" ><span =
style=3D"letter-spacing:normal" ><span style=3D"orphans:2" ><span style=3D"=
text-transform:none" ><span style=3D"widows:2" ><span style=3D"word-spacing=
:0px" ><span style=3D"white-space:normal" ><span style=3D"background-color:=
#ffffff" ><span style=3D"text-decoration-thickness:initial" ><span style=3D=
"text-decoration-style:initial" ><span style=3D"text-decoration-color:initi=
al" ><span style=3D"line-height:20.7px" ><strong><span style=3D"font-family=
:Verdana, sans-serif" ><span style=3D"color:#4ea72e" >2) Regimes Tribut&aac=
ute;rios</span></span></strong></span></span></span></span></span></span></=
span></span></span></span></span></span></span></span></span></span></span>=
</span></h3>

<ul style=3D"margin-bottom:0cm; color:#222222; font-family:Arial, Helvetica=
, sans-serif; font-size:small; font-style:normal; font-variant-ligatures:no=
rmal; font-variant-caps:normal; font-weight:400; letter-spacing:normal; orp=
hans:2; text-align:start; text-transform:none; widows:2; word-spacing:0px; =
-webkit-text-stroke-width:0px; white-space:normal; background-color:#ffffff=
; text-decoration-thickness:initial; text-decoration-style:initial; text-de=
coration-color:initial" type=3D"disc" >
=09<li style=3D"margin:0px 0px 0px 15px; line-height:14.95px" ><span style=
=3D"font-size:12pt" ><span style=3D"line-height:18.4px" ><span style=3D"fon=
t-family:Verdana, sans-serif" >Bases Legais</span></span></span></li>
=09<li style=3D"margin:0px 0px 0px 15px; line-height:14.95px" ><span style=
=3D"font-size:12pt" ><span style=3D"line-height:18.4px" ><span style=3D"fon=
t-family:Verdana, sans-serif" >Conceitos</span></span></span></li>
=09<li style=3D"margin:0px 0px 0px 15px; line-height:14.95px" ><span style=
=3D"font-size:12pt" ><span style=3D"line-height:18.4px" ><span style=3D"fon=
t-family:Verdana, sans-serif" >Particularidades do Regime do Lucro Real</sp=
an></span></span></li>
=09<li style=3D"margin:0px 0px 0px 15px; line-height:14.95px" ><span style=
=3D"font-size:12pt" ><span style=3D"line-height:18.4px" ><span style=3D"fon=
t-family:Verdana, sans-serif" >Particularidades do Regime do Lucro Presumid=
o</span></span></span></li>
=09<li style=3D"margin:0px 0px 0px 15px; line-height:14.95px" ><span style=
=3D"font-size:10.5pt" ><span style=3D"line-height:16.1px" ><span style=3D"f=
ont-family:Verdana, sans-serif" >Particularidades do Regime do Simples Naci=
onal e seu impacto no&nbsp;<strong><span style=3D"font-family:Verdana, sans=
-serif" ><span style=3D"font-weight:normal" >ICMS</span></span></strong></s=
pan></span></span></li>
</ul>

<h3 style=3D"margin-right:0cm; margin-left:0cm; text-align:start; -webkit-t=
ext-stroke-width:0px" ><span style=3D"font-size:13.5pt" ><span style=3D"fon=
t-family:Aptos, sans-serif" ><span style=3D"font-weight:bold" ><span style=
=3D"color:#222222" ><span style=3D"font-style:normal" ><span style=3D"font-=
variant-ligatures:normal" ><span style=3D"font-variant-caps:normal" ><span =
style=3D"letter-spacing:normal" ><span style=3D"orphans:2" ><span style=3D"=
text-transform:none" ><span style=3D"widows:2" ><span style=3D"word-spacing=
:0px" ><span style=3D"white-space:normal" ><span style=3D"background-color:=
#ffffff" ><span style=3D"text-decoration-thickness:initial" ><span style=3D=
"text-decoration-style:initial" ><span style=3D"text-decoration-color:initi=
al" ><span style=3D"line-height:20.7px" ><strong><span style=3D"font-family=
:Verdana, sans-serif" ><span style=3D"color:#4ea72e" >3) Apura&ccedil;&atil=
de;o do IRPJ e CSLL</span></span></strong></span></span></span></span></spa=
n></span></span></span></span></span></span></span></span></span></span></s=
pan></span></span></h3>

