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The original message has been attached to this so you can view it or label similar future email. If you have any questions, see root\@localhost for details. Content preview: https://laclaw.com.br/ https://laclaw.com.br/ Como parte da nossa comunidade, queremos que você esteja sempre por dentro das principais tendências e novidades do mercado. Com mais de 30 anos de história e resultados consistentes, estamos renovando nossa forma de nos comunicar para estar ainda mais próximos de você. Content analysis details: (-2.0 points, 4.0 required) pts rule name description ---- ---------------------- -------------------------------------------------- 0.0 URIBL_BLOCKED ADMINISTRATOR NOTICE: The query to URIBL was blocked. See http://wiki.apache.org/spamassassin/DnsBlocklists#dnsbl-block for more information. [URIs: jota.info] 0.0 RCVD_IN_VALIDITY_SAFE_BLOCKED RBL: ADMINISTRATOR NOTICE: The query to Validity was blocked. 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[198.2.184.120 listed in bl.score.senderscore.com] -1.9 BAYES_00 BODY: Bayes spam probability is 0 to 1% [score: 0.0000] -0.0 SPF_HELO_PASS SPF: HELO matches SPF record -0.0 SPF_PASS SPF: sender matches SPF record 0.0 HEADER_FROM_DIFFERENT_DOMAINS From and EnvelopeFrom 2nd level mail domains are different 0.0 HTML_IMAGE_RATIO_08 BODY: HTML has a low ratio of text to image area 0.0 HTML_MESSAGE BODY: HTML included in message 0.0 MIME_QP_LONG_LINE RAW: Quoted-printable line longer than 76 chars -0.1 DKIM_VALID Message has at least one valid DKIM or DK signature -0.1 DKIM_VALID_AU Message has a valid DKIM or DK signature from author's domain 0.1 DKIM_SIGNED Message has a DKIM or DK signature, not necessarily valid 0.0 T_KAM_HTML_FONT_INVALID Test for Invalidly Named or Formatted Colors in HTML X-Spam-Flag: NO This is a multi-part message in MIME format --_----------=_MCPart_463241764 Content-Type: text/plain; charset="utf-8"; format="fixed" Content-Transfer-Encoding: quoted-printable https://laclaw.com.br/ https://laclaw.com.br/ Como parte da nossa comunidade=2C queremos que voc=C3=AA esteja sempre por= dentro das principais tend=C3=AAncias e novidades do mercado. Com mais de 30 anos de hist=C3=B3ria e resultados consistentes=2C estamos= renovando nossa forma de nos comunicar para estar ainda mais pr=C3=B3ximo= s de voc=C3=AA. CONFIRA ABAIXO OS DESTAQUES DA SEMANA! https://laclaw.com.br/ https://valor.globo.com/legislacao/noticia/2025/09/16/despesas-de-convenca= o-coletiva-geram-creditos-de-pis-cofins.ghtml Despesas de conven=C3=A7=C3=A3o coletiva geram cr=C3=A9ditos de PIS/Cofins Uma liminar incomum permitiu =C3=A0 Fiteca Tecidos=2C f=C3=A1brica de tece= lagem de Minas Gerais=2C tomar cr=C3=A9dito de PIS e Cofins sobre despesas= obrigat=C3=B3rias previstas em conven=C3=A7=C3=A3o coletiva de trabalho= =2C como vale-alimenta=C3=A7=C3=A3o=2C cesta b=C3=A1sica e aux=C3=ADlio-la= nche. A decis=C3=A3o foi dada pelo juiz Gustavo Figueiredo Melilo Carolino=2C da= 2=C2=AA Vara Federal com Juizado Especial Federal (JEF) Adjunto de Sete L= agoas=2C que enquadrou os gastos como =E2=80=9Cinsumos=E2=80=9D. LEIA A NOT=C3=8DCIA COMPLETA (https://valor.globo.com/legislacao/noticia/2= 025/09/16/despesas-de-convencao-coletiva-geram-creditos-de-pis-cofins.ghtm= l) STF valida regra que restringe cr=C3=A9ditos de IPI apenas a remetente de= insumos O Supremo Tribunal Federal (STF) declarou=2C por unanimidade=2C a constitu= cionalidade de dispositivo que suspende a cobran=C3=A7a do Imposto sobre P= rodutos Industrializados (IPI) nas sa=C3=ADdas de mat=C3=A9rias-primas=2C= produtos intermedi=C3=A1rios e materiais de embalagem destinados a determ= inados estabelecimentos industriais. LEIA A NOT=C3=8DCIA COMPLETA (https://www.jota.info/tributos/stf-valida-re= gra-que-restringe-creditos-de-ipi-apenas-a-remetente-de-insumos) https://www.jota.info/tributos/stf-valida-regra-que-restringe-creditos-de-= ipi-apenas-a-remetente-de-insumos https://www.jota.info/tributos/sem-notas-fiscais-da-reforma-empresas-pagar= ao-ibs-e-cbs-em-2026-e-podem-ate-parar Sem notas fiscais da reforma=2C empresas pagar=C3=A3o IBS e CBS em 2026 e= podem at=C3=A9 parar Com a chegada da fase de transi=C3=A7=C3=A3o da reforma tribut=C3=A1ria do= consumo=2C a exig=C3=AAncia de novos modelos de notas fiscais tem gerado= apreens=C3=A3o entre empresas e entidades setoriais. O principal problema gira em torno da capacidade de adapta=C3=A7=C3=A3o do= s sistemas aos novos layouts exigidos pela Receita Federal. Contribuintes= temem n=C3=A3o conseguir atender aos prazos para come=C3=A7ar a informar= o IBS e a CBS nos documentos fiscais a partir de janeiro de 2026 e=2C com= isso=2C sofrer penalidades. Entre elas a de serem obrigados a recolher os novos tributos j=C3=A1 em 20= 26=2C ano previsto para ser apenas de teste. O maior risco=2C no entanto=2C =C3=A9 operacional=2C de os contribuintes n= =C3=A3o conseguirem emitir os documentos fiscais=2C o que inviabilizaria o= faturamento e a conclus=C3=A3o das opera=C3=A7=C3=B5es. LEIA A NOT=C3=8DCIA COMPLETA (https://www.jota.info/tributos/sem-notas-fis= cais-da-reforma-empresas-pagarao-ibs-e-cbs-em-2026-e-podem-ate-parar) Possibilidade de inclus=C3=A3o do IBS e CBS no c=C3=A1lculo de outros trib= utos poder=C3=A1 gerar judicializa=C3=A7=C3=A3o As disputas judiciais intermin=C3=A1veis sobre a inclus=C3=A3o de um tribu= to na base de c=C3=A1lculo de outro correm o risco de se repetirem com o I= mposto (IBS) e a Contribui=C3=A7=C3=A3o sobre Bens e Servi=C3=A7os (CBS). Embora a reforma tribut=C3=A1ria tenha vindo para simplificar o atual sist= ema=2C deixa em aberto=2C segundo tributaristas ouvidos pelo Valor=2C se a= s empresas no lucro presumido e no regime de tributa=C3=A7=C3=A3o do Simpl= es Nacional dever=C3=A3o incluir o IBS e a CBS no c=C3=A1lculo do Imposto= de Renda (IRPJ) e da CSLL. LEIA A NOT=C3=8DCIA COMPLETA (https://valor.globo.com/legislacao/noticia/2= 025/09/12/possibilidade-de-inclusao-do-ibs-e-cbs-no-calculo-de-outros-trib= utos-podera-gerar-judicializacao.ghtml) https://valor.globo.com/legislacao/noticia/2025/09/12/possibilidade-de-inc= lusao-do-ibs-e-cbs-no-calculo-de-outros-tributos-podera-gerar-judicializac= ao.ghtml https://economia.uol.com.br/noticias/redacao/2025/09/17/reforma-tributaria= ---ccj-do-senado.htm CCJ do Senado aprova 2=C2=BA projeto de regulamenta=C3=A7=C3=A3o da reform= a tribut=C3=A1ria A CCJ (Comiss=C3=A3o de Constitui=C3=A7=C3=A3o e Justi=C3=A7a) do Senado a= provou o relat=C3=B3rio do segundo projeto de regulamenta=C3=A7=C3=A3o da= reforma tribut=C3=A1ria (PLP 108/2024). Com isso=2C fica aprovada a cria= =C3=A7=C3=A3o do Comit=C3=AA Gestor do IBS (Imposto sobre Bens e Servi=C3= =A7os). A institui=C3=A7=C3=A3o ter=C3=A1 a fun=C3=A7=C3=A3o de cobrar=2C fiscaliz= ar e distribuir o imposto ap=C3=B3s a implementa=C3=A7=C3=A3o da reforma t= ribut=C3=A1ria. O texto ainda precisa ser votado no Plen=C3=A1rio da Casa e depois ser=C3= =A1 apreciado novamente pela C=C3=A2mara dos Deputados. LEIA A NOT=C3=8DCIA COMPLETA (https://economia.uol.com.br/noticias/redacao= /2025/09/17/reforma-tributaria---ccj-do-senado.htm) Prazo para IBS e CBS em homologa=C3=A7=C3=A3o inicia em 3 de novembro O governo definiu que=2C a partir de 3 de novembro de 2025=2C ser=C3=A1 ob= rigat=C3=B3rio o preenchimento dos campos referentes ao Imposto sobre Bens= e Servi=C3=A7os (IBS) e =C3=A0 Contribui=C3=A7=C3=A3o sobre Bens e Servi= =C3=A7os (CBS) no ambiente de homologa=C3=A7=C3=A3o dos Documentos Fiscais= Eletr=C3=B4nicos (DFe). A medida foi publicada na Nota T=C3=A9cnica 2025.001 =E2=80=93 RTC v1.09= =2C divulgada nesta segunda-feira (15)=2C e integra as mudan=C3=A7as da Re= forma Tribut=C3=A1ria do Consumo=2C prevista pela Lei Complementar n=C2=BA= 214/2025=2C que estabelece a adapta=C3=A7=C3=A3o dos sistemas de autoriza= =C3=A7=C3=A3o de DFes dos Estados=2C Distrito Federal e Munic=C3=ADpios. LEIA A NOT=C3=8DCIA COMPLETA (https://www.contabeis.com.br/noticias/72849/= ibs-e-cbs-preenchimento-obrigatorio-comeca-em-novembro/) https://www.contabeis.com.br/noticias/72849/ibs-e-cbs-preenchimento-obriga= torio-comeca-em-novembro/ https://www.jota.info/tributos/proposta-do-cnj-para-reforma-processual-tri= butaria-tera-jurisdicao-mista-digital-para-cbs-e-ibs Proposta do CNJ para reforma processual tribut=C3=A1ria ter=C3=A1 jurisdi= =C3=A7=C3=A3o mista digital para CBS e IBS O anteprojeto que deve propor uma reforma processual do sistema tribut=C3= =A1rio brasileiro=2C elaborado pelo Conselho Nacional de Justi=C3=A7a (CNJ= )=2C dever=C3=A1 estabelecer a cria=C3=A7=C3=A3o de uma jurisdi=C3=A7=C3= =A3o mista digital=2C composta por ju=C3=ADzes federais e estaduais em n= =C3=BAmero parit=C3=A1rio=2C com compet=C3=AAncia nacional para julgar exc= lusivamente casos envolvendo a Contribui=C3=A7=C3=A3o sobre Bens e Servi= =C3=A7os (CBS) e o Imposto sobre Bens e Servi=C3=A7os (IBS)=2C impostos cr= iados pela reforma tribut=C3=A1ria. LEIA A NOT=C3=8DCIA COMPLETA (https://www.jota.info/tributos/proposta-do-c= nj-para-reforma-processual-tributaria-tera-jurisdicao-mista-digital-para-c= bs-e-ibs) Reforma tribut=C3=A1ria vai unificar documentos fiscais e simplificar emis= s=C3=A3o de notas A partir do pr=C3=B3ximo ano=2C e at=C3=A9 2033=2C quando se iniciar e con= cluir a implanta=C3=A7=C3=A3o da reforma tribut=C3=A1ria=2C documentos fis= cais come=C3=A7ar=C3=A3o a fazer parte do passado: ser=C3=A3o artigos de m= useu. A avalia=C3=A7=C3=A3o =C3=A9 do tributarista Lucas Ribeiro=2C fundador e C= EO da ROIT=2C empresa l=C3=ADder em solu=C3=A7=C3=B5es para a reforma trib= ut=C3=A1ria. Os documentos fiscais s=C3=A3o declara=C3=A7=C3=B5es referent= es =C3=A0s opera=C3=A7=C3=B5es (compras=2C vendas=2C transa=C3=A7=C3=B5es)= realizadas entre os contribuintes =E2=80=93 empresas=2C organiza=C3=A7=C3= =B5es e pessoas f=C3=ADsicas. Os documentos=2C al=C3=A9m de trazerem os valores das opera=C3=A7=C3=B5es= =2C registram montantes tribut=C3=A1rios envolvidos. LEIA A NOT=C3=8DCIA COMPLETA (https://www.contabeis.com.br/noticias/72917/= reforma-tributaria-vai-unificar-documentos-fiscais-e-simplificar-emissao-d= e-notas/) https://www.contabeis.com.br/noticias/72917/reforma-tributaria-vai-unifica= r-documentos-fiscais-e-simplificar-emissao-de-notas/ Empresas atingidas por tarifa=C3=A7o podem pedir cr=C3=A9dito a partir des= ta quinta; veja como fazer O Banco Nacional de Desenvolvimento Econ=C3=B4mico e Social (BNDES) abre n= esta quinta-feira (18) o processo para que empresas exportadoras solicitem= cr=C3=A9dito por meio do Plano Brasil Soberano. LEIA A NOT=C3=8DCIA COMPLETA (https://g1.globo.com/economia/noticia/2025/0= 9/18/empresas-atingidas-por-tarifaco-podem-pedir-credito-a-partir-desta-qu= inta-veja-como-fazer.ghtml) https://g1.globo.com/economia/noticia/2025/09/18/empresas-atingidas-por-ta= rifaco-podem-pedir-credito-a-partir-desta-quinta-veja-como-fazer.ghtml https://valor.globo.com/legislacao/noticia/2025/09/17/trf-3-reduz-tributac= ao-de-juros-sobre-o-capital-proprio-recebidos-por-empresa.ghtml TRF-3 reduz tributa=C3=A7=C3=A3o de juros sobre o capital pr=C3=B3prio rec= ebidos por empresa Os contribuintes ganharam um importante precedente sobre tributa=C3=A7=C3= =A3o de juros sobre o capital pr=C3=B3prio (JCP). O Tribunal Regional Federal da 3=C2=AA Regi=C3=A3o (TRF-3) concedeu a uma= empresa de gest=C3=A3o patrimonial o direito de tributar os valores receb= idos pela sistem=C3=A1tica do lucro presumido=2C o que garante a inclus=C3= =A3o de 32% do total na base de c=C3=A1lculo do Imposto de Renda (IRPJ) e= da CSLL - e n=C3=A3o tudo o que foi auferido=2C como exige a Receita Fede= ral. LEIA A NOT=C3=8DCIA COMPLETA (https://valor.globo.com/legislacao/noticia/2= 025/09/17/trf-3-reduz-tributacao-de-juros-sobre-o-capital-proprio-recebido= s-por-empresa.ghtml) Carf: composi=C3=A7=C3=A3o completa da C=C3=A2mara Superior mant=C3=A9m mu= dan=C3=A7a sobre JCP e multa Por maioria de 6 votos a 4=2C a 1=C2=AA Turma da C=C3=A2mara Superior do C= onselho Administrativo de Recursos Fiscais (Carf) manteve o entendimento d= e que n=C3=A3o =C3=A9 poss=C3=ADvel deduzir=2C do Imposto de Renda Pessoa= Jur=C3=ADdica (IRPJ) e da Contribui=C3=A7=C3=A3o Social sobre o Lucro L= =C3=ADquido (CSLL)=2C despesas com pagamento =C3=A0 posteriori de Juros so= bre Capital Pr=C3=B3prio (JCP). No caso=2C o Citibank N.A. deliberou=2C em 2014=2C o pagamento de valores= referentes aos exerc=C3=ADcios de 2011 a 2013. LEIA A NOT=C3=8DCIA COMPLETA (https://www.jota.info/tributos/carf-composic= ao-completa-da-camara-superior-mantem-mudanca-sobre-jcp-e-multa) https://www.jota.info/tributos/carf-composicao-completa-da-camara-superior= -mantem-mudanca-sobre-jcp-e-multa https://www.contabeis.com.br/noticias/72926/simples-nacional-cnc-defende-a= tualizacao-imediata-dos-limites/ CNC cobra revis=C3=A3o urgente dos limites do Simples Nacional na C=C3=A2m= ara A Confedera=C3=A7=C3=A3o Nacional do Com=C3=A9rcio de Bens=2C Servi=C3=A7o= s e Turismo (CNC) defendeu=2C em audi=C3=AAncia p=C3=BAblica realizada nes= ta ter=C3=A7a-feira (16) pela Comiss=C3=A3o de Ind=C3=BAstria=2C Com=C3=A9= rcio e Servi=C3=A7os da C=C3=A2mara dos Deputados=2C a necessidade urgente= de revisar os limites do Simples Nacional. A entidade foi representada por Adriano Beuren=2C coordenador de Rela=C3= =A7=C3=B5es Governamentais da Fecom=C3=A9rcio-RS=2C que destacou o impacto= do congelamento da tabela para os pequenos neg=C3=B3cios brasileiros. LEIA A NOT=C3=8DCIA COMPLETA (https://www.contabeis.com.br/noticias/72926/= simples-nacional-cnc-defende-atualizacao-imediata-dos-limites/) DITR 2025: faltando 15 dias para fim do prazo apenas 58=2C5% entregaram a= declara=C3=A7=C3=A3o e s=C3=B3 0=2C5% usaram o novo servi=C3=A7o online O prazo para entrega da Declara=C3=A7=C3=A3o do Imposto sobre a Propriedad= e Territorial Rural (DITR) 2025 est=C3=A1 chegando ao fim com apenas 15 di= as para o encerramento do per=C3=ADodo anual de envio=2C que acaba em 30 d= e setembro. Neste ano a DITR tem novidades na entrega=2C com a possibilidade de preenc= himento diretamente no servi=C3=A7o digital =E2=80=9CMinhas Declara=C3=A7= =C3=B5es do ITR=E2=80=9D=2C dispon=C3=ADvel no Portal de Servi=C3=A7os da= Receita Federal. A novidade permite que o contribuinte preencha e transmita a declara=C3=A7= =C3=A3o sem precisar instalar programas adicionais=2C garantindo maior pra= ticidade e seguran=C3=A7a. LEIA A NOT=C3=8DCIA COMPLETA (https://www.contabeis.com.br/noticias/72852/= ditr-2025-milhoes-ainda-devem-entregar-nesta-reta-final/) https://www.contabeis.com.br/noticias/72852/ditr-2025-milhoes-ainda-devem-= entregar-nesta-reta-final/ Enviado por Laclaw Rua Catequese=2C 227=2C 2=C2=BA andar - Sala 21 (https://www.google.com/ma= ps/search/Rua+Catequese=2C+227=2C+2%C2%BA+andar+-+Sala+21?entry=3Dgmail&so= urce=3Dg) - Butant=C3=A3=2C S=C3=A3o Paulo - SP. CEP: 05502-020 Caso n=C3=A3o queira mais receber estes e-mails=2C atualizar suas prefer=C3=AAncias (https://laclaw-estrategia-para-resultado= s.mailchimpsites.com/manage/preferences?u=3D57bfcff5d2b599236c1dacf97&id= =3Df8bf0effc3&e=3D0944ac6718&c=3D9dead270ab) ou cancelar a assinatura (https= ://laclaw.us7.list-manage.com/unsubscribe?u=3D57bfcff5d2b599236c1dacf97&id= =3Df8bf0effc3&t=3Db&e=3D0944ac6718&c=3D9dead270ab) --_----------=_MCPart_463241764 Content-Type: text/html; charset="utf-8" Content-Transfer-Encoding: quoted-printable <!DOCTYPE html><html xmlns=3D"http://www.w3.org/1999/xhtml" xmlns:v=3D"urn= :schemas-microsoft-com:vml" xmlns:o=3D"urn:schemas-microsoft-com:office:of= fice"><head> <!--[if gte mso 15]> <xml> <o:OfficeDocumentSettings> <o:AllowPNG/> <o:PixelsPerInch>96</o:PixelsPerInch> </o:OfficeDocumentSettings> </xml> <![endif]--> <meta charset=3D"UTF-8" /> <meta http-equiv=3D"X-UA-Compatible" content=3D"IE=3Dedge" /> <meta name=3D"viewport" 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align=3D"center" border=3D"0"= cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" style=3D"border-collap= se:separate;margin:0;vertical-align:top;max-width:100%;width:100%;height:a= uto" role=3D"presentation" data-testid=3D"image-1"><tbody><tr><td style=3D= "border:0;border-radius:0;margin:0" valign=3D"top"><img alt=3D"" src=3D"ht= tps://mcusercontent.com/57bfcff5d2b599236c1dacf97/images/6560bbf5-47c9-0e8= d-7f49-5c11e697adab.png" width=3D"612" height=3D"auto" style=3D"display:bl= ock;max-width:100%;height:auto;border-radius:0" class=3D"imageDropZone mce= Logo" /></td></tr></tbody></table></a><div><!--<![endif]--></div><div> <!--[if mso]> <a href=3D"https://laclaw.com.br/"><span class=3D"mceImageBorder" style=3D= "border:0;border-width:2px;vertical-align:top;margin:0"><img role=3D"prese= ntation" class=3D"imageDropZone mceLogo" src=3D"https://mcusercontent.com/= 57bfcff5d2b599236c1dacf97/images/6560bbf5-47c9-0e8d-7f49-5c11e697adab.png"= alt=3D"" width=3D"612" height=3D"auto" style=3D"display:block;max-width:6= 12px;width:612px;height:auto"/></span></a> <![endif]--> </div></td></tr></tbody></table></td></tr></tbody></table></td></tr></tbod= y></table></td></tr></tbody></table><!--[if (gte mso 9)|(IE)]></td></tr><= /table><![endif]--></td></tr></tbody><tbody data-block-id=3D"27" class=3D= "mceWrapper"><tr><td style=3D"background-color:transparent" valign=3D"top"= align=3D"center" class=3D"mceSectionBody"><!--[if (gte mso 9)|(IE)]><tab= le align=3D"center" border=3D"0" cellspacing=3D"0" cellpadding=3D"0" width= =3D"660" style=3D"width:660px;"><tr><td><![endif]--><table border=3D"0" c= ellpadding=3D"0" cellspacing=3D"0" width=3D"100%" style=3D"max-width:660px= " role=3D"presentation"><tbody><tr><td style=3D"background-color:#ffffff"= valign=3D"top" class=3D"mceWrapperInner"><table align=3D"center" border= =3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" role=3D"presenta= tion" data-block-id=3D"26"><tbody><tr class=3D"mceRow"><td style=3D"backgr= 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</div></td></tr><tr><td style=3D"padding-top:0;padding-bottom:0;padding-ri= ght:0;padding-left:0" valign=3D"top" class=3D"mceGutterContainer" id=3D"gu= tterContainerId-6"><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0"= width=3D"100%" style=3D"border-collapse:separate" role=3D"presentation"><= tbody><tr><td style=3D"padding-top:0;padding-bottom:0;padding-right:0;padd= ing-left:0;border:0;border-radius:0" valign=3D"top" id=3D"b6"><table width= =3D"100%" style=3D"border:0;background-color:transparent;border-radius:0;b= order-collapse:separate"><tbody><tr><td style=3D"padding-left:24px;padding= -right:24px;padding-top:0;padding-bottom:12px" class=3D"mceTextBlockContai= ner"><div data-block-id=3D"6" class=3D"mceText" id=3D"d6" style=3D"width:1= 00%"><p><br /></p><p class=3D"" style=3D"box-sizing: border-box; line-heig= ht: 1.5; font-variant-ligatures: normal; font-variant-caps: normal; font-w= eight: 400; letter-spacing: normal; orphans: 2; text-align: left; text-ind= ent: 0px; text-transform: none; widows: 2; word-spacing: 0px; -webkit-text= -stroke-width: 0px; white-space: normal; background-color: rgb(255=2C 255= =2C 255); text-decoration-thickness: initial; text-decoration-style: initi= al; text-decoration-color: initial; margin: 0px 0px 16px; mso-line-height-= alt: 150%;"><br /></p><p class=3D"" style=3D"box-sizing: border-box; line-= height: 1.5; font-variant-ligatures: normal; font-variant-caps: normal; fo= nt-weight: 400; letter-spacing: normal; orphans: 2; text-align: left; text= -indent: 0px; text-transform: none; widows: 2; word-spacing: 0px; -webkit-= text-stroke-width: 0px; white-space: normal; background-color: rgb(255=2C= 255=2C 255); text-decoration-thickness: initial; text-decoration-style: i= nitial; text-decoration-color: initial; margin: 0px 0px 16px; mso-line-hei= ght-alt: 150%;"><span style=3D"color:#000000;"><span style=3D"font-size: 1= 5px"><span style=3D"font-family: 'Open Sans'=2C 'Helvetica Neue'=2C Helvet= ica=2C Arial=2C sans-serif"><span style=3D"background-color: rgb(255=2C 25= 5=2C 255)">Como parte da nossa comunidade=2C queremos que voc=C3=AA esteja= sempre por dentro das principais tend=C3=AAncias e novidades do mercado.<= /span></span></span></span></p><p class=3D"" style=3D"box-sizing: border-b= ox; line-height: 1.5; font-variant-ligatures: normal; font-variant-caps: n= ormal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: j= ustify; text-indent: 0px; text-transform: none; widows: 2; word-spacing: 0= px; -webkit-text-stroke-width: 0px; white-space: normal; background-color:= rgb(255=2C 255=2C 255); text-decoration-thickness: initial; text-decorati= on-style: initial; text-decoration-color: initial; margin: 0px 0px 16px; m= so-line-height-alt: 150%;"><span style=3D"color:rgb(0=2C 0=2C 0);"><span s= tyle=3D"font-size: 15px"><span style=3D"font-family: 'Open Sans'=2C 'Helve= tica Neue'=2C Helvetica=2C Arial=2C sans-serif"><span style=3D"background-= color: rgb(255=2C 255=2C 255)">Com mais de 30 anos de hist=C3=B3ria e resu= ltados consistentes=2C estamos renovando nossa forma de nos comunicar para= estar ainda mais pr=C3=B3ximos de voc=C3=AA.</span></span></span></span><= /p><p class=3D"last-child" style=3D"box-sizing: border-box; line-height: 1= =2E5; font-variant-ligatures: normal; font-variant-caps: normal; font-weight= : 400; letter-spacing: normal; orphans: 2; text-align: justify; text-inden= t: 0px; text-transform: none; widows: 2; word-spacing: 0px; -webkit-text-s= troke-width: 0px; white-space: normal; background-color: rgb(255=2C 255=2C= 255); text-decoration-thickness: initial; text-decoration-style: initial;= text-decoration-color: initial; margin: 0px; mso-line-height-alt: 150%;">= <strong><span style=3D"color:#235162;"><span style=3D"font-size: 15px"><sp= an style=3D"font-family: 'Open Sans'=2C 'Helvetica Neue'=2C Helvetica=2C A= rial=2C sans-serif"><span style=3D"background-color: rgb(255=2C 255=2C 255= )">CONFIRA ABAIXO OS DESTAQUES DA SEMANA!