ICMS - Serviço de Transporte

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      <P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt"><B><SPAN lang=3DPT-BR 
      style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Tahoma">ICMS</SPAN></B><STRONG><SPAN 
      lang=3DPT-BR 
      style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana"><o:p></o:p></SPAN></STRONG></P></TD></TR>
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    <TD 
    style=3D"BORDER-RIGHT: #d4d0c8; PADDING-RIGHT: 3.5pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #d4d0c8; WIDTH: 100%; PADDING-TOP: 0in; BORDER-BOTTOM: #d4d0c8; HEIGHT: 7.9pt; BACKGROUND-COLOR: transparent" 
    vAlign=3Dtop width=3D"100%">
      <P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt"><SPAN lang=3DPT-BR 
      style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Tahoma">SERVI=C7OS 
      DE TRANSPORTE</SPAN></P>
      <P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt"><SPAN lang=3DPT-BR 
      style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 'Arial Unicode MS'; mso-fareast-font-family: 'Arial Unicode MS'"><o:p><SPAN 
      style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Tahoma; mso-fareast-font-family: 'Times New Roman'; mso-ansi-language: PT-BR; mso-fareast-language: PT-BR; mso-bidi-language: AR-SA"><STRONG>Prestadores 
      do servi=E7o de transporte e seus 
    tomadores</STRONG></SPAN></o:p></SPAN></P></TD></TR></TBODY></TABLE></DIV>
<P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt 35.4pt; TEXT-ALIGN: center" 
align=3Dcenter><SPAN lang=3DPT-BR 
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana">&nbsp;</SPAN><SPAN 
lang=3DPT-BR 
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 'Arial Unicode MS'; mso-fareast-font-family: 'Arial Unicode MS'"><o:p></o:p></SPAN></P>
<DIV align=3Dcenter>
<TABLE class=3DMsoNormalTable 
style=3D"BACKGROUND: #f2f2f2; WIDTH: 568px; BORDER-COLLAPSE: collapse; HEIGHT: 39px; mso-shading: windowtext; mso-pattern: gray-5 auto; mso-padding-alt: 0in 3.5pt 0in 3.5pt" 
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      <H1 style=3D"MARGIN: 0in 0in 0pt"><SPAN lang=3DPT-BR 
      style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana">Objetivo:<o:p></o:p></SPAN></H1></TD></TR>
  <TR style=3D"mso-yfti-irow: 1; mso-yfti-lastrow: yes">
    <TD 
    style=3D"BORDER-RIGHT: #d4d0c8; PADDING-RIGHT: 3.5pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #d4d0c8; WIDTH: 100%; PADDING-TOP: 0in; BORDER-BOTTOM: #d4d0c8; BACKGROUND-COLOR: transparent" 
    vAlign=3Dtop width=3D"100%"><SPAN lang=3DPT-BR 
      style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Tahoma">
      <P class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: justify"><SPAN 
      style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Tahoma">Apresenta=E7=E3o dos 
      procedimentos fiscais a serem adotados pelos prestadores do servi=E7o de 
      transporte e seus tomadores, de acordo com a legisla=E7=E3o disciplinadora do 
      imposto, buscando os esclarecimentos das d=FAvidas mais freq=FCentes acerca do 
      assunto.<o:p></o:p></SPAN></P></SPAN></TD></TR></TBODY></TABLE></DIV>
<P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt 35.4pt; TEXT-ALIGN: center" 
align=3Dcenter><SPAN lang=3DPT-BR 
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana">&nbsp;</SPAN><SPAN 
lang=3DPT-BR 
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 'Arial Unicode MS'"><o:p></o:p></SPAN></P>
<DIV align=3Dcenter>
<TABLE class=3DMsoNormalTable 
style=3D"BACKGROUND: #f2f2f2; WIDTH: 564px; BORDER-COLLAPSE: collapse; HEIGHT: 273px; mso-shading: windowtext; mso-pattern: gray-5 auto; mso-padding-alt: 0in 3.5pt 0in 3.5pt" 
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  <TBODY>
  <TR style=3D"mso-yfti-irow: 0; mso-yfti-firstrow: yes">
    <TD 
    style=3D"BORDER-RIGHT: #d4d0c8; PADDING-RIGHT: 3.5pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #d4d0c8; WIDTH: 100%; PADDING-TOP: 0in; BORDER-BOTTOM: #d4d0c8; BACKGROUND-COLOR: transparent" 
