From: Moraes C. & R. <web...@mo...> - 2007-04-24 07:17:42
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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" xmlns:st1 =3D "urn:schemas-microsoft-com:office:smarttags"><HEAD> <META http-equiv=3DContent-Type content=3Dtext/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> <DIV align=3Dcenter> <IMG alt=3D"" hspace=3D0 src=3D"http://www.moraescursos.com.br/mail_mkt/05_2007/dipj.jpg" align=3Dbaseline border=3D0> </DIV> <DIV align=3Dcenter> <TABLE style=3D"BACKGROUND: #f2f2f2; WIDTH: 570px; BORDER-COLLAPSE: collapse; HEIGHT: 39px; mso-shading: windowtext; mso-pattern: gray-5 auto; mso-padding-alt: 0cm3.5pt0cm3.5pt" cellSpacing=3D0 cellPadding=3D0 width=3D570 border=3D0> <TBODY> <TR> <TD style=3D"BORDER-RIGHT: #c0c0c0; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; BACKGROUND: none transparent scroll repeat 0% 0%; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 448.9pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #c0c0c0" 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">Semin=E1rio =BB </SPAN></STRONG><SPAN style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-size: 10.5pt">DIPJ- 2006 =96 LUCRO REAL</SPAN><STRONG><SPAN style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Verdana; mso-bidi-font-size: 12.0pt"><o:p></o:p></SPAN></STRONG></P></TD></TR> <TR> <TD style=3D"BORDER-RIGHT: #c0c0c0; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; BACKGROUND: none transparent scroll repeat 0% 0%; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 448.9pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #c0c0c0" vAlign=3Dtop width=3D599> <P class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt"><B><SPAN style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-size: 10.5pt"> <o:p></o:p></SPAN></B></P> <P class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt" align=3Dcenter><B><SPAN style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-size: 10.5pt">COMO APURAR E PREENCHER A DIPJ</SPAN></B><SPAN style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Verdana; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: 'Arial UnicodeMS'; mso-bidi-font-family: 'ArialUnicode MS'"><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-size: 12.0pt; mso-fareast-font-family: 'Arial UnicodeMS'; mso-bidi-font-family: 'ArialUnicodeMS'"><o:p></o:p></SPAN></P> <DIV align=3Dcenter> <TABLE style=3D"BACKGROUND: #f2f2f2; WIDTH: 567px; BORDER-COLLAPSE: collapse; HEIGHT: 182px; mso-shading: windowtext; mso-pattern: gray-5 auto; mso-padding-alt: 0cm3.5pt0cm3.5pt" cellSpacing=3D0 cellPadding=3D0 border=3D0> <TBODY> <TR> <TD style=3D"BORDER-RIGHT: #c0c0c0; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; BACKGROUND: none transparent scroll repeat 0% 0%; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 448.9pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #c0c0c0" 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">Objetivo:<o:p></o:p></SPAN></H1></TD></TR> <TR> <TD style=3D"BORDER-RIGHT: #c0c0c0; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; BACKGROUND: none transparent scroll repeat 0% 0%; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 448.9pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #c0c0c0" 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"> <o:p></o:p></SPAN></P><SPAN style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-size: 10.5pt"><SPAN style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Verdana"> <P class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: justify"><SPAN style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Verdana">O <B style=3D"mso-bidi-font-weight: normal">preenchimento da DIPJ, para as empresas tributadas com base no lucro real</B>, =E9 mat=E9ria bastante complexa,<SPAN style=3D"mso-spacerun: yes"> </SPAN>em virtude da quantidade enorme de legisla=E7=F5es que<SPAN style=3D"mso-spacerun: yes"> </SPAN>regem os diversos tributos a serem declarados e a rapidez<SPAN style=3D"mso-spacerun: yes"> </SPAN>com que as mesmas vem se alterando<SPAN style=3D"mso-spacerun: yes"> </SPAN>constantemente.<o:p></o:p></SPAN></P> <P class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: justify"><SPAN style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Verdana">Assim, no intuito de minimizar a inseguran=E7a e dificuldade que<SPAN style=3D"mso-spacerun: yes"> </SPAN>inevitavelmente recai<SPAN style=3D"mso-spacerun: yes"> </SPAN>sobre os profissionais respons=E1veis por esta obriga=E7=E3o tribut=E1ria, este Semin=E1rio tem por objetivo, proporcionar aos participantes informa=E7=F5es claras e precisas sobre o que e <B style=3D"mso-bidi-font-weight: normal">como deve ser declarado</B>, para que tenham<SPAN style=3D"mso-spacerun: yes"> </SPAN>a seguran=E7a necess=E1ria em rela=E7=E3o ao correto preenchimento da Declara=E7=E3o e assim, evitar problemas futuros com a fiscaliza=E7=E3o federal.