</span></span></span></span></str= ong></p></div></td></tr></tbody></table></td></tr></tbody></table></td></t= r><tr><td style=3D"background-color:transparent;padding-top:12px;padding-b= ottom:12px;padding-right:24px;padding-left:24px;border:0;border-radius:0"= valign=3D"top" class=3D"mceDividerBlockContainer" id=3D"b41"><table align= =3D"center" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"100%= " style=3D"background-color:transparent;width:100%" role=3D"presentation"= class=3D"mceDividerContainer" data-block-id=3D"41"><tbody><tr><td style= =3D"min-width:100%;border-top-width:20px;border-top-style:double;border-to= p-color:#ffffff;line-height:0;font-size:0" valign=3D"top" class=3D"mceDivi= derBlock">=C2=A0</td></tr></tbody></table></td></tr><tr><td style=3D"backg= round-color:transparent;padding-top:12px;padding-bottom:12px;padding-right= :24px;padding-left:24px;border:0;border-radius:0" valign=3D"top" class=3D"= mceImageBlockContainer" align=3D"center" id=3D"b39"><div><!--[if !mso]><!= --></div><a href=3D"https://laclaw.us7.list-manage.com/track/click?u=3D57b= fcff5d2b599236c1dacf97&id=3D3623fc6981&e=3D0944ac6718" style=3D"display:b= lock" target=3D"_blank" data-block-id=3D"39"><table align=3D"center" borde= r=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" style=3D"border= -collapse:separate;margin:0;vertical-align:top;max-width:100%;width:100%;h= eight:auto" role=3D"presentation" data-testid=3D"image-39"><tbody><tr><td= style=3D"border:0;border-radius:0;margin:0" valign=3D"top"><img alt=3D""= src=3D"https://mcusercontent.com/57bfcff5d2b599236c1dacf97/images/0f86e29= 3-e96c-d7bf-6a82-d9e73e8a425e.png" width=3D"612" height=3D"auto" style=3D"= display:block;max-width:100%;height:auto;border-radius:0" class=3D"imageDr= opZone mceImage" /></td></tr></tbody></table></a><div><!--<![endif]--></d= iv><div> <!--[if mso]> <a href=3D"https://laclaw.com.br/"><span class=3D"mceImageBorder" style=3D= 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role=3D"presentation" data-block-id=3D"88"><tbody><tr class=3D"mceRow"><= td style=3D"background-position:center;background-repeat:no-repeat;backgro= und-size:cover;padding-top:0px;padding-bottom:0px" valign=3D"top"><table b= order=3D"0" cellpadding=3D"0" cellspacing=3D"24" width=3D"100%" style=3D"t= able-layout:fixed" role=3D"presentation"><colgroup><col span=3D"1" width= =3D"8.333333333333332%" /><col span=3D"1" width=3D"8.333333333333332%" /><= col span=3D"1" width=3D"8.333333333333332%" /><col span=3D"1" width=3D"8.3= 33333333333332%" /><col span=3D"1" width=3D"8.333333333333332%" /><col spa= n=3D"1" width=3D"8.333333333333332%" /><col span=3D"1" width=3D"8.33333333= 3333332%" /><col span=3D"1" width=3D"8.333333333333332%" /><col span=3D"1"= width=3D"8.333333333333332%" /><col span=3D"1" width=3D"8.333333333333332= %" /><col span=3D"1" width=3D"8.333333333333332%" /><col span=3D"1" width= =3D"8.333333333333332%" /></colgroup><tbody><tr><td style=3D"padding-top:0= ;padding-bottom:0" valign=3D"top" class=3D"mceColumn" id=3D"mceColumnId-83= " data-block-id=3D"83" colspan=3D"6" width=3D"50%"><table border=3D"0" cel= lpadding=3D"0" cellspacing=3D"0" width=3D"100%" role=3D"presentation"><tbo= dy><tr><td style=3D"background-color:transparent;padding-top:12px;padding-= bottom:12px;padding-right:0;padding-left:0;border:0;border-radius:0" valig= n=3D"top" class=3D"mceImageBlockContainer" align=3D"center" id=3D"b82"><di= v><!--[if !mso]><!--></div><a href=3D"https://laclaw.us7.list-manage.com/= track/click?u=3D57bfcff5d2b599236c1dacf97&id=3D48534eb892&e=3D0944ac6718"= style=3D"display:block" target=3D"_blank" data-block-id=3D"82"><table ali= gn=3D"center" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"90= %" style=3D"border-collapse:separate;margin:0;vertical-align:top;max-width= :90%;width:90%;height:auto" role=3D"presentation" data-testid=3D"image-82"= ><tbody><tr><td style=3D"border:0;border-radius:0;margin:0" valign=3D"top"= ><img alt=3D"" src=3D"https://mcusercontent.com/57bfcff5d2b599236c1dacf97/= images/b8bb7759-cf37-2ecf-7db4-d721d33b34f6.png" width=3D"297" height=3D"a= uto" style=3D"display:block;max-width:100%;height:auto;border-radius:0" cl= ass=3D"imageDropZone mceImage" /></td></tr></tbody></table></a><div><!--<!= [endif]--></div><div> <!--[if mso]> <a href=3D"https://valor.globo.com/legislacao/noticia/2025/09/16/despesas-= de-convencao-coletiva-geram-creditos-de-pis-cofins.ghtml"><span class=3D"m= ceImageBorder" style=3D"border:0;border-width:2px;vertical-align:top;margi= n:0"><img role=3D"presentation" class=3D"imageDropZone mceImage" src=3D"ht= tps://mcusercontent.com/57bfcff5d2b599236c1dacf97/images/b8bb7759-cf37-2ec= f-7db4-d721d33b34f6.png" alt=3D"" width=3D"297" height=3D"auto" style=3D"d= isplay:block;max-width:297px;width:297px;height:auto"/></span></a> <![endif]--> </div></td></tr></tbody></table></td><td style=3D"padding-top:0;padding-bo= ttom:0" valign=3D"top" class=3D"mceColumn" id=3D"mceColumnId-87" data-bloc= k-id=3D"87" colspan=3D"6" width=3D"50%"><table border=3D"0" cellpadding=3D= "0" cellspacing=3D"0" width=3D"100%" role=3D"presentation"><tbody><tr><td= style=3D"padding-top:0;padding-bottom:0;padding-right:0;padding-left:0" v= align=3D"top" class=3D"mceGutterContainer" id=3D"gutterContainerId-84"><ta= ble border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" style= =3D"border-collapse:separate" role=3D"presentation"><tbody><tr><td style= =3D"padding-top:0;padding-bottom:0;padding-right:0;padding-left:0;border:0= ;border-radius:0" valign=3D"top" id=3D"b84"><table width=3D"100%" style=3D= "border:0;background-color:transparent;border-radius:1px;border-collapse:s= eparate"><tbody><tr><td style=3D"padding-left:10px;padding-right:10px;padd= ing-top:10px;padding-bottom:10px" class=3D"mceTextBlockContainer"><div dat= a-block-id=3D"84" class=3D"mceText" id=3D"d84" style=3D"width:100%"><p cla= ss=3D"last-child" style=3D"line-height: 1.3800000000000001; text-align: ju= stify; margin-top: 12pt; margin-bottom: 12pt; mso-line-height-alt: 138%; d= irection: ltr;"><strong><span style=3D"color:#235162;"><span style=3D"font= -size: 20px"><span style=3D"font-family: 'Open Sans'=2C 'Helvetica Neue'= =2C Helvetica=2C Arial=2C sans-serif"><span style=3D"background-color: tra= nsparent">Despesas de conven=C3=A7=C3=A3o coletiva geram cr=C3=A9ditos de= PIS/Cofins</span></span></span></span></strong></p></div></td></tr></tbod= y></table></td></tr></tbody></table></td></tr><tr><td style=3D"padding-top= :0;padding-bottom:0;padding-right:0;padding-left:0" valign=3D"top" class= =3D"mceGutterContainer" id=3D"gutterContainerId-85"><table border=3D"0" ce= llpadding=3D"0" cellspacing=3D"0" width=3D"100%" style=3D"border-collapse:= separate" role=3D"presentation"><tbody><tr><td style=3D"padding-top:0;padd= ing-bottom:0;padding-right:0;padding-left:0;border:0;border-radius:0" vali= gn=3D"top" id=3D"b85"><table width=3D"100%" style=3D"border:0;background-c= olor:transparent;border-radius:0;border-collapse:separate"><tbody><tr><td= style=3D"padding-left:10px;padding-right:10px;padding-top:0;padding-botto= m:0" class=3D"mceTextBlockContainer"><div data-block-id=3D"85" class=3D"mc= eText" id=3D"d85" style=3D"width:100%"><table style=3D"box-sizing: border-= box; color: rgb(0=2C 0=2C 0); font-family: Arial=2C Helvetica=2C sans-seri= f; font-size: small; font-style: normal; font-variant-ligatures: normal; f= ont-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphan= s: 2; text-align: left; text-transform: none; widows: 2; word-spacing: 0px= ; -webkit-text-stroke-width: 0px; white-space: normal; background-color: r= gb(255=2C 255=2C 255); text-decoration-thickness: initial; text-decoration= -style: initial; text-decoration-color: initial; word-break: break-word;"= width=3D"100%" border=3D"0" cellspacing=3D"0" cellpadding=3D"0" class=3D"= m_3629024420907391392paragraph_block m_3629024420907391392block-2 last-chi= ld"><tbody><tr style=3D"box-sizing: border-box;"><td colspan=3D"1" rowspan= =3D"1" style=3D"margin: 0px; box-sizing: border-box; padding-bottom: 8px;= padding-top: 8px;" class=3D"m_3629024420907391392pad"><p class=3D"" style= =3D"line-height: 1.3800000000000001; text-align: justify; margin-top: 12pt= ; margin-bottom: 12pt; mso-line-height-alt: 138%; direction: ltr;"><span s= tyle=3D"color:rgb(0=2C 0=2C 0);"><span style=3D"font-size: 15px"><span sty= le=3D"font-family: 'Open Sans'=2C 'Helvetica Neue'=2C Helvetica=2C Arial= =2C sans-serif"><span style=3D"background-color: transparent">Uma liminar= incomum permitiu =C3=A0 Fiteca Tecidos=2C f=C3=A1brica de tecelagem de Mi= nas Gerais=2C tomar cr=C3=A9dito de PIS e Cofins sobre despesas obrigat=C3= =B3rias previstas em conven=C3=A7=C3=A3o coletiva de trabalho=2C como vale= -alimenta=C3=A7=C3=A3o=2C cesta b=C3=A1sica e aux=C3=ADlio-lanche. </span>= </span></span></span></p><p class=3D"" style=3D"line-height: 1.38000000000= 00001; text-align: justify; margin-top: 12pt; margin-bottom: 12pt; mso-lin= e-height-alt: 138%; direction: ltr;"><span style=3D"color:rgb(0=2C 0=2C 0)= ;"><span style=3D"font-size: 15px"><span style=3D"font-family: 'Open Sans'= =2C 'Helvetica Neue'=2C Helvetica=2C Arial=2C sans-serif"><span style=3D"b= ackground-color: transparent">A decis=C3=A3o foi dada pelo juiz Gustavo Fi= gueiredo Melilo Carolino=2C da 2=C2=AA Vara Federal com Juizado Especial F= ederal (JEF) Adjunto de Sete Lagoas=2C que enquadrou os gastos como =E2=80= =9Cinsumos=E2=80=9D.</span></span></span></span></p></td></tr></tbody></ta= ble></div></td></tr></tbody></table></td></tr></tbody></table></td></tr><t= r><td style=3D"background-color:transparent;padding-top:12px;padding-botto= m:12px;padding-right:24px;padding-left:10px;border:0;border-radius:0" vali= gn=3D"top" class=3D"mceButtonBlockContainer" align=3D"left" id=3D"b86"><di= v><!--[if !mso]><!--></div><table align=3D"left" border=3D"0" cellpadding= =3D"0" cellspacing=3D"0" role=3D"presentation" data-block-id=3D"86" class= =3D"mceButtonContainer"><tbody><tr class=3D"mceStandardButton"><td style= =3D"background-color:#235162;border-radius:8px;text-align:center" valign= =3D"top" class=3D"mceButton"><a href=3D"https://laclaw.us7.list-manage.com= /track/click?u=3D57bfcff5d2b599236c1dacf97&id=3D9bc2a975bd&e=3D0944ac6718= " target=3D"_blank" class=3D"mceButtonLink" style=3D"background-color:#235= 162;border-radius:8px;border:2px none #000000;color:#ffffff;display:block;= font-family:'Open Sans'=2C 'Helvetica Neue'=2C Helvetica=2C Arial=2C sans-= serif;font-size:13px;font-weight:normal;font-style:normal;padding:16px 28p= x;text-decoration:none;text-align:center;direction:ltr;letter-spacing:1px"= rel=3D"noreferrer">LEIA A NOT=C3=8DCIA COMPLETA</a></td></tr></tbody></ta= ble><div><!--<![endif]--></div><table align=3D"left" border=3D"0" cellpad= ding=3D"0" cellspacing=3D"0" role=3D"presentation" data-block-id=3D"86" cl= ass=3D"mceButtonContainer"><tbody><tr> <!--[if mso]> <td align=3D"left"> <v:roundrect xmlns:v=3D"urn:schemas-microsoft-com:vml" xmlns:w=3D"urn:schemas-microsoft-com:office:word" href=3D"https://valor.globo.com/legislacao/noticia/2025/09/16/despesas-de-= convencao-coletiva-geram-creditos-de-pis-cofins.ghtml" style=3D"v-text-anchor:middle; width:241.13px; height:49.53px;" arcsize=3D"3%" strokecolor=3D"#235162" strokeweight=3D"1px" fillcolor=3D"#235162"> <v:stroke dashstyle=3D"solid"/> <w:anchorlock /> <center style=3D" color: #ffffff; display: block; font-family: 'Open Sans'=2C 'Helvetica Neue'=2C Helvetica=2C Arial=2C sans= -serif; font-size: 13; font-style: normal; font-weight: normal; letter-spacing: 1px; text-decoration: none; text-align: center; direction: ltr;" > LEIA A NOT=C3=8DCIA COMPLETA </center> </v:roundrect> </td> <![endif]--> </tr></tbody></table></td></tr></tbody></table></td></tr></tbody></table><= /td></tr></tbody></table></td></tr></tbody></table></td></tr></tbody></tab= 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role=3D"presentation"><tbody><tr><td style=3D"padding-top:12px;paddi= ng-bottom:12px;padding-right:0;padding-left:0;border:0;border-radius:0" va= lign=3D"top" class=3D"mceLayoutContainer" id=3D"b72"><table align=3D"cente= r" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" role=3D= "presentation" data-block-id=3D"72" id=3D"section_031c55329ad5981966729d37= d3362439" class=3D"mceLayout"><tbody><tr class=3D"mceRow"><td style=3D"bac= kground-position:center;background-repeat:no-repeat;background-size:cover"= valign=3D"top"><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" wi= dth=3D"100%" role=3D"presentation"><tbody><tr><td valign=3D"top" class=3D"= mceColumn" id=3D"mceColumnId--38" data-block-id=3D"-38" colspan=3D"12" wid= th=3D"100%"><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width= =3D"100%" role=3D"presentation"><tbody><tr><td style=3D"border:0;border-ra= dius:0" valign=3D"top" align=3D"center" id=3D"b-15"><table align=3D"center= " border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" role=3D"= presentation" data-block-id=3D"-15"><tbody><tr class=3D"mceRow"><td style= =3D"background-position:center;background-repeat:no-repeat;background-size= :cover" valign=3D"top"><table border=3D"0" cellpadding=3D"0" cellspacing= =3D"0" width=3D"100%" role=3D"presentation"><tbody><tr><td valign=3D"top"= class=3D"mceColumn" id=3D"mceColumnId--51" data-block-id=3D"-51" colspan= =3D"12" width=3D"100%"><table border=3D"0" cellpadding=3D"0" cellspacing= =3D"0" width=3D"100%" role=3D"presentation"><tbody><tr><td style=3D"border= :0;border-radius:0" valign=3D"top" id=3D"b79"><table align=3D"center" bord= er=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" role=3D"presen= tation" data-block-id=3D"79"><tbody><tr class=3D"mceRow"><td style=3D"back= ground-position:center;background-repeat:no-repeat;background-size:cover;p= adding-top:0px;padding-bottom:0px" valign=3D"top"><table border=3D"0" cell= padding=3D"0" cellspacing=3D"24" width=3D"100%" style=3D"table-layout:fixe= d" role=3D"presentation"><colgroup><col span=3D"1" width=3D"8.333333333333= 332%" /><col span=3D"1" width=3D"8.333333333333332%" /><col span=3D"1" wid= th=3D"8.333333333333332%" /><col span=3D"1" width=3D"8.333333333333332%" /= ><col span=3D"1" width=3D"8.333333333333332%" /><col span=3D"1" width=3D"8= =2E333333333333332%" /><col span=3D"1" width=3D"8.333333333333332%" /><col s= pan=3D"1" width=3D"8.333333333333332%" /><col span=3D"1" width=3D"8.333333= 333333332%" /><col span=3D"1" width=3D"8.333333333333332%" /><col span=3D"= 1" width=3D"8.333333333333332%" /><col span=3D"1" width=3D"8.3333333333333= 32%" /></colgroup><tbody><tr><td style=3D"padding-top:0;padding-bottom:0"= valign=3D"top" class=3D"mceColumn" id=3D"mceColumnId-76" data-block-id=3D= "76" colspan=3D"6" width=3D"50%"><table border=3D"0" cellpadding=3D"0" cel= lspacing=3D"0" width=3D"100%" role=3D"presentation"><tbody><tr><td style= =3D"padding-top:0;padding-bottom:0;padding-right:0;padding-left:0" valign= =3D"top" class=3D"mceGutterContainer" id=3D"gutterContainerId-73"><table b= order=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" style=3D"bo= rder-collapse:separate" role=3D"presentation"><tbody><tr><td style=3D"padd= ing-top:0;padding-bottom:0;padding-right:0;padding-left:0;border:0;border-= radius:0" valign=3D"top" id=3D"b73"><table width=3D"100%" style=3D"border:= 0;background-color:transparent;border-radius:1px;border-collapse:separate"= ><tbody><tr><td style=3D"padding-left:20px;padding-right:20px;padding-top:= 12px;padding-bottom:12px" class=3D"mceTextBlockContainer"><div data-block-= id=3D"73" class=3D"mceText" id=3D"d73" style=3D"width:100%"><p class=3D"la= st-child" style=3D"line-height: 1.3800000000000001; text-align: left; marg= in-top: 12pt; margin-bottom: 12pt; mso-line-height-alt: 138%; direction: l= tr;"><strong><span style=3D"color:#235162;"><span style=3D"font-size: 20px= "><span style=3D"font-family: 'Open Sans'=2C 'Helvetica Neue'=2C Helvetica= =2C Arial=2C sans-serif"><span style=3D"background-color: transparent">STF= valida regra que restringe cr=C3=A9ditos de IPI apenas a remetente de ins= umos</span></span></span></span></strong></p></div></td></tr></tbody></tab= le></td></tr></tbody></table></td></tr><tr><td style=3D"padding-top:0;padd= ing-bottom:0;padding-right:0;padding-left:0" valign=3D"top" class=3D"mceGu= tterContainer" id=3D"gutterContainerId-74"><table border=3D"0" cellpadding= =3D"0" cellspacing=3D"0" width=3D"100%" style=3D"border-collapse:separate"= role=3D"presentation"><tbody><tr><td style=3D"padding-top:0;padding-botto= m:0;padding-right:0;padding-left:0;border:0;border-radius:0" valign=3D"top= " id=3D"b74"><table width=3D"100%" style=3D"border:0;background-color:tran= sparent;border-radius:0;border-collapse:separate"><tbody><tr><td style=3D"= padding-left:10px;padding-right:10px;padding-top:0;padding-bottom:0" class= =3D"mceTextBlockContainer"><div data-block-id=3D"74" class=3D"mceText" id= =3D"d74" style=3D"width:100%"><p class=3D"last-child" style=3D"line-height= : 1.3800000000000001; text-align: justify; margin-top: 12pt; margin-bottom= : 12pt; mso-line-height-alt: 138%; direction: ltr;"><span style=3D"color:r= gb(0=2C 0=2C 0);"><span style=3D"font-size: 15px"><span style=3D"font-fami= ly: 'Open Sans'=2C 'Helvetica Neue'=2C Helvetica=2C Arial=2C sans-serif"><= span style=3D"font-weight:normal;"><span style=3D"background-color: transp= arent">O Supremo Tribunal Federal (STF) declarou=2C por unanimidade=2C a c= onstitucionalidade de dispositivo que suspende a cobran=C3=A7a do Imposto= sobre Produtos Industrializados (IPI) nas sa=C3=ADdas de mat=C3=A9rias-pr= imas=2C produtos intermedi=C3=A1rios e materiais de embalagem destinados a= determinados estabelecimentos industriais.</span></span></span></span></s= pan></p></div></td></tr></tbody></table></td></tr></tbody></table></td></t= r><tr><td style=3D"background-color:transparent;padding-top:12px;padding-b= ottom:12px;padding-right:24px;padding-left:10px;border:0;border-radius:0"= valign=3D"top" class=3D"mceButtonBlockContainer" align=3D"left" id=3D"b75= "><div><!--[if !mso]><!--></div><table align=3D"left" border=3D"0" cellpa= dding=3D"0" cellspacing=3D"0" role=3D"presentation" data-block-id=3D"75" c= lass=3D"mceButtonContainer"><tbody><tr class=3D"mceStandardButton"><td sty= le=3D"background-color:#235162;border-radius:8px;text-align:center" valign= =3D"top" class=3D"mceButton"><a href=3D"https://laclaw.us7.list-manage.com= /track/click?u=3D57bfcff5d2b599236c1dacf97&id=3D791a9c362d&e=3D0944ac6718= " target=3D"_blank" class=3D"mceButtonLink" style=3D"background-color:#235= 162;border-radius:8px;border:2px none #000000;color:#ffffff;display:block;= font-family:'Open Sans'=2C 'Helvetica Neue'=2C Helvetica=2C Arial=2C sans-= serif;font-size:13px;font-weight:normal;font-style:normal;padding:16px 28p= x;text-decoration:none;text-align:center;direction:ltr;letter-spacing:1px"= rel=3D"noreferrer">LEIA A NOT=C3=8DCIA COMPLETA</a></td></tr></tbody></ta= ble><div><!--<![endif]--></div><table align=3D"left" border=3D"0" cellpad= ding=3D"0" cellspacing=3D"0" role=3D"presentation" data-block-id=3D"75" cl= ass=3D"mceButtonContainer"><tbody><tr> <!--[if mso]> <td align=3D"left"> <v:roundrect xmlns:v=3D"urn:schemas-microsoft-com:vml" xmlns:w=3D"urn:schemas-microsoft-com:office:word" href=3D"https://www.jota.info/tributos/stf-valida-regra-que-restringe-cred= itos-de-ipi-apenas-a-remetente-de-insumos" style=3D"v-text-anchor:middle; width:241.13px; height:49.53px;" arcsize=3D"3%" strokecolor=3D"#235162" strokeweight=3D"1px" fillcolor=3D"#235162"> <v:stroke dashstyle=3D"solid"/> <w:anchorlock /> <center style=3D" color: #ffffff; display: block; font-family: 'Open Sans'=2C 'Helvetica Neue'=2C Helvetica=2C Arial=2C sans= -serif; font-size: 13; font-style: normal; font-weight: normal; letter-spacing: 1px; text-decoration: none; text-align: center; direction: ltr;" > LEIA A NOT=C3=8DCIA COMPLETA </center> </v:roundrect> </td> <![endif]--> </tr></tbody></table></td></tr></tbody></table></td><td style=3D"padding-t= op:0;padding-bottom:0" valign=3D"top" class=3D"mceColumn" id=3D"mceColumnI= d-78" data-block-id=3D"78" colspan=3D"6" width=3D"50%"><table border=3D"0"= cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" role=3D"presentation">= <tbody><tr><td style=3D"background-color:transparent;padding-top:12px;padd= ing-bottom:12px;padding-right:0;padding-left:0;border:0;border-radius:0" v= align=3D"top" class=3D"mceImageBlockContainer" align=3D"center" id=3D"b77"= ><div><!--[if !mso]><!--></div><a href=3D"https://laclaw.us7.list-manage.= com/track/click?u=3D57bfcff5d2b599236c1dacf97&id=3Dc54f745984&e=3D0944ac6718" style=3D"display:block" target=3D"_blank" data-block-id=3D"77"><table= align=3D"center" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width= =3D"90%" style=3D"border-collapse:separate;margin:0;vertical-align:top;max= -width:90%;width:90%;height:auto" role=3D"presentation" data-testid=3D"ima= ge-77"><tbody><tr><td style=3D"border:0;border-radius:0;margin:0" valign= =3D"top"><img alt=3D"" src=3D"https://mcusercontent.com/57bfcff5d2b599236c= 1dacf97/images/025a143f-f08b-f4b2-71f1-9afa8e22926d.png" width=3D"297" hei= ght=3D"auto" style=3D"display:block;max-width:100%;height:auto;border-radi= us:0" class=3D"imageDropZone mceImage" /></td></tr></tbody></table></a><di= v><!--<![endif]--></div><div> <!