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      <H4 style=3D"MARGIN: 0in 0in 0pt"><STRONG><SPAN lang=3DPT-BR 
      style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 'Arial Unicode MS'">Programa:</SPAN></STRONG><SPAN 
      lang=3DPT-BR 
      style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana"><o:p></o:p></SPAN></H4></TD></TR>
  <TR style=3D"mso-yfti-irow: 1">
    <TD 
    style=3D"BORDER-RIGHT: #d4d0c8; PADDING-RIGHT: 3.5pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #d4d0c8; WIDTH: 100%; PADDING-TOP: 0in; BORDER-BOTTOM: #d4d0c8; BACKGROUND-COLOR: transparent" 
    vAlign=3Dtop width=3D"100%">
      <P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt 0.25in"><B><SPAN lang=3DPT-BR 
      style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Tahoma"><o:p>&nbsp;</o:p></SPAN></B></P><SPAN 
      lang=3DPT-BR 
      style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Tahoma">
      <P class=3DMsoNormal 
      style=3D"MARGIN: 0cm 0cm 0pt 21.3pt; TEXT-ALIGN: justify"><SPAN 
      style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Tahoma">1.Breve conceito do 
      ICMS;<o:p></o:p></SPAN></P>
      <P class=3DMsoNormal 
      style=3D"MARGIN: 0cm 0cm 0pt 21.3pt; TEXT-ALIGN: justify"><SPAN 
      style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Tahoma">2.Defini=E7=E3o dos Servi=E7os de 
      transporte e suas esp=E9cies;<o:p></o:p></SPAN></P>
      <P class=3DMsoNormal 
      style=3D"MARGIN: 0cm 0cm 0pt 21.3pt; TEXT-ALIGN: justify"><SPAN 
      style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Tahoma">3.Casos em que h=E1 incid=EAncia 
      do ISS;<o:p></o:p></SPAN></P>
      <P class=3DMsoNormal 
      style=3D"MARGIN: 0cm 0cm 0pt 21.3pt; TEXT-ALIGN: justify"><SPAN 
      style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Tahoma">4.Inscri=E7=E3o no Cadastro de 
      Contribuintes do ICMS;<o:p></o:p></SPAN></P>
      <P class=3DMsoNormal 
      style=3D"MARGIN: 0cm 0cm 0pt 21.3pt; TEXT-ALIGN: justify"><SPAN 
      style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Tahoma">5.Contribuinte;<o:p></o:p></SPAN></P>
      <P class=3DMsoNormal 
      style=3D"MARGIN: 0cm 0cm 0pt 21.3pt; TEXT-ALIGN: justify"><SPAN 
      style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Tahoma">6.Fato gerador do 
      ICMS;<o:p></o:p></SPAN></P>
      <P class=3DMsoNormal 
      style=3D"MARGIN: 0cm 0cm 0pt 21.3pt; TEXT-ALIGN: justify"><SPAN 
      style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Tahoma">7.Al=EDquota e Base de 
      c=E1lculo; <o:p></o:p></SPAN></P>
      <P class=3DMsoNormal 
      style=3D"MARGIN: 0cm 0cm 0pt 21.3pt; TEXT-ALIGN: justify"><SPAN 
      style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Tahoma">8.Cl=E1usulas comerciais - FOB 
      e CIF; <o:p></o:p></SPAN></P>
      <P class=3DMsoNormal 
      style=3D"MARGIN: 0cm 0cm 0pt 21.3pt; TEXT-ALIGN: justify"><SPAN 
      style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Tahoma">9.Documentos fiscais; 
      <o:p></o:p></SPAN></P>
      <P class=3DMsoNormal 
      style=3D"MARGIN: 0cm 0cm 0pt 21.3pt; TEXT-ALIGN: justify"><SPAN 
      style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Tahoma">10.C=F3digo Fiscal de Opera=E7=E3o 
      e Presta=E7=E3o;<o:p></o:p></SPAN></P>
      <P class=3DMsoNormal 
      style=3D"MARGIN: 0cm 0cm 0pt 21.3pt; TEXT-ALIGN: justify"><SPAN 
      style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Tahoma">11.Lan=E7amento englobado dos 
      conhecimentos de transportes pelo Tomador; <o:p></o:p></SPAN></P>
      <P class=3DMsoNormal 
      style=3D"MARGIN: 0cm 0cm 0pt 21.3pt; TEXT-ALIGN: justify"><SPAN 
      style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Tahoma">12.Substitui=E7=E3o Tribut=E1ria - 
      Responsabilidade do Tomador;<o:p></o:p></SPAN></P>
      <P class=3DMsoNormal 
      style=3D"MARGIN: 0cm 0cm 0pt 21.3pt; TEXT-ALIGN: justify"><SPAN 
      style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Tahoma">13.Mercadorias sujeitas ao 