<ul style=3D"margin-bottom:0cm; color:#222222; font-family:Arial, Helvetica=
, sans-serif; font-size:small; font-style:normal; font-variant-ligatures:no=
rmal; font-variant-caps:normal; font-weight:400; letter-spacing:normal; orp=
hans:2; text-align:start; text-transform:none; widows:2; word-spacing:0px; =
-webkit-text-stroke-width:0px; white-space:normal; background-color:#ffffff=
; text-decoration-thickness:initial; text-decoration-style:initial; text-de=
coration-color:initial" type=3D"disc" >
=09<li style=3D"margin:0px 0px 0px 15px; line-height:14.95px" ><span style=
=3D"font-size:12pt" ><span style=3D"line-height:18.4px" ><span style=3D"fon=
t-family:Verdana, sans-serif" >Bases Legais</span></span></span></li>
=09<li style=3D"margin:0px 0px 0px 15px; line-height:14.95px" ><span style=
=3D"font-size:12pt" ><span style=3D"line-height:18.4px" ><span style=3D"fon=
t-family:Verdana, sans-serif" >Conceitos</span></span></span></li>
=09<li style=3D"margin:0px 0px 0px 15px; line-height:14.95px" ><span style=
=3D"font-size:12pt" ><span style=3D"line-height:18.4px" ><span style=3D"fon=
t-family:Verdana, sans-serif" >Demonstrativos de c&aacute;lculo</span></spa=
n></span></li>
</ul>

<h3 style=3D"margin-right:0cm; margin-left:0cm; text-align:start; -webkit-t=
ext-stroke-width:0px" ><span style=3D"font-size:13.5pt" ><span style=3D"fon=
t-family:Aptos, sans-serif" ><span style=3D"font-weight:bold" ><span style=
=3D"color:#222222" ><span style=3D"font-style:normal" ><span style=3D"font-=
variant-ligatures:normal" ><span style=3D"font-variant-caps:normal" ><span =
style=3D"letter-spacing:normal" ><span style=3D"orphans:2" ><span style=3D"=
text-transform:none" ><span style=3D"widows:2" ><span style=3D"word-spacing=
:0px" ><span style=3D"white-space:normal" ><span style=3D"background-color:=
#ffffff" ><span style=3D"text-decoration-thickness:initial" ><span style=3D=
"text-decoration-style:initial" ><span style=3D"text-decoration-color:initi=
al" ><span style=3D"line-height:20.7px" ><strong><span style=3D"font-family=
:Verdana, sans-serif" ><span style=3D"color:#4ea72e" >4) Apura&ccedil;&atil=
de;o de PIS e COFINS</span></span></strong></span></span></span></span></sp=
an></span></span></span></span></span></span></span></span></span></span></=
span></span></span></h3>

