From: Moraes C. & R. <web...@mo...> - 2007-09-05 07:26:12
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<META HTTP-EQUIV=3D"Content-Type" CONTENT=3D"text/html;charset=3Diso-8859-1"> <!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.0 Transitional//EN"> <HTML xmlns:o =3D "urn:schemas-microsoft-com:office:office"><HEAD> <META http-equiv=3DContent-Type content=3D"text/html; charset=3Diso-8859-1"> <META content=3D"MSHTML 6.00.2800.1106" name=3DGENERATOR> <STYLE></STYLE> </HEAD> <BODY bgColor=3D#ffffff> <DIV align=3Dcenter><IMG alt=3D"" hspace=3D0 src=3D"http://www.moraescursos.com.br/mail_mkt/09_2007/dctf.jpg" align=3Dbaseline border=3D0></DIV> <DIV align=3Dcenter> <P class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: center" align=3Dcenter><SPAN style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Verdana; mso-bidi-font-size: 12.0pt"> </SPAN><SPAN style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Verdana; mso-fareast-font-family: 'Arial Unicode MS'; mso-bidi-font-family: 'Arial Unicode MS'; mso-bidi-font-size: 12.0pt"><o:p></o:p></SPAN></P> <DIV align=3Dcenter> <TABLE style=3D"BACKGROUND: #f2f2f2; WIDTH: 571px; BORDER-COLLAPSE: collapse; HEIGHT: 52px; mso-shading: windowtext; mso-pattern: gray-5 auto; mso-padding-alt: 0cm 3.5pt 0cm 3.5pt" cellSpacing=3D0 cellPadding=3D0 border=3D0> <TBODY> <TR> <TD style=3D"BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 3.5pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3.5pt; BACKGROUND: none transparent scroll repeat 0% 0%; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 448.9pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8" vAlign=3Dtop width=3D599> <H1 style=3D"MARGIN: 0cm 0cm 0pt"><SPAN style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Verdana; mso-bidi-font-size: 12.0pt"> <P class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: justify; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN>Mensal e Semestral <FONT face=3DArial><FONT color=3D#0000ff><FONT size=3D2><SPAN class=3D687101818-23082007> - </P> <P class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: justify; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><B style=3D"mso-bidi-font-weight: normal"><SPAN style=3D"FONT-SIZE: 8pt; COLOR: black; FONT-FAMILY: Verdana">Correto preenchimento das fichas da DCTF e </SPAN></B><B style=3D"mso-bidi-font-weight: normal"><SPAN style=3D"FONT-SIZE: 8pt; FONT-FAMILY: Verdana"><FONT color=3D#000000>Alerta sobre<SPAN style=3D"mso-spacerun: yes"> </SPAN>os cruzamentos da DCTF</FONT></SPAN></B><SPAN style=3D"FONT-SIZE: 8pt; FONT-FAMILY: Verdana; mso-bidi-font-family: Arial"><o:p></o:p></SPAN></P> <P class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: justify; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"> </SPAN><SPAN class=3D687101818-23082007> </SPAN></FONT></FONT></FONT><o:p></o:p></SPAN></P>Objetivo:<o:p></o:p></SPAN></H1></TD></TR> <TR> <TD style=3D"BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 3.5pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3.5pt; BACKGROUND: none transparent scroll repeat 0% 0%; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 448.9pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8" vAlign=3Dtop width=3D599><SPAN style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-size: 10.5pt"> <P class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt"><SPAN style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-size: 10.5pt"><SPAN style=3D"FONT-SIZE: 8pt; FONT-FAMILY: Verdana; mso-fareast-font-family: 'Times New Roman'; mso-bidi-font-family: 'Times New Roman'; mso-ansi-language: PT-BR; mso-fareast-language: PT-BR; mso-bidi-language: AR-SA">Orientar os participantes sobre <B style=3D"mso-bidi-font-weight: normal">o correto preenchimento das fichas da DCTF</B> mensal e semestral com base na legisla=E7=E3o vigente, com a finalidade de evitar cobran=E7as administrativas ou judiciais; <B style=3D"mso-bidi-font-weight: normal">Alertar sobre<SPAN style=3D"mso-spacerun: yes"> </SPAN>os cruzamentos da DCTF</B> com as demais declara=E7=F5es exigidas pelo Receita Federal do Brasil.