      regime de substitui=E7=E3o tribut=E1ria; <o:p></o:p></SPAN></P>
      <P class=3DMsoNormal 
      style=3D"MARGIN: 0cm 0cm 0pt 21.3pt; TEXT-ALIGN: justify"><SPAN 
      style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Tahoma">14.Cr=E9dito do ICMS pelos 
      transportadores; <o:p></o:p></SPAN></P>
      <P class=3DMsoNormal 
      style=3D"MARGIN: 0cm 0cm 0pt 21.3pt; TEXT-ALIGN: justify"><SPAN 
      style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Tahoma">15.Cr=E9dito do ICMS incidente 
      so<st1:PersonName w:st=3D"on">br</st1:PersonName>e o servi=E7o de transporte 
      pelos tomadores;<o:p></o:p></SPAN></P>
      <P class=3DMsoNormal 
      style=3D"MARGIN: 0cm 0cm 0pt 21.3pt; TEXT-ALIGN: justify"><SPAN 
      style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Tahoma">16.Demais presta=E7=F5es de 
      servi=E7os de transporte;<o:p></o:p></SPAN></P>
      <P class=3DMsoNormal 
      style=3D"MARGIN: 0cm 0cm 0pt 21.3pt; TEXT-ALIGN: justify"><SPAN 
      style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Tahoma">17.Utiliza=E7=E3o do cr=E9dito 
      acumulado do ICMS nos servi=E7os de transporte; <o:p></o:p></SPAN></P>
      <P class=3DMsoNormal 
      style=3D"MARGIN: 0cm 0cm 0pt 21.3pt; TEXT-ALIGN: justify"><SPAN 
      style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Tahoma">18.Penalidades aplic=E1veis 
      aos transportadores de mercadorias;<o:p></o:p></SPAN></P>
      <P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt 0.25in"><FONT face=3DArial 
      size=3D2></FONT></SPAN></P></TD></TR>
  <TR style=3D"mso-yfti-irow: 2; mso-yfti-lastrow: yes">
    <TD 
    style=3D"BORDER-RIGHT: #d4d0c8; PADDING-RIGHT: 3.5pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #d4d0c8; WIDTH: 100%; PADDING-TOP: 0in; BORDER-BOTTOM: #d4d0c8; BACKGROUND-COLOR: transparent" 
    vAlign=3Dtop width=3D"100%">
      <P class=3DMsoNormal 
      style=3D"MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><B><SPAN lang=3DPT-BR 
      style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Arial"><o:p>&nbsp;</o:p></SPAN></B></P></TD></TR></TBODY></TABLE></DIV>
<P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt 35.4pt; TEXT-ALIGN: center" 
align=3Dcenter><SPAN lang=3DPT-BR 
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana">&nbsp;</SPAN><SPAN 
lang=3DPT-BR 
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 'Arial Unicode MS'"><o:p></o:p></SPAN></P>
<DIV align=3Dcenter>
<TABLE class=3DMsoNormalTable 
style=3D"BACKGROUND: #f2f2f2; WIDTH: 564px; BORDER-COLLAPSE: collapse; HEIGHT: 47px; mso-shading: windowtext; mso-pattern: gray-5 auto; mso-padding-alt: 0in 3.5pt 0in 3.5pt" 
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  <TBODY>
  <TR style=3D"HEIGHT: 15.5pt; mso-yfti-irow: 0; mso-yfti-firstrow: yes">
    <TD 
    style=3D"BORDER-RIGHT: #d4d0c8; PADDING-RIGHT: 3.5pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #d4d0c8; WIDTH: 100%; PADDING-TOP: 0in; BORDER-BOTTOM: #d4d0c8; HEIGHT: 15.5pt; BACKGROUND-COLOR: transparent" 
    vAlign=3Dtop width=3D"100%">
      <P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt"><STRONG><SPAN lang=3DPT-BR 
      style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana">Carga hor=E1ria 
      e per=EDodo:</SPAN></STRONG><SPAN lang=3DPT-BR 
      style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 'Arial Unicode MS'; mso-fareast-font-family: 'Arial Unicode MS'"><o:p></o:p></SPAN></P></TD></TR>
  <TR style=3D"mso-yfti-irow: 1; mso-yfti-lastrow: yes">
    <TD 
    style=3D"BORDER-RIGHT: #d4d0c8; PADDING-RIGHT: 3.5pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #d4d0c8; WIDTH: 100%; PADDING-TOP: 0in; BORDER-BOTTOM: #d4d0c8; BACKGROUND-COLOR: transparent" 
    vAlign=3Dtop width=3D"100%">
      <P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt"><SPAN lang=3DPT-BR 
      style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Tahoma">Carga 
      hor=E1ria: 8<BR>Hor=E1rio: 8h =E0s 12 e 13h30 =E0s 18h</SPAN><SPAN lang=3DPT-BR 