<ul style=3D"margin-bottom:0cm; color:#222222; font-family:Arial, Helvetica=
, sans-serif; font-size:small; font-style:normal; font-variant-ligatures:no=
rmal; font-variant-caps:normal; font-weight:400; letter-spacing:normal; orp=
hans:2; text-align:start; text-transform:none; widows:2; word-spacing:0px; =
-webkit-text-stroke-width:0px; white-space:normal; background-color:#ffffff=
; text-decoration-thickness:initial; text-decoration-style:initial; text-de=
coration-color:initial" type=3D"disc" >
=09<li style=3D"margin:0px 0px 0px 15px; line-height:14.95px" ><span style=
=3D"font-size:12pt" ><span style=3D"line-height:18.4px" ><span style=3D"fon=
t-family:Verdana, sans-serif" >Base Legal</span></span></span></li>
=09<li style=3D"margin:0px 0px 0px 15px; line-height:14.95px" ><span style=
=3D"font-size:12pt" ><span style=3D"line-height:18.4px" ><span style=3D"fon=
t-family:Verdana, sans-serif" >Conceitos</span></span></span></li>
=09<li style=3D"margin:0px 0px 0px 15px; line-height:14.95px" ><span style=
=3D"font-size:12pt" ><span style=3D"line-height:18.4px" ><span style=3D"fon=
t-family:Verdana, sans-serif" >Regimes de Apura&ccedil;&atilde;o: Cumulativ=
o e N&atilde;o Cumulativo</span></span></span></li>
=09<li style=3D"margin:0px 0px 0px 15px; line-height:14.95px" ><span style=
=3D"font-size:12pt" ><span style=3D"line-height:18.4px" ><span style=3D"fon=
t-family:Verdana, sans-serif" >Apura&ccedil;&atilde;o da Base de C&aacute;l=
culo</span></span></span></li>
=09<li style=3D"margin:0px 0px 0px 15px; line-height:14.95px" ><span style=
=3D"font-size:12pt" ><span style=3D"line-height:18.4px" ><span style=3D"fon=
t-family:Verdana, sans-serif" >Al&iacute;quota aplic&aacute;veis</span></sp=
an></span></li>
=09<li style=3D"margin:0px 0px 0px 15px; line-height:14.95px" ><span style=
=3D"font-size:12pt" ><span style=3D"line-height:18.4px" ><span style=3D"fon=
t-family:Verdana, sans-serif" >Cr&eacute;ditos admiss&iacute;veis no Lucro =
Real</span></span></span></li>
</ul>

<h3 style=3D"margin-right:0cm; margin-left:0cm; text-align:start; -webkit-t=
ext-stroke-width:0px" ><span style=3D"font-size:13.5pt" ><span style=3D"fon=
t-family:Aptos, sans-serif" ><span style=3D"font-weight:bold" ><span style=
=3D"color:#222222" ><span style=3D"font-style:normal" ><span style=3D"font-=
variant-ligatures:normal" ><span style=3D"font-variant-caps:normal" ><span =
style=3D"letter-spacing:normal" ><span style=3D"orphans:2" ><span style=3D"=
text-transform:none" ><span style=3D"widows:2" ><span style=3D"word-spacing=
:0px" ><span style=3D"white-space:normal" ><span style=3D"background-color:=
#ffffff" ><span style=3D"text-decoration-thickness:initial" ><span style=3D=
"text-decoration-style:initial" ><span style=3D"text-decoration-color:initi=
al" ><span style=3D"line-height:20.7px" ><strong><span style=3D"font-family=
:Verdana, sans-serif" ><span style=3D"color:#4ea72e" >5) Apura&ccedil;&atil=
de;o do ISS</span></span></strong></span></span></span></span></span></span=
></span></span></span></span></span></span></span></span></span></span></sp=
an></span></h3>