</SPAN></SPAN></P></SPAN></TD></TR></TBODY></TABLE></DIV> <P class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: center" align=3Dcenter><SPAN style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Verdana; mso-bidi-font-size: 12.0pt"> </SPAN><SPAN style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Verdana; mso-bidi-font-family: 'Arial Unicode MS'; mso-bidi-font-size: 12.0pt"><o:p></o:p></SPAN></P> <DIV align=3Dcenter> <TABLE style=3D"BACKGROUND: #f2f2f2; WIDTH: 569px; BORDER-COLLAPSE: collapse; HEIGHT: 351px; mso-shading: windowtext; mso-pattern: gray-5 auto; mso-padding-alt: 0cm 3.5pt 0cm 3.5pt" cellSpacing=3D0 cellPadding=3D0 border=3D0> <TBODY> <TR> <TD style=3D"BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 3.5pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3.5pt; BACKGROUND: none transparent scroll repeat 0% 0%; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 448.9pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8" vAlign=3Dtop width=3D599> <H4 style=3D"MARGIN: 0cm 0cm 0pt"><STRONG><SPAN style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Verdana; mso-bidi-font-size: 12.0pt">Programa:</SPAN></STRONG><SPAN style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Verdana; mso-bidi-font-size: 12.0pt"><o:p></o:p></SPAN></H4></TD></TR> <TR> <TD style=3D"BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 3.5pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3.5pt; BACKGROUND: none transparent scroll repeat 0% 0%; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 448.9pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8" vAlign=3Dtop width=3D599> <P class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt"><SPAN style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Verdana; mso-bidi-font-size: 12.0pt"><STRONG> </STRONG></P> <P><STRONG><?xml:namespace prefix =3D st1 ns =3D "urn:schemas-microsoft-com:office:smarttags" /><st1:PersonName w:st=3D"on" ProductID=3D"I - APRESENTAᅦᅢO"><SPAN style=3D"FONT-SIZE: 8pt; FONT-FAMILY: Verdana">I - APRESENTA=C7=C3O</SPAN></st1:PersonName><SPAN style=3D"FONT-SIZE: 8pt; FONT-FAMILY: Verdana"> DA DCTF<o:p></o:p></SPAN></STRONG></P> <UL type=3Ddisc> <LI class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN style=3D"FONT-SIZE: 8pt; FONT-FAMILY: Verdana">Considera=E7=F5es Preliminares<o:p></o:p></SPAN></LI> <LI class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN style=3D"FONT-SIZE: 8pt; FONT-FAMILY: Verdana">Obrigatoriedade de Apresenta=E7=E3o<o:p></o:p></SPAN></LI> <LI class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN style=3D"FONT-SIZE: 8pt; FONT-FAMILY: Verdana">Pessoas jur=EDdicas dispensadas da apresenta=E7=E3o<o:p></o:p></SPAN></LI> <LI class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN style=3D"FONT-SIZE: 8pt; FONT-FAMILY: Verdana">Impostos e contribui=E7=F5es contidos na DCTF<o:p></o:p></SPAN></LI> <LI class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN style=3D"FONT-SIZE: 8pt; FONT-FAMILY: Verdana">Local e Forma da entrega<o:p></o:p></SPAN></LI> <LI class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN style=3D"FONT-SIZE: 8pt; FONT-FAMILY: Verdana">Prazo de entrega - mensal e semestral<o:p></o:p></SPAN></LI> <LI class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN style=3D"FONT-SIZE: 8pt; FONT-FAMILY: Verdana">Situa=E7=F5es especiais - Fus=E3o, Cis=E3o, Incorpora=E7=E3o e Extin=E7=E3o<o:p></o:p></SPAN></LI> <LI class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN style=3D"FONT-SIZE: 8pt; FONT-FAMILY: Verdana">Retifica=E7=E3o da DCTF<o:p></o:p></SPAN></LI> <LI class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN style=3D"FONT-SIZE: 8pt; FONT-FAMILY: Verdana">Penalidades e acr=E9scimos legais<o:p></o:p></SPAN></LI> <LI class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN style=3D"FONT-SIZE: 8pt; FONT-FAMILY: Verdana">Tratamento dos dados Informados<o:p></o:p></SPAN></LI> <LI class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN style=3D"FONT-SIZE: 8pt; FONT-FAMILY: Verdana">Tratamento do IRPJ e CSLL<o:p></o:p></SPAN></LI> <LI class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN style=3D"FONT-SIZE: 8pt; FONT-FAMILY: Verdana">Lan=E7amento de Of=EDcio<o:p></o:p></SPAN></LI></UL> <P><SPAN style=3D"FONT-SIZE: 8pt; FONT-FAMILY: Verdana"><o:p><STRONG> </STRONG></o:p></SPAN></P> <P><SPAN style=3D"FONT-SIZE: 8pt; FONT-FAMILY: Verdana"><STRONG>II =96 SOBRE<SPAN style=3D"mso-spacerun: yes"> </SPAN>AS FICHAS DA DCTF<o:p></o:p></STRONG></SPAN></P> <UL type=3Ddisc> <LI class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt; mso-list: l1 level1 lfo2; tab-stops: list 36.0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN style=3D"FONT-SIZE: 8pt; FONT-FAMILY: Verdana">Abertura de nova declara=E7=E3o<o:p></o:p></SPAN></LI> <LI class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt; mso-list: l1 level1 lfo2; tab-stops: list 36.0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN style=3D"FONT-SIZE: 8pt; FONT-FAMILY: Verdana">Pasta cadastro<o:p></o:p></SPAN></LI> <LI class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt; mso-list: l1 level1 lfo2; tab-stops: list 36.0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN style=3D"FONT-SIZE: 8pt; FONT-FAMILY: Verdana">Pasta D=E9bitos / Cr=E9ditos<o:p></o:p></SPAN></LI> <LI class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt; mso-list: l1 level1 lfo2; tab-stops: list 36.0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN style=3D"FONT-SIZE: 8pt; FONT-FAMILY: Verdana">Ficha valor do d=E9bito<o:p></o:p></SPAN></LI> <LI class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt; mso-list: l1 level1 lfo2; tab-stops: list 36.0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN style=3D"FONT-SIZE: 8pt; FONT-FAMILY: Verdana">Ficha pagamento<o:p></o:p></SPAN></LI> <LI class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt; mso-list: l1 level1 lfo2; tab-stops: list 36.0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN style=3D"FONT-SIZE: 8pt; FONT-FAMILY: Verdana">Ficha compensa=E7=E3o de pagamento indevido ou a maior<o:p></o:p></SPAN></LI> <LI class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt; mso-list: l1 level1 lfo2; tab-stops: list 36.0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN style=3D"FONT-SIZE: 8pt; FONT-FAMILY: Verdana">Ficha dedu=E7=E3o com Darf<o:p></o:p></SPAN></LI> <LI class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt; mso-list: l1 level1 lfo2; tab-stops: list 36.0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN style=3D"FONT-SIZE: 8pt; FONT-FAMILY: Verdana">Ficha outras compensa=E7=F5es e dedu=E7=F5es<o:p></o:p></SPAN></LI> <LI class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt; mso-list: l1 level1 lfo2; tab-stops: list 36.0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN style=3D"FONT-SIZE: 8pt; FONT-FAMILY: Verdana">Ficha parcelamento<o:p></o:p></SPAN></LI> <LI class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt; mso-list: l1 level1 lfo2; tab-stops: list 36.0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN style=3D"FONT-SIZE: 8pt; FONT-FAMILY: Verdana">Ficha suspens=E3o<o:p></o:p></SPAN></LI> <LI class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt; mso-list: l1 level1 lfo2; tab-stops: list 36.0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN style=3D"FONT-SIZE: 8pt; FONT-FAMILY: Verdana">Ficha Demonstrativo do Saldo a Pagar<o:p></o:p></SPAN></LI> <LI class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt; mso-list: l1 level1 lfo2; tab-stops: list 36.0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN style=3D"FONT-SIZE: 8pt; FONT-FAMILY: Verdana">Pastas pagamento atrav=E9s de quotas<SPAN class=3D687101818-23082007><FONT face=3DArial color=3D#0000ff