      style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 'Arial Unicode MS'; mso-fareast-font-family: 'Arial Unicode MS'"><o:p></o:p></SPAN></P></TD></TR></TBODY></TABLE></DIV>
<P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt 35.4pt; TEXT-ALIGN: center" 
align=3Dcenter><SPAN lang=3DPT-BR 
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana">&nbsp;</SPAN><SPAN 
lang=3DPT-BR 
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 'Arial Unicode MS'"><o:p></o:p></SPAN></P>
<DIV align=3Dcenter>
<TABLE class=3DMsoNormalTable 
style=3D"BACKGROUND: #f2f2f2; WIDTH: 564px; BORDER-COLLAPSE: collapse; HEIGHT: 26px; mso-shading: windowtext; mso-pattern: gray-5 auto; mso-padding-alt: 0in 3.5pt 0in 3.5pt" 
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    <TD 
    style=3D"BORDER-RIGHT: #d4d0c8; PADDING-RIGHT: 3.5pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #d4d0c8; WIDTH: 100%; PADDING-TOP: 0in; BORDER-BOTTOM: #d4d0c8; BACKGROUND-COLOR: transparent" 
    vAlign=3Dtop width=3D"100%">
      <H2 style=3D"MARGIN: 0in 0in 0pt"><SPAN lang=3DPT-BR 
      style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana">P=FAblico 
      Alvo:<o:p></o:p></SPAN></H2></TD></TR>
  <TR style=3D"mso-yfti-irow: 1; mso-yfti-lastrow: yes">
    <TD 
    style=3D"BORDER-RIGHT: #d4d0c8; PADDING-RIGHT: 3.5pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #d4d0c8; WIDTH: 100%; PADDING-TOP: 0in; BORDER-BOTTOM: #d4d0c8; BACKGROUND-COLOR: transparent" 
    vAlign=3Dtop width=3D"100%">
      <P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt"><SPAN lang=3DPT-BR 
      style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Tahoma">Profissionais 
      que atuam na =E1rea fiscal, como assistente, supervisor, gerente da =E1rea 
      fiscal, contadores, advogados e demais interessados no tema.</SPAN><SPAN 
      lang=3DPT-BR 
      style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 'Arial Unicode MS'; mso-fareast-font-family: 'Arial Unicode MS'"><o:p></o:p></SPAN></P></TD></TR></TBODY></TABLE></DIV>
<P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt 35.4pt; TEXT-ALIGN: center" 
align=3Dcenter><SPAN lang=3DPT-BR 
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana">&nbsp;</SPAN><SPAN 
lang=3DPT-BR 
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 'Arial Unicode MS'"><o:p></o:p></SPAN></P>
<DIV align=3Dcenter>
<TABLE class=3DMsoNormalTable 
style=3D"BACKGROUND: #f2f2f2; WIDTH: 564px; BORDER-COLLAPSE: collapse; HEIGHT: 78px; mso-shading: windowtext; mso-pattern: gray-5 auto; mso-padding-alt: 0in 3.5pt 0in 3.5pt" 
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  <TR style=3D"mso-yfti-irow: 0; mso-yfti-firstrow: yes">
    <TD 
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    vAlign=3Dtop width=3D"100%">
      <P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt"><B><I><SPAN lang=3DPT-BR 
      style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana">Facilitador(s)</SPAN></I></B><B><I><SPAN 
      lang=3DPT-BR 
      style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 'Arial Unicode MS'; mso-fareast-font-family: 'Arial Unicode MS'"><o:p></o:p></SPAN></I></B></P></TD></TR>
  <TR style=3D"mso-yfti-irow: 1; mso-yfti-lastrow: yes">
    <TD 
    style=3D"BORDER-RIGHT: #d4d0c8; PADDING-RIGHT: 3.5pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #d4d0c8; WIDTH: 100%; PADDING-TOP: 0in; BORDER-BOTTOM: #d4d0c8; BACKGROUND-COLOR: transparent" 
    vAlign=3Dtop width=3D"100%"><SPAN lang=3DPT-BR 
      style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Tahoma">
      <P class=3DMsoBodyText2 
      style=3D"MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: normal"><SPAN 
      style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Tahoma"><STRONG>&nbsp;</STRONG></SPAN><st1:PersonName 
      w:st=3D"on" ProductID=3D"LEONARDO DE ANDRADE -"><st1:PersonName w:st=3D"on" 
      ProductID=3D"LEONARDO DE ANDRADE"><SPAN 
      style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Tahoma"><STRONG>LEONARDO DE 