<o:p></o:p></SPAN></P> <P class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: justify"><SPAN style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Verdana">Para tanto, o Semin=E1rio ser=E1 realizado, no campo objetivo, com<SPAN style=3D"mso-spacerun: yes"> </SPAN>abordagem das legisla=E7=F5es envolvidas e de acordo com o programa oficial ( PGD/DIPJ-2007) disponibilizado pela Receita Federal,<SPAN style=3D"mso-spacerun: yes"> </SPAN>para as empresas submetidas ao<SPAN style=3D"mso-spacerun: yes"> </SPAN>lucro real. </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-size: 12.0pt; mso-bidi-font-family: 'Arial UnicodeMS'"><o:p></o:p></SPAN></P> <DIV align=3Dcenter> <TABLE style=3D"BACKGROUND: #f2f2f2; WIDTH: 567px; BORDER-COLLAPSE: collapse; HEIGHT: 364px; mso-shading: windowtext; mso-pattern: gray-5 auto; mso-padding-alt: 0cm3.5pt0cm3.5pt" cellSpacing=3D0 cellPadding=3D0 border=3D0> <TBODY> <TR> <TD style=3D"BORDER-RIGHT: #c0c0c0; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; BACKGROUND: none transparent scroll repeat 0% 0%; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 448.9pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #c0c0c0" 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: #c0c0c0; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; BACKGROUND: none transparent scroll repeat 0% 0%; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 448.9pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #c0c0c0" 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"> <o:p></o:p></SPAN></B></P><SPAN style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-size: 10.5pt"><SPAN style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Verdana"> <P class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: justify"><SPAN style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Verdana">01-<SPAN style=3D"mso-spacerun: yes"> </SPAN>Tributos a Serem Declarados<o:p></o:p></SPAN></P> <P class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: justify"><SPAN style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Verdana">02-<SPAN style=3D"mso-spacerun: yes"> </SPAN>Prazo de Apresenta=E7=E3o <o:p></o:p></SPAN></P> <P class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: justify"><SPAN style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Verdana">03-<SPAN style=3D"mso-spacerun: yes"> </SPAN>Penalidades : Entrega Fora do Prazo<o:p></o:p></SPAN></P> <P class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: justify"><SPAN style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Verdana">03.Cont. =96 Penalidades: Redu=E7=E3o da Multa<o:p></o:p></SPAN></P> <P class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: justify"><SPAN style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Verdana">04- Documentos Cont=E1beis e Fiscais =96 Arquivos eletr=F4nicos <o:p></o:p></SPAN></P> <P class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: justify"><SPAN style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Verdana">05- Documentos Cont=E1beis e Fiscais =96 Decad=EAncia <o:p></o:p></SPAN></P> <P class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: justify"><SPAN style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Verdana">06- Lucro Real: Fichas Obrigat=F3rias<o:p></o:p></SPAN></P> <P class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: justify"><SPAN style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Verdana">07- Lucro Real: Fichas Espec=EDficas =96 PJ em Geral<o:p></o:p></SPAN></P> <P class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: justify"><SPAN style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Verdana">08- Lucro Real:Fichas Espec=EDficas =96 Institui=E7=F5es Financeiras<o:p></o:p></SPAN></P> <P class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: justify"><SPAN style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Verdana">09- Lucro Real: Fichas Espec=EDficas- Seg./Cap./Prev.Privada<o:p></o:p></SPAN></P> <P class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: justify"><SPAN style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Verdana">10- Fichas<SPAN style=3D"mso-spacerun: yes"> </SPAN><st1:metricconverter ProductID=3D"01 a" w:st=3D"on">01 a</st1:metricconverter> 03 : Cadastro da Empresa<o:p></o:p></SPAN></P> <P class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: justify"><SPAN style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Verdana">11- Ficha 04-A: Custo dos Bens e Servi=E7os Vendidos<o:p></o:p></SPAN></P> <P class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: justify"><SPAN style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Verdana">12- Ficha 05-A: Despesas Operacionais<o:p></o:p></SPAN></P> <P