size=3D2> </FONT></SPAN></SPAN></LI> <LI class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt; mso-list: l1 level1 lfo2; tab-stops: list 36.0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN style=3D"FONT-SIZE: 8pt; FONT-FAMILY: Verdana"><SPAN class=3D687101818-23082007> </SPAN></SPAN><SPAN style=3D"FONT-SIZE: 8pt; FONT-FAMILY: Verdana; mso-fareast-font-family: 'Times New Roman'; mso-bidi-font-family: 'Times New Roman'; mso-ansi-language: PT-BR; mso-fareast-language: PT-BR; mso-bidi-language: AR-SA">Pasta Resumo</SPAN></SPAN><B><SPAN style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-size: 10.5pt"></SPAN></B><SPAN style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Verdana; mso-fareast-font-family: 'Arial Unicode MS'; mso-bidi-font-family: 'Arial Unicode MS'; mso-bidi-font-size: 12.0pt"><o:p></o:p></SPAN> <SPAN class=3D687101818-23082007><FONT face=3DArial color=3D#0000ff size=3D2> </FONT></SPAN></LI></UL> <DIV class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt; mso-list: l1 level1 lfo2; tab-stops: list 36.0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN class=3D687101818-23082007> <P class=3DMsoBodyText2 style=3D"MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: normal"><STRONG><SPAN style=3D"FONT-SIZE: 8pt; FONT-FAMILY: Verdana">ATEN=C7=C3O:</SPAN></STRONG><SPAN style=3D"FONT-SIZE: 8pt; FONT-FAMILY: Verdana"> Trazer Calculadora Simples.<o:p></o:p></SPAN></P> </SPAN></DIV></TD></TR></TBODY></TABLE></DIV> <P class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: center" align=3Dcenter><SPAN style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Verdana; mso-bidi-font-size: 12.0pt"> </SPAN><SPAN style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Verdana; mso-bidi-font-family: 'Arial Unicode MS'; mso-bidi-font-size: 12.0pt"><o:p></o:p></SPAN></P> <DIV align=3Dcenter> <TABLE style=3D"BACKGROUND: #f2f2f2; WIDTH: 573px; BORDER-COLLAPSE: collapse; HEIGHT: 39px; mso-shading: windowtext; mso-pattern: gray-5 auto; mso-padding-alt: 0cm 3.5pt 0cm 3.5pt" cellSpacing=3D0 cellPadding=3D0 border=3D0> <TBODY> <TR> <TD style=3D"BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 3.5pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3.5pt; BACKGROUND: none transparent scroll repeat 0% 0%; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 448.9pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8" vAlign=3Dtop width=3D599> <P class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt"><STRONG><SPAN style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Verdana; mso-bidi-font-size: 12.0pt">Carga hor=E1ria e per=EDodo:</SPAN></STRONG><SPAN style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Verdana; mso-fareast-font-family: 'Arial Unicode MS'; mso-bidi-font-family: 'Arial Unicode MS'; mso-bidi-font-size: 12.0pt"><o:p></o:p></SPAN></P></TD></TR> <TR> <TD style=3D"BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 3.5pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3.5pt; BACKGROUND: none transparent scroll repeat 0% 0%; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 448.9pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8" vAlign=3Dtop width=3D599> <P class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt"><SPAN style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-size: 10.5pt">Carga hor=E1ria de 8h/aula<o:p></o:p></SPAN></P> <P class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt"><SPAN style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-size: 10.5pt">Hor=E1rio: 8h30 =E0s 12h e 13h30 =E0s 18h</SPAN><SPAN style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Verdana; mso-fareast-font-family: 'Arial Unicode MS'; mso-bidi-font-family: 'Arial Unicode MS'; mso-bidi-font-size: 12.0pt"><o:p></o:p></SPAN></P></TD></TR></TBODY></TABLE></DIV> <P class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: center" align=3Dcenter><SPAN style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Verdana; mso-bidi-font-size: 