      ANDRADE</STRONG></SPAN></st1:PersonName><SPAN 
      style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Tahoma"> 
      -</SPAN></st1:PersonName><SPAN 
      style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Tahoma"> <SPAN 
      style=3D"COLOR: black">Graduado em Direito. Foi consultor do Grupo 
      IOB/THOMSON na =E1rea de impostos indiretos; especializa=E7=E3o nos Estados: 
      Alagoas,&nbsp;Pernambuco,&nbsp;Para=EDba,&nbsp;Par=E1,&nbsp;Rio Grande do 
      Norte, Rio de Janeiro, Minas Gerais, S=E3o Paulo e Esp=EDrito Santo; 
      especializa=E7=E3o nos munic=EDpios de: S=E3o Paulo, Rio de Janeiro, Belo 
      Horizonte, Curitiba, Vit=F3ria. Atuante na elabora=E7=E3o de cursos voltados =E0 
      =E1rea jur=EDdico/ fiscal para aperfei=E7oamento e reciclagem profissional, atua 
      tamb=E9m como consultor na =E1rea de impostos indiretos; levantamento fiscal 
      de opera=E7=F5es; pesquisa de legisla=E7=E3o de impostos indiretos; planejamento 
      tribut=E1rio na =E1rea de log=EDstica, alimentos e ind=FAstria de a=E7o.&nbsp;Atua 
      na =E1rea de Processual Civil com processo falimentar e&nbsp; execu=E7=F5es 
      civis, Execu=E7=F5es Fiscais, Administra=E7=E3o de Passivo 
      Fiscal;&nbsp;Administra=E7=E3o Passiva Banc=E1ria com =EAnfase na redu=E7=E3o de 
      d=E9bitos, blindagem patrimonial e renegocia=E7=E3o de d=E9bito judicial e pr=E9 - 
      judicial; Regulariza=E7=E3o Fiscal visando emiss=E3o de certid=F5es, e 
      parcelamento e pagamentos de d=E9bitos fiscais administrativos e judiciais. 
      Elabora=E7=E3o de cursos e palestras em todo Brasil na =E1rea de impostos 
      indiretos, e vem atuando fortemente como advogado contencioso na =E1rea 
      tribut=E1ria, assessoria e 
    consultoria.</SPAN><o:p></o:p></SPAN></P></SPAN></TD></TR></TBODY></TABLE></DIV>
<P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt 35.4pt; TEXT-ALIGN: center" 
align=3Dcenter><SPAN lang=3DPT-BR 
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana">&nbsp;</SPAN><SPAN 
lang=3DPT-BR 
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 'Arial Unicode MS'"><o:p></o:p></SPAN></P>
<DIV align=3Dcenter>
<TABLE class=3DMsoNormalTable 
style=3D"BACKGROUND: #f2f2f2; WIDTH: 566px; BORDER-COLLAPSE: collapse; HEIGHT: 26px; mso-shading: windowtext; mso-pattern: gray-5 auto; mso-padding-alt: 0in 3.5pt 0in 3.5pt" 
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    <TD 
    style=3D"BORDER-RIGHT: #d4d0c8; PADDING-RIGHT: 3.5pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #d4d0c8; WIDTH: 100%; PADDING-TOP: 0in; BORDER-BOTTOM: #d4d0c8; BACKGROUND-COLOR: transparent" 
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      <P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt"><B><SPAN lang=3DPT-BR 
      style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana">Investimento:</SPAN></B><SPAN 
      lang=3DPT-BR 
      style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Tahoma"> 
      </SPAN><B><SPAN lang=3DPT-BR 
      style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 'Arial Unicode MS'; mso-fareast-font-family: 'Arial Unicode MS'"><o:p></o:p></SPAN></B></P></TD></TR>
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    <TD 
    style=3D"BORDER-RIGHT: #d4d0c8; PADDING-RIGHT: 3.5pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #d4d0c8; WIDTH: 100%; PADDING-TOP: 0in; BORDER-BOTTOM: #d4d0c8; BACKGROUND-COLOR: transparent" 
    vAlign=3Dtop width=3D"100%">
      <P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt"><SPAN lang=3DPT-BR 
      style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 'Arial Unicode MS'; mso-fareast-font-family: 'Arial Unicode MS'">Favor 
      Consultar Tele-atendimento<o:p></o:p></SPAN></P></TD></TR></TBODY></TABLE></DIV>
<P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt 35.4pt; TEXT-ALIGN: center" 
align=3Dcenter><SPAN lang=3DPT-BR 
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana">&nbsp;</SPAN><SPAN 
lang=3DPT-BR 