<ul style=3D"margin-bottom:0cm; color:#222222; font-family:Arial, Helvetica=
, sans-serif; font-size:small; font-style:normal; font-variant-ligatures:no=
rmal; font-variant-caps:normal; font-weight:400; letter-spacing:normal; orp=
hans:2; text-align:start; text-transform:none; widows:2; word-spacing:0px; =
-webkit-text-stroke-width:0px; white-space:normal; background-color:#ffffff=
; text-decoration-thickness:initial; text-decoration-style:initial; text-de=
coration-color:initial" type=3D"disc" >
=09<li style=3D"margin:0px 0px 0px 15px; line-height:14.95px" ><span style=
=3D"font-size:12pt" ><span style=3D"line-height:18.4px" ><span style=3D"fon=
t-family:Verdana, sans-serif" >Base legal</span></span></span></li>
=09<li style=3D"margin:0px 0px 0px 15px; line-height:14.95px" ><span style=
=3D"font-size:12pt" ><span style=3D"line-height:18.4px" ><span style=3D"fon=
t-family:Verdana, sans-serif" >Conceito</span></span></span></li>
=09<li style=3D"margin:0px 0px 0px 15px; line-height:14.95px" ><span style=
=3D"font-size:12pt" ><span style=3D"line-height:18.4px" ><span style=3D"fon=
t-family:Verdana, sans-serif" >Fato Gerador</span></span></span></li>
=09<li style=3D"margin:0px 0px 0px 15px; line-height:14.95px" ><span style=
=3D"font-size:12pt" ><span style=3D"line-height:18.4px" ><span style=3D"fon=
t-family:Verdana, sans-serif" >Incid&ecirc;ncia e n&atilde;o incid&ecirc;nc=
ia</span></span></span></li>
=09<li style=3D"margin:0px 0px 0px 15px; line-height:14.95px" ><span style=
=3D"font-size:12pt" ><span style=3D"line-height:18.4px" ><span style=3D"fon=
t-family:Verdana, sans-serif" >Local de presta&ccedil;&atilde;o de servi&cc=
edil;o</span></span></span></li>
=09<li style=3D"margin:0px 0px 0px 15px; line-height:14.95px" ><span style=
=3D"font-size:12pt" ><span style=3D"line-height:18.4px" ><span style=3D"fon=
t-family:Verdana, sans-serif" >Apura&ccedil;&atilde;o da base de c&aacute;l=
culo do ISS</span></span></span></li>
=09<li style=3D"margin:0px 0px 0px 15px; line-height:14.95px" ><span style=
=3D"font-size:12pt" ><span style=3D"line-height:18.4px" ><span style=3D"fon=
t-family:Verdana, sans-serif" >Al&iacute;quotas do ISS</span></span></span>=
</li>
=09<li style=3D"margin:0px 0px 0px 15px; line-height:14.95px" ><span style=
=3D"font-size:12pt" ><span style=3D"line-height:18.4px" ><span style=3D"fon=
t-family:Verdana, sans-serif" >Sujeito passivo do ISS</span></span></span><=
/li>
=09<li style=3D"margin:0px 0px 0px 15px; line-height:14.95px" ><span style=
=3D"font-size:12pt" ><span style=3D"line-height:18.4px" ><span style=3D"fon=
t-family:Verdana, sans-serif" >Cadastros Municipais</span></span></span></l=
i>
=09<li style=3D"margin:0px 0px 0px 15px; line-height:14.95px" ><span style=
=3D"font-size:12pt" ><span style=3D"line-height:18.4px" ><span style=3D"fon=
t-family:Verdana, sans-serif" >Substitui&ccedil;&atilde;o Tribut&aacute;ria=
 do ISS</span></span></span></li>
</ul>

<h3 style=3D"margin-right:0cm; margin-left:0cm; text-align:start; -webkit-t=
ext-stroke-width:0px" ><span style=3D"font-size:13.5pt" ><span style=3D"fon=
t-family:Aptos, sans-serif" ><span style=3D"font-weight:bold" ><span style=
=3D"color:#222222" ><span style=3D"font-style:normal" ><span style=3D"font-=
variant-ligatures:normal" ><span style=3D"font-variant-caps:normal" ><span =
style=3D"letter-spacing:normal" ><span style=3D"orphans:2" ><span style=3D"=
text-transform:none" ><span style=3D"widows:2" ><span style=3D"word-spacing=
:0px" ><span style=3D"white-space:normal" ><span style=3D"background-color:=
#ffffff" ><span style=3D"text-decoration-thickness:initial" ><span style=3D=
"text-decoration-style:initial" ><span style=3D"text-decoration-color:initi=
al" ><span style=3D"line-height:20.7px" ><strong><span style=3D"font-family=
:Verdana, sans-serif" ><span style=3D"color:#4ea72e" >6) Apura&ccedil;&atil=
de;o do IPI</span></span></strong></span></span></span></span></span></span=
></span></span></span></span></span></span></span></span></span></span></sp=
an></span></h3>