12.0pt"> </SPAN><SPAN style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Verdana; mso-bidi-font-family: 'Arial Unicode MS'; mso-bidi-font-size: 12.0pt"><o:p></o:p></SPAN></P> <DIV align=3Dcenter> <TABLE style=3D"BACKGROUND: #f2f2f2; WIDTH: 575px; BORDER-COLLAPSE: collapse; HEIGHT: 39px; mso-shading: windowtext; mso-pattern: gray-5 auto; mso-padding-alt: 0cm 3.5pt 0cm 3.5pt" cellSpacing=3D0 cellPadding=3D0 border=3D0> <TBODY> <TR> <TD style=3D"BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 3.5pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3.5pt; BACKGROUND: none transparent scroll repeat 0% 0%; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 448.9pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8" vAlign=3Dtop width=3D599> <H2 style=3D"MARGIN: 0cm 0cm 0pt"><SPAN style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Verdana; mso-bidi-font-size: 12.0pt">P=FAblico Alvo:<o:p></o:p></SPAN></H2></TD></TR> <TR> <TD style=3D"BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 3.5pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3.5pt; BACKGROUND: none transparent scroll repeat 0% 0%; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 448.9pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8" vAlign=3Dtop width=3D599> <P class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt"><SPAN style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-size: 10.5pt">Contabilistas, encarregados e assistente de departamento cont=E1bil e fiscal, advogados e demais profissionais interessados na mat=E9ria.</SPAN><SPAN style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Verdana; mso-fareast-font-family: 'Arial Unicode MS'; mso-bidi-font-family: 'Arial Unicode MS'; mso-bidi-font-size: 12.0pt"><o:p></o:p></SPAN></P></TD></TR></TBODY></TABLE></DIV> <P class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: center" align=3Dcenter><SPAN style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Verdana; mso-bidi-font-size: 12.0pt"> </SPAN><SPAN style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Verdana; mso-bidi-font-family: 'Arial Unicode MS'; mso-bidi-font-size: 12.0pt"><o:p></o:p></SPAN></P> <DIV align=3Dcenter> <TABLE style=3D"BACKGROUND: #f2f2f2; WIDTH: 577px; BORDER-COLLAPSE: collapse; HEIGHT: 78px; mso-shading: windowtext; mso-pattern: gray-5 auto; mso-padding-alt: 0cm 3.5pt 0cm 3.5pt" cellSpacing=3D0 cellPadding=3D0 border=3D0> <TBODY> <TR> <TD style=3D"BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 3.5pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3.5pt; BACKGROUND: none transparent scroll repeat 0% 0%; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 448.9pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8" vAlign=3Dtop width=3D599> <P class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt"><B><I><SPAN style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Verdana; mso-bidi-font-size: 12.0pt">Facilitador(s)</SPAN></I></B><B><I><SPAN style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Verdana; mso-fareast-font-family: 'Arial Unicode MS'; mso-bidi-font-family: 'Arial Unicode MS'; mso-bidi-font-size: 12.0pt"><o:p></o:p></SPAN></I></B></P></TD></TR> <TR> <TD style=3D"BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 3.5pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3.5pt; BACKGROUND: none transparent scroll repeat 0% 0%; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 448.9pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8" vAlign=3Dtop width=3D599> <P class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt"><STRONG><SPAN style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-size: 10.5pt">DORACI DE FATIMA SILVA BOBOJC</SPAN></STRONG><SPAN style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-size: 10.5pt"><BR>Advogada, Administradora de Empresas, Contabilista, P=F3s-graduada em Direito Tribut=E1rio pelo IBET, P=F3s-graduada em MBA Direito Empresarial pela FGV. Atuou no Grupo IOB como Consultora Tribut=E1ria Respons=E1vel pela Regional em Ribeir=E3o Preto por mais de uma d=E9cada. H=E1 v=E1rios anos realiza Cursos e Semin=E1rios na =E1rea Cont=E1bil e Tribut=E1ria.