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 'Arial Unicode MS'"><o:p></o:p></SPAN></P>
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style=3D"BACKGROUND: #f2f2f2; WIDTH: 568px; BORDER-COLLAPSE: collapse; HEIGHT: 39px; mso-shading: windowtext; mso-pattern: gray-5 auto; mso-padding-alt: 0in 3.5pt 0in 3.5pt" 
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    <TD 
    style=3D"BORDER-RIGHT: #d4d0c8; PADDING-RIGHT: 3.5pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #d4d0c8; WIDTH: 100%; PADDING-TOP: 0in; BORDER-BOTTOM: #d4d0c8; BACKGROUND-COLOR: transparent" 
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      <P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt"><B><SPAN lang=3DPT-BR 
      style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana">Incluso:</SPAN></B><B><SPAN 
      lang=3DPT-BR 
      style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 'Arial Unicode MS'; mso-fareast-font-family: 'Arial Unicode MS'"><o:p></o:p></SPAN></B></P></TD></TR>
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      <P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt"><SPAN lang=3DPT-BR 
      style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Tahoma">Incluso: 
      Material Did=E1tico, certificado 
  e&nbsp;<EM>coffee-break.</EM></SPAN></P></TD></TR>
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    <TD 
    style=3D"BORDER-RIGHT: #d4d0c8; PADDING-RIGHT: 3.5pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #d4d0c8; WIDTH: 100%; PADDING-TOP: 0in; BORDER-BOTTOM: #d4d0c8; BACKGROUND-COLOR: transparent" 
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      <P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt"><SPAN lang=3DPT-BR 
      style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Tahoma"><o:p>&nbsp;</o:p></SPAN></P></TD></TR></TBODY></TABLE></DIV>
<P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt 35.4pt; TEXT-ALIGN: center" 
align=3Dcenter><SPAN lang=3DPT-BR 
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana">&nbsp;</SPAN><SPAN 
lang=3DPT-BR 
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 'Arial Unicode MS'"><o:p></o:p></SPAN></P>
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style=3D"BACKGROUND: #f2f2f2; WIDTH: 568px; BORDER-COLLAPSE: collapse; HEIGHT: 52px; mso-shading: windowtext; mso-pattern: gray-5 auto; mso-padding-alt: 0in 3.5pt 0in 3.5pt" 
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      <P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt"><B><SPAN lang=3DPT-BR 
      style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana">Data: 
      local:</SPAN></B></P></TD></TR>
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    <TD 
    style=3D"BORDER-RIGHT: #d4d0c8; PADDING-RIGHT: 3.5pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #d4d0c8; WIDTH: 100%; PADDING-TOP: 0in; BORDER-BOTTOM: #d4d0c8; BACKGROUND-COLOR: transparent" 
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      <H3 style=3D"MARGIN: 0in 0in 0pt"><SPAN lang=3DPT-BR 
      style=3D"FONT-WEIGHT: normal; FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Tahoma">23/08/2007 
      - Bauru&nbsp;- SP<BR></SPAN><SPAN lang=3DPT-BR 
      style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Tahoma"><BR></SPAN><SPAN 
      lang=3DPT-BR 
      style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Tahoma"><SPAN 
      lang=3DPT-BR 
      style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Tahoma"></SPAN></SPAN></H3>
      <H3 style=3D"MARGIN: 0in 0in 0pt"><SPAN lang=3DPT-BR 
      style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Tahoma"><SPAN 
      lang=3DPT-BR 
      style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Tahoma">Informa=E7=F5es 
      e Inscri=E7=F5es: <FONT color=3D#ff0000>16.3512 2900</FONT></SPAN><SPAN 
      lang=3DPT-BR 
      style=3D"FONT-WEIGHT: normal; FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-weight: bold"><o:p></o:p></SPAN></H3></SPAN><SPAN 
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