<ul style=3D"margin-bottom:0cm; color:#222222; font-family:Arial, Helvetica=
, sans-serif; font-size:small; font-style:normal; font-variant-ligatures:no=
rmal; font-variant-caps:normal; font-weight:400; letter-spacing:normal; orp=
hans:2; text-align:start; text-transform:none; widows:2; word-spacing:0px; =
-webkit-text-stroke-width:0px; white-space:normal; background-color:#ffffff=
; text-decoration-thickness:initial; text-decoration-style:initial; text-de=
coration-color:initial" type=3D"disc" >
=09<li style=3D"margin:0px 0px 0px 15px; line-height:14.95px" ><span style=
=3D"font-size:12pt" ><span style=3D"line-height:18.4px" ><span style=3D"fon=
t-family:Verdana, sans-serif" >Base Legal</span></span></span></li>
=09<li style=3D"margin:0px 0px 0px 15px; line-height:14.95px" ><span style=
=3D"font-size:12pt" ><span style=3D"line-height:18.4px" ><span style=3D"fon=
t-family:Verdana, sans-serif" >Conceito</span></span></span></li>
=09<li style=3D"margin:0px 0px 0px 15px; line-height:14.95px" ><span style=
=3D"font-size:12pt" ><span style=3D"line-height:18.4px" ><span style=3D"fon=
t-family:Verdana, sans-serif" >Caracter&iacute;sticas do IPI</span></span><=
/span></li>
=09<li style=3D"margin:0px 0px 0px 15px; line-height:14.95px" ><span style=
=3D"font-size:12pt" ><span style=3D"line-height:18.4px" ><span style=3D"fon=
t-family:Verdana, sans-serif" >Conceito de industrializa&ccedil;&atilde;o</=
span></span></span></li>
=09<li style=3D"margin:0px 0px 0px 15px; line-height:14.95px" ><span style=
=3D"font-size:12pt" ><span style=3D"line-height:18.4px" ><span style=3D"fon=
t-family:Verdana, sans-serif" >Apura&ccedil;&atilde;o da base de c&aacute;l=
culo do IPI</span></span></span></li>
=09<li style=3D"margin:0px 0px 0px 15px; line-height:14.95px" ><span style=
=3D"font-size:12pt" ><span style=3D"line-height:18.4px" ><span style=3D"fon=
t-family:Verdana, sans-serif" >Al&iacute;quotas do IPI</span></span></span>=
</li>
</ul>

<h3 style=3D"margin-right:0cm; margin-left:0cm; text-align:start; -webkit-t=
ext-stroke-width:0px" ><span style=3D"font-size:13.5pt" ><span style=3D"fon=
t-family:Aptos, sans-serif" ><span style=3D"font-weight:bold" ><span style=
=3D"color:#222222" ><span style=3D"font-style:normal" ><span style=3D"font-=
variant-ligatures:normal" ><span style=3D"font-variant-caps:normal" ><span =
style=3D"letter-spacing:normal" ><span style=3D"orphans:2" ><span style=3D"=
text-transform:none" ><span style=3D"widows:2" ><span style=3D"word-spacing=
:0px" ><span style=3D"white-space:normal" ><span style=3D"background-color:=
#ffffff" ><span style=3D"text-decoration-thickness:initial" ><span style=3D=
"text-decoration-style:initial" ><span style=3D"text-decoration-color:initi=
al" ><span style=3D"line-height:20.7px" ><strong><span style=3D"font-family=
:Verdana, sans-serif" ><span style=3D"color:#4ea72e" >7) Apura&ccedil;&atil=
de;o do ICMS</span></span></strong></span></span></span></span></span></spa=
n></span></span></span></span></span></span></span></span></span></span></s=
pan></span></h3>