class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: justify"><SPAN style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Verdana">13- Ficha 06-A: Demonstra=E7=E3o do Resultado<o:p></o:p></SPAN></P> <P class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: justify"><SPAN style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Verdana">14- Ficha 09-A: Demonstra=E7=E3o do Lucro Real<o:p></o:p></SPAN></P> <P class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: justify"><SPAN style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Verdana">15- Ficha 11: C=E1lculo do IR Mensal por Estimativa<o:p></o:p></SPAN></P> <P class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: justify"><SPAN style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Verdana">16- Ficha 12-A: C=E1lculo do IR sobre o Lucro Real<o:p></o:p></SPAN></P> <P class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: justify"><SPAN style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Verdana">17- Ficha 16: C=E1lculo da CSL Mensal por Estimativa<o:p></o:p></SPAN></P> <P class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: justify"><SPAN style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Verdana">18- Ficha 17: C=E1lculo da CSL Real <o:p></o:p></SPAN></P> <P class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: justify"><SPAN style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Verdana">18Cont.- Ficha 17: C=E1lculo da CSL Real <o:p></o:p></SPAN></P> <P class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: justify"><SPAN style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Verdana">19-<SPAN style=3D"mso-spacerun: yes"> </SPAN>Ficha 36-A: Balan=E7o Patrimonial =96Ativo<o:p></o:p></SPAN></P> <P class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: justify"><SPAN style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Verdana">20- Ficha 37-A: Balan=E7o Patrimonial =96 Passivo<o:p></o:p></SPAN></P> <P class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: justify"><SPAN style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Verdana">21- Ficha 38- Demonstra=E7=E3o<SPAN style=3D"mso-spacerun: yes"> </SPAN>Lucros/ Preju=EDzos Acumulados<o:p></o:p></SPAN></P> <P class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: justify"><SPAN style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Verdana">22-Fichas <st1:metricconverter ProductID=3D"40 a" w:st=3D"on">40 a</st1:metricconverter> 45: Informa=E7=F5es Econ=F4micas<o:p></o:p></SPAN></P> <P class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: justify"><SPAN style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Verdana">23- Ficha 40: Com=E9rcio Eletr=F4nico e Tec. Informa=E7=E3o<o:p></o:p></SPAN></P> <P class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: justify"><SPAN style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Verdana">24- Ficha 41- Com=E9rcio Eletr=F4nico<o:p></o:p></SPAN></P> <P class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: justify"><SPAN style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Verdana">25- Ficha 42- Royalties Recebidos<o:p></o:p></SPAN></P> <P class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: justify"><SPAN style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Verdana">26- Ficha 43- Explora=E7=E3o dos<SPAN style=3D"mso-spacerun: yes"> </SPAN>Direitos Patrimoniais<o:p></o:p></SPAN></P> <P class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: justify"><SPAN lang=3DES-TRAD style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Verdana; mso-ansi-language: ES-TRAD">27- Ficha 44- Royalties Pagos<o:p></o:p></SPAN></P> <P class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: justify"><SPAN style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Verdana">28-Ficha 45 =96 Pagtos/Remessas de Servi=E7os, Juros e Dividendos<o:p></o:p></SPAN></P> <P class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: justify"><SPAN style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Verdana">29- Ficha 47-A: Rendimentos de Dirigentes, S=F3cios ou Titular<o:p></o:p></SPAN></P> <P class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: justify"><SPAN style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Verdana">30- Ficha 50: Demonstrativo do IR e CSLL Retidos na<SPAN style=3D"mso-spacerun: yes"> </SPAN>Fonte<o:p></o:p></SPAN></P> <P class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: justify"><SPAN style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Verdana">31- Ficha 53-A: Outras Informa=E7=F5es<BR><B style=3D"mso-bidi-font-weight: normal"><o:p></o:p></B></SPAN></P></SPAN><FONT size=3D2> <P class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: center" align=3Dcenter><B style=3D"mso-bidi-font-weight: normal"><SPAN