--[if mso]> <a href=3D"https://www.jota.info/tributos/stf-valida-regra-que-restringe-c= reditos-de-ipi-apenas-a-remetente-de-insumos"><span class=3D"mceImageBorde= r" style=3D"border:0;border-width:2px;vertical-align:top;margin:0"><img ro= le=3D"presentation" class=3D"imageDropZone mceImage" src=3D"https://mcuser= content.com/57bfcff5d2b599236c1dacf97/images/025a143f-f08b-f4b2-71f1-9afa8= e22926d.png" alt=3D"" width=3D"297" height=3D"auto" style=3D"display:block= ;max-width:297px;width:297px;height:auto"/></span></a> <![endif]--> </div></td></tr></tbody></table></td></tr></tbody></table></td></tr></tbod= y></table></td></tr></tbody></table></td></tr></tbody></table></td></tr></= tbody></table></td></tr></tbody></table></td></tr></tbody></table></td></t= r></tbody></table></td></tr></tbody></table></td></tr><tr><td style=3D"bac= kground-color:transparent;padding-top:12px;padding-bottom:12px;padding-rig= ht:24px;padding-left:24px;border:0;border-radius:0" valign=3D"top" class= =3D"mceDividerBlockContainer" id=3D"b80"><table align=3D"center" border=3D= "0" cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" style=3D"background= -color:transparent;width:100%" role=3D"presentation" class=3D"mceDividerCo= ntainer" data-block-id=3D"80"><tbody><tr><td style=3D"min-width:100%;borde= r-top-width:2px;border-top-style:solid;border-top-color:#ebebeb;line-heigh= t:0;font-size:0" valign=3D"top" class=3D"mceDividerBlock">=C2=A0</td></tr>= </tbody></table></td></tr><tr><td valign=3D"top" class=3D"mceGutterContain= er" id=3D"gutterContainerId-14"><table border=3D"0" cellpadding=3D"0" cell= spacing=3D"0" width=3D"100%" style=3D"border-collapse:separate" role=3D"pr= esentation"><tbody><tr><td style=3D"padding-top:12px;padding-bottom:12px;p= adding-right:0;padding-left:0;border:0;border-radius:0" valign=3D"top" cla= ss=3D"mceLayoutContainer" id=3D"b14"><table align=3D"center" border=3D"0"= cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" role=3D"presentation"= data-block-id=3D"14" id=3D"section_0deabf29b94922c323a90aac14251779" clas= s=3D"mceLayout"><tbody><tr class=3D"mceRow"><td style=3D"background-positi= on:center;background-repeat:no-repeat;background-size:cover" valign=3D"top= "><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" r= ole=3D"presentation"><tbody><tr><td valign=3D"top" class=3D"mceColumn" id= =3D"mceColumnId--31" data-block-id=3D"-31" colspan=3D"12" width=3D"100%"><= table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" role= =3D"presentation"><tbody><tr><td style=3D"border:0;border-radius:0" valign= =3D"top" align=3D"center" id=3D"b-5"><table align=3D"center" border=3D"0"= cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" role=3D"presentation"= data-block-id=3D"-5"><tbody><tr class=3D"mceRow"><td style=3D"background-= position:center;background-repeat:no-repeat;background-size:cover" valign= =3D"top"><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"= 100%" role=3D"presentation"><tbody><tr><td valign=3D"top" class=3D"mceColu= mn" id=3D"mceColumnId--46" data-block-id=3D"-46" colspan=3D"12" width=3D"1= 00%"><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"100%= " role=3D"presentation"><tbody><tr><td style=3D"border:0;border-radius:0"= valign=3D"top" id=3D"b13"><table align=3D"center" border=3D"0" cellpaddin= g=3D"0" cellspacing=3D"0" width=3D"100%" role=3D"presentation" data-block-= id=3D"13"><tbody><tr class=3D"mceRow"><td style=3D"background-position:cen= ter;background-repeat:no-repeat;background-size:cover;padding-top:0px;padd= ing-bottom:0px" valign=3D"top"><table border=3D"0" cellpadding=3D"0" cells= pacing=3D"24" width=3D"100%" style=3D"table-layout:fixed" role=3D"presenta= tion"><colgroup><col span=3D"1" width=3D"8.333333333333332%" /><col span= =3D"1" width=3D"8.333333333333332%" /><col span=3D"1" width=3D"8.333333333= 333332%" /><col span=3D"1" width=3D"8.333333333333332%" /><col span=3D"1"= width=3D"8.333333333333332%" /><col span=3D"1" width=3D"8.333333333333332= %" /><col span=3D"1" width=3D"8.333333333333332%" /><col span=3D"1" width= =3D"8.333333333333332%" /><col span=3D"1" width=3D"8.333333333333332%" /><= col span=3D"1" width=3D"8.333333333333332%" /><col span=3D"1" width=3D"8.3= 33333333333332%" /><col span=3D"1" width=3D"8.333333333333332%" /></colgro= up><tbody><tr><td style=3D"padding-top:0;padding-bottom:0" valign=3D"top"= class=3D"mceColumn" id=3D"mceColumnId-8" data-block-id=3D"8" colspan=3D"6= " width=3D"50%"><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" wi= dth=3D"100%" role=3D"presentation"><tbody><tr><td style=3D"background-colo= r:transparent;padding-top:12px;padding-bottom:12px;padding-right:0;padding= -left:0;border:0;border-radius:0" valign=3D"top" class=3D"mceImageBlockCon= tainer" align=3D"center" id=3D"b7"><div><!--[if !mso]><!--></div><a href= =3D"https://laclaw.us7.list-manage.com/track/click?u=3D57bfcff5d2b599236c1= dacf97&id=3D71dd4526ce&e=3D0944ac6718" style=3D"display:block" target=3D"= _blank" data-block-id=3D"7"><table align=3D"center" border=3D"0" cellpaddi= ng=3D"0" cellspacing=3D"0" width=3D"90%" style=3D"border-collapse:separate= ;margin:0;vertical-align:top;max-width:90%;width:90%;height:auto" role=3D"= presentation" data-testid=3D"image-7"><tbody><tr><td style=3D"border:0;bor= der-radius:0;margin:0" valign=3D"top"><img alt=3D"" src=3D"https://mcuserc= ontent.com/57bfcff5d2b599236c1dacf97/images/3df2ac08-a0f6-2e3c-6d73-125ebf= 612401.png" width=3D"297" height=3D"auto" style=3D"display:block;max-width= :100%;height:auto;border-radius:0" class=3D"imageDropZone mceImage" /></td= ></tr></tbody></table></a><div><!--<![endif]--></div><div> <!--[if mso]> <a href=3D"https://www.jota.info/tributos/sem-notas-fiscais-da-reforma-emp= resas-pagarao-ibs-e-cbs-em-2026-e-podem-ate-parar"><span class=3D"mceImage= Border" style=3D"border:0;border-width:2px;vertical-align:top;margin:0"><i= mg role=3D"presentation" class=3D"imageDropZone mceImage" src=3D"https://m= cusercontent.com/57bfcff5d2b599236c1dacf97/images/3df2ac08-a0f6-2e3c-6d73-= 125ebf612401.png" alt=3D"" width=3D"297" height=3D"auto" style=3D"display:= block;max-width:297px;width:297px;height:auto"/></span></a> <![endif]--> </div></td></tr></tbody></table></td><td style=3D"padding-top:0;padding-bo= ttom:0" valign=3D"top" class=3D"mceColumn" id=3D"mceColumnId-12" data-bloc= k-id=3D"12" colspan=3D"6" width=3D"50%"><table border=3D"0" cellpadding=3D= "0" cellspacing=3D"0" width=3D"100%" role=3D"presentation"><tbody><tr><td= style=3D"padding-top:0;padding-bottom:0;padding-right:0;padding-left:0" v= align=3D"top" class=3D"mceGutterContainer" id=3D"gutterContainerId-9"><tab= le border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" style= =3D"border-collapse:separate" role=3D"presentation"><tbody><tr><td style= =3D"padding-top:0;padding-bottom:0;padding-right:0;padding-left:0;border:0= ;border-radius:0" valign=3D"top" id=3D"b9"><table width=3D"100%" style=3D"= border:0;background-color:transparent;border-radius:1px;border-collapse:se= parate"><tbody><tr><td style=3D"padding-left:10px;padding-right:10px;paddi= ng-top:10px;padding-bottom:10px" class=3D"mceTextBlockContainer"><div data= -block-id=3D"9" class=3D"mceText" id=3D"d9" style=3D"width:100%"><p class= =3D"last-child" style=3D"line-height: 1.3800000000000001; text-align: just= ify; margin-top: 12pt; margin-bottom: 12pt; mso-line-height-alt: 138%; dir= ection: ltr;"><strong><span style=3D"color:#235162;"><span style=3D"font-s= ize: 20px"><span style=3D"font-family: 'Open Sans'=2C 'Helvetica Neue'=2C= Helvetica=2C Arial=2C sans-serif"><span style=3D"background-color: transp= arent">Sem notas fiscais da reforma=2C empresas pagar=C3=A3o IBS e CBS em= 2026 e podem at=C3=A9 parar</span></span></span></span></strong></p></div= ></td></tr></tbody></table></td></tr></tbody></table></td></tr><tr><td sty= le=3D"padding-top:0;padding-bottom:0;padding-right:0;padding-left:0" valig= n=3D"top" class=3D"mceGutterContainer" id=3D"gutterContainerId-10"><table= border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" style=3D"= border-collapse:separate" role=3D"presentation"><tbody><tr><td style=3D"pa= dding-top:0;padding-bottom:0;padding-right:0;padding-left:0;border:0;borde= r-radius:0" valign=3D"top" id=3D"b10"><table width=3D"100%" style=3D"borde= r:0;background-color:transparent;border-radius:0;border-collapse:separate"= ><tbody><tr><td style=3D"padding-left:10px;padding-right:10px;padding-top:= 0;padding-bottom:0" class=3D"mceTextBlockContainer"><div data-block-id=3D"= 10" class=3D"mceText" id=3D"d10" style=3D"width:100%"><table style=3D"box-= sizing: border-box; color: rgb(0=2C 0=2C 0); font-family: Arial=2C Helveti= ca=2C sans-serif; font-size: small; font-style: normal; font-variant-ligat= ures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing:= normal; orphans: 2; text-align: left; text-transform: none; widows: 2; wo= rd-spacing: 0px; -webkit-text-stroke-width: 0px; white-space: normal; back= ground-color: rgb(255=2C 255=2C 255); text-decoration-thickness: initial;= text-decoration-style: initial; text-decoration-color: initial; word-brea= k: break-word;" width=3D"100%" border=3D"0" cellspacing=3D"0" cellpadding= =3D"0" class=3D"m_3629024420907391392paragraph_block m_3629024420907391392= block-2 last-child"><tbody><tr style=3D"box-sizing: border-box;"><td colsp= an=3D"1" rowspan=3D"1" style=3D"margin: 0px; box-sizing: border-box; paddi= ng-bottom: 8px; padding-top: 8px;" class=3D"m_3629024420907391392pad"><p c= lass=3D"" style=3D"line-height: 1.3800000000000001; text-align: justify; m= argin-top: 12pt; margin-bottom: 12pt; mso-line-height-alt: 138%; direction= : ltr;"><span style=3D"color:rgb(0=2C 0=2C 0);"><span style=3D"font-size:= 15px"><span style=3D"font-family: 'Open Sans'=2C 'Helvetica Neue'=2C Helv= etica=2C Arial=2C sans-serif"><span style=3D"background-color: transparent= ">Com a chegada da fase de transi=C3=A7=C3=A3o da reforma tribut=C3=A1ria= do consumo=2C a exig=C3=AAncia de novos modelos de notas fiscais tem gera= do apreens=C3=A3o entre empresas e entidades setoriais. </span></span></sp= an></span></p><p class=3D"" style=3D"line-height: 1.3800000000000001; text= -align: justify; margin-top: 12pt; margin-bottom: 12pt; mso-line-height-al= t: 138%; direction: ltr;"><span style=3D"color:rgb(0=2C 0=2C 0);"><span st= yle=3D"font-size: 15px"><span style=3D"font-family: 'Open Sans'=2C 'Helvet= ica Neue'=2C Helvetica=2C Arial=2C sans-serif"><span style=3D"background-c= olor: transparent">O principal problema gira em torno da capacidade de ada= pta=C3=A7=C3=A3o dos sistemas aos novos layouts exigidos pela Receita Fede= ral. Contribuintes temem n=C3=A3o conseguir atender aos prazos para come= =C3=A7ar a informar o IBS e a CBS nos documentos fiscais a partir de janei= ro de 2026 e=2C com isso=2C sofrer penalidades. </span></span></span></spa= n></p><p class=3D"" style=3D"line-height: 1.3800000000000001; text-align:= justify; margin-top: 12pt; margin-bottom: 12pt; mso-line-height-alt: 138%= ; direction: ltr;"><span style=3D"color:rgb(0=2C 0=2C 0);"><span style=3D"= font-size: 15px"><span style=3D"font-family: 'Open Sans'=2C 'Helvetica Neu= e'=2C Helvetica=2C Arial=2C sans-serif"><span style=3D"background-color: t= ransparent">Entre elas a de serem obrigados a recolher os novos tributos j= =C3=A1 em 2026=2C ano previsto para ser apenas de teste. </span></span></s= pan></span></p><p class=3D"" style=3D"line-height: 1.3800000000000001; tex= t-align: justify; margin-top: 12pt; margin-bottom: 12pt; mso-line-height-a= lt: 138%; direction: ltr;"><span style=3D"color:rgb(0=2C 0=2C 0);"><span s= tyle=3D"font-size: 15px"><span style=3D"font-family: 'Open Sans'=2C 'Helve= tica Neue'=2C Helvetica=2C Arial=2C sans-serif"><span style=3D"background-= color: transparent">O maior risco=2C no entanto=2C =C3=A9 operacional=2C d= e os contribuintes n=C3=A3o conseguirem emitir os documentos fiscais=2C o= que inviabilizaria o faturamento e a conclus=C3=A3o das opera=C3=A7=C3=B5= es.</span></span></span></span></p></td></tr></tbody></table></div></td></= tr></tbody></table></td></tr></tbody></table></td></tr><tr><td style=3D"ba= ckground-color:transparent;padding-top:12px;padding-bottom:12px;padding-ri= ght:24px;padding-left:10px;border:0;border-radius:0" valign=3D"top" class= =3D"mceButtonBlockContainer" align=3D"left" id=3D"b11"><div><!--[if !mso]= ><!--></div><table align=3D"left" border=3D"0" cellpadding=3D"0" cellspaci= ng=3D"0" role=3D"presentation" data-block-id=3D"11" class=3D"mceButtonCont= ainer"><tbody><tr class=3D"mceStandardButton"><td style=3D"background-colo= r:#235162;border-radius:8px;text-align:center" valign=3D"top" class=3D"mce= Button"><a href=3D"https://laclaw.us7.list-manage.com/track/click?u=3D57bf= cff5d2b599236c1dacf97&id=3D6ddbc6c7a7&e=3D0944ac6718" target=3D"_blank" c= lass=3D"mceButtonLink" style=3D"background-color:#235162;border-radius:8px= ;border:2px none #000000;color:#ffffff;display:block;font-family:'Open San= s'=2C 'Helvetica Neue'=2C Helvetica=2C Arial=2C sans-serif;font-size:13px;= font-weight:normal;font-style:normal;padding:16px 28px;text-decoration:non= e;text-align:center;direction:ltr;letter-spacing:1px" rel=3D"noreferrer">L= EIA A NOT=C3=8DCIA COMPLETA</a></td></tr></tbody></table><div><!--<![endi= f]--></div><table align=3D"left" border=3D"0" cellpadding=3D"0" cellspacin= g=3D"0" role=3D"presentation" data-block-id=3D"11" class=3D"mceButtonConta= iner"><tbody><tr> <!--[if mso]> <td align=3D"left"> <v:roundrect xmlns:v=3D"urn:schemas-microsoft-com:vml" xmlns:w=3D"urn:schemas-microsoft-com:office:word" href=3D"https://www.jota.info/tributos/sem-notas-fiscais-da-reforma-empres= as-pagarao-ibs-e-cbs-em-2026-e-podem-ate-parar" style=3D"v-text-anchor:middle; width:241.13px; height:49.53px;" arcsize=3D"3%" strokecolor=3D"#235162" strokeweight=3D"1px" fillcolor=3D"#235162"> <v:stroke dashstyle=3D"solid"/> <w:anchorlock /> <center style=3D" color: #ffffff; display: block; font-family: 'Open Sans'=2C 'Helvetica Neue'=2C Helvetica=2C Arial=2C sans= -serif; font-size: 13; font-style: normal; font-weight: normal; letter-spacing: 1px; text-decoration: none; text-align: center; direction: ltr;" > LEIA A NOT=C3=8DCIA COMPLETA </center> </v:roundrect> </td> <![endif]--> </tr></tbody></table></td></tr></tbody></table></td></tr></tbody></table><= /td></tr></tbody></table></td></tr></tbody></table></td></tr></tbody></tab= le></td></tr></tbody></table></td></tr></tbody></table></td></tr></tbody><= /table></td></tr></tbody></table></td></tr></tbody></table></td></tr><tr><= td style=3D"background-color:transparent;padding-top:12px;padding-bottom:1= 2px;padding-right:24px;padding-left:24px;border:0;border-radius:0" valign= =3D"top" class=3D"mceDividerBlockContainer" id=3D"b42"><table align=3D"cen= ter" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" style= =3D"background-color:transparent;width:100%" role=3D"presentation" class= =3D"mceDividerContainer" data-block-id=3D"42"><tbody><tr><td style=3D"min-= width:100%;border-top-width:2px;border-top-style:solid;border-top-color:#e= bebeb;line-height:0;font-size:0" valign=3D"top" class=3D"mceDividerBlock">= =C2=A0</td></tr></tbody></table></td></tr><tr><td valign=3D"top" class=3D"= mceGutterContainer" id=3D"gutterContainerId-22"><table border=3D"0" cellpa= dding=3D"0" cellspacing=3D"0" width=3D"100%" style=3D"border-collapse:sepa= rate" role=3D"presentation"><tbody><tr><td style=3D"padding-top:12px;paddi= ng-bottom:12px;padding-right:0;padding-left:0;border:0;border-radius:0" va= lign=3D"top" class=3D"mceLayoutContainer" id=3D"b22"><table align=3D"cente= r" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" role=3D= "presentation" data-block-id=3D"22" id=3D"section_bbeb3be21423d247d2247a74= 9f2cc3d9" class=3D"mceLayout"><tbody><tr class=3D"mceRow"><td style=3D"bac= kground-position:center;background-repeat:no-repeat;background-size:cover"= valign=3D"top"><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" wi= dth=3D"100%" role=3D"presentation"><tbody><tr><td valign=3D"top" class=3D"= mceColumn" id=3D"mceColumnId--32" data-block-id=3D"-32" colspan=3D"12" wid= th=3D"100%"><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width= =3D"100%" role=3D"presentation"><tbody><tr><td style=3D"border:0;border-ra= dius:0" valign=3D"top" align=3D"center" id=3D"b-7"><table align=3D"center"= border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" role=3D"p= resentation" data-block-id=3D"-7"><tbody><tr class=3D"mceRow"><td style=3D= "background-position:center;background-repeat:no-repeat;background-size:co= ver" valign=3D"top"><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0= " width=3D"100%" role=3D"presentation"><tbody><tr><td valign=3D"top" class= =3D"mceColumn" id=3D"mceColumnId--47" data-block-id=3D"-47" colspan=3D"12"= width=3D"100%"><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" wi= dth=3D"100%" role=3D"presentation"><tbody><tr><td style=3D"border:0;border= -radius:0" valign=3D"top" id=3D"b21"><table align=3D"center" border=3D"0"= cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" role=3D"presentation"= data-block-id=3D"21"><tbody><tr class=3D"mceRow"><td style=3D"background-= position:center;background-repeat:no-repeat;background-size:cover;padding-= top:0px;padding-bottom:0px" valign=3D"top"><table border=3D"0" cellpadding= =3D"0" cellspacing=3D"24" width=3D"100%" style=3D"table-layout:fixed" role= =3D"presentation"><colgroup><col span=3D"1" width=3D"8.333333333333332%" /= ><col span=3D"1" width=3D"8.333333333333332%" /><col span=3D"1" width=3D"8= =2E333333333333332%" /><col span=3D"1" width=3D"8.333333333333332%" /><col s= pan=3D"1" width=3D"8.333333333333332%" /><col span=3D"1" width=3D"8.333333= 333333332%" /><col span=3D"1" width=3D"8.333333333333332%" /><col span=3D"= 1" width=3D"8.333333333333332%" /><col span=3D"1" width=3D"8.3333333333333= 32%" /><col span=3D"1" width=3D"8.333333333333332%" /><col span=3D"1" widt= h=3D"8.333333333333332%" /><col span=3D"1" width=3D"8.333333333333332%" />= </colgroup><tbody><tr><td style=3D"padding-top:0;padding-bottom:0" valign= =3D"top" class=3D"mceColumn" id=3D"mceColumnId-18" data-block-id=3D"18" co= lspan=3D"6" width=3D"50%"><table border=3D"0" cellpadding=3D"0" cellspacin= g=3D"0" width=3D"100%" role=3D"presentation"><tbody><tr><td style=3D"paddi= ng-top:0;padding-bottom:0;padding-right:0;padding-left:0" valign=3D"top" c= lass=3D"mceGutterContainer" id=3D"gutterContainerId-15"><table border=3D"0= " cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" style=3D"border-colla= pse:separate" role=3D"presentation"><tbody><tr><td style=3D"padding-top:0;= padding-bottom:0;padding-right:0;padding-left:0;border:0;border-radius:0"= valign=3D"top" id=3D"b15"><table width=3D"100%" style=3D"border:0;backgro= und-color:transparent;border-radius:1px;border-collapse:separate"><tbody><= tr><td style=3D"padding-left:20px;padding-right:20px;padding-top:12px;padd= ing-bottom:12px" class=3D"mceTextBlockContainer"><div data-block-id=3D"15"= class=3D"mceText" id=3D"d15" style=3D"width:100%"><p class=3D"last-child"= style=3D"line-height: 1.3800000000000001; text-align: justify; margin-top= : 12pt; margin-bottom: 12pt; mso-line-height-alt: 138%; direction: ltr;"><= strong><span style=3D"color:#235162;"><span style=3D"font-size: 20px"><spa= n style=3D"font-family: 'Open Sans'=2C 'Helvetica Neue'=2C Helvetica=2C Ar= ial=2C sans-serif"><span style=3D"background-color: transparent">Possibili= dade de inclus=C3=A3o do IBS e CBS no c=C3=A1lculo de outros tributos pode= r=C3=A1 gerar judicializa=C3=A7=C3=A3o</span></span></span></span></strong= ></p></div></td></tr></tbody></table></td></tr></tbody></table></td></tr><= tr><td style=3D"padding-top:0;padding-bottom:0;padding-right:0;padding-lef= t:0" valign=3D"top" class=3D"mceGutterContainer" id=3D"gutterContainerId-1= 6"><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"100%"= style=3D"border-collapse:separate" role=3D"presentation"><tbody><tr><td s= tyle=3D"padding-top:0;padding-bottom:0;padding-right:0;padding-left:0;bord= er:0;border-radius:0" valign=3D"top" id=3D"b16"><table width=3D"100%" styl= e=3D"border:0;background-color:transparent;border-radius:0;border-collapse= :separate"><tbody><tr><td style=3D"padding-left:10px;padding-right:10px;pa= dding-top:0;padding-bottom:0" class=3D"mceTextBlockContainer"><div data-bl= ock-id=3D"16" class=3D"mceText" id=3D"d16" style=3D"width:100%"><p class= =3D"" style=3D"line-height: 1.3800000000000001; text-align: justify; margi= n-top: 12pt; margin-bottom: 12pt; mso-line-height-alt: 138%; direction: lt= r;"><span style=3D"color:rgb(0=2C 0=2C 0);"><span style=3D"font-size: 15px= "><span style=3D"font-family: 'Open Sans'=2C 'Helvetica Neue'=2C Helvetica= =2C Arial=2C sans-serif"><span style=3D"background-color: transparent">As= disputas judiciais intermin=C3=A1veis sobre a inclus=C3=A3o de um tributo= na base de c=C3=A1lculo de outro correm o risco de se repetirem com o Imp= osto (IBS) e a Contribui=C3=A7=C3=A3o sobre Bens e Servi=C3=A7os (CBS). </= span></span></span></span></p><p class=3D"last-child" style=3D"line-height= : 1.3800000000000001; text-align: justify; margin-top: 12pt; margin-bottom= : 12pt; mso-line-height-alt: 138%; direction: ltr;"><span style=3D"color:r= gb(0=2C 0=2C 0);"><span style=3D"font-size: 15px"><span style=3D"font-fami= ly: 'Open Sans'=2C 'Helvetica Neue'=2C Helvetica=2C Arial=2C sans-serif"><= span style=3D"background-color: transparent">Embora a reforma tribut=C3=A1= ria tenha vindo para simplificar o atual sistema=2C deixa em aberto=2C seg= undo tributaristas ouvidos pelo Valor=2C se as empresas no lucro presumido= e no regime de tributa=C3=A7=C3=A3o do Simples Nacional dever=C3=A3o incl= uir o IBS e a CBS no c=C3=A1lculo do Imposto de Renda (IRPJ) e da CSLL.</s= pan></span></span></span></p></div></td></tr></tbody></table></td></tr></t= body></table></td></tr><tr><td style=3D"background-color:transparent;paddi= ng-top:12px;padding-bottom:12px;padding-right:24px;padding-left:10px;borde= r:0;border-radius:0" valign=3D"top" class=3D"mceButtonBlockContainer" alig= n=3D"left" id=3D"b44"><div><!--[if !mso]><!--></div><table align=3D"left"= border=3D"0" cellpadding=3D"0" cellspacing=3D"0" role=3D"presentation" da= ta-block-id=3D"44" class=3D"mceButtonContainer"><tbody><tr class=3D"mceSta= ndardButton"><td style=3D"background-color:#235162;border-radius:8px;text-= align:center" valign=3D"top" class=3D"mceButton"><a href=3D"https://laclaw= =2Eus7.list-manage.com/track/click?u=3D57bfcff5d2b599236c1dacf97&id=3D82e5cd= 40e1&e=3D0944ac6718" target=3D"_blank" class=3D"mceButtonLink" style=3D"b= ackground-color:#235162;border-radius:8px;border:2px none #000000;color:#f= fffff;display:block;font-family:'Open Sans'=2C 'Helvetica Neue'=2C Helveti= ca=2C Arial=2C sans-serif;font-size:13px;font-weight:normal;font-style:nor= mal;padding:16px 28px;text-decoration:none;text-align:center;direction:ltr= ;letter-spacing:1px" rel=3D"noreferrer">LEIA A NOT=C3=8DCIA COMPLETA</a></= td></tr></tbody></table><div><!--<![endif]--></div><table align=3D"left"= border=3D"0" cellpadding=3D"0" cellspacing=3D"0" role=3D"presentation" da= ta-block-id=3D"44" class=3D"mceButtonContainer"><tbody><tr> <!