<ul style=3D"margin-bottom:0cm; color:#222222; font-family:Arial, Helvetica=
, sans-serif; font-size:small; font-style:normal; font-variant-ligatures:no=
rmal; font-variant-caps:normal; font-weight:400; letter-spacing:normal; orp=
hans:2; text-align:start; text-transform:none; widows:2; word-spacing:0px; =
-webkit-text-stroke-width:0px; white-space:normal; background-color:#ffffff=
; text-decoration-thickness:initial; text-decoration-style:initial; text-de=
coration-color:initial" type=3D"disc" >
=09<li style=3D"margin:0px 0px 0px 15px; line-height:14.95px" ><span style=
=3D"font-size:12pt" ><span style=3D"line-height:18.4px" ><span style=3D"fon=
t-family:Verdana, sans-serif" >Base Legal</span></span></span></li>
=09<li style=3D"margin:0px 0px 0px 15px; line-height:14.95px" ><span style=
=3D"font-size:12pt" ><span style=3D"line-height:18.4px" ><span style=3D"fon=
t-family:Verdana, sans-serif" >Conceito</span></span></span></li>
=09<li style=3D"margin:0px 0px 0px 15px; line-height:14.95px" ><span style=
=3D"font-size:12pt" ><span style=3D"line-height:18.4px" ><span style=3D"fon=
t-family:Verdana, sans-serif" >An&aacute;lise do ICMS pr&oacute;prio</span>=
</span></span></li>
=09<li style=3D"margin:0px 0px 0px 15px; line-height:14.95px" ><span style=
=3D"font-size:12pt" ><span style=3D"line-height:18.4px" ><span style=3D"fon=
t-family:Verdana, sans-serif" >Opera&ccedil;&otilde;es de compra para reven=
da, compra para industrializa&ccedil;&atilde;o e compra para o ativo</span>=
</span></span></li>
=09<li style=3D"margin:0px 0px 0px 15px; line-height:14.95px" ><span style=
=3D"font-size:12pt" ><span style=3D"line-height:18.4px" ><span style=3D"fon=
t-family:Verdana, sans-serif" >Opera&ccedil;&otilde;es de compra para uso e=
 consumo</span></span></span></li>
=09<li style=3D"margin:0px 0px 0px 15px; line-height:14.95px" ><span style=
=3D"font-size:12pt" ><span style=3D"line-height:18.4px" ><span style=3D"fon=
t-family:Verdana, sans-serif" >An&aacute;lise do Diferencial de Al&iacute;q=
uota</span></span></span></li>
=09<li style=3D"margin:0px 0px 0px 15px; line-height:14.95px" ><span style=
=3D"font-size:12pt" ><span style=3D"line-height:18.4px" ><span style=3D"fon=
t-family:Verdana, sans-serif" >Substitui&ccedil;&atilde;o Tribut&aacute;ria=
 do ICMS</span></span></span></li>
</ul>

<h3 style=3D"margin-right:0cm; margin-left:0cm; text-align:start; -webkit-t=
ext-stroke-width:0px" ><span style=3D"font-size:13.5pt" ><span style=3D"fon=
t-family:Aptos, sans-serif" ><span style=3D"font-weight:bold" ><span style=
=3D"color:#222222" ><span style=3D"font-style:normal" ><span style=3D"font-=
variant-ligatures:normal" ><span style=3D"font-variant-caps:normal" ><span =
style=3D"letter-spacing:normal" ><span style=3D"orphans:2" ><span style=3D"=
text-transform:none" ><span style=3D"widows:2" ><span style=3D"word-spacing=
:0px" ><span style=3D"white-space:normal" ><span style=3D"background-color:=
#ffffff" ><span style=3D"text-decoration-thickness:initial" ><span style=3D=
"text-decoration-style:initial" ><span style=3D"text-decoration-color:initi=
al" ><span style=3D"line-height:20.7px" ><strong><span style=3D"font-family=
:Verdana, sans-serif" ><span style=3D"color:#4ea72e" >8) Reforma Tribut&aac=
ute;ria</span></span></strong></span></span></span></span></span></span></s=
pan></span></span></span></span></span></span></span></span></span></span><=
/span></h3>