</SPAN><SPAN style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Verdana; mso-fareast-font-family: 'Arial Unicode MS'; mso-bidi-font-family: 'Arial Unicode MS'; mso-bidi-font-size: 12.0pt"><o:p></o:p></SPAN></P></TD></TR></TBODY></TABLE></DIV> <P class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: center" align=3Dcenter><SPAN style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Verdana; mso-bidi-font-size: 12.0pt"> </SPAN><SPAN style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Verdana; mso-bidi-font-family: 'Arial Unicode MS'; mso-bidi-font-size: 12.0pt"><o:p></o:p></SPAN></P> <DIV align=3Dcenter> <TABLE style=3D"BACKGROUND: #f2f2f2; WIDTH: 577px; BORDER-COLLAPSE: collapse; HEIGHT: 26px; mso-shading: windowtext; mso-pattern: gray-5 auto; mso-padding-alt: 0cm 3.5pt 0cm 3.5pt" cellSpacing=3D0 cellPadding=3D0 border=3D0> <TBODY> <TR> <TD style=3D"BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 3.5pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3.5pt; BACKGROUND: none transparent scroll repeat 0% 0%; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 448.9pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8" vAlign=3Dtop width=3D599> <P class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt"><B><SPAN style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Verdana; mso-bidi-font-size: 12.0pt">Investimento:</SPAN></B><B><SPAN style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Verdana; mso-fareast-font-family: 'Arial Unicode MS'; mso-bidi-font-family: 'Arial Unicode MS'; mso-bidi-font-size: 12.0pt"><o:p></o:p></SPAN></B></P></TD></TR> <TR> <TD style=3D"BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 3.5pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3.5pt; BACKGROUND: none transparent scroll repeat 0% 0%; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 448.9pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8" vAlign=3Dtop width=3D599> <P class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt"><SPAN style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-size: 10.5pt"><SPAN class=3D687101818-23082007><FONT face=3DArial color=3D#0000ff size=3D2> <FONT face=3DVerdana color=3D#0000cc size=3D1>Favor Consultar Tele-atendimento</FONT></FONT></SPAN></SPAN></P></TD></TR></TBODY></TABLE></DIV> <P class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: center" align=3Dcenter><SPAN style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Verdana; mso-bidi-font-size: 12.0pt"> </SPAN><SPAN style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Verdana; mso-bidi-font-family: 'Arial Unicode MS'; mso-bidi-font-size: 12.0pt"><o:p></o:p></SPAN></P> <DIV align=3Dcenter> <TABLE style=3D"BACKGROUND: #f2f2f2; WIDTH: 575px; BORDER-COLLAPSE: collapse; HEIGHT: 39px; mso-shading: windowtext; mso-pattern: gray-5 auto; mso-padding-alt: 0cm 3.5pt 0cm 3.5pt" cellSpacing=3D0 cellPadding=3D0 border=3D0> <TBODY> <TR> <TD style=3D"BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 3.5pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3.5pt; BACKGROUND: none transparent scroll repeat 0% 0%; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 448.9pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8" vAlign=3Dtop width=3D599> <P class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt"><B><SPAN style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Verdana; mso-bidi-font-size: 12.0pt">Incluso:</SPAN></B><B><SPAN style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Verdana; mso-fareast-font-family: 'Arial Unicode MS'; mso-bidi-font-family: 'Arial Unicode MS'; mso-bidi-font-size: 12.0pt"><o:p></o:p></SPAN></B></P></TD></TR> <TR> <TD style=3D"BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 