--[if mso]> <td align=3D"left"> <v:roundrect xmlns:v=3D"urn:schemas-microsoft-com:vml" xmlns:w=3D"urn:schemas-microsoft-com:office:word" href=3D"https://valor.globo.com/legislacao/noticia/2025/09/12/possibilidad= e-de-inclusao-do-ibs-e-cbs-no-calculo-de-outros-tributos-podera-gerar-judi= cializacao.ghtml" style=3D"v-text-anchor:middle; width:241.13px; height:49.53px;" arcsize=3D"3%" strokecolor=3D"#235162" strokeweight=3D"1px" fillcolor=3D"#235162"> <v:stroke dashstyle=3D"solid"/> <w:anchorlock /> <center style=3D" color: #ffffff; display: block; font-family: 'Open Sans'=2C 'Helvetica Neue'=2C Helvetica=2C Arial=2C sans= -serif; font-size: 13; font-style: normal; font-weight: normal; letter-spacing: 1px; text-decoration: none; text-align: center; direction: ltr;" > LEIA A NOT=C3=8DCIA COMPLETA </center> </v:roundrect> </td> <![endif]--> </tr></tbody></table></td></tr></tbody></table></td><td style=3D"padding-t= op:0;padding-bottom:0" valign=3D"top" class=3D"mceColumn" id=3D"mceColumnI= d-20" data-block-id=3D"20" colspan=3D"6" width=3D"50%"><table border=3D"0"= cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" role=3D"presentation">= <tbody><tr><td style=3D"background-color:transparent;padding-top:12px;padd= ing-bottom:12px;padding-right:0;padding-left:0;border:0;border-radius:0" v= align=3D"top" class=3D"mceImageBlockContainer" align=3D"center" id=3D"b19"= ><div><!--[if !mso]><!--></div><a href=3D"https://laclaw.us7.list-manage.= com/track/click?u=3D57bfcff5d2b599236c1dacf97&id=3D6e19fcdc16&e=3D0944ac6718" style=3D"display:block" target=3D"_blank" data-block-id=3D"19"><table= align=3D"center" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width= =3D"90%" style=3D"border-collapse:separate;margin:0;vertical-align:top;max= -width:90%;width:90%;height:auto" role=3D"presentation" data-testid=3D"ima= ge-19"><tbody><tr><td style=3D"border:0;border-radius:0;margin:0" valign= =3D"top"><img alt=3D"" src=3D"https://mcusercontent.com/57bfcff5d2b599236c= 1dacf97/images/e8f7c02f-8bd4-c852-c4b8-aec2000b856b.png" width=3D"297" hei= ght=3D"auto" style=3D"display:block;max-width:100%;height:auto;border-radi= us:0" class=3D"imageDropZone mceImage" /></td></tr></tbody></table></a><di= v><!--<![endif]--></div><div> <!--[if mso]> <a href=3D"https://valor.globo.com/legislacao/noticia/2025/09/12/possibili= dade-de-inclusao-do-ibs-e-cbs-no-calculo-de-outros-tributos-podera-gerar-j= udicializacao.ghtml"><span class=3D"mceImageBorder" style=3D"border:0;bord= er-width:2px;vertical-align:top;margin:0"><img role=3D"presentation" class= =3D"imageDropZone mceImage" src=3D"https://mcusercontent.com/57bfcff5d2b59= 9236c1dacf97/images/e8f7c02f-8bd4-c852-c4b8-aec2000b856b.png" alt=3D"" wid= th=3D"297" height=3D"auto" style=3D"display:block;max-width:297px;width:29= 7px;height:auto"/></span></a> <![endif]--> </div></td></tr></tbody></table></td></tr></tbody></table></td></tr></tbod= y></table></td></tr></tbody></table></td></tr></tbody></table></td></tr></= tbody></table></td></tr></tbody></table></td></tr></tbody></table></td></t= r></tbody></table></td></tr></tbody></table></td></tr><tr><td style=3D"bac= kground-color:transparent;padding-top:12px;padding-bottom:12px;padding-rig= ht:24px;padding-left:24px;border:0;border-radius:0" valign=3D"top" class= =3D"mceDividerBlockContainer" id=3D"b43"><table align=3D"center" border=3D= "0" cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" style=3D"background= -color:transparent;width:100%" role=3D"presentation" class=3D"mceDividerCo= ntainer" data-block-id=3D"43"><tbody><tr><td style=3D"min-width:100%;borde= r-top-width:2px;border-top-style:solid;border-top-color:#ebebeb;line-heigh= t:0;font-size:0" valign=3D"top" class=3D"mceDividerBlock">=C2=A0</td></tr>= </tbody></table></td></tr><tr><td valign=3D"top" class=3D"mceGutterContain= er" id=3D"gutterContainerId-45"><table border=3D"0" cellpadding=3D"0" cell= spacing=3D"0" width=3D"100%" style=3D"border-collapse:separate" role=3D"pr= esentation"><tbody><tr><td style=3D"padding-top:12px;padding-bottom:12px;p= adding-right:0;padding-left:0;border:0;border-radius:0" valign=3D"top" cla= ss=3D"mceLayoutContainer" id=3D"b45"><table align=3D"center" border=3D"0"= cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" role=3D"presentation"= data-block-id=3D"45" id=3D"section_c9a02aa3a9bf1c3a57f25b72acdbe96f" clas= s=3D"mceLayout"><tbody><tr class=3D"mceRow"><td style=3D"background-positi= on:center;background-repeat:no-repeat;background-size:cover" valign=3D"top= "><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" r= ole=3D"presentation"><tbody><tr><td valign=3D"top" class=3D"mceColumn" id= =3D"mceColumnId--35" data-block-id=3D"-35" colspan=3D"12" width=3D"100%"><= table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" role= =3D"presentation"><tbody><tr><td style=3D"border:0;border-radius:0" valign= =3D"top" align=3D"center" id=3D"b-9"><table align=3D"center" border=3D"0"= cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" role=3D"presentation"= data-block-id=3D"-9"><tbody><tr class=3D"mceRow"><td style=3D"background-= position:center;background-repeat:no-repeat;background-size:cover" valign= =3D"top"><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"= 100%" role=3D"presentation"><tbody><tr><td valign=3D"top" class=3D"mceColu= mn" id=3D"mceColumnId--48" data-block-id=3D"-48" colspan=3D"12" width=3D"1= 00%"><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"100%= " role=3D"presentation"><tbody><tr><td style=3D"border:0;border-radius:0"= valign=3D"top" id=3D"b52"><table align=3D"center" border=3D"0" cellpaddin= g=3D"0" cellspacing=3D"0" width=3D"100%" role=3D"presentation" data-block-= id=3D"52"><tbody><tr class=3D"mceRow"><td style=3D"background-position:cen= ter;background-repeat:no-repeat;background-size:cover;padding-top:0px;padd= ing-bottom:0px" valign=3D"top"><table border=3D"0" cellpadding=3D"0" cells= pacing=3D"24" width=3D"100%" style=3D"table-layout:fixed" role=3D"presenta= tion"><colgroup><col span=3D"1" width=3D"8.333333333333332%" /><col span= =3D"1" width=3D"8.333333333333332%" /><col span=3D"1" width=3D"8.333333333= 333332%" /><col span=3D"1" width=3D"8.333333333333332%" /><col span=3D"1"= width=3D"8.333333333333332%" /><col span=3D"1" width=3D"8.333333333333332= %" /><col span=3D"1" width=3D"8.333333333333332%" /><col span=3D"1" width= =3D"8.333333333333332%" /><col span=3D"1" width=3D"8.333333333333332%" /><= col span=3D"1" width=3D"8.333333333333332%" /><col span=3D"1" width=3D"8.3= 33333333333332%" /><col span=3D"1" width=3D"8.333333333333332%" /></colgro= up><tbody><tr><td style=3D"padding-top:0;padding-bottom:0" valign=3D"top"= class=3D"mceColumn" id=3D"mceColumnId-47" data-block-id=3D"47" colspan=3D= "6" width=3D"50%"><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0"= width=3D"100%" role=3D"presentation"><tbody><tr><td style=3D"background-c= olor:transparent;padding-top:12px;padding-bottom:12px;padding-right:0;padd= ing-left:0;border:0;border-radius:0" valign=3D"top" class=3D"mceImageBlock= Container" align=3D"center" id=3D"b46"><div><!--[if !mso]><!--></div><a h= ref=3D"https://laclaw.us7.list-manage.com/track/click?u=3D57bfcff5d2b59923= 6c1dacf97&id=3D690b20598a&e=3D0944ac6718" style=3D"display:block" target= =3D"_blank" data-block-id=3D"46"><table align=3D"center" border=3D"0" cell= padding=3D"0" cellspacing=3D"0" width=3D"90%" style=3D"border-collapse:sep= arate;margin:0;vertical-align:top;max-width:90%;width:90%;height:auto" rol= e=3D"presentation" data-testid=3D"image-46"><tbody><tr><td style=3D"border= :0;border-radius:0;margin:0" valign=3D"top"><img alt=3D"" src=3D"https://m= cusercontent.com/57bfcff5d2b599236c1dacf97/images/87a2de52-4e02-c0c9-8384-= 9556193de89d.png" width=3D"297" height=3D"auto" style=3D"display:block;max= -width:100%;height:auto;border-radius:0" class=3D"imageDropZone mceImage"= /></td></tr></tbody></table></a><div><!--<![endif]--></div><div> <!--[if mso]> <a href=3D"https://economia.uol.com.br/noticias/redacao/2025/09/17/reforma= -tributaria---ccj-do-senado.htm"><span class=3D"mceImageBorder" style=3D"b= order:0;border-width:2px;vertical-align:top;margin:0"><img role=3D"present= ation" class=3D"imageDropZone mceImage" src=3D"https://mcusercontent.com/5= 7bfcff5d2b599236c1dacf97/images/87a2de52-4e02-c0c9-8384-9556193de89d.png"= alt=3D"" width=3D"297" height=3D"auto" style=3D"display:block;max-width:2= 97px;width:297px;height:auto"/></span></a> <![endif]--> </div></td></tr></tbody></table></td><td style=3D"padding-top:0;padding-bo= ttom:0" valign=3D"top" class=3D"mceColumn" id=3D"mceColumnId-51" data-bloc= k-id=3D"51" colspan=3D"6" width=3D"50%"><table border=3D"0" cellpadding=3D= "0" cellspacing=3D"0" width=3D"100%" role=3D"presentation"><tbody><tr><td= style=3D"padding-top:0;padding-bottom:0;padding-right:0;padding-left:0" v= align=3D"top" class=3D"mceGutterContainer" id=3D"gutterContainerId-48"><ta= ble border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" style= =3D"border-collapse:separate" role=3D"presentation"><tbody><tr><td style= =3D"padding-top:0;padding-bottom:0;padding-right:0;padding-left:0;border:0= ;border-radius:0" valign=3D"top" id=3D"b48"><table width=3D"100%" style=3D= "border:0;background-color:transparent;border-radius:1px;border-collapse:s= eparate"><tbody><tr><td style=3D"padding-left:10px;padding-right:10px;padd= ing-top:10px;padding-bottom:10px" class=3D"mceTextBlockContainer"><div dat= a-block-id=3D"48" class=3D"mceText" id=3D"d48" style=3D"width:100%"><p cla= ss=3D"last-child" style=3D"line-height: 1.3800000000000001; text-align: ju= stify; margin-top: 12pt; margin-bottom: 12pt; mso-line-height-alt: 138%; d= irection: ltr;"><strong><span style=3D"color:#235162;"><span style=3D"font= -size: 20px"><span style=3D"font-family: 'Open Sans'=2C 'Helvetica Neue'= =2C Helvetica=2C Arial=2C sans-serif"><span style=3D"background-color: tra= nsparent">CCJ do Senado aprova 2=C2=BA projeto de regulamenta=C3=A7=C3=A3o= da reforma tribut=C3=A1ria</span></span></span></span></strong></p></div>= </td></tr></tbody></table></td></tr></tbody></table></td></tr><tr><td styl= e=3D"padding-top:0;padding-bottom:0;padding-right:0;padding-left:0" valign= =3D"top" class=3D"mceGutterContainer" id=3D"gutterContainerId-49"><table b= order=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" style=3D"bo= rder-collapse:separate" role=3D"presentation"><tbody><tr><td style=3D"padd= ing-top:0;padding-bottom:0;padding-right:0;padding-left:0;border:0;border-= radius:0" valign=3D"top" id=3D"b49"><table width=3D"100%" style=3D"border:= 0;background-color:transparent;border-radius:0;border-collapse:separate"><= tbody><tr><td style=3D"padding-left:10px;padding-right:10px;padding-top:0;= padding-bottom:0" class=3D"mceTextBlockContainer"><div data-block-id=3D"49= " class=3D"mceText" id=3D"d49" style=3D"width:100%"><table style=3D"box-si= zing: border-box; color: rgb(0=2C 0=2C 0); font-family: Arial=2C Helvetica= =2C sans-serif; font-size: small; font-style: normal; font-variant-ligatur= es: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: n= ormal; orphans: 2; text-align: left; text-transform: none; widows: 2; word= -spacing: 0px; -webkit-text-stroke-width: 0px; white-space: normal; backgr= ound-color: rgb(255=2C 255=2C 255); text-decoration-thickness: initial; te= xt-decoration-style: initial; text-decoration-color: initial; word-break:= break-word;" width=3D"100%" border=3D"0" cellspacing=3D"0" cellpadding=3D= "0" class=3D"m_3629024420907391392paragraph_block m_3629024420907391392blo= ck-2 last-child"><tbody><tr style=3D"box-sizing: border-box;"><td colspan= =3D"1" rowspan=3D"1" style=3D"margin: 0px; box-sizing: border-box; padding= -bottom: 8px; padding-top: 8px;" class=3D"m_3629024420907391392pad"><p cla= ss=3D"" style=3D"line-height: 1.3800000000000001; text-align: justify; mar= gin-top: 12pt; margin-bottom: 12pt; mso-line-height-alt: 138%; direction:= ltr;"><span style=3D"color:rgb(0=2C 0=2C 0);"><span style=3D"font-size: 1= 5px"><span style=3D"font-family: 'Open Sans'=2C 'Helvetica Neue'=2C Helvet= ica=2C Arial=2C sans-serif"><span style=3D"background-color: transparent">= A CCJ (Comiss=C3=A3o de Constitui=C3=A7=C3=A3o e Justi=C3=A7a) do Senado a= provou o relat=C3=B3rio do segundo projeto de regulamenta=C3=A7=C3=A3o da= reforma tribut=C3=A1ria (PLP 108/2024). Com isso=2C fica aprovada a cria= =C3=A7=C3=A3o do Comit=C3=AA Gestor do IBS (Imposto sobre Bens e Servi=C3= =A7os). </span></span></span></span></p><p class=3D"" style=3D"line-height= : 1.3800000000000001; text-align: justify; margin-top: 12pt; margin-bottom= : 12pt; mso-line-height-alt: 138%; direction: ltr;"><span style=3D"color:r= gb(0=2C 0=2C 0);"><span style=3D"font-size: 15px"><span style=3D"font-fami= ly: 'Open Sans'=2C 'Helvetica Neue'=2C Helvetica=2C Arial=2C sans-serif"><= span style=3D"background-color: transparent">A institui=C3=A7=C3=A3o ter= =C3=A1 a fun=C3=A7=C3=A3o de cobrar=2C fiscalizar e distribuir o imposto a= p=C3=B3s a implementa=C3=A7=C3=A3o da reforma tribut=C3=A1ria. </span></sp= an></span></span></p><p class=3D"" style=3D"line-height: 1.380000000000000= 1; text-align: justify; margin-top: 12pt; margin-bottom: 12pt; mso-line-he= ight-alt: 138%; direction: ltr;"><span style=3D"color:rgb(0=2C 0=2C 0);"><= span style=3D"font-size: 15px"><span style=3D"font-family: 'Open Sans'=2C= 'Helvetica Neue'=2C Helvetica=2C Arial=2C sans-serif"><span style=3D"back= ground-color: transparent">O texto ainda precisa ser votado no Plen=C3=A1r= io da Casa e depois ser=C3=A1 apreciado novamente pela C=C3=A2mara dos Dep= utados.</span></span></span></span></p></td></tr></tbody></table></div></t= d></tr></tbody></table></td></tr></tbody></table></td></tr><tr><td style= =3D"background-color:transparent;padding-top:12px;padding-bottom:12px;padd= ing-right:24px;padding-left:10px;border:0;border-radius:0" valign=3D"top"= class=3D"mceButtonBlockContainer" align=3D"left" id=3D"b50"><div><!--[if= !mso]><!--></div><table align=3D"left" border=3D"0" cellpadding=3D"0" cel= lspacing=3D"0" role=3D"presentation" data-block-id=3D"50" class=3D"mceButt= onContainer"><tbody><tr class=3D"mceStandardButton"><td style=3D"backgroun= d-color:#235162;border-radius:8px;text-align:center" valign=3D"top" class= =3D"mceButton"><a href=3D"https://laclaw.us7.list-manage.com/track/click?u= =3D57bfcff5d2b599236c1dacf97&id=3Df7faf6a3e7&e=3D0944ac6718" target=3D"_b= lank" class=3D"mceButtonLink" style=3D"background-color:#235162;border-rad= ius:8px;border:2px none #000000;color:#ffffff;display:block;font-family:'O= pen Sans'=2C 'Helvetica Neue'=2C Helvetica=2C Arial=2C sans-serif;font-siz= e:13px;font-weight:normal;font-style:normal;padding:16px 28px;text-decorat= ion:none;text-align:center;direction:ltr;letter-spacing:1px" rel=3D"norefe= rrer">LEIA A NOT=C3=8DCIA COMPLETA</a></td></tr></tbody></table><div><!--<= ![endif]--></div><table align=3D"left" border=3D"0" cellpadding=3D"0" cel= lspacing=3D"0" role=3D"presentation" data-block-id=3D"50" class=3D"mceButt= onContainer"><tbody><tr> <!--[if mso]> <td align=3D"left"> <v:roundrect xmlns:v=3D"urn:schemas-microsoft-com:vml" xmlns:w=3D"urn:schemas-microsoft-com:office:word" href=3D"https://economia.uol.com.br/noticias/redacao/2025/09/17/reforma-tr= ibutaria---ccj-do-senado.htm" style=3D"v-text-anchor:middle; width:241.13px; height:49.53px;" arcsize=3D"3%" strokecolor=3D"#235162" strokeweight=3D"1px" fillcolor=3D"#235162"> <v:stroke dashstyle=3D"solid"/> <w:anchorlock /> <center style=3D" color: #ffffff; display: block; font-family: 'Open Sans'=2C 'Helvetica Neue'=2C Helvetica=2C Arial=2C sans= -serif; font-size: 13; font-style: normal; font-weight: normal; letter-spacing: 1px; text-decoration: none; text-align: center; direction: ltr;" > LEIA A NOT=C3=8DCIA COMPLETA </center> </v:roundrect> </td> <![endif]--> </tr></tbody></table></td></tr></tbody></table></td></tr></tbody></table><= /td></tr></tbody></table></td></tr></tbody></table></td></tr></tbody></tab= le></td></tr></tbody></table></td></tr></tbody></table></td></tr></tbody><= /table></td></tr></tbody></table></td></tr></tbody></table></td></tr><tr><= td style=3D"background-color:transparent;padding-top:12px;padding-bottom:1= 2px;padding-right:24px;padding-left:24px;border:0;border-radius:0" valign= =3D"top" class=3D"mceDividerBlockContainer" id=3D"b53"><table align=3D"cen= ter" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" style= =3D"background-color:transparent;width:100%" role=3D"presentation" class= =3D"mceDividerContainer" data-block-id=3D"53"><tbody><tr><td style=3D"min-= width:100%;border-top-width:2px;border-top-style:solid;border-top-color:#e= bebeb;line-height:0;font-size:0" valign=3D"top" class=3D"mceDividerBlock">= =C2=A0</td></tr></tbody></table></td></tr><tr><td valign=3D"top" class=3D"= mceGutterContainer" id=3D"gutterContainerId-54"><table border=3D"0" cellpa= dding=3D"0" cellspacing=3D"0" width=3D"100%" style=3D"border-collapse:sepa= rate" role=3D"presentation"><tbody><tr><td style=3D"padding-top:12px;paddi= ng-bottom:12px;padding-right:0;padding-left:0;border:0;border-radius:0" va= lign=3D"top" class=3D"mceLayoutContainer" id=3D"b54"><table align=3D"cente= r" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" role=3D= "presentation" data-block-id=3D"54" id=3D"section_03899d7609cd0da6b53f872f= 44d6a271" class=3D"mceLayout"><tbody><tr class=3D"mceRow"><td style=3D"bac= kground-position:center;background-repeat:no-repeat;background-size:cover"= valign=3D"top"><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" wi= dth=3D"100%" role=3D"presentation"><tbody><tr><td valign=3D"top" class=3D"= mceColumn" id=3D"mceColumnId--36" data-block-id=3D"-36" colspan=3D"12" wid= th=3D"100%"><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width= =3D"100%" role=3D"presentation"><tbody><tr><td style=3D"border:0;border-ra= dius:0" valign=3D"top" align=3D"center" id=3D"b-11"><table align=3D"center= " border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" role=3D"= presentation" data-block-id=3D"-11"><tbody><tr class=3D"mceRow"><td style= =3D"background-position:center;background-repeat:no-repeat;background-size= :cover" valign=3D"top"><table border=3D"0" cellpadding=3D"0" cellspacing= =3D"0" width=3D"100%" role=3D"presentation"><tbody><tr><td valign=3D"top"= class=3D"mceColumn" id=3D"mceColumnId--49" data-block-id=3D"-49" colspan= =3D"12" width=3D"100%"><table border=3D"0" cellpadding=3D"0" cellspacing= =3D"0" width=3D"100%" role=3D"presentation"><tbody><tr><td style=3D"border= :0;border-radius:0" valign=3D"top" id=3D"b61"><table align=3D"center" bord= er=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" role=3D"presen= tation" data-block-id=3D"61"><tbody><tr class=3D"mceRow"><td style=3D"back= ground-position:center;background-repeat:no-repeat;background-size:cover;p= adding-top:0px;padding-bottom:0px" valign=3D"top"><table border=3D"0" cell= padding=3D"0" cellspacing=3D"24" width=3D"100%" style=3D"table-layout:fixe= d" role=3D"presentation"><colgroup><col span=3D"1" width=3D"8.333333333333= 332%" /><col span=3D"1" width=3D"8.333333333333332%" /><col span=3D"1" wid= th=3D"8.333333333333332%" /><col span=3D"1" width=3D"8.333333333333332%" /= ><col span=3D"1" width=3D"8.333333333333332%" /><col span=3D"1" width=3D"8= =2E333333333333332%" /><col span=3D"1" width=3D"8.333333333333332%" /><col s= pan=3D"1" width=3D"8.333333333333332%" /><col span=3D"1" width=3D"8.333333= 333333332%" /><col span=3D"1" width=3D"8.333333333333332%" /><col span=3D"= 1" width=3D"8.333333333333332%" /><col span=3D"1" width=3D"8.3333333333333= 32%" /></colgroup><tbody><tr><td style=3D"padding-top:0;padding-bottom:0"= valign=3D"top" class=3D"mceColumn" id=3D"mceColumnId-58" data-block-id=3D= "58" colspan=3D"6" width=3D"50%"><table border=3D"0" cellpadding=3D"0" cel= lspacing=3D"0" width=3D"100%" role=3D"presentation"><tbody><tr><td style= =3D"padding-top:0;padding-bottom:0;padding-right:0;padding-left:0" valign= =3D"top" class=3D"mceGutterContainer" id=3D"gutterContainerId-55"><table b= order=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" style=3D"bo= rder-collapse:separate" role=3D"presentation"><tbody><tr><td style=3D"padd= ing-top:0;padding-bottom:0;padding-right:0;padding-left:0;border:0;border-= radius:0" valign=3D"top" id=3D"b55"><table width=3D"100%" style=3D"border:= 0;background-color:transparent;border-radius:1px;border-collapse:separate"= ><tbody><tr><td style=3D"padding-left:20px;padding-right:20px;padding-top:= 12px;padding-bottom:12px" class=3D"mceTextBlockContainer"><div data-block-= id=3D"55" class=3D"mceText" id=3D"d55" style=3D"width:100%"><p class=3D"la= st-child" style=3D"line-height: 1.3800000000000001; text-align: left; marg= in-top: 12pt; margin-bottom: 12pt; mso-line-height-alt: 138%; direction: l= tr;"><strong><span style=3D"color:#235162;"><span style=3D"font-size: 20px= "><span style=3D"font-family: 'Open Sans'=2C 'Helvetica Neue'=2C Helvetica= =2C Arial=2C sans-serif"><span style=3D"background-color: transparent">Pra= zo para IBS e CBS em homologa=C3=A7=C3=A3o inicia em 3 de novembro</span><= /span></span></span></strong></p></div></td></tr></tbody></table></td></tr= ></tbody></table></td></tr><tr><td style=3D"padding-top:0;padding-bottom:0= ;padding-right:0;padding-left:0" valign=3D"top" class=3D"mceGutterContaine= r" id=3D"gutterContainerId-56"><table border=3D"0" cellpadding=3D"0" cells= pacing=3D"0" width=3D"100%" style=3D"border-collapse:separate" role=3D"pre= sentation"><tbody><tr><td style=3D"padding-top:0;padding-bottom:0;padding-= right:0;padding-left:0;border:0;border-radius:0" valign=3D"top" id=3D"b56"= ><table width=3D"100%" style=3D"border:0;background-color:transparent;bord= er-radius:0;border-collapse:separate"><tbody><tr><td style=3D"padding-left= :10px;padding-right:10px;padding-top:0;padding-bottom:0" class=3D"mceTextB= lockContainer"><div data-block-id=3D"56" class=3D"mceText" id=3D"d56" styl= e=3D"width:100%"><p class=3D"" style=3D"line-height: 1.3800000000000001; t= ext-align: justify; margin-top: 12pt; margin-bottom: 12pt; mso-line-height= -alt: 138%; direction: ltr;"><span style=3D"color:rgb(0=2C 0=2C 0);"><span= style=3D"font-size: 15px"><span style=3D"font-family: 'Open Sans'=2C 'Hel= vetica Neue'=2C Helvetica=2C Arial=2C sans-serif"><span style=3D"backgroun= d-color: transparent">O governo definiu que=2C a partir de 3 de novembro d= e 2025=2C ser=C3=A1 obrigat=C3=B3rio o preenchimento dos campos referentes= ao Imposto sobre Bens e Servi=C3=A7os (IBS) e =C3=A0 Contribui=C3=A7=C3= =A3o sobre Bens e Servi=C3=A7os (CBS) no ambiente de homologa=C3=A7=C3=A3o= dos Documentos Fiscais Eletr=C3=B4nicos (DFe). </span></span></span></spa= n></p><p class=3D"last-child" style=3D"line-height: 1.3800000000000001; te= xt-align: justify; margin-top: 12pt; margin-bottom: 12pt; mso-line-height-= alt: 138%; direction: ltr;"><span style=3D"color:rgb(0=2C 0=2C 0);"><span= style=3D"font-size: 15px"><span style=3D"font-family: 'Open Sans'=2C 'Hel= vetica Neue'=2C Helvetica=2C Arial=2C sans-serif"><span style=3D"backgroun= d-color: transparent">A medida foi publicada na Nota T=C3=A9cnica 2025.001= =E2=80=93 RTC v1.09=2C divulgada nesta segunda-feira (15)=2C e integra as= mudan=C3=A7as da Reforma Tribut=C3=A1ria do Consumo=2C prevista pela Lei= Complementar n=C2=BA 214/2025=2C que estabelece a adapta=C3=A7=C3=A3o dos= sistemas de autoriza=C3=A7=C3=A3o de DFes dos Estados=2C Distrito Federal= e Munic=C3=ADpios.