<h2 style=3D"margin-right:0cm; margin-left:0cm; text-align:start; -webkit-t=
ext-stroke-width:0px" ><span style=3D"font-size:18pt" ><span style=3D"font-=
family:Aptos, sans-serif" ><span style=3D"font-weight:bold" ><span style=3D=
"color:#222222" ><span style=3D"font-style:normal" ><span style=3D"font-var=
iant-ligatures:normal" ><span style=3D"font-variant-caps:normal" ><span sty=
le=3D"letter-spacing:normal" ><span style=3D"orphans:2" ><span style=3D"tex=
t-transform:none" ><span style=3D"widows:2" ><span style=3D"word-spacing:0p=
x" ><span style=3D"white-space:normal" ><span style=3D"background-color:#ff=
ffff" ><span style=3D"text-decoration-thickness:initial" ><span style=3D"te=
xt-decoration-style:initial" ><span style=3D"text-decoration-color:initial"=
 ><span style=3D"line-height:27.6px" ><strong><span style=3D"font-family:Ve=
rdana, sans-serif" ><span style=3D"color:#4ea72e" >Carga Hor&aacute;ria: 8 =
horas</span></span></strong></span></span></span></span></span></span></spa=
n></span></span></span></span></span></span></span></span></span></span></s=
pan></h2>

<p style=3D"-webkit-text-stroke-width:0px; margin:0cm; text-align:justify" =
><span style=3D"font-size:small" ><span style=3D"color:#222222" ><span styl=
e=3D"font-family:Arial, Helvetica, sans-serif" ><span style=3D"font-style:n=
ormal" ><span style=3D"font-variant-ligatures:normal" ><span style=3D"font-=
variant-caps:normal" ><span style=3D"font-weight:400" ><span style=3D"lette=
r-spacing:normal" ><span style=3D"orphans:2" ><span style=3D"text-transform=
:none" ><span style=3D"white-space:normal" ><span style=3D"widows:2" ><span=
 style=3D"word-spacing:0px" ><span style=3D"background-color:#ffffff" ><spa=
n style=3D"text-decoration-thickness:initial" ><span style=3D"text-decorati=
on-style:initial" ><span style=3D"text-decoration-color:initial" >&nbsp;</s=
pan></span></span></span></span></span></span></span></span></span></span><=
/span></span></span></span></span></span><span style=3D"font-style: normal;=
" ><span style=3D"font-variant-ligatures: normal;" ><span style=3D"font-var=
iant-caps: normal;" ><span style=3D"font-weight: 400;" ><span style=3D"lett=
er-spacing: normal;" ><span style=3D"orphans: 2;" ><span style=3D"text-tran=
sform: none;" ><span style=3D"white-space: normal;" ><span style=3D"widows:=
 2;" ><span style=3D"word-spacing: 0px;" ><span style=3D"background-color: =
rgb(255, 255, 255);" ><span style=3D"text-decoration-thickness: initial;" >=
<span style=3D"text-decoration-style: initial;" ><span style=3D"text-decora=
tion-color: initial;" ><b style=3D"color: rgb(34, 34, 34); font-family: Ari=
al, Helvetica, sans-serif; font-size: small;" ><span style=3D"font-size:14p=
t" ><span style=3D"font-family:Verdana, sans-serif" ><span style=3D"color:#=
1f4e79" >Mais informa&ccedil;&otilde;es sobre o treinamento:</span></span><=
/span></b><b style=3D"color: rgb(34, 34, 34); font-family: Arial, Helvetica=
, sans-serif; font-size: small;" ><span style=3D"font-size:14pt" ><span sty=
le=3D"font-family:Verdana, sans-serif" ><span style=3D"color:#1f4e79" >&nbs=
p;</span></span></span></b><strong><a href=3D"https://vps43087.publiccloud.=
com.br/?qs=3D24s21343q2e4s2p2y2e434z2842364y2a444i4a4u526u5k5l463p4e4l4d4z5=
k4m4t494r49416n294s5d4q2a4i4g4b4f4l436m5o446c4q5g4o484n4a4y5q5h5r5o254l4i4t=
2b4y5&lin=3D12375" style=3D"color: rgb(17, 85, 204); font-family: Verdana, =
sans-serif; font-size: 14pt;" target=3D"_blank" >acessando aqui diretamente=
</a></strong></span></span></span></span></span></span></span></span></span=
></span></span></span></span></span></p>

<p style=3D"-webkit-text-stroke-width:0px; margin:0cm; text-align:justify" =
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