3.5pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3.5pt; BACKGROUND: none transparent scroll repeat 0% 0%; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 448.9pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8" vAlign=3Dtop width=3D599> <P class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt"><SPAN style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-size: 10.5pt"><SPAN style=3D"FONT-SIZE: 8pt; COLOR: black; FONT-FAMILY: Verdana; mso-fareast-font-family: 'Times New Roman'; mso-bidi-font-family: 'Times New Roman'; mso-ansi-language: PT-BR; mso-fareast-language: PT-BR; mso-bidi-language: AR-SA">Material Did=E1tico, Certificado e <SPAN style=3D"mso-spacerun: yes"> </SPAN><I style=3D"mso-bidi-font-style: normal">coffee-break</I></SPAN></SPAN></P></TD></TR></TBODY></TABLE></DIV> <P class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: center" align=3Dcenter><SPAN style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Verdana; mso-bidi-font-size: 12.0pt"> </SPAN><SPAN style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Verdana; mso-bidi-font-family: 'Arial Unicode MS'; mso-bidi-font-size: 12.0pt"><o:p></o:p></SPAN></P> <DIV align=3Dcenter> <TABLE style=3D"BACKGROUND: #f2f2f2; WIDTH: 571px; BORDER-COLLAPSE: collapse; HEIGHT: 202px; mso-shading: windowtext; mso-pattern: gray-5 auto; mso-padding-alt: 0cm 3.5pt 0cm 3.5pt" cellSpacing=3D0 cellPadding=3D0 width=3D571 border=3D0> <TBODY> <TR> <TD style=3D"BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 3.5pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3.5pt; BACKGROUND: none transparent scroll repeat 0% 0%; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 448.9pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8" vAlign=3Dtop width=3D599> <P class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt"><B><SPAN style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Verdana; mso-bidi-font-size: 12.0pt">Data(s) local(s)</SPAN></B><B><SPAN style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Verdana; mso-fareast-font-family: 'Arial Unicode MS'; mso-bidi-font-family: 'Arial Unicode MS'; mso-bidi-font-size: 12.0pt"><o:p></o:p></SPAN></B></P></TD></TR> <TR> <TD style=3D"BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 3.5pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3.5pt; BACKGROUND: none transparent scroll repeat 0% 0%; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 448.9pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8" vAlign=3Dtop width=3D599> <H3 style=3D"MARGIN: 0cm 0cm 0pt 18pt"><SPAN style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-size: 10.5pt"><SPAN style=3D"mso-spacerun: yes"> <P class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt"><SPAN>25/09/2007 <st1:PersonName w:st=3D"on" ProductID=3D"- Ribeir ̄o Preto -">- Ribeir=E3o Preto -</st1:PersonName> SP<SPAN style=3D"mso-tab-count: 2"> </SPAN><o:p></o:p></SPAN></P> <P class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt"><SPAN style=3D"FONT-SIZE: 8pt; FONT-FAMILY: Verdana">28/09/2007 =96 S=E3o Jose dos Campos =96 SP<SPAN class=3D687101818-23082007><FONT face=3DArial color=3D#0000ff size=3D2> </FONT></SPAN></SPAN></P> <P class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt"><SPAN style=3D"FONT-SIZE: 8pt; FONT-FAMILY: Verdana"><SPAN class=3D687101818-23082007> <TABLE width=3D500 align=3Dcenter bgColor=3D#f9f9f9> <TBODY> <TR> <TD><FONT face=3Dverdana color=3D#ff0000 size=3D1><STRONG>Tele-atendimento: (16) 3512-2900</STRONG></FONT></TD></TR> <TR> <TD height=3D10><FONT face=3DArial color=3D#0000ff size=3D2></FONT></TD></TR> <TR> <TD align=3Dmiddle><FONT face=3Dverdana size=3D1><A title=3Dhttp://www.moraescursos.com.br/new/public/index.php?module=3Dservicos_compra_instrucao.php&x=3D1&id=3D443&keys=3Did,null href=3D"http://www.moraescursos.com.br/new/public/index.php?module=3Dservicos_compra_instrucao.php&x=3D2&id=3D394&keys=3Did,null"><STRONG