</span></span></span></span></p></div></td></tr></tbody= ></table></td></tr></tbody></table></td></tr><tr><td style=3D"background-c= olor:transparent;padding-top:12px;padding-bottom:12px;padding-right:24px;p= adding-left:10px;border:0;border-radius:0" valign=3D"top" class=3D"mceButt= onBlockContainer" align=3D"left" id=3D"b57"><div><!--[if !mso]><!--></div= ><table align=3D"left" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" ro= le=3D"presentation" data-block-id=3D"57" class=3D"mceButtonContainer"><tbo= dy><tr class=3D"mceStandardButton"><td style=3D"background-color:#235162;b= order-radius:8px;text-align:center" valign=3D"top" class=3D"mceButton"><a= href=3D"https://laclaw.us7.list-manage.com/track/click?u=3D57bfcff5d2b599= 236c1dacf97&id=3D81d6dea66a&e=3D0944ac6718" target=3D"_blank" class=3D"mc= eButtonLink" style=3D"background-color:#235162;border-radius:8px;border:2p= x none #000000;color:#ffffff;display:block;font-family:'Open Sans'=2C 'Hel= vetica Neue'=2C Helvetica=2C Arial=2C sans-serif;font-size:13px;font-weigh= t:normal;font-style:normal;padding:16px 28px;text-decoration:none;text-ali= gn:center;direction:ltr;letter-spacing:1px" rel=3D"noreferrer">LEIA A NOT= =C3=8DCIA COMPLETA</a></td></tr></tbody></table><div><!--<![endif]--></di= v><table align=3D"left" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" r= ole=3D"presentation" data-block-id=3D"57" class=3D"mceButtonContainer"><tb= ody><tr> <!--[if mso]> <td align=3D"left"> <v:roundrect xmlns:v=3D"urn:schemas-microsoft-com:vml" xmlns:w=3D"urn:schemas-microsoft-com:office:word" href=3D"https://www.contabeis.com.br/noticias/72849/ibs-e-cbs-preenchiment= o-obrigatorio-comeca-em-novembro/" style=3D"v-text-anchor:middle; width:241.13px; height:49.53px;" arcsize=3D"3%" strokecolor=3D"#235162" strokeweight=3D"1px" fillcolor=3D"#235162"> <v:stroke dashstyle=3D"solid"/> <w:anchorlock /> <center style=3D" color: #ffffff; display: block; font-family: 'Open Sans'=2C 'Helvetica Neue'=2C Helvetica=2C Arial=2C sans= -serif; font-size: 13; font-style: normal; font-weight: normal; letter-spacing: 1px; text-decoration: none; text-align: center; direction: ltr;" > LEIA A NOT=C3=8DCIA COMPLETA </center> </v:roundrect> </td> <![endif]--> </tr></tbody></table></td></tr></tbody></table></td><td style=3D"padding-t= op:0;padding-bottom:0" valign=3D"top" class=3D"mceColumn" id=3D"mceColumnI= d-60" data-block-id=3D"60" colspan=3D"6" width=3D"50%"><table border=3D"0"= cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" role=3D"presentation">= <tbody><tr><td style=3D"background-color:transparent;padding-top:12px;padd= ing-bottom:12px;padding-right:0;padding-left:0;border:0;border-radius:0" v= align=3D"top" class=3D"mceImageBlockContainer" align=3D"center" id=3D"b59"= ><div><!--[if !mso]><!--></div><a href=3D"https://laclaw.us7.list-manage.= com/track/click?u=3D57bfcff5d2b599236c1dacf97&id=3Dbe2c9bdbd1&e=3D0944ac6718" style=3D"display:block" target=3D"_blank" data-block-id=3D"59"><table= align=3D"center" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width= =3D"90%" style=3D"border-collapse:separate;margin:0;vertical-align:top;max= -width:90%;width:90%;height:auto" role=3D"presentation" data-testid=3D"ima= ge-59"><tbody><tr><td style=3D"border:0;border-radius:0;margin:0" valign= =3D"top"><img alt=3D"" src=3D"https://mcusercontent.com/57bfcff5d2b599236c= 1dacf97/images/becb8d22-fb27-01d7-9db6-bc3e8852ae0c.png" width=3D"297" hei= ght=3D"auto" style=3D"display:block;max-width:100%;height:auto;border-radi= us:0" class=3D"imageDropZone mceImage" /></td></tr></tbody></table></a><di= v><!--<![endif]--></div><div> <!--[if mso]> <a href=3D"https://www.contabeis.com.br/noticias/72849/ibs-e-cbs-preenchim= ento-obrigatorio-comeca-em-novembro/"><span class=3D"mceImageBorder" style= =3D"border:0;border-width:2px;vertical-align:top;margin:0"><img role=3D"pr= esentation" class=3D"imageDropZone mceImage" src=3D"https://mcusercontent.= com/57bfcff5d2b599236c1dacf97/images/becb8d22-fb27-01d7-9db6-bc3e8852ae0c.= png" alt=3D"" width=3D"297" height=3D"auto" style=3D"display:block;max-wid= th:297px;width:297px;height:auto"/></span></a> <![endif]--> </div></td></tr></tbody></table></td></tr></tbody></table></td></tr></tbod= y></table></td></tr></tbody></table></td></tr></tbody></table></td></tr></= tbody></table></td></tr></tbody></table></td></tr></tbody></table></td></t= r></tbody></table></td></tr></tbody></table></td></tr><tr><td style=3D"bac= kground-color:transparent;padding-top:12px;padding-bottom:12px;padding-rig= ht:24px;padding-left:24px;border:0;border-radius:0" valign=3D"top" class= =3D"mceDividerBlockContainer" id=3D"b62"><table align=3D"center" border=3D= "0" cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" style=3D"background= -color:transparent;width:100%" role=3D"presentation" class=3D"mceDividerCo= ntainer" data-block-id=3D"62"><tbody><tr><td style=3D"min-width:100%;borde= r-top-width:2px;border-top-style:solid;border-top-color:#ebebeb;line-heigh= t:0;font-size:0" valign=3D"top" class=3D"mceDividerBlock">=C2=A0</td></tr>= </tbody></table></td></tr><tr><td valign=3D"top" class=3D"mceGutterContain= er" id=3D"gutterContainerId-63"><table border=3D"0" cellpadding=3D"0" cell= spacing=3D"0" width=3D"100%" style=3D"border-collapse:separate" role=3D"pr= esentation"><tbody><tr><td style=3D"padding-top:12px;padding-bottom:12px;p= adding-right:0;padding-left:0;border:0;border-radius:0" valign=3D"top" cla= ss=3D"mceLayoutContainer" id=3D"b63"><table align=3D"center" border=3D"0"= cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" role=3D"presentation"= data-block-id=3D"63" id=3D"section_809f2c5b76feae4b4016082ceef9e467" clas= s=3D"mceLayout"><tbody><tr class=3D"mceRow"><td style=3D"background-positi= on:center;background-repeat:no-repeat;background-size:cover" valign=3D"top= "><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" r= ole=3D"presentation"><tbody><tr><td valign=3D"top" class=3D"mceColumn" id= =3D"mceColumnId--37" data-block-id=3D"-37" colspan=3D"12" width=3D"100%"><= table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" role= =3D"presentation"><tbody><tr><td style=3D"border:0;border-radius:0" valign= =3D"top" align=3D"center" id=3D"b-13"><table align=3D"center" border=3D"0"= cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" role=3D"presentation"= data-block-id=3D"-13"><tbody><tr class=3D"mceRow"><td style=3D"background= -position:center;background-repeat:no-repeat;background-size:cover" valign= =3D"top"><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"= 100%" role=3D"presentation"><tbody><tr><td valign=3D"top" class=3D"mceColu= mn" id=3D"mceColumnId--50" data-block-id=3D"-50" colspan=3D"12" width=3D"1= 00%"><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"100%= " role=3D"presentation"><tbody><tr><td style=3D"border:0;border-radius:0"= valign=3D"top" id=3D"b70"><table align=3D"center" border=3D"0" cellpaddin= g=3D"0" cellspacing=3D"0" width=3D"100%" role=3D"presentation" data-block-= id=3D"70"><tbody><tr class=3D"mceRow"><td style=3D"background-position:cen= ter;background-repeat:no-repeat;background-size:cover;padding-top:0px;padd= ing-bottom:0px" valign=3D"top"><table border=3D"0" cellpadding=3D"0" cells= pacing=3D"24" width=3D"100%" style=3D"table-layout:fixed" role=3D"presenta= tion"><colgroup><col span=3D"1" width=3D"8.333333333333332%" /><col span= =3D"1" width=3D"8.333333333333332%" /><col span=3D"1" width=3D"8.333333333= 333332%" /><col span=3D"1" width=3D"8.333333333333332%" /><col span=3D"1"= width=3D"8.333333333333332%" /><col span=3D"1" width=3D"8.333333333333332= %" /><col span=3D"1" width=3D"8.333333333333332%" /><col span=3D"1" width= =3D"8.333333333333332%" /><col span=3D"1" width=3D"8.333333333333332%" /><= col span=3D"1" width=3D"8.333333333333332%" /><col span=3D"1" width=3D"8.3= 33333333333332%" /><col span=3D"1" width=3D"8.333333333333332%" /></colgro= up><tbody><tr><td style=3D"padding-top:0;padding-bottom:0" valign=3D"top"= class=3D"mceColumn" id=3D"mceColumnId-65" data-block-id=3D"65" colspan=3D= "6" width=3D"50%"><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0"= width=3D"100%" role=3D"presentation"><tbody><tr><td style=3D"background-c= olor:transparent;padding-top:12px;padding-bottom:12px;padding-right:0;padd= ing-left:0;border:0;border-radius:0" valign=3D"top" class=3D"mceImageBlock= Container" align=3D"center" id=3D"b64"><div><!--[if !mso]><!--></div><a h= ref=3D"https://laclaw.us7.list-manage.com/track/click?u=3D57bfcff5d2b59923= 6c1dacf97&id=3D94b0c8132d&e=3D0944ac6718" style=3D"display:block" target= =3D"_blank" data-block-id=3D"64"><table align=3D"center" border=3D"0" cell= padding=3D"0" cellspacing=3D"0" width=3D"90%" style=3D"border-collapse:sep= arate;margin:0;vertical-align:top;max-width:90%;width:90%;height:auto" rol= e=3D"presentation" data-testid=3D"image-64"><tbody><tr><td style=3D"border= :0;border-radius:0;margin:0" valign=3D"top"><img alt=3D"" src=3D"https://m= cusercontent.com/57bfcff5d2b599236c1dacf97/images/03c422a3-b4d4-3f66-a24b-= 43543e5f4d97.png" width=3D"297" height=3D"auto" style=3D"display:block;max= -width:100%;height:auto;border-radius:0" class=3D"imageDropZone mceImage"= /></td></tr></tbody></table></a><div><!--<![endif]--></div><div> <!--[if mso]> <a href=3D"https://www.jota.info/tributos/proposta-do-cnj-para-reforma-pro= cessual-tributaria-tera-jurisdicao-mista-digital-para-cbs-e-ibs"><span cla= ss=3D"mceImageBorder" style=3D"border:0;border-width:2px;vertical-align:to= p;margin:0"><img role=3D"presentation" class=3D"imageDropZone mceImage" sr= c=3D"https://mcusercontent.com/57bfcff5d2b599236c1dacf97/images/03c422a3-b= 4d4-3f66-a24b-43543e5f4d97.png" alt=3D"" width=3D"297" height=3D"auto" sty= le=3D"display:block;max-width:297px;width:297px;height:auto"/></span></a> <![endif]--> </div></td></tr></tbody></table></td><td style=3D"padding-top:0;padding-bo= ttom:0" valign=3D"top" class=3D"mceColumn" id=3D"mceColumnId-69" data-bloc= k-id=3D"69" colspan=3D"6" width=3D"50%"><table border=3D"0" cellpadding=3D= "0" cellspacing=3D"0" width=3D"100%" role=3D"presentation"><tbody><tr><td= style=3D"padding-top:0;padding-bottom:0;padding-right:0;padding-left:0" v= align=3D"top" class=3D"mceGutterContainer" id=3D"gutterContainerId-66"><ta= ble border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" style= =3D"border-collapse:separate" role=3D"presentation"><tbody><tr><td style= =3D"padding-top:0;padding-bottom:0;padding-right:0;padding-left:0;border:0= ;border-radius:0" valign=3D"top" id=3D"b66"><table width=3D"100%" style=3D= "border:0;background-color:transparent;border-radius:1px;border-collapse:s= eparate"><tbody><tr><td style=3D"padding-left:10px;padding-right:10px;padd= ing-top:10px;padding-bottom:10px" class=3D"mceTextBlockContainer"><div dat= a-block-id=3D"66" class=3D"mceText" id=3D"d66" style=3D"width:100%"><p cla= ss=3D"last-child" style=3D"line-height: 1.3800000000000001; text-align: le= ft; margin-top: 12pt; margin-bottom: 12pt; mso-line-height-alt: 138%; dire= ction: ltr;"><strong><span style=3D"color:#235162;"><span style=3D"font-si= ze: 20px"><span style=3D"font-family: 'Open Sans'=2C 'Helvetica Neue'=2C H= elvetica=2C Arial=2C sans-serif"><span style=3D"background-color: transpar= ent">Proposta do CNJ para reforma processual tribut=C3=A1ria ter=C3=A1 jur= isdi=C3=A7=C3=A3o mista digital para CBS e IBS</span></span></span></span>= </strong></p></div></td></tr></tbody></table></td></tr></tbody></table></t= d></tr><tr><td style=3D"padding-top:0;padding-bottom:0;padding-right:0;pad= ding-left:0" valign=3D"top" class=3D"mceGutterContainer" id=3D"gutterConta= inerId-67"><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width= =3D"100%" style=3D"border-collapse:separate" role=3D"presentation"><tbody>= <tr><td style=3D"padding-top:0;padding-bottom:0;padding-right:0;padding-le= ft:0;border:0;border-radius:0" valign=3D"top" id=3D"b67"><table width=3D"1= 00%" style=3D"border:0;background-color:transparent;border-radius:0;border= -collapse:separate"><tbody><tr><td style=3D"padding-left:10px;padding-righ= t:10px;padding-top:0;padding-bottom:0" class=3D"mceTextBlockContainer"><di= v data-block-id=3D"67" class=3D"mceText" id=3D"d67" style=3D"width:100%"><= table style=3D"box-sizing: border-box; color: rgb(0=2C 0=2C 0); font-famil= y: Arial=2C Helvetica=2C sans-serif; font-size: small; font-style: normal;= font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 4= 00; letter-spacing: normal; orphans: 2; text-align: left; text-transform:= none; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; white= -space: normal; background-color: rgb(255=2C 255=2C 255); text-decoration-= thickness: initial; text-decoration-style: initial; text-decoration-color:= initial; word-break: break-word;" width=3D"100%" border=3D"0" cellspacing= =3D"0" cellpadding=3D"0" class=3D"m_3629024420907391392paragraph_block m_3= 629024420907391392block-2 last-child"><tbody><tr style=3D"box-sizing: bord= er-box;"><td colspan=3D"1" rowspan=3D"1" style=3D"margin: 0px; box-sizing:= border-box; padding-bottom: 8px; padding-top: 8px;" class=3D"m_3629024420= 907391392pad"><p class=3D"" style=3D"line-height: 1.3800000000000001; text= -align: justify; margin-top: 12pt; margin-bottom: 12pt; mso-line-height-al= t: 138%; direction: ltr;"><span style=3D"color:rgb(0=2C 0=2C 0);"><span st= yle=3D"font-size: 15px"><span style=3D"font-family: 'Open Sans'=2C 'Helvet= ica Neue'=2C Helvetica=2C Arial=2C sans-serif"><span style=3D"background-c= olor: transparent">O anteprojeto que deve propor uma reforma processual do= sistema tribut=C3=A1rio brasileiro=2C elaborado pelo Conselho Nacional de= Justi=C3=A7a (CNJ)=2C dever=C3=A1 estabelecer a cria=C3=A7=C3=A3o de uma= jurisdi=C3=A7=C3=A3o mista digital=2C composta por ju=C3=ADzes federais e= estaduais em n=C3=BAmero parit=C3=A1rio=2C com compet=C3=AAncia nacional= para julgar exclusivamente casos envolvendo a Contribui=C3=A7=C3=A3o sobr= e Bens e Servi=C3=A7os (CBS) e o Imposto sobre Bens e Servi=C3=A7os (IBS)= =2C impostos criados pela reforma tribut=C3=A1ria.</span></span></span></s= pan></p></td></tr></tbody></table></div></td></tr></tbody></table></td></t= r></tbody></table></td></tr><tr><td style=3D"background-color:transparent;= padding-top:12px;padding-bottom:12px;padding-right:24px;padding-left:10px;= border:0;border-radius:0" valign=3D"top" class=3D"mceButtonBlockContainer"= align=3D"left" id=3D"b68"><div><!--[if !mso]><!--></div><table align=3D"= left" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" role=3D"presentatio= n" data-block-id=3D"68" class=3D"mceButtonContainer"><tbody><tr class=3D"m= ceStandardButton"><td style=3D"background-color:#235162;border-radius:8px;= text-align:center" valign=3D"top" class=3D"mceButton"><a href=3D"https://l= aclaw.us7.list-manage.com/track/click?u=3D57bfcff5d2b599236c1dacf97&id=3Df= 42bf59d4e&e=3D0944ac6718" target=3D"_blank" class=3D"mceButtonLink" style= =3D"background-color:#235162;border-radius:8px;border:2px none #000000;col= or:#ffffff;display:block;font-family:'Open Sans'=2C 'Helvetica Neue'=2C He= lvetica=2C Arial=2C sans-serif;font-size:13px;font-weight:normal;font-styl= e:normal;padding:16px 28px;text-decoration:none;text-align:center;directio= n:ltr;letter-spacing:1px" rel=3D"noreferrer">LEIA A NOT=C3=8DCIA COMPLETA<= /a></td></tr></tbody></table><div><!--<![endif]--></div><table align=3D"l= eft" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" role=3D"presentation= " data-block-id=3D"68" class=3D"mceButtonContainer"><tbody><tr> <!--[if mso]> <td align=3D"left"> <v:roundrect xmlns:v=3D"urn:schemas-microsoft-com:vml" xmlns:w=3D"urn:schemas-microsoft-com:office:word" href=3D"https://www.jota.info/tributos/proposta-do-cnj-para-reforma-proces= sual-tributaria-tera-jurisdicao-mista-digital-para-cbs-e-ibs" style=3D"v-text-anchor:middle; width:241.13px; height:49.53px;" arcsize=3D"3%" strokecolor=3D"#235162" strokeweight=3D"1px" fillcolor=3D"#235162"> <v:stroke dashstyle=3D"solid"/> <w:anchorlock /> <center style=3D" color: #ffffff; display: block; font-family: 'Open Sans'=2C 'Helvetica Neue'=2C Helvetica=2C Arial=2C sans= -serif; font-size: 13; font-style: normal; font-weight: normal; letter-spacing: 1px; text-decoration: none; text-align: center; direction: ltr;" > LEIA A NOT=C3=8DCIA COMPLETA </center> </v:roundrect> </td> <![endif]--> </tr></tbody></table></td></tr></tbody></table></td></tr></tbody></table><= /td></tr></tbody></table></td></tr></tbody></table></td></tr></tbody></tab= le></td></tr></tbody></table></td></tr></tbody></table></td></tr></tbody><= /table></td></tr></tbody></table></td></tr></tbody></table></td></tr><tr><= td style=3D"background-color:transparent;padding-top:12px;padding-bottom:1= 2px;padding-right:24px;padding-left:24px;border:0;border-radius:0" valign= =3D"top" class=3D"mceDividerBlockContainer" id=3D"b71"><table align=3D"cen= ter" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" style= =3D"background-color:transparent;width:100%" role=3D"presentation" class= =3D"mceDividerContainer" data-block-id=3D"71"><tbody><tr><td style=3D"min-= width:100%;border-top-width:2px;border-top-style:solid;border-top-color:#e= bebeb;line-height:0;font-size:0" valign=3D"top" class=3D"mceDividerBlock">= =C2=A0</td></tr></tbody></table></td></tr><tr><td valign=3D"top" class=3D"= mceGutterContainer" id=3D"gutterContainerId-156"><table border=3D"0" cellp= adding=3D"0" cellspacing=3D"0" width=3D"100%" style=3D"border-collapse:sep= arate" role=3D"presentation"><tbody><tr><td style=3D"padding-top:12px;padd= ing-bottom:12px;padding-right:0;padding-left:0;border:0;border-radius:0" v= align=3D"top" class=3D"mceLayoutContainer" id=3D"b156"><table align=3D"cen= ter" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" role= =3D"presentation" data-block-id=3D"156" id=3D"section_dabc06c85924df9421b7= ba2bbfbb1bd6" class=3D"mceLayout"><tbody><tr class=3D"mceRow"><td style=3D= "background-position:center;background-repeat:no-repeat;background-size:co= ver" valign=3D"top"><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0= " width=3D"100%" role=3D"presentation"><tbody><tr><td valign=3D"top" class= =3D"mceColumn" id=3D"mceColumnId--45" data-block-id=3D"-45" colspan=3D"12"= width=3D"100%"><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" wi= dth=3D"100%" role=3D"presentation"><tbody><tr><td style=3D"border:0;border= -radius:0" valign=3D"top" align=3D"center" id=3D"b-29"><table align=3D"cen= ter" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" role= =3D"presentation" data-block-id=3D"-29"><tbody><tr class=3D"mceRow"><td st= yle=3D"background-position:center;background-repeat:no-repeat;background-s= ize:cover" valign=3D"top"><table border=3D"0" cellpadding=3D"0" cellspacin= g=3D"0" width=3D"100%" role=3D"presentation"><tbody><tr><td valign=3D"top"= class=3D"mceColumn" id=3D"mceColumnId--58" data-block-id=3D"-58" colspan= =3D"12" width=3D"100%"><table border=3D"0" cellpadding=3D"0" cellspacing= =3D"0" width=3D"100%" role=3D"presentation"><tbody><tr><td style=3D"border= :0;border-radius:0" valign=3D"top" id=3D"b163"><table align=3D"center" bor= der=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" role=3D"prese= ntation" data-block-id=3D"163"><tbody><tr class=3D"mceRow"><td style=3D"ba= ckground-position:center;background-repeat:no-repeat;background-size:cover= ;padding-top:0px;padding-bottom:0px" valign=3D"top"><table border=3D"0" ce= llpadding=3D"0" cellspacing=3D"24" width=3D"100%" style=3D"table-layout:fi= xed" role=3D"presentation"><colgroup><col span=3D"1" width=3D"8.3333333333= 33332%" /><col span=3D"1" width=3D"8.333333333333332%" /><col span=3D"1" w= idth=3D"8.333333333333332%" /><col span=3D"1" width=3D"8.333333333333332%"= /><col span=3D"1" width=3D"8.333333333333332%" /><col span=3D"1" width=3D= "8.333333333333332%" /><col span=3D"1" width=3D"8.333333333333332%" /><col= span=3D"1" width=3D"8.333333333333332%" /><col span=3D"1" width=3D"8.3333= 33333333332%" /><col span=3D"1" width=3D"8.333333333333332%" /><col span= =3D"1" width=3D"8.333333333333332%" /><col span=3D"1" width=3D"8.333333333= 333332%" /></colgroup><tbody><tr><td style=3D"padding-top:0;padding-bottom= :0" valign=3D"top" class=3D"mceColumn" id=3D"mceColumnId-160" data-block-i= d=3D"160" colspan=3D"6" width=3D"50%"><table border=3D"0" cellpadding=3D"0= " cellspacing=3D"0" width=3D"100%" role=3D"presentation"><tbody><tr><td st= yle=3D"padding-top:0;padding-bottom:0;padding-right:0;padding-left:0" vali= gn=3D"top" class=3D"mceGutterContainer" id=3D"gutterContainerId-157"><tabl= e border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" style=3D= "border-collapse:separate" role=3D"presentation"><tbody><tr><td style=3D"p= adding-top:0;padding-bottom:0;padding-right:0;padding-left:0;border:0;bord= er-radius:0" valign=3D"top" id=3D"b157"><table width=3D"100%" style=3D"bor= der:0;background-color:transparent;border-radius:1px;border-collapse:separ= ate"><tbody><tr><td style=3D"padding-left:20px;padding-right:20px;padding-= top:12px;padding-bottom:12px" class=3D"mceTextBlockContainer"><div data-bl= ock-id=3D"157" class=3D"mceText" id=3D"d157" style=3D"width:100%"><p class= =3D"last-child" style=3D"line-height: 1.3800000000000001; text-align: left= ; margin-top: 12pt; margin-bottom: 12pt; mso-line-height-alt: 138%; direct= ion: ltr;"><strong><span style=3D"color:#235162;"><span style=3D"font-size= : 20px"><span style=3D"font-family: 'Open Sans'=2C 'Helvetica Neue'=2C Hel= vetica=2C Arial=2C sans-serif"><span style=3D"background-color: transparen= t">Reforma tribut=C3=A1ria vai unificar documentos fiscais e simplificar e= miss=C3=A3o de notas</span></span></span></span></strong></p></div></td></= tr></tbody></table></td></tr></tbody></table></td></tr><tr><td style=3D"pa= dding-top:0;padding-bottom:0;padding-right:0;padding-left:0" valign=3D"top= " class=3D"mceGutterContainer" id=3D"gutterContainerId-158"><table border= =3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" style=3D"border-= collapse:separate" role=3D"presentation"><tbody><tr><td style=3D"padding-t= op:0;padding-bottom:0;padding-right:0;padding-left:0;border:0;border-radiu= s:0" valign=3D"top" id=3D"b158"><table width=3D"100%" style=3D"border:0;ba= ckground-color:transparent;border-radius:0;border-collapse:separate"><tbod= y><tr><td style=3D"padding-left:10px;padding-right:10px;padding-top:0;padd= ing-bottom:0" class=3D"mceTextBlockContainer"><div data-block-id=3D"158" c= lass=3D"mceText" id=3D"d158" style=3D"width:100%"><p class=3D"" style=3D"l= ine-height: 1.3800000000000001; text-align: justify; margin-top: 12pt; mar= gin-bottom: 12pt; mso-line-height-alt: 138%; direction: ltr;"><span style= =3D"color:rgb(0=2C 0=2C 0);"><span style=3D"font-size: 15px"><span style= =3D"font-family: 'Open Sans'=2C 'Helvetica Neue'=2C Helvetica=2C Arial=2C= sans-serif"><span style=3D"background-color: transparent">A partir do pr= =C3=B3ximo ano=2C e at=C3=A9 2033=2C quando se iniciar e concluir a implan= ta=C3=A7=C3=A3o da reforma tribut=C3=A1ria=2C documentos fiscais come=C3= =A7ar=C3=A3o a fazer parte do passado: ser=C3=A3o artigos de museu. </span= ></span></span></span></p><p class=3D"" style=3D"line-height: 1.3800000000= 000001; text-align: justify; margin-top: 12pt; margin-bottom: 12pt; mso-li= ne-height-alt: 138%; direction: ltr;"><span style=3D"color:rgb(0=2C 0=2C 0= );"><span style=3D"font-size: 15px"><span style=3D"font-family: 'Open Sans= '=2C 'Helvetica Neue'=2C Helvetica=2C Arial=2C sans-serif"><span style=3D"= background-color: transparent">A avalia=C3=A7=C3=A3o =C3=A9 do tributarist= a Lucas Ribeiro=2C fundador e CEO da ROIT=2C empresa l=C3=ADder em solu=C3= =A7=C3=B5es para a reforma tribut=C3=A1ria. Os documentos fiscais s=C3=A3o= declara=C3=A7=C3=B5es referentes =C3=A0s opera=C3=A7=C3=B5es (compras=2C= vendas=2C transa=C3=A7=C3=B5es) realizadas entre os contribuintes =E2=80= =93 empresas=2C organiza=C3=A7=C3=B5es e pessoas f=C3=ADsicas. </span></sp= an></span></span></p><p class=3D"last-child" style=3D"line-height: 1.38000= 00000000001; text-align: justify; margin-top: 12pt; margin-bottom: 12pt; m= so-line-height-alt: 138%; direction: ltr;"><span style=3D"color:rgb(0=2C 0= =2C 0);"><span style=3D"font-size: 15px"><span style=3D"font-family: 'Open= Sans'=2C 'Helvetica Neue'=2C Helvetica=2C Arial=2C sans-serif"><span styl= e=3D"background-color: transparent">Os documentos=2C al=C3=A9m de trazerem= os valores das opera=C3=A7=C3=B5es=2C registram montantes tribut=C3=A1rio= s envolvidos.