style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Arial">Importante:TRAZER CALCULADORA SIMPLES</SPAN></B><SPAN style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana"><o:p></o:p></SPAN></P></FONT></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-size: 12.0pt; mso-bidi-font-family: 'Arial UnicodeMS'"><o:p></o:p></SPAN></P> <DIV align=3Dcenter> <TABLE style=3D"BACKGROUND: #f2f2f2; WIDTH: 571px; BORDER-COLLAPSE: collapse; HEIGHT: 39px; mso-shading: windowtext; mso-pattern: gray-5 auto; mso-padding-alt: 0cm3.5pt0cm3.5pt" cellSpacing=3D0 cellPadding=3D0 border=3D0> <TBODY> <TR> <TD style=3D"BORDER-RIGHT: #c0c0c0; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; BACKGROUND: none transparent scroll repeat 0% 0%; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 448.9pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #c0c0c0" 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-bidi-font-size: 12.0pt; mso-fareast-font-family: 'Arial UnicodeMS'; mso-bidi-font-family: 'ArialUnicode MS'"><o:p></o:p></SPAN></P></TD></TR> <TR> <TD style=3D"BORDER-RIGHT: #c0c0c0; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; BACKGROUND: none transparent scroll repeat 0% 0%; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 448.9pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #c0c0c0" 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</SPAN><SPAN style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-size: 9.5pt"><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 13h =E0s 17h</SPAN><SPAN style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Verdana; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: 'Arial UnicodeMS'; mso-bidi-font-family: 'ArialUnicode MS'"><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-size: 12.0pt; mso-bidi-font-family: 'Arial UnicodeMS'"><o:p></o:p></SPAN></P> <DIV align=3Dcenter> <TABLE style=3D"BACKGROUND: #f2f2f2; WIDTH: 571px; BORDER-COLLAPSE: collapse; HEIGHT: 39px; mso-shading: windowtext; mso-pattern: gray-5 auto; mso-padding-alt: 0cm3.5pt0cm3.5pt" cellSpacing=3D0 cellPadding=3D0 border=3D0> <TBODY> <TR> <TD style=3D"BORDER-RIGHT: #c0c0c0; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; BACKGROUND: none transparent scroll repeat 0% 0%; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 448.9pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #c0c0c0" 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: #c0c0c0; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; BACKGROUND: none transparent scroll repeat 0% 0%; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 448.9pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #c0c0c0" 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"> <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">contabilistas, consultores, administradores, e demais profissionais interessados na mat=E9ria.</SPAN><SPAN style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Verdana; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: 'Arial UnicodeMS'; mso-bidi-font-family: 'ArialUnicode MS'"><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-size: 12.0pt; mso-bidi-font-family: 'Arial UnicodeMS'"><o:p></o:p></SPAN></P> <DIV align=3Dcenter> <TABLE style=3D"BACKGROUND: #f2f2f2; WIDTH: 573px; BORDER-COLLAPSE: collapse; HEIGHT: 78px; mso-shading: windowtext; mso-pattern: gray-5 auto; mso-padding-alt: 0cm3.5pt0cm3.5pt" cellSpacing=3D0 cellPadding=3D0 border=3D0> <TBODY> <TR> <TD style=3D"BORDER-RIGHT: #c0c0c0; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; BACKGROUND: none transparent scroll repeat 0% 0%; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 448.9pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #c0c0c0" 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-bidi-font-size: 12.0pt; mso-fareast-font-family: 'Arial UnicodeMS'; mso-bidi-font-family: 'ArialUnicode MS'"><o:p></o:p></SPAN></I></B></P></TD></TR> <TR> <TD style=3D"BORDER-RIGHT: #c0c0c0; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; BACKGROUND: none transparent scroll repeat 0% 0%; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 448.9pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #c0c0c0" 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">DORAC=CD DE F=C1TIMA DA SILVA BOBOJC</SPAN></STRONG><SPAN style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-size: 10.5pt"><BR></P> <P class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: justify"><EM><SPAN style=3D"FONT-SIZE: 8.5pt; FONT-STYLE: normal; FONT-FAMILY: Verdana; mso-bidi-font-family: Arial; mso-bidi-font-style: italic">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<SPAN style=3D"mso-spacerun: yes"> </SPAN>Consultora Tribut=E1ria, Respons=E1vel pela Regional de Ribeir=E3o Preto por mais de doze anos. H=E1 v=E1rios anos realiza Palestras, Cursos e Semin=E1rios na =E1rea Cont=E1bil e Tribut=E1ria. </SPAN></EM><SPAN style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Verdana; mso-bidi-font-family: Arial; mso-bidi-font-style: italic"><o:p></o:p></SPAN></P></SPAN><SPAN style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Verdana; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: 'Arial UnicodeMS'; mso-bidi-font-family: 'ArialUnicode MS'"><o:p></o: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-size: 12.0pt; mso-bidi-font-family: 'Arial UnicodeMS'"><o:p></o:p></SPAN></P> <DIV align=3Dcenter> <TABLE style=3D"BACKGROUND: #f2f2f2; WIDTH: 573px; BORDER-COLLAPSE: collapse; HEIGHT: 26px; mso-shading: windowtext; mso-pattern: gray-5 auto; mso-padding-alt: 0cm3.5pt0cm3.5pt" cellSpacing=3D0 cellPadding=3D0 border=3D0> <TBODY> <TR> <TD style=3D"BORDER-RIGHT: #c0c0c0; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; BACKGROUND: none transparent scroll repeat 0% 0%; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 448.9pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #c0c0c0" 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-bidi-font-size: 12.0pt; mso-fareast-font-family: 'Arial UnicodeMS'; mso-bidi-font-family: 'ArialUnicode MS'"><o:p></o:p></SPAN></B></P></TD></TR> <TR> <TD style=3D"BORDER-RIGHT: #c0c0c0; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; BACKGROUND: none transparent scroll repeat 0% 0%; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 448.9pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #c0c0c0" 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: 9.5pt">Favor consultar Tele-atendimento</SPAN><SPAN style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Verdana; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: 'Arial UnicodeMS'; mso-bidi-font-family: 'ArialUnicode MS'"><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-size: 12.0pt; mso-bidi-font-family: 'Arial UnicodeMS'"><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: 0cm3.5pt0cm3.5pt" cellSpacing=3D0 cellPadding=3D0 border=3D0> <TBODY> <TR> <TD style=3D"BORDER-RIGHT: #c0c0c0; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; BACKGROUND: none transparent scroll repeat 0% 0%; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 448.9pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #c0c0c0" 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-bidi-font-size: 12.0pt; mso-fareast-font-family: 'Arial UnicodeMS'; mso-bidi-font-family: 'ArialUnicode MS'"><o:p></o:p></SPAN></B></P></TD></TR> <TR> <TD style=3D"BORDER-RIGHT: #c0c0c0; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; BACKGROUND: none transparent scroll repeat 0% 0%; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 448.9pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #c0c0c0" 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">Material Did=E1tico (apostila, Manual do IRPJ 2007 , caneta personalizada,crach=E1 de identifica=E7=E3o) certificado,coffee-break manh=E3 e tarde</SPAN><SPAN style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Verdana; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: 'Arial UnicodeMS'; mso-bidi-font-family: 'ArialUnicode MS'"><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-size: 12.0pt; mso-bidi-font-family: 'Arial UnicodeMS'"><o:p></o:p></SPAN></P> <DIV align=3Dcenter> <TABLE style=3D"BACKGROUND: #f2f2f2; WIDTH: 571px; BORDER-COLLAPSE: collapse; HEIGHT: 65px; mso-shading: windowtext; mso-pattern: gray-5 auto; mso-padding-alt: 0cm3.5pt0cm3.5pt" cellSpacing=3D0 cellPadding=3D0 width=3D571 border=3D0> <TBODY> <TR> <TD style=3D"BORDER-RIGHT: #c0c0c0; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; BACKGROUND: none transparent scroll repeat 0% 0%; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 448.9pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #c0c0c0" 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></P><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"><SPAN style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Verdana">17/05/2007 =96 Ribeir=E3o <st1:PersonName ProductID=3D"Preto - SP" w:st=3D"on">Preto - SP</st1:PersonName><o:p></o:p></SPAN></P> <P class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt"><SPAN>21/05/2007 =96 Rio <st1:PersonName ProductID=3D"Claro - SP" w:st=3D"on">Claro - SP</st1:PersonName><STRONG><SPAN style=3D"mso-tab-count: 2"> </SPAN><SPAN style=3D"mso-tab-count: 1"> </SPAN><o:p></o:p></STRONG></SPAN></P> <P class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt"><SPAN style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Verdana; mso-bidi-font-family: Arial">22/05/2007 =96 S=E3o Jos=E9 do Rio Preto =96 SP<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-family: Arial">24/05/2007 =96 <st1:PersonName ProductID=3D"Campinas - SP" w:st=3D"on">Campinas<SPAN style=3D"mso-spacerun: yes