title=3Dhttp://www.moraescursos.com.br/new/public/index.php?module=3Dservicos_compra_instrucao.php&x=3D1&id=3D443&keys=3Did,null>Preencha sua ficha de inscri=E7=E3o</STRONG></A></FONT></TD></TR> <TR> <TD height=3D10></TD></TR> <TR> <TD> <CENTER><FONT face=3Dverdana color=3D#ff0000 size=3D1><STRONG>Moraes Cursos realiza todos conte=FAdos program=E1ticos de seus cursos e semin=E1rios ou qualquer outro tema da necessidade do cliente IN COMPANY. </STRONG></FONT></CENTER></TD></TR> <TR> <TD align=3Dmiddle><FONT face=3Dverdana size=3D1><A title=3Dhttp://www.moraescursos.com.br/company/index.htm href=3D"http://www.moraescursos.com.br/company/index.htm">Solicite uma proposta</A></FONT></TD></TR> <TR> <TD height=3D20></TD></TR> <TR> <TD> <FORM action=3Dhttp://www.moraescursos.com.br/remover/remover.php method=3Dpost> <TABLE align=3Dcenter bgColor=3D#eaeaea border=3D0> <TBODY> <TR> <TD width=3D557> <DIV class=3Dconteudo align=3Dcenter><FONT face=3DVerdana size=3D1>O envio deste e-mail est=E1 de acordo com a pol=EDtica de privacidade da Moraes Cursos & Representa=E7=F5es.Seu e-mail est=E1 registrado em nosso banco de dados se voc=EA discorda do envio deste e-mail por alguma raz=E3o</FONT></DIV> <DIV class=3Dconteudo align=3Dcenter><FONT face=3DVerdana size=3D1><STRONG><FONT color=3D#ff0000>Importante:</FONT> digite seu e-mail abaixo e clique em remover </STRONG></FONT></DIV></TD></TR></TBODY></TABLE> <TABLE align=3Dcenter border=3D0> <TBODY> <TR> <TD aling=3D"center"><INPUT size=3D50 name=3Dremover><INPUT type=3Dsubmit value=3Dremover></TD></TR></TBODY></TABLE> <P></P></FORM></TD></TR></TBODY></TABLE></SPAN></SPAN><SPAN style=3D"FONT-SIZE: 8pt; FONT-FAMILY: Verdana; mso-bidi-font-family: Arial"><o:p></o:p></SPAN></P></SPAN></SPAN></H3></TD></TR></TBODY></TABLE></DIV> <P class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: center" align=3Dcenter><SPAN style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Verdana; mso-bidi-font-size: 12.0pt"> </SPAN><SPAN style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Verdana; mso-bidi-font-family: 'Arial Unicode MS'; mso-bidi-font-size: 12.0pt"><o:p></o:p></SPAN></P> <P class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: center" align=3Dcenter><SPAN style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Verdana; mso-bidi-font-family: Arial; mso-bidi-font-size: 7.5pt"> <o:p></o:p></SPAN></P> <DIV align=3Dcenter><FONT face=3DArial color=3D#0000ff size=3D2></FONT> </DIV> <P class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: center" align=3Dcenter><SPAN style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Verdana; mso-bidi-font-family: 'Arial Unicode MS'; mso-bidi-font-size: 7.5pt"> <o:p></o:p></SPAN></P> <P class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: center" align=3Dcenter><SPAN style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Verdana; mso-bidi-font-size: 12.0pt"> </SPAN><SPAN style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Verdana; mso-bidi-font-family: 'Arial Unicode MS'; mso-bidi-font-size: 12.0pt"><o:p></o:p></SPAN></P> <DIV class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: center" align=3Dcenter><SPAN style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Verdana; mso-bidi-font-size: 12.0pt"></SPAN></DIV> <P class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt"><SPAN style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Verdana; mso-bidi-font-size: 12.0pt"> <o:p></o:p></SPAN></P> <P class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt"><SPAN style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Verdana; mso-bidi-font-size: 12.0pt"> <o:p></o:p></SPAN></P> <P class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt"><SPAN style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Verdana; mso-bidi-font-size: 12.0pt"> <o:p></o:p></SPAN></P> <P class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt"><SPAN style=3D"FONT-SIZE: 8.5pt; 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