</span></span></span></span></p></div></td></tr></tbody></tab= le></td></tr></tbody></table></td></tr><tr><td style=3D"background-color:t= ransparent;padding-top:12px;padding-bottom:12px;padding-right:24px;padding= -left:10px;border:0;border-radius:0" valign=3D"top" class=3D"mceButtonBloc= kContainer" align=3D"left" id=3D"b159"><div><!--[if !mso]><!--></div><tab= le align=3D"left" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" role=3D= "presentation" data-block-id=3D"159" class=3D"mceButtonContainer"><tbody><= tr class=3D"mceStandardButton"><td style=3D"background-color:#235162;borde= r-radius:8px;text-align:center" valign=3D"top" class=3D"mceButton"><a href= =3D"https://laclaw.us7.list-manage.com/track/click?u=3D57bfcff5d2b599236c1= dacf97&id=3Da5553a36c5&e=3D0944ac6718" target=3D"_blank" class=3D"mceButt= onLink" style=3D"background-color:#235162;border-radius:8px;border:2px non= e #000000;color:#ffffff;display:block;font-family:'Open Sans'=2C 'Helvetic= a Neue'=2C Helvetica=2C Arial=2C sans-serif;font-size:13px;font-weight:nor= mal;font-style:normal;padding:16px 28px;text-decoration:none;text-align:ce= nter;direction:ltr;letter-spacing:1px" rel=3D"noreferrer">LEIA A NOT=C3=8D= CIA COMPLETA</a></td></tr></tbody></table><div><!--<![endif]--></div><tab= le align=3D"left" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" role=3D= "presentation" data-block-id=3D"159" class=3D"mceButtonContainer"><tbody><= tr> <!--[if mso]> <td align=3D"left"> <v:roundrect xmlns:v=3D"urn:schemas-microsoft-com:vml" xmlns:w=3D"urn:schemas-microsoft-com:office:word" href=3D"https://www.contabeis.com.br/noticias/72917/reforma-tributaria-vai= -unificar-documentos-fiscais-e-simplificar-emissao-de-notas/" style=3D"v-text-anchor:middle; width:241.13px; height:49.53px;" arcsize=3D"3%" strokecolor=3D"#235162" strokeweight=3D"1px" fillcolor=3D"#235162"> <v:stroke dashstyle=3D"solid"/> <w:anchorlock /> <center style=3D" color: #ffffff; display: block; font-family: 'Open Sans'=2C 'Helvetica Neue'=2C Helvetica=2C Arial=2C sans= -serif; font-size: 13; font-style: normal; font-weight: normal; letter-spacing: 1px; text-decoration: none; text-align: center; direction: ltr;" > LEIA A NOT=C3=8DCIA COMPLETA </center> </v:roundrect> </td> <![endif]--> </tr></tbody></table></td></tr></tbody></table></td><td style=3D"padding-t= op:0;padding-bottom:0" valign=3D"top" class=3D"mceColumn" id=3D"mceColumnI= d-162" data-block-id=3D"162" colspan=3D"6" width=3D"50%"><table border=3D"= 0" cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" role=3D"presentation= "><tbody><tr><td style=3D"background-color:transparent;padding-top:12px;pa= dding-bottom:12px;padding-right:0;padding-left:0;border:0;border-radius:0"= valign=3D"top" class=3D"mceImageBlockContainer" align=3D"center" id=3D"b1= 61"><div><!--[if !mso]><!--></div><a href=3D"https://laclaw.us7.list-mana= ge.com/track/click?u=3D57bfcff5d2b599236c1dacf97&id=3D6aa3bf549a&e=3D0944ac6718" style=3D"display:block" target=3D"_blank" data-block-id=3D"161"><t= able align=3D"center" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" wid= th=3D"90%" style=3D"border-collapse:separate;margin:0;vertical-align:top;m= ax-width:90%;width:90%;height:auto" role=3D"presentation" data-testid=3D"i= mage-161"><tbody><tr><td style=3D"border:0;border-radius:0;margin:0" valig= n=3D"top"><img alt=3D"a sign that saysregina federal superimposed on a tre= e" src=3D"https://mcusercontent.com/57bfcff5d2b599236c1dacf97/images/87708= 39a-99e2-f9b8-1079-e273731ab8c8.png" width=3D"297" height=3D"auto" style= =3D"display:block;max-width:100%;height:auto;border-radius:0" class=3D"mce= Image" /></td></tr></tbody></table></a><div><!--<![endif]--></div><div> <!--[if mso]> <a href=3D"https://www.contabeis.com.br/noticias/72917/reforma-tributaria-= vai-unificar-documentos-fiscais-e-simplificar-emissao-de-notas/"><span cla= ss=3D"mceImageBorder" style=3D"border:0;border-width:2px;vertical-align:to= p;margin:0"><img role=3D"presentation" class=3D"mceImage" src=3D"https://m= cusercontent.com/57bfcff5d2b599236c1dacf97/images/8770839a-99e2-f9b8-1079-= 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order-top-width:2px;border-top-style:solid;border-top-color:#ebebeb;line-h= eight:0;font-size:0" valign=3D"top" class=3D"mceDividerBlock">=C2=A0</td><= /tr></tbody></table></td></tr><tr><td valign=3D"top" class=3D"mceGutterCon= tainer" id=3D"gutterContainerId-90"><table border=3D"0" cellpadding=3D"0"= cellspacing=3D"0" width=3D"100%" style=3D"border-collapse:separate" role= =3D"presentation"><tbody><tr><td style=3D"padding-top:12px;padding-bottom:= 12px;padding-right:0;padding-left:0;border:0;border-radius:0" valign=3D"to= p" class=3D"mceLayoutContainer" id=3D"b90"><table align=3D"center" border= =3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" role=3D"presenta= tion" data-block-id=3D"90" id=3D"section_5b1a0b556ddb60eb66fbbb4e081a1d79"= class=3D"mceLayout"><tbody><tr class=3D"mceRow"><td style=3D"background-p= osition:center;background-repeat:no-repeat;background-size:cover" valign= =3D"top"><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"= 100%" role=3D"presentation"><tbody><tr><td valign=3D"top" class=3D"mceColu= mn" id=3D"mceColumnId--40" data-block-id=3D"-40" colspan=3D"12" width=3D"1= 00%"><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"100%= " role=3D"presentation"><tbody><tr><td style=3D"border:0;border-radius:0"= valign=3D"top" align=3D"center" id=3D"b-19"><table align=3D"center" borde= r=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" role=3D"present= ation" data-block-id=3D"-19"><tbody><tr class=3D"mceRow"><td style=3D"back= ground-position:center;background-repeat:no-repeat;background-size:cover"= valign=3D"top"><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" wi= dth=3D"100%" role=3D"presentation"><tbody><tr><td valign=3D"top" class=3D"= mceColumn" id=3D"mceColumnId--53" data-block-id=3D"-53" colspan=3D"12" wid= th=3D"100%"><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width= =3D"100%" role=3D"presentation"><tbody><tr><td style=3D"border:0;border-ra= dius:0" valign=3D"top" id=3D"b97"><table align=3D"center" border=3D"0" cel= lpadding=3D"0" cellspacing=3D"0" width=3D"100%" role=3D"presentation" data= -block-id=3D"97"><tbody><tr class=3D"mceRow"><td style=3D"background-posit= ion:center;background-repeat:no-repeat;background-size:cover;padding-top:0= px;padding-bottom:0px" valign=3D"top"><table border=3D"0" cellpadding=3D"0= " cellspacing=3D"24" width=3D"100%" style=3D"table-layout:fixed" role=3D"p= resentation"><colgroup><col span=3D"1" width=3D"8.333333333333332%" /><col= span=3D"1" width=3D"8.333333333333332%" /><col span=3D"1" width=3D"8.3333= 33333333332%" /><col span=3D"1" width=3D"8.333333333333332%" /><col span= =3D"1" width=3D"8.333333333333332%" /><col span=3D"1" width=3D"8.333333333= 333332%" /><col span=3D"1" width=3D"8.333333333333332%" /><col span=3D"1"= width=3D"8.333333333333332%" /><col span=3D"1" width=3D"8.333333333333332= %" /><col span=3D"1" width=3D"8.333333333333332%" /><col span=3D"1" width= =3D"8.333333333333332%" /><col span=3D"1" width=3D"8.333333333333332%" /><= /colgroup><tbody><tr><td style=3D"padding-top:0;padding-bottom:0" valign= =3D"top" class=3D"mceColumn" id=3D"mceColumnId-94" data-block-id=3D"94" co= lspan=3D"6" width=3D"50%"><table border=3D"0" cellpadding=3D"0" cellspacin= g=3D"0" width=3D"100%" role=3D"presentation"><tbody><tr><td style=3D"paddi= ng-top:0;padding-bottom:0;padding-right:0;padding-left:0" valign=3D"top" c= lass=3D"mceGutterContainer" id=3D"gutterContainerId-91"><table border=3D"0= " cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" style=3D"border-colla= pse:separate" role=3D"presentation"><tbody><tr><td style=3D"padding-top:0;= padding-bottom:0;padding-right:0;padding-left:0;border:0;border-radius:0"= valign=3D"top" id=3D"b91"><table width=3D"100%" style=3D"border:0;backgro= und-color:transparent;border-radius:1px;border-collapse:separate"><tbody><= tr><td style=3D"padding-left:20px;padding-right:20px;padding-top:12px;padd= ing-bottom:12px" class=3D"mceTextBlockContainer"><div data-block-id=3D"91"= class=3D"mceText" id=3D"d91" style=3D"width:100%"><p class=3D"last-child"= style=3D"line-height: 1.3800000000000001; text-align: justify; margin-top= : 12pt; margin-bottom: 12pt; mso-line-height-alt: 138%; direction: ltr;"><= strong><span style=3D"color:#235162;"><span style=3D"font-size: 20px"><spa= n style=3D"font-family: 'Open Sans'=2C 'Helvetica Neue'=2C Helvetica=2C Ar= ial=2C sans-serif"><span style=3D"background-color: transparent">Empresas= atingidas por tarifa=C3=A7o podem pedir cr=C3=A9dito a partir desta quint= a; veja como fazer</span></span></span></span></strong></p></div></td></tr= ></tbody></table></td></tr></tbody></table></td></tr><tr><td style=3D"padd= ing-top:0;padding-bottom:0;padding-right:0;padding-left:0" valign=3D"top"= class=3D"mceGutterContainer" id=3D"gutterContainerId-92"><table border=3D= "0" cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" style=3D"border-col= lapse:separate" role=3D"presentation"><tbody><tr><td style=3D"padding-top:= 0;padding-bottom:0;padding-right:0;padding-left:0;border:0;border-radius:0= " valign=3D"top" id=3D"b92"><table width=3D"100%" style=3D"border:0;backgr= ound-color:transparent;border-radius:0;border-collapse:separate"><tbody><t= r><td style=3D"padding-left:10px;padding-right:10px;padding-top:0;padding-= bottom:0" class=3D"mceTextBlockContainer"><div data-block-id=3D"92" class= =3D"mceText" id=3D"d92" style=3D"width:100%"><p class=3D"last-child" style= =3D"line-height: 1.3800000000000001; text-align: justify; margin-top: 12pt= ; margin-bottom: 12pt; mso-line-height-alt: 138%; direction: ltr;"><span s= tyle=3D"color:rgb(0=2C 0=2C 0);"><span style=3D"font-size: 15px"><span sty= le=3D"font-family: 'Open Sans'=2C 'Helvetica Neue'=2C Helvetica=2C Arial= =2C sans-serif"><span style=3D"background-color: transparent">O Banco Naci= onal de Desenvolvimento Econ=C3=B4mico e Social (BNDES) abre nesta quinta-= feira (18) o processo para que empresas exportadoras solicitem cr=C3=A9dit= o por meio do Plano Brasil Soberano.</span></span></span></span></p></div>= </td></tr></tbody></table></td></tr></tbody></table></td></tr><tr><td styl= e=3D"background-color:transparent;padding-top:12px;padding-bottom:12px;pad= ding-right:24px;padding-left:10px;border:0;border-radius:0" valign=3D"top"= class=3D"mceButtonBlockContainer" align=3D"left" id=3D"b93"><div><!--[if= !mso]><!--></div><table align=3D"left" border=3D"0" cellpadding=3D"0" cel= lspacing=3D"0" role=3D"presentation" data-block-id=3D"93" class=3D"mceButt= onContainer"><tbody><tr class=3D"mceStandardButton"><td style=3D"backgroun= d-color:#235162;border-radius:8px;text-align:center" valign=3D"top" class= =3D"mceButton"><a href=3D"https://laclaw.us7.list-manage.com/track/click?u= =3D57bfcff5d2b599236c1dacf97&id=3D966df23452&e=3D0944ac6718" target=3D"_b= lank" class=3D"mceButtonLink" style=3D"background-color:#235162;border-rad= ius:8px;border:2px none #000000;color:#ffffff;display:block;font-family:'O= pen Sans'=2C 'Helvetica Neue'=2C Helvetica=2C Arial=2C sans-serif;font-siz= e:13px;font-weight:normal;font-style:normal;padding:16px 28px;text-decorat= ion:none;text-align:center;direction:ltr;letter-spacing:1px" rel=3D"norefe= rrer">LEIA A NOT=C3=8DCIA COMPLETA</a></td></tr></tbody></table><div><!--<= ![endif]--></div><table align=3D"left" border=3D"0" cellpadding=3D"0" cel= lspacing=3D"0" role=3D"presentation" data-block-id=3D"93" class=3D"mceButt= onContainer"><tbody><tr> <!--[if mso]> <td align=3D"left"> <v:roundrect xmlns:v=3D"urn:schemas-microsoft-com:vml" xmlns:w=3D"urn:schemas-microsoft-com:office:word" href=3D"https://g1.globo.com/economia/noticia/2025/09/18/empresas-atingida= s-por-tarifaco-podem-pedir-credito-a-partir-desta-quinta-veja-como-fazer.g= html" style=3D"v-text-anchor:middle; width:241.13px; height:49.53px;" arcsize=3D"3%" strokecolor=3D"#235162" strokeweight=3D"1px" fillcolor=3D"#235162"> <v:stroke dashstyle=3D"solid"/> <w:anchorlock /> <center style=3D" color: #ffffff; display: block; font-family: 'Open Sans'=2C 'Helvetica Neue'=2C Helvetica=2C Arial=2C sans= -serif; font-size: 13; font-style: normal; font-weight: normal; letter-spacing: 1px; text-decoration: none; text-align: center; direction: ltr;" > LEIA A NOT=C3=8DCIA COMPLETA </center> </v:roundrect> </td> <![endif]--> </tr></tbody></table></td></tr></tbody></table></td><td style=3D"padding-t= op:0;padding-bottom:0" valign=3D"top" class=3D"mceColumn" id=3D"mceColumnI= d-96" data-block-id=3D"96" colspan=3D"6" width=3D"50%"><table border=3D"0"= cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" role=3D"presentation">= <tbody><tr><td style=3D"background-color:transparent;padding-top:12px;padd= ing-bottom:12px;padding-right:0;padding-left:0;border:0;border-radius:0" v= align=3D"top" class=3D"mceImageBlockContainer" align=3D"center" id=3D"b95"= ><div><!--[if !mso]><!--></div><a href=3D"https://laclaw.us7.list-manage.= 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cellspacing=3D"0" width=3D"100%" style=3D"background= -color:transparent;width:100%" role=3D"presentation" class=3D"mceDividerCo= ntainer" data-block-id=3D"98"><tbody><tr><td style=3D"min-width:100%;borde= r-top-width:2px;border-top-style:solid;border-top-color:#ebebeb;line-heigh= t:0;font-size:0" valign=3D"top" class=3D"mceDividerBlock">=C2=A0</td></tr>= </tbody></table></td></tr><tr><td valign=3D"top" class=3D"mceGutterContain= er" id=3D"gutterContainerId-99"><table border=3D"0" cellpadding=3D"0" cell= spacing=3D"0" width=3D"100%" style=3D"border-collapse:separate" role=3D"pr= esentation"><tbody><tr><td style=3D"padding-top:12px;padding-bottom:12px;p= adding-right:0;padding-left:0;border:0;border-radius:0" valign=3D"top" cla= ss=3D"mceLayoutContainer" id=3D"b99"><table align=3D"center" border=3D"0"= cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" role=3D"presentation"= data-block-id=3D"99" id=3D"section_c39a3fa1605072e31a90ee9684746ada" clas= s=3D"mceLayout"><tbody><tr class=3D"mceRow"><td style=3D"background-positi= on:center;background-repeat:no-repeat;background-size:cover" valign=3D"top= "><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" r= ole=3D"presentation"><tbody><tr><td valign=3D"top" class=3D"mceColumn" id= =3D"mceColumnId--41" data-block-id=3D"-41" colspan=3D"12" width=3D"100%"><= table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" role= =3D"presentation"><tbody><tr><td style=3D"border:0;border-radius:0" valign= =3D"top" align=3D"center" id=3D"b-21"><table align=3D"center" border=3D"0"= cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" role=3D"presentation"= data-block-id=3D"-21"><tbody><tr class=3D"mceRow"><td style=3D"background= -position:center;background-repeat:no-repeat;background-size:cover" valign= =3D"top"><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"= 100%" role=3D"presentation"><tbody><tr><td valign=3D"top" class=3D"mceColu= mn" id=3D"mceColumnId--54" data-block-id=3D"-54" colspan=3D"12" width=3D"1= 00%"><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"100%= " role=3D"presentation"><tbody><tr><td style=3D"border:0;border-radius:0"= valign=3D"top" id=3D"b106"><table align=3D"center" border=3D"0" cellpaddi= ng=3D"0" cellspacing=3D"0" width=3D"100%" role=3D"presentation" data-block= -id=3D"106"><tbody><tr class=3D"mceRow"><td style=3D"background-position:c= enter;background-repeat:no-repeat;background-size:cover;padding-top:0px;pa= dding-bottom:0px" valign=3D"top"><table border=3D"0" cellpadding=3D"0" cel= lspacing=3D"24" width=3D"100%" style=3D"table-layout:fixed" role=3D"presen= tation"><colgroup><col span=3D"1" width=3D"8.333333333333332%" /><col span= =3D"1" width=3D"8.333333333333332%" /><col span=3D"1" width=3D"8.333333333= 333332%" /><col span=3D"1" width=3D"8.333333333333332%" /><col span=3D"1"= width=3D"8.333333333333332%" /><col span=3D"1" width=3D"8.333333333333332= %" /><col span=3D"1" width=3D"8.333333333333332%" /><col span=3D"1" width= =3D"8.333333333333332%" /><col span=3D"1" width=3D"8.333333333333332%" /><= col span=3D"1" width=3D"8.333333333333332%" /><col span=3D"1" width=3D"8.3= 33333333333332%" /><col span=3D"1" width=3D"8.333333333333332%" /></colgro= up><tbody><tr><td style=3D"padding-top:0;padding-bottom:0" valign=3D"top"= class=3D"mceColumn" id=3D"mceColumnId-101" data-block-id=3D"101" colspan= =3D"6" width=3D"50%"><table border=3D"0" cellpadding=3D"0" cellspacing=3D"= 0" width=3D"100%" role=3D"presentation"><tbody><tr><td style=3D"background= -color:transparent;padding-top:12px;padding-bottom:12px;padding-right:0;pa= dding-left:0;border:0;border-radius:0" valign=3D"top" class=3D"mceImageBlo= ckContainer" align=3D"center" id=3D"b100"><div><!--[if !mso]><!--></div><= a href=3D"https://laclaw.us7.list-manage.com/track/click?u=3D57bfcff5d2b59= 9236c1dacf97&id=3D10c99b13fa&e=3D0944ac6718" style=3D"display:block" targ= et=3D"_blank" data-block-id=3D"100"><table align=3D"center" border=3D"0" c= ellpadding=3D"0" cellspacing=3D"0" width=3D"90%" style=3D"border-collapse:= separate;margin:0;vertical-align:top;max-width:90%;width:90%;height:auto"= role=3D"presentation" data-testid=3D"image-100"><tbody><tr><td style=3D"b= order:0;border-radius:0;margin:0" valign=3D"top"><img alt=3D"" src=3D"http= s://mcusercontent.com/57bfcff5d2b599236c1dacf97/images/40d897ea-3ac2-eec7-= 2b1f-c13ed01a9f94.png" width=3D"297" height=3D"auto" style=3D"display:bloc= k;max-width:100%;height:auto;border-radius:0" class=3D"imageDropZone mceIm= age" /></td></tr></tbody></table></a><div><!--<![endif]--></div><div> <!--[if mso]> <a href=3D"https://valor.globo.com/legislacao/noticia/2025/09/17/trf-3-red= uz-tributacao-de-juros-sobre-o-capital-proprio-recebidos-por-empresa.ghtml= "><span class=3D"mceImageBorder" style=3D"border:0;border-width:2px;vertic= al-align:top;margin:0"><img role=3D"presentation" class=3D"imageDropZone m= ceImage" src=3D"https://mcusercontent.com/57bfcff5d2b599236c1dacf97/images= /40d897ea-3ac2-eec7-2b1f-c13ed01a9f94.png" alt=3D"" width=3D"297" height= =3D"auto" style=3D"display:block;max-width:297px;width:297px;height:auto"/= ></span></a> <![endif]--> </div></td></tr></tbody></table></td><td style=3D"padding-top:0;padding-bo= ttom:0" valign=3D"top" class=3D"mceColumn" id=3D"mceColumnId-105" data-blo= ck-id=3D"105" colspan=3D"6" width=3D"50%"><table border=3D"0" cellpadding= =3D"0" cellspacing=3D"0" width=3D"100%" role=3D"presentation"><tbody><tr><= td style=3D"padding-top:0;padding-bottom:0;padding-right:0;padding-left:0"= valign=3D"top" class=3D"mceGutterContainer" id=3D"gutterContainerId-102">= <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" sty= le=3D"border-collapse:separate" role=3D"presentation"><tbody><tr><td style= =3D"padding-top:0;padding-bottom:0;padding-right:0;padding-left:0;border:0= ;border-radius:0" valign=3D"top" id=3D"b102"><table width=3D"100%" style= =3D"border:0;background-color:transparent;border-radius:1px;border-collaps= e:separate"><tbody><tr><td style=3D"padding-left:10px;padding-right:10px;p= adding-top:10px;padding-bottom:10px" class=3D"mceTextBlockContainer"><div= data-block-id=3D"102" class=3D"mceText" id=3D"d102" style=3D"width:100%">= <p class=3D"last-child" style=3D"line-height: 1.3800000000000001; text-ali= gn: justify; margin-top: 12pt; margin-bottom: 12pt; mso-line-height-alt: 1= 38%; direction: ltr;"><strong><span style=3D"color:#235162;"><span style= =3D"font-size: 20px"><span style=3D"font-family: 'Open Sans'=2C 'Helvetica= Neue'=2C Helvetica=2C Arial=2C sans-serif"><span style=3D"background-colo= r: transparent">TRF-3 reduz tributa=C3=A7=C3=A3o de juros sobre o capital= pr=C3=B3prio recebidos por empresa</span></span></span></span></strong></= p></div></td></tr></tbody></table></td></tr></tbody></table></td></tr><tr>= <td style=3D"padding-top:0;padding-bottom:0;padding-right:0;padding-left:0= " valign=3D"top" class=3D"mceGutterContainer" id=3D"gutterContainerId-103"= ><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" st= yle=3D"border-collapse:separate" role=3D"presentation"><tbody><tr><td styl= e=3D"padding-top:0;padding-bottom:0;padding-right:0;padding-left:0;border:= 0;border-radius:0" valign=3D"top" id=3D"b103"><table width=3D"100%" style= =3D"border:0;background-color:transparent;border-radius:0;border-collapse:= separate"><tbody><tr><td style=3D"padding-left:10px;padding-right:10px;pad= ding-top:0;padding-bottom:0" class=3D"mceTextBlockContainer"><div data-blo= ck-id=3D"103" class=3D"mceText" id=3D"d103" style=3D"width:100%"><table st= yle=3D"box-sizing: border-box; color: rgb(0=2C 0=2C 0); font-family: Arial= =2C Helvetica=2C sans-serif; font-size: small; font-style: normal; font-va= riant-ligatures: normal; font-variant-caps: normal; font-weight: 400; lett= er-spacing: normal; orphans: 2; text-align: left; text-transform: none; wi= dows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; white-space: n= ormal; background-color: rgb(255=2C 255=2C 255); text-decoration-thickness= : initial; text-decoration-style: initial; text-decoration-color: initial;= word-break: break-word;" width=3D"100%" border=3D"0" cellspacing=3D"0" ce= llpadding=3D"0" class=3D"m_3629024420907391392paragraph_block m_3629024420= 907391392block-2 last-child"><tbody><tr style=3D"box-sizing: border-box;">= <td colspan=3D"1" rowspan=3D"1" style=3D"margin: 0px; box-sizing: border-b= ox; padding-bottom: 8px; padding-top: 8px;" class=3D"m_3629024420907391392= pad"><p class=3D"" style=3D"line-height: 1.3800000000000001; text-align: j= ustify; margin-top: 12pt; margin-bottom: 12pt; mso-line-height-alt: 138%;= direction: ltr;"><span style=3D"color:rgb(0=2C 0=2C 0);"><span style=3D"f= ont-size: 15px"><span style=3D"font-family: 'Open Sans'=2C 'Helvetica Neue= '=2C Helvetica=2C Arial=2C sans-serif"><span style=3D"background-color: tr= ansparent">Os contribuintes ganharam um importante precedente sobre tribut= a=C3=A7=C3=A3o de juros sobre o capital pr=C3=B3prio (JCP). </span></span>= </span></span></p><p class=3D"" style=3D"line-height: 1.3800000000000001;= text-align: justify; margin-top: 12pt; margin-bottom: 12pt; mso-line-heig= ht-alt: 138%; direction: ltr;"><span style=3D"color:rgb(0=2C 0=2C 0);"><sp= an style=3D"font-size: 15px"><span style=3D"font-family: 'Open Sans'=2C 'H= elvetica Neue'=2C Helvetica=2C Arial=2C sans-serif"><span style=3D"backgro= und-color: transparent">O Tribunal Regional Federal da 3=C2=AA Regi=C3=A3o= (TRF-3) concedeu a uma empresa de gest=C3=A3o patrimonial o direito de tr= ibutar os valores recebidos pela sistem=C3=A1tica do lucro presumido=2C o= que garante a inclus=C3=A3o de 32% do total na base de c=C3=A1lculo do Im= posto de Renda (IRPJ) e da CSLL - e n=C3=A3o tudo o que foi auferido=2C co= mo exige a Receita Federal.</span></span></span></span></p></td></tr></tbo= dy></table></div></td></tr></tbody></table></td></tr></tbody></table></td>= </tr><tr><td style=3D"background-color:transparent;padding-top:12px;paddin= g-bottom:12px;padding-right:24px;padding-left:10px;border:0;border-radius:= 0" valign=3D"top" class=3D"mceButtonBlockContainer" align=3D"left" id=3D"b= 104"><div><!--[if !mso]><!--></div><table align=3D"left" border=3D"0" cel= lpadding=3D"0" cellspacing=3D"0" role=3D"presentation" data-block-id=3D"10= 4" class=3D"mceButtonContainer"><tbody><tr class=3D"mceStandardButton"><td= style=3D"background-color:#235162;border-radius:8px;text-align:center" va= lign=3D"top" class=3D"mceButton"><a href=3D"https://laclaw.us7.list-manage= =2Ecom/track/click?u=3D57bfcff5d2b599236c1dacf97&id=3D33bcd3af0f&e=3D0944ac6718" target=3D"_blank" class=3D"mceButtonLink" style=3D"background-color:= #235162;border-radius:8px;border:2px none #000000;color:#ffffff;display:bl= ock;font-family:'Open Sans'=2C 'Helvetica Neue'=2C Helvetica=2C Arial=2C s= ans-serif;font-size:13px;font-weight:normal;font-style:normal;padding:16px= 28px;text-decoration:none;text-align:center;direction:ltr;letter-spacing:= 1px" rel=3D"noreferrer">LEIA A NOT=C3=8DCIA COMPLETA</a></td></tr></tbody>= </table><div><!--<![endif]--></div><table align=3D"left" border=3D"0" cel= lpadding=3D"0" cellspacing=3D"0" role=3D"presentation" data-block-id=3D"10= 4" class=3D"mceButtonContainer"><tbody><tr> <!--[if mso]> <td align=3D"left"> <v:roundrect xmlns:v=3D"urn:schemas-microsoft-com:vml" xmlns:w=3D"urn:schemas-microsoft-com:office:word" href=3D"https://valor.globo.com/legislacao/noticia/2025/09/17/trf-3-reduz-= tributacao-de-juros-sobre-o-capital-proprio-recebidos-por-empresa.ghtml" style=3D"v-text-anchor:middle; width:241.13px; height:49.53px;" arcsize=3D"3%" strokecolor=3D"#235162" strokeweight=3D"1px" fillcolor=3D"#235162"> <v:stroke dashstyle=3D"solid"/> <w:anchorlock /> <center style=3D" color: #ffffff; display: block; font-family: 'Open Sans'=2C 'Helvetica Neue'=2C Helvetica=2C Arial=2C sans= -serif; font-size: 13; font-style: normal; font-weight: normal; letter-spacing: 1px; text-decoration: none; text-align: center; direction: ltr;" > LEIA A NOT=C3=8DCIA COMPLETA </center> </v:roundrect> </td> <![endif]--> </tr></tbody></table></td></tr></tbody></table></td></tr></tbody></table><= /td></tr></tbody></table></td></tr></tbody></table></td></tr></tbody></tab= le></td></tr></tbody></table></td></tr></tbody></table></td></tr></tbody><= /table></td></tr></tbody></table></td></tr></tbody></table></td></tr><tr><= td style=3D"background-color:transparent;padding-top:12px;padding-bottom:1= 2px;padding-right:24px;padding-left:24px;border:0;border-radius:0" valign= =3D"top" class=3D"mceDividerBlockContainer" id=3D"b107"><table align=3D"ce= nter" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" styl= e=3D"background-color:transparent;width:100%" role=3D"presentation" class= =3D"mceDividerContainer" data-block-id=3D"107"><tbody><tr><td style=3D"min= -width:100%;border-top-width:2px;border-top-style:solid;border-top-color:#= ebebeb;line-height:0;font-size:0" valign=3D"top" class=3D"mceDividerBlock"= >=C2=A0</td></tr></tbody></table></td></tr><tr><td valign=3D"top" class=3D= "mceGutterContainer" id=3D"gutterContainerId-108"><table border=3D"0" cell= padding=3D"0" cellspacing=3D"0" width=3D"100%" style=3D"border-collapse:se= parate" role=3D"presentation"><tbody><tr><td style=3D"padding-top:12px;pad= ding-bottom:12px;padding-right:0;padding-left:0;border:0;border-radius:0"= valign=3D"top" class=3D"mceLayoutContainer" id=3D"b108"><table align=3D"c= enter" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" rol= e=3D"presentation" data-block-id=3D"108" id=3D"section_90a41efa3de2812f76e= 1ae96d3cb6b5b" class=3D"mceLayout"><tbody><tr class=3D"mceRow"><td style= =3D"background-position:center;background-repeat:no-repeat;background-size= :cover" valign=3D"top"><table border=3D"0" cellpadding=3D"0" cellspacing= =3D"0" width=3D"100%" role=3D"presentation"><tbody><tr><td valign=3D"top"= class=3D"mceColumn" id=3D"mceColumnId--42" data-block-id=3D"-42" colspan= =3D"12" width=3D"100%"><table border=3D"0" cellpadding=3D"0" cellspacing= =3D"0" width=3D"100%" role=3D"presentation"><tbody><tr><td style=3D"border= :0;border-radius:0" valign=3D"top" align=3D"center" id=3D"b-23"><table ali= gn=3D"center" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"10= 0%" role=3D"presentation" data-block-id=3D"-23"><tbody><tr class=3D"mceRow= "><td style=3D"background-position:center;background-repeat:no-repeat;back= ground-size:cover" valign=3D"top"><table border=3D"0" cellpadding=3D"0" ce= llspacing=3D"0" width=3D"100%" role=3D"presentation"><tbody><tr><td valign= =3D"top" class=3D"mceColumn" id=3D"mceColumnId--55" data-block-id=3D"-55"= colspan=3D"12" width=3D"100%"><table border=3D"0" cellpadding=3D"0" cells= pacing=3D"0" width=3D"100%" role=3D"presentation"><tbody><tr><td style=3D"= border:0;border-radius:0" valign=3D"top" id=3D"b115"><table align=3D"cente= r" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" role=3D= "presentation" data-block-id=3D"115"><tbody><tr class=3D"mceRow"><td style= =3D"background-position:center;background-repeat:no-repeat;background-size= :cover;padding-top:0px;padding-bottom:0px" valign=3D"top"><table border=3D= "0" cellpadding=3D"0" cellspacing=3D"24" width=3D"100%" style=3D"table-lay= out:fixed" role=3D"presentation"><colgroup><col span=3D"1" width=3D"8.3333= 33333333332%" /><col span=3D"1" width=3D"8.333333333333332%" /><col span= =3D"1" width=3D"8.333333333333332%" /><col span=3D"1" width=3D"8.333333333= 333332%" /><col span=3D"1" width=3D"8.333333333333332%" /><col span=3D"1"= width=3D"8.333333333333332%" /><col span=3D"1" width=3D"8.333333333333332= %" /><col span=3D"1" width=3D"8.333333333333332%" /><col span=3D"1" width= =3D"8.333333333333332%" /><col span=3D"1" width=3D"8.333333333333332%" /><= col span=3D"1" width=3D"8.333333333333332%" /><col span=3D"1" width=3D"8.3= 33333333333332%" /></colgroup><tbody><tr><td style=3D"padding-top:0;paddin= g-bottom:0" valign=3D"top" class=3D"mceColumn" id=3D"mceColumnId-112" data= -block-id=3D"112" colspan=3D"6" width=3D"50%"><table border=3D"0" cellpadd= ing=3D"0" cellspacing=3D"0" width=3D"100%" role=3D"presentation"><tbody><t= r><td style=3D"padding-top:0;padding-bottom:0;padding-right:0;padding-left= :0" valign=3D"top" class=3D"mceGutterContainer" id=3D"gutterContainerId-10= 9"><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"100%"= style=3D"border-collapse:separate" role=3D"presentation"><tbody><tr><td s= tyle=3D"padding-top:0;padding-bottom:0;padding-right:0;padding-left:0;bord= er:0;border-radius:0" valign=3D"top" id=3D"b109"><table width=3D"100%" sty= le=3D"border:0;background-color:transparent;border-radius:1px;border-colla= pse:separate"><tbody><tr><td style=3D"padding-left:20px;padding-right:20px= ;padding-top:12px;padding-bottom:12px" class=3D"mceTextBlockContainer"><di= v data-block-id=3D"109" class=3D"mceText" id=3D"d109" style=3D"width:100%"= ><p class=3D"last-child" style=3D"line-height: 1.3800000000000001; text-al= ign: justify; margin-top: 12pt; margin-bottom: 12pt; mso-line-height-alt:= 138%; direction: ltr;"><strong><span style=3D"color:#235162;"><span style= =3D"font-size: 20px"><span style=3D"font-family: 'Open Sans'=2C 'Helvetica= Neue'=2C Helvetica=2C Arial=2C sans-serif"><span style=3D"background-colo= r: transparent">Carf: composi=C3=A7=C3=A3o completa da C=C3=A2mara Superio= r mant=C3=A9m mudan=C3=A7a sobre JCP e multa</span></span></span></span></= strong></p></div></td></tr></tbody></table></td></tr></tbody></table></td>= </tr><tr><td style=3D"padding-top:0;padding-bottom:0;padding-right:0;paddi= ng-left:0" valign=3D"top" class=3D"mceGutterContainer" id=3D"gutterContain= erId-110"><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D= "100%" style=3D"border-collapse:separate" role=3D"presentation"><tbody><tr= ><td style=3D"padding-top:0;padding-bottom:0;padding-right:0;padding-left:= 0;border:0;border-radius:0" valign=3D"top" id=3D"b110"><table width=3D"100= %" style=3D"border:0;background-color:transparent;border-radius:0;border-c= ollapse:separate"><tbody><tr><td style=3D"padding-left:10px;padding-right:= 10px;padding-top:0;padding-bottom:0" class=3D"mceTextBlockContainer"><div= data-block-id=3D"110" class=3D"mceText" id=3D"d110" style=3D"width:100%">= <p class=3D"" style=3D"line-height: 1.3800000000000001; text-align: justif= y; margin-top: 12pt; margin-bottom: 12pt; mso-line-height-alt: 138%; direc= tion: ltr;"><span style=3D"color:rgb(0=2C 0=2C 0);"><span style=3D"font-si= ze: 15px"><span style=3D"font-family: 'Open Sans'=2C 'Helvetica Neue'=2C H= elvetica=2C Arial=2C sans-serif"><span style=3D"background-color: transpar= ent">Por maioria de 6 votos a 4=2C a 1=C2=AA Turma da C=C3=A2mara Superior= do Conselho Administrativo de Recursos Fiscais (Carf) manteve o entendime= nto de que n=C3=A3o =C3=A9 poss=C3=ADvel deduzir=2C do Imposto de Renda Pe= ssoa Jur=C3=ADdica (IRPJ) e da Contribui=C3=A7=C3=A3o Social sobre o Lucro= L=C3=ADquido (CSLL)=2C despesas com pagamento =C3=A0 posteriori de Juros= sobre Capital Pr=C3=B3prio (JCP). </span></span></span></span></p><p clas= s=3D"last-child" style=3D"line-height: 1.3800000000000001; text-align: jus= tify; margin-top: 12pt; margin-bottom: 12pt; mso-line-height-alt: 138%; di= rection: ltr;"><span style=3D"color:rgb(0=2C 0=2C 0);"><span style=3D"font= -size: 15px"><span style=3D"font-family: 'Open Sans'=2C 'Helvetica Neue'= =2C Helvetica=2C Arial=2C sans-serif"><span style=3D"background-color: tra= nsparent">No caso=2C o Citibank N.A. deliberou=2C em 2014=2C o pagamento d= e valores referentes aos exerc=C3=ADcios de 2011 a 2013.</span></span></sp= an></span></p></div></td></tr></tbody></table></td></tr></tbody></table></= td></tr><tr><td style=3D"background-color:transparent;padding-top:12px;pad= ding-bottom:12px;padding-right:24px;padding-left:10px;border:0;border-radi= us:0" valign=3D"top" class=3D"mceButtonBlockContainer" align=3D"left" id= =3D"b111"><div><!--[if !mso]><!--></div><table align=3D"left" border=3D"0= " cellpadding=3D"0" cellspacing=3D"0" role=3D"presentation" data-block-id= =3D"111" class=3D"mceButtonContainer"><tbody><tr class=3D"mceStandardButto= n"><td style=3D"background-color:#235162;border-radius:8px;text-align:cent= er" valign=3D"top" class=3D"mceButton"><a href=3D"https://laclaw.us7.list-= manage.com/track/click?u=3D57bfcff5d2b599236c1dacf97&id=3D184b1cf3ef&e=3D0944ac6718" target=3D"_blank" class=3D"mceButtonLink" style=3D"background-= color:#235162;border-radius:8px;border:2px none #000000;color:#ffffff;disp= lay:block;font-family:'Open Sans'=2C 'Helvetica Neue'=2C Helvetica=2C Aria= l=2C sans-serif;font-size:13px;font-weight:normal;font-style:normal;paddin= g:16px 28px;text-decoration:none;text-align:center;direction:ltr;letter-sp= acing:1px" rel=3D"noreferrer">LEIA A NOT=C3=8DCIA COMPLETA</a></td></tr></= tbody></table><div><!--<![endif]--></div><table align=3D"left" border=3D"= 0" cellpadding=3D"0" cellspacing=3D"0" role=3D"presentation" data-block-id= =3D"111" class=3D"mceButtonContainer"><tbody><tr> <!--[if mso]> <td align=3D"left"> <v:roundrect xmlns:v=3D"urn:schemas-microsoft-com:vml" xmlns:w=3D"urn:schemas-microsoft-com:office:word" href=3D"https://www.jota.info/tributos/carf-composicao-completa-da-camara-= superior-mantem-mudanca-sobre-jcp-e-multa" style=3D"v-text-anchor:middle; width:241.13px; height:49.53px;" arcsize=3D"3%" strokecolor=3D"#235162" strokeweight=3D"1px" fillcolor=3D"#235162"> <v:stroke dashstyle=3D"solid"/> <w:anchorlock /> <center style=3D" color: #ffffff; display: block; font-family: 'Open Sans'=2C 'Helvetica Neue'=2C Helvetica=2C Arial=2C sans= -serif; font-size: 13; font-style: normal; font-weight: normal; letter-spacing: 1px; text-decoration: none; text-align: center; direction: ltr;" > LEIA A NOT=C3=8DCIA COMPLETA </center> </v:roundrect> </td> <![endif]--> </tr></tbody></table></td></tr></tbody></table></td><td style=3D"padding-t= op:0;padding-bottom:0" valign=3D"top" class=3D"mceColumn" id=3D"mceColumnI= d-114" data-block-id=3D"114" colspan=3D"6" width=3D"50%"><table border=3D"= 0" cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" role=3D"presentation= "><tbody><tr><td style=3D"background-color:transparent;padding-top:12px;pa= dding-bottom:12px;padding-right:0;padding-left:0;border:0;border-radius:0"= valign=3D"top" class=3D"mceImageBlockContainer" align=3D"center" id=3D"b1= 13"><div><!--[if !mso]><!--></div><a href=3D"https://laclaw.us7.list-mana= ge.com/track/click?u=3D57bfcff5d2b599236c1dacf97&id=3Dbdf876db0a&e=3D0944ac6718" style=3D"display:block" target=3D"_blank" data-block-id=3D"113"><t= able align=3D"center" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" wid= th=3D"90%" style=3D"border-collapse:separate;margin:0;vertical-align:top;m= ax-width:90%;width:90%;height:auto" role=3D"presentation" data-testid=3D"i= mage-113"><tbody><tr><td style=3D"border:0;border-radius:0;margin:0" valig= n=3D"top"><img alt=3D"" src=3D"https://mcusercontent.com/57bfcff5d2b599236= c1dacf97/images/cc900e1d-388c-e304-f26d-cb6481b8ed29.png" width=3D"297" he= ight=3D"auto" style=3D"display:block;max-width:100%;height:auto;border-rad= ius:0" class=3D"imageDropZone mceImage" /></td></tr></tbody></table></a><d= iv><!--<![endif]--></div><div> <!--[if mso]> <a href=3D"https://www.jota.info/tributos/carf-composicao-completa-da-cama= ra-superior-mantem-mudanca-sobre-jcp-e-multa"><span class=3D"mceImageBorde= r" style=3D"border:0;border-width:2px;vertical-align:top;margin:0"><img ro= le=3D"presentation" class=3D"imageDropZone mceImage" src=3D"https://mcuser= content.com/57bfcff5d2b599236c1dacf97/images/cc900e1d-388c-e304-f26d-cb648= 1b8ed29.png" alt=3D"" width=3D"297" height=3D"auto" style=3D"display:block= ;max-width:297px;width:297px;height:auto"/></span></a> <![endif]--> </div></td></tr></tbody></table></td></tr></tbody></table></td></tr></tbod= y></table></td></tr></tbody></table></td></tr></tbody></table></td></tr></= tbody></table></td></tr></tbody></table></td></tr></tbody></table></td></t= r></tbody></table></td></tr></tbody></table></td></tr><tr><td style=3D"bac= kground-color:transparent;padding-top:12px;padding-bottom:12px;padding-rig= ht:24px;padding-left:24px;border:0;border-radius:0" valign=3D"top" class= =3D"mceDividerBlockContainer" id=3D"b116"><table align=3D"center" border= =3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" style=3D"backgro= und-color:transparent;width:100%" role=3D"presentation" class=3D"mceDivide= rContainer" data-block-id=3D"116"><tbody><tr><td style=3D"min-width:100%;b= order-top-width:2px;border-top-style:solid;border-top-color:#ebebeb;line-h= eight:0;font-size:0" valign=3D"top" class=3D"mceDividerBlock">=C2=A0</td><= /tr></tbody></table></td></tr><tr><td valign=3D"top" class=3D"mceGutterCon= tainer" id=3D"gutterContainerId-117"><table border=3D"0" cellpadding=3D"0"= cellspacing=3D"0" width=3D"100%" style=3D"border-collapse:separate" role= =3D"presentation"><tbody><tr><td style=3D"padding-top:12px;padding-bottom:= 12px;padding-right:0;padding-left:0;border:0;border-radius:0" valign=3D"to= p" class=3D"mceLayoutContainer" id=3D"b117"><table align=3D"center" border= =3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" role=3D"presenta= tion" data-block-id=3D"117" id=3D"section_915a96069c7df7cbb3d25c3caf47847a= " class=3D"mceLayout"><tbody><tr class=3D"mceRow"><td style=3D"background-= position:center;background-repeat:no-repeat;background-size:cover" valign= =3D"top"><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"= 100%" role=3D"presentation"><tbody><tr><td valign=3D"top" class=3D"mceColu= mn" id=3D"mceColumnId--43" data-block-id=3D"-43" colspan=3D"12" width=3D"1= 00%"><table 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class=3D"mceRow"><td style=3D"background-pos= ition:center;background-repeat:no-repeat;background-size:cover;padding-top= :0px;padding-bottom:0px" valign=3D"top"><table border=3D"0" cellpadding=3D= "0" cellspacing=3D"24" width=3D"100%" style=3D"table-layout:fixed" role=3D= "presentation"><colgroup><col span=3D"1" width=3D"8.333333333333332%" /><c= ol span=3D"1" width=3D"8.333333333333332%" /><col span=3D"1" width=3D"8.33= 3333333333332%" /><col span=3D"1" width=3D"8.333333333333332%" /><col span= =3D"1" width=3D"8.333333333333332%" /><col span=3D"1" width=3D"8.333333333= 333332%" /><col span=3D"1" width=3D"8.333333333333332%" /><col span=3D"1"= width=3D"8.333333333333332%" /><col span=3D"1" width=3D"8.333333333333332= %" /><col span=3D"1" width=3D"8.333333333333332%" /><col span=3D"1" width= =3D"8.333333333333332%" /><col span=3D"1" width=3D"8.333333333333332%" /><= /colgroup><tbody><tr><td style=3D"padding-top:0;padding-bottom:0" valign= =3D"top" class=3D"mceColumn" id=3D"mceColumnId-119" data-block-id=3D"119"= colspan=3D"6" width=3D"50%"><table border=3D"0" cellpadding=3D"0" cellspa= cing=3D"0" width=3D"100%" role=3D"presentation"><tbody><tr><td style=3D"ba= ckground-color:transparent;padding-top:12px;padding-bottom:12px;padding-ri= ght:0;padding-left:0;border:0;border-radius:0" valign=3D"top" class=3D"mce= ImageBlockContainer" align=3D"center" id=3D"b118"><div><!--[if !mso]><!--= ></div><a href=3D"https://laclaw.us7.list-manage.com/track/click?u=3D57bfc= ff5d2b599236c1dacf97&id=3Dbdd1a76d2d&e=3D0944ac6718" style=3D"display:blo= ck" target=3D"_blank" data-block-id=3D"118"><table align=3D"center" border= =3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"90%" style=3D"border-c= ollapse:separate;margin:0;vertical-align:top;max-width:90%;width:90%;heigh= t:auto" role=3D"presentation" data-testid=3D"image-118"><tbody><tr><td sty= le=3D"border:0;border-radius:0;margin:0" valign=3D"top"><img alt=3D"" src= =3D"https://mcusercontent.com/57bfcff5d2b599236c1dacf97/images/26955214-e5= 8f-fee3-053b-773e9b16a3dc.png" width=3D"297" height=3D"auto" style=3D"disp= lay:block;max-width:100%;height:auto;border-radius:0" class=3D"imageDropZo= ne mceImage" /></td></tr></tbody></table></a><div><!--<![endif]--></div><= div> <!--[if mso]> <a href=3D"https://www.contabeis.com.br/noticias/72926/simples-nacional-cn= c-defende-atualizacao-imediata-dos-limites/"><span class=3D"mceImageBorder= " style=3D"border:0;border-width:2px;vertical-align:top;margin:0"><img rol= e=3D"presentation" class=3D"imageDropZone mceImage" src=3D"https://mcuserc= ontent.com/57bfcff5d2b599236c1dacf97/images/26955214-e58f-fee3-053b-773e9b= 16a3dc.png" alt=3D"" width=3D"297" height=3D"auto" style=3D"display:block;= max-width:297px;width:297px;height:auto"/></span></a> <![endif]--> </div></td></tr></tbody></table></td><td style=3D"padding-top:0;padding-bo= ttom:0" valign=3D"top" class=3D"mceColumn" id=3D"mceColumnId-123" data-blo= ck-id=3D"123" colspan=3D"6" width=3D"50%"><table border=3D"0" cellpadding= =3D"0" cellspacing=3D"0" width=3D"100%" role=3D"presentation"><tbody><tr><= td style=3D"padding-top:0;padding-bottom:0;padding-right:0;padding-left:0"= valign=3D"top" class=3D"mceGutterContainer" id=3D"gutterContainerId-120">= <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" sty= le=3D"border-collapse:separate" role=3D"presentation"><tbody><tr><td style= =3D"padding-top:0;padding-bottom:0;padding-right:0;padding-left:0;border:0= ;border-radius:0" valign=3D"top" id=3D"b120"><table width=3D"100%" style= =3D"border:0;background-color:transparent;border-radius:1px;border-collaps= e:separate"><tbody><tr><td style=3D"padding-left:10px;padding-right:10px;p= adding-top:10px;padding-bottom:10px" class=3D"mceTextBlockContainer"><div= data-block-id=3D"120" class=3D"mceText" id=3D"d120" style=3D"width:100%">= <p class=3D"last-child" style=3D"line-height: 1.3800000000000001; text-ali= gn: left; margin-top: 12pt; margin-bottom: 12pt; mso-line-height-alt: 138%= ; direction: ltr;"><strong><span style=3D"color:#235162;"><span style=3D"f= ont-size: 20px"><span style=3D"font-family: 'Open Sans'=2C 'Helvetica Neue= '=2C Helvetica=2C Arial=2C sans-serif"><span style=3D"background-color: tr= ansparent">CNC cobra revis=C3=A3o urgente dos limites do Simples Nacional= na C=C3=A2mara</span></span></span></span></strong></p></div></td></tr></= tbody></table></td></tr></tbody></table></td></tr><tr><td style=3D"padding= -top:0;padding-bottom:0;padding-right:0;padding-left:0" valign=3D"top" cla= ss=3D"mceGutterContainer" id=3D"gutterContainerId-121"><table border=3D"0"= cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" style=3D"border-collap= se:separate" role=3D"presentation"><tbody><tr><td style=3D"padding-top:0;p= adding-bottom:0;padding-right:0;padding-left:0;border:0;border-radius:0" v= align=3D"top" id=3D"b121"><table width=3D"100%" style=3D"border:0;backgrou= nd-color:transparent;border-radius:0;border-collapse:separate"><tbody><tr>= <td style=3D"padding-left:10px;padding-right:10px;padding-top:0;padding-bo= ttom:0" class=3D"mceTextBlockContainer"><div data-block-id=3D"121" class= =3D"mceText" id=3D"d121" style=3D"width:100%"><table style=3D"box-sizing:= border-box; color: rgb(0=2C 0=2C 0); font-family: Arial=2C Helvetica=2C s= ans-serif; font-size: small; font-style: normal; font-variant-ligatures: n= ormal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal= ; orphans: 2; text-align: left; text-transform: none; widows: 2; word-spac= ing: 0px; -webkit-text-stroke-width: 0px; white-space: normal; background-= color: rgb(255=2C 255=2C 255); text-decoration-thickness: initial; text-de= coration-style: initial; text-decoration-color: initial; word-break: break= -word;" width=3D"100%" border=3D"0" cellspacing=3D"0" cellpadding=3D"0" cl= ass=3D"m_3629024420907391392paragraph_block m_3629024420907391392block-2 l= ast-child"><tbody><tr style=3D"box-sizing: border-box;"><td colspan=3D"1"= rowspan=3D"1" style=3D"margin: 0px; box-sizing: border-box; padding-botto= m: 8px; padding-top: 8px;" class=3D"m_3629024420907391392pad"><p class=3D"= " style=3D"line-height: 1.3800000000000001; text-align: justify; margin-to= p: 12pt; margin-bottom: 12pt; mso-line-height-alt: 138%; direction: ltr;">= <span style=3D"color:rgb(0=2C 0=2C 0);"><span style=3D"font-size: 15px"><s= pan style=3D"font-family: 'Open Sans'=2C 'Helvetica Neue'=2C Helvetica=2C= Arial=2C sans-serif"><span style=3D"background-color: transparent">A Conf= edera=C3=A7=C3=A3o Nacional do Com=C3=A9rcio de Bens=2C Servi=C3=A7os e Tu= rismo (CNC) defendeu=2C em audi=C3=AAncia p=C3=BAblica realizada nesta ter= =C3=A7a-feira (16) pela Comiss=C3=A3o de Ind=C3=BAstria=2C Com=C3=A9rcio e= Servi=C3=A7os da C=C3=A2mara dos Deputados=2C a necessidade urgente de re= visar os limites do Simples Nacional. </span></span></span></span></p><p c= lass=3D"" style=3D"line-height: 1.3800000000000001; text-align: justify; m= argin-top: 12pt; margin-bottom: 12pt; mso-line-height-alt: 138%; direction= : ltr;"><span style=3D"color:rgb(0=2C 0=2C 0);"><span style=3D"font-size:= 15px"><span style=3D"font-family: 'Open Sans'=2C 'Helvetica Neue'=2C Helv= etica=2C Arial=2C sans-serif"><span style=3D"background-color: transparent= ">A entidade foi representada por Adriano Beuren=2C coordenador de Rela=C3= =A7=C3=B5es Governamentais da Fecom=C3=A9rcio-RS=2C que destacou o impacto= do congelamento da tabela para os pequenos neg=C3=B3cios brasileiros.</sp= an></span></span></span></p></td></tr></tbody></table></div></td></tr></tb= ody></table></td></tr></tbody></table></td></tr><tr><td style=3D"backgroun= d-color:transparent;padding-top:12px;padding-bottom:12px;padding-right:24p= x;padding-left:10px;border:0;border-radius:0" valign=3D"top" class=3D"mceB= uttonBlockContainer" align=3D"left" id=3D"b122"><div><!--[if !mso]><!--><= /div><table align=3D"left" border=3D"0" cellpadding=3D"0" cellspacing=3D"0= " role=3D"presentation" data-block-id=3D"122" class=3D"mceButtonContainer"= ><tbody><tr class=3D"mceStandardButton"><td style=3D"background-color:#235= 162;border-radius:8px;text-align:center" valign=3D"top" class=3D"mceButton= "><a href=3D"https://laclaw.us7.list-manage.com/track/click?u=3D57bfcff5d2= b599236c1dacf97&id=3D538a9377da&e=3D0944ac6718" target=3D"_blank" class= =3D"mceButtonLink" style=3D"background-color:#235162;border-radius:8px;bor= der:2px none #000000;color:#ffffff;display:block;font-family:'Open Sans'= =2C 'Helvetica Neue'=2C Helvetica=2C Arial=2C sans-serif;font-size:13px;fo= nt-weight:normal;font-style:normal;padding:16px 28px;text-decoration:none;= text-align:center;direction:ltr;letter-spacing:1px" rel=3D"noreferrer">LEI= A A NOT=C3=8DCIA COMPLETA</a></td></tr></tbody></table><div><!--<![endif]= --></div><table align=3D"left" border=3D"0" cellpadding=3D"0" cellspacing= =3D"0" role=3D"presentation" data-block-id=3D"122" class=3D"mceButtonConta= iner"><tbody><tr> <!--[if mso]> <td align=3D"left"> <v:roundrect xmlns:v=3D"urn:schemas-microsoft-com:vml" xmlns:w=3D"urn:schemas-microsoft-com:office:word" href=3D"https://www.contabeis.com.br/noticias/72926/simples-nacional-cnc-d= efende-atualizacao-imediata-dos-limites/" style=3D"v-text-anchor:middle; width:241.13px; height:49.53px;" arcsize=3D"3%" strokecolor=3D"#235162" strokeweight=3D"1px" fillcolor=3D"#235162"> <v:stroke dashstyle=3D"solid"/> <w:anchorlock /> <center style=3D" color: #ffffff; display: block; font-family: 'Open Sans'=2C 'Helvetica Neue'=2C Helvetica=2C Arial=2C sans= -serif; font-size: 13; font-style: normal; font-weight: normal; letter-spacing: 1px; text-decoration: none; text-align: center; direction: ltr;" > LEIA A NOT=C3=8DCIA COMPLETA </center> </v:roundrect> </td> <![endif]--> </tr></tbody></table></td></tr></tbody></table></td></tr></tbody></table><= /td></tr></tbody></table></td></tr></tbody></table></td></tr></tbody></tab= le></td></tr></tbody></table></td></tr></tbody></table></td></tr></tbody><= /table></td></tr></tbody></table></td></tr></tbody></table></td></tr><tr><= td style=3D"background-color:transparent;padding-top:12px;padding-bottom:1= 2px;padding-right:24px;padding-left:24px;border:0;border-radius:0" valign= =3D"top" class=3D"mceDividerBlockContainer" id=3D"b125"><table align=3D"ce= nter" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" styl= e=3D"background-color:transparent;width:100%" role=3D"presentation" class= =3D"mceDividerContainer" data-block-id=3D"125"><tbody><tr><td style=3D"min= -width:100%;border-top-width:2px;border-top-style:solid;border-top-color:#= ebebeb;line-height:0;font-size:0" valign=3D"top" class=3D"mceDividerBlock"= >=C2=A0</td></tr></tbody></table></td></tr><tr><td valign=3D"top" class=3D= "mceGutterContainer" id=3D"gutterContainerId-126"><table border=3D"0" cell= padding=3D"0" cellspacing=3D"0" width=3D"100%" style=3D"border-collapse:se= parate" role=3D"presentation"><tbody><tr><td style=3D"padding-top:12px;pad= ding-bottom:12px;padding-right:0;padding-left:0;border:0;border-radius:0"= valign=3D"top" class=3D"mceLayoutContainer" id=3D"b126"><table align=3D"c= enter" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" rol= e=3D"presentation" data-block-id=3D"126" id=3D"section_95be016b0f27249b4b9= b5332e1c5bcb0" class=3D"mceLayout"><tbody><tr class=3D"mceRow"><td style= =3D"background-position:center;background-repeat:no-repeat;background-size= :cover" valign=3D"top"><table border=3D"0" cellpadding=3D"0" cellspacing= =3D"0" width=3D"100%" role=3D"presentation"><tbody><tr><td valign=3D"top"= class=3D"mceColumn" id=3D"mceColumnId--44" data-block-id=3D"-44" colspan= =3D"12" width=3D"100%"><table border=3D"0" cellpadding=3D"0" cellspacing= =3D"0" width=3D"100%" role=3D"presentation"><tbody><tr><td style=3D"border= :0;border-radius:0" valign=3D"top" align=3D"center" id=3D"b-27"><table ali= gn=3D"center" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"10= 0%" role=3D"presentation" data-block-id=3D"-27"><tbody><tr class=3D"mceRow= "><td style=3D"background-position:center;background-repeat:no-repeat;back= ground-size:cover" valign=3D"top"><table border=3D"0" cellpadding=3D"0" ce= llspacing=3D"0" width=3D"100%" role=3D"presentation"><tbody><tr><td valign= =3D"top" class=3D"mceColumn" id=3D"mceColumnId--57" data-block-id=3D"-57"= colspan=3D"12" width=3D"100%"><table border=3D"0" cellpadding=3D"0" cells= pacing=3D"0" width=3D"100%" role=3D"presentation"><tbody><tr><td style=3D"= border:0;border-radius:0" valign=3D"top" id=3D"b133"><table align=3D"cente= r" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" role=3D= "presentation" data-block-id=3D"133"><tbody><tr class=3D"mceRow"><td style= =3D"background-position:center;background-repeat:no-repeat;background-size= :cover;padding-top:0px;padding-bottom:0px" valign=3D"top"><table border=3D= "0" cellpadding=3D"0" cellspacing=3D"24" width=3D"100%" style=3D"table-lay= out:fixed" role=3D"presentation"><colgroup><col span=3D"1" width=3D"8.3333= 33333333332%" /><col span=3D"1" width=3D"8.333333333333332%" /><col span= =3D"1" width=3D"8.333333333333332%" /><col span=3D"1" width=3D"8.333333333= 333332%" /><col span=3D"1" width=3D"8.333333333333332%" /><col span=3D"1"= width=3D"8.333333333333332%" /><col span=3D"1" width=3D"8.333333333333332= %" /><col span=3D"1" width=3D"8.333333333333332%" /><col span=3D"1" width= =3D"8.333333333333332%" /><col span=3D"1" width=3D"8.333333333333332%" /><= col span=3D"1" width=3D"8.333333333333332%" /><col span=3D"1" width=3D"8.3= 33333333333332%" /></colgroup><tbody><tr><td style=3D"padding-top:0;paddin= g-bottom:0" valign=3D"top" class=3D"mceColumn" id=3D"mceColumnId-130" data= -block-id=3D"130" colspan=3D"6" width=3D"50%"><table border=3D"0" cellpadd= ing=3D"0" cellspacing=3D"0" width=3D"100%" role=3D"presentation"><tbody><t= r><td style=3D"padding-top:0;padding-bottom:0;padding-right:0;padding-left= :0" valign=3D"top" class=3D"mceGutterContainer" id=3D"gutterContainerId-12= 7"><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"100%"= style=3D"border-collapse:separate" role=3D"presentation"><tbody><tr><td s= tyle=3D"padding-top:0;padding-bottom:0;padding-right:0;padding-left:0;bord= er:0;border-radius:0" valign=3D"top" id=3D"b127"><table width=3D"100%" sty= le=3D"border:0;background-color:transparent;border-radius:1px;border-colla= pse:separate"><tbody><tr><td style=3D"padding-left:20px;padding-right:20px= ;padding-top:12px;padding-bottom:12px" class=3D"mceTextBlockContainer"><di= v data-block-id=3D"127" class=3D"mceText" id=3D"d127" style=3D"width:100%"= ><p class=3D"last-child" style=3D"line-height: 1.3800000000000001; text-al= ign: justify; margin-top: 12pt; margin-bottom: 12pt; mso-line-height-alt:= 138%; direction: ltr;"><strong><span style=3D"color:#235162;"><span style= =3D"font-size: 20px"><span style=3D"font-family: 'Open Sans'=2C 'Helvetica= Neue'=2C Helvetica=2C Arial=2C sans-serif"><span style=3D"background-colo= r: transparent">DITR 2025: faltando 15 dias para fim do prazo apenas 58=2C= 5% entregaram a declara=C3=A7=C3=A3o e s=C3=B3 0=2C5% usaram o novo servi= =C3=A7o online</span></span></span></span></strong></p></div></td></tr></t= body></table></td></tr></tbody></table></td></tr><tr><td style=3D"padding-= top:0;padding-bottom:0;padding-right:0;padding-left:0" valign=3D"top" clas= s=3D"mceGutterContainer" id=3D"gutterContainerId-128"><table border=3D"0"= cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" style=3D"border-collap= se:separate" role=3D"presentation"><tbody><tr><td style=3D"padding-top:0;p= adding-bottom:0;padding-right:0;padding-left:0;border:0;border-radius:0" v= align=3D"top" id=3D"b128"><table width=3D"100%" style=3D"border:0;backgrou= nd-color:transparent;border-radius:0;border-collapse:separate"><tbody><tr>= <td style=3D"padding-left:10px;padding-right:10px;padding-top:0;padding-bo= ttom:0" class=3D"mceTextBlockContainer"><div data-block-id=3D"128" class= =3D"mceText" id=3D"d128" style=3D"width:100%"><p class=3D"" style=3D"line-= height: 1.3800000000000001; text-align: justify; margin-top: 12pt; margin-= bottom: 12pt; mso-line-height-alt: 138%; direction: ltr;"><span style=3D"c= olor:rgb(0=2C 0=2C 0);"><span style=3D"font-size: 11pt"><span style=3D"fon= t-family: Arial=2C sans-serif"><span style=3D"background-color: transparen= t">O prazo para entrega da Declara=C3=A7=C3=A3o do Imposto sobre a Proprie= dade Territorial Rural (DITR) 2025 est=C3=A1 chegando ao fim com apenas 15= dias para o encerramento do per=C3=ADodo anual de envio=2C que acaba em 3= 0 de setembro. </span></span></span></span></p><p class=3D"" style=3D"line= -height: 1.3800000000000001; text-align: justify; margin-top: 12pt; margin= -bottom: 12pt; mso-line-height-alt: 138%; direction: ltr;"><span style=3D"= color:rgb(0=2C 0=2C 0);"><span style=3D"font-size: 11pt"><span style=3D"fo= nt-family: Arial=2C sans-serif"><span style=3D"background-color: transpare= nt">Neste ano a DITR tem novidades na entrega=2C com a possibilidade de pr= eenchimento diretamente no servi=C3=A7o digital =E2=80=9CMinhas Declara=C3= =A7=C3=B5es do ITR=E2=80=9D=2C dispon=C3=ADvel no Portal de Servi=C3=A7os= da Receita Federal. </span></span></span></span></p><p class=3D"last-chil= d" style=3D"line-height: 1.3800000000000001; text-align: justify; margin-t= op: 12pt; margin-bottom: 12pt; mso-line-height-alt: 138%; direction: ltr;"= ><span style=3D"color:rgb(0=2C 0=2C 0);"><span style=3D"font-size: 11pt"><= span style=3D"font-family: Arial=2C sans-serif"><span style=3D"background-= color: transparent">A novidade permite que o contribuinte preencha e trans= mita a declara=C3=A7=C3=A3o sem precisar instalar programas adicionais=2C= garantindo maior praticidade e seguran=C3=A7a.</span></span></span></span= ></p></div></td></tr></tbody></table></td></tr></tbody></table></td></tr><= tr><td style=3D"background-color:transparent;padding-top:12px;padding-bott= om:12px;padding-right:24px;padding-left:10px;border:0;border-radius:0" val= ign=3D"top" class=3D"mceButtonBlockContainer" align=3D"left" id=3D"b129"><= div><!--[if !mso]><!--></div><table align=3D"left" border=3D"0" cellpaddi= ng=3D"0" cellspacing=3D"0" role=3D"presentation" data-block-id=3D"129" cla= ss=3D"mceButtonContainer"><tbody><tr class=3D"mceStandardButton"><td style= =3D"background-color:#235162;border-radius:8px;text-align:center" valign= =3D"top" class=3D"mceButton"><a href=3D"https://laclaw.us7.list-manage.com= /track/click?u=3D57bfcff5d2b599236c1dacf97&id=3D2a28b59d6c&e=3D0944ac6718= " target=3D"_blank" class=3D"mceButtonLink" style=3D"background-color:#235= 162;border-radius:8px;border:2px none #000000;color:#ffffff;display:block;= font-family:'Open Sans'=2C 'Helvetica Neue'=2C Helvetica=2C Arial=2C sans-= serif;font-size:13px;font-weight:normal;font-style:normal;padding:16px 28p= x;text-decoration:none;text-align:center;direction:ltr;letter-spacing:1px"= rel=3D"noreferrer">LEIA A NOT=C3=8DCIA COMPLETA</a></td></tr></tbody></ta= ble><div><!--<![endif]--></div><table align=3D"left" border=3D"0" cellpad= ding=3D"0" cellspacing=3D"0" role=3D"presentation" data-block-id=3D"129" c= lass=3D"mceButtonContainer"><tbody><tr> <!--[if mso]> <td align=3D"left"> <v:roundrect xmlns:v=3D"urn:schemas-microsoft-com:vml" xmlns:w=3D"urn:schemas-microsoft-com:office:word" href=3D"https://www.contabeis.com.br/noticias/72852/ditr-2025-milhoes-aind= a-devem-entregar-nesta-reta-final/" style=3D"v-text-anchor:middle; width:241.13px; height:49.53px;" arcsize=3D"3%" strokecolor=3D"#235162" strokeweight=3D"1px" fillcolor=3D"#235162"> <v:stroke dashstyle=3D"solid"/> <w:anchorlock /> <center style=3D" color: #ffffff; display: block; font-family: 'Open Sans'=2C 'Helvetica Neue'=2C Helvetica=2C Arial=2C sans= -serif; font-size: 13; font-style: normal; font-weight: normal; letter-spacing: 1px; text-decoration: none; text-align: center; direction: ltr;" > LEIA A NOT=C3=8DCIA COMPLETA </center> </v:roundrect> </td> <![endif]--> </tr></tbody></table></td></tr></tbody></table></td><td style=3D"padding-t= op:0;padding-bottom:0" valign=3D"top" class=3D"mceColumn" id=3D"mceColumnI= d-132" data-block-id=3D"132" colspan=3D"6" width=3D"50%"><table border=3D"= 0" cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" role=3D"presentation= "><tbody><tr><td style=3D"background-color:transparent;padding-top:12px;pa= dding-bottom:12px;padding-right:0;padding-left:0;border:0;border-radius:0"= valign=3D"top" class=3D"mceImageBlockContainer" align=3D"center" id=3D"b1= 31"><div><!--[if !mso]><!--></div><a href=3D"https://laclaw.us7.list-mana= ge.com/track/click?u=3D57bfcff5d2b599236c1dacf97&id=3D84323239a3&e=3D0944ac6718" style=3D"display:block" target=3D"_blank" data-block-id=3D"131"><t= able align=3D"center" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" wid= th=3D"90%" style=3D"border-collapse:separate;margin:0;vertical-align:top;m= ax-width:90%;width:90%;height:auto" role=3D"presentation" data-testid=3D"i= mage-131"><tbody><tr><td style=3D"border:0;border-radius:0;margin:0" valig= n=3D"top"><img alt=3D"" src=3D"https://mcusercontent.com/57bfcff5d2b599236= c1dacf97/images/0db8aa8a-bdb0-54e3-c5b6-0a9a589c121f.png" width=3D"297" he= ight=3D"auto" style=3D"display:block;max-width:100%;height:auto;border-rad= ius:0" class=3D"imageDropZone mceImage" /></td></tr></tbody></table></a><d= iv><!--<![endif]--></div><div> <!--[if mso]> <a href=3D"https://www.contabeis.com.br/noticias/72852/ditr-2025-milhoes-a= inda-devem-entregar-nesta-reta-final/"><span class=3D"mceImageBorder" styl= e=3D"border:0;border-width:2px;vertical-align:top;margin:0"><img role=3D"p= resentation" class=3D"imageDropZone mceImage" src=3D"https://mcusercontent= 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order-top-width:24px;border-top-style:double;border-top-color:#ffffff;line= -height:0;font-size:0" valign=3D"top" class=3D"mceDividerBlock">=C2=A0</td= ></tr></tbody></table></td></tr><tr><td style=3D"background-color:transpar= ent;padding-top:0;padding-bottom:0;padding-right:0;padding-left:0;border:0= ;border-radius:0" valign=3D"top" class=3D"mceImageBlockContainer" align=3D= "center" id=3D"b25"><div><!--[if !mso]><!--></div><table align=3D"center"= border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" style=3D"= border-collapse:separate;margin:0;vertical-align:top;max-width:100%;width:= 100%;height:auto" role=3D"presentation" data-testid=3D"image-25"><tbody><t= r><td style=3D"border:0;border-radius:0;margin:0" valign=3D"top"><img alt= =3D"" src=3D"https://mcusercontent.com/57bfcff5d2b599236c1dacf97/images/b1= 849f81-3e50-509c-3b55-a6d7fa6ccfb5.png" width=3D"660" height=3D"auto" styl= e=3D"display:block;max-width:100%;height:auto;border-radius:0" class=3D"im= ageDropZone mceImage" data-block-id=3D"25" /></td></tr></tbody></table><di= v><!--<![endif]--></div><div> <!--[if mso]> <span class=3D"mceImageBorder" style=3D"border:0;border-width:2px;vertical= -align:top;margin:0"><img role=3D"presentation" class=3D"imageDropZone mce= Image" src=3D"https://mcusercontent.com/57bfcff5d2b599236c1dacf97/images/b= 1849f81-3e50-509c-3b55-a6d7fa6ccfb5.png" alt=3D"" width=3D"660" height=3D"= auto" style=3D"display:block;max-width:660px;width:660px;height:auto"/></s= pan> <![endif]--> </div></td></tr><tr><td style=3D"background-color:transparent;padding-top:= 12px;padding-bottom:12px;padding-right:24px;padding-left:24px;border:0;bor= der-radius:0" valign=3D"top" class=3D"mceDividerBlockContainer" id=3D"b154= "><table align=3D"center" border=3D"0" cellpadding=3D"0" cellspacing=3D"0"= width=3D"100%" style=3D"background-color:transparent;width:100%" role=3D"= presentation" class=3D"mceDividerContainer" data-block-id=3D"154"><tbody><= tr><td style=3D"min-width:100%;border-top-width:24px;border-top-style:doub= le;border-top-color:#ffffff;line-height:0;font-size:0" valign=3D"top" clas= s=3D"mceDividerBlock">=C2=A0</td></tr></tbody></table></td></tr><tr><td st= yle=3D"background-color:transparent;padding-top:0;padding-bottom:0;padding= -right:0;padding-left:0;border:0;border-radius:0" valign=3D"top" class=3D"= mceImageBlockContainer" align=3D"center" id=3D"b153"><div><!--[if !mso]><= !--></div><table align=3D"center" border=3D"0" cellpadding=3D"0" cellspaci= ng=3D"0" width=3D"100%" style=3D"border-collapse:separate;margin:0;vertica= l-align:top;max-width:100%;width:100%;height:auto" role=3D"presentation" d= ata-testid=3D"image-153"><tbody><tr><td style=3D"border:0;border-radius:0;= margin:0" valign=3D"top"><img alt=3D"" src=3D"https://mcusercontent.com/57= bfcff5d2b599236c1dacf97/images/0b0a38e0-385a-0514-2463-badf40f12afe.png" w= idth=3D"660" height=3D"auto" style=3D"display:block;max-width:100%;height:= auto;border-radius:0" class=3D"imageDropZone mceImage" data-block-id=3D"15= 3" /></td></tr></tbody></table><div><!--<![endif]--></div><div> <!--[if mso]> <span class=3D"mceImageBorder" style=3D"border:0;border-width:2px;vertical= -align:top;margin:0"><img role=3D"presentation" class=3D"imageDropZone mce= Image" src=3D"https://mcusercontent.com/57bfcff5d2b599236c1dacf97/images/0= b0a38e0-385a-0514-2463-badf40f12afe.png" alt=3D"" width=3D"660" height=3D"= auto" style=3D"display:block;max-width:660px;width:660px;height:auto"/></s= pan> <![endif]--> </div></td></tr></tbody></table></td></tr></tbody></table></td></tr></tbod= y></table></td></tr></tbody></table><!--[if (gte mso 9)|(IE)]></td></tr><= /table><![endif]--></td></tr></tbody><tbody data-block-id=3D"37" class=3D= "mceWrapper"><tr><td style=3D"background-color:transparent" valign=3D"top"= align=3D"center" class=3D"mceSectionFooter"><!--[if (gte mso 9)|(IE)]><t= able align=3D"center" border=3D"0" cellspacing=3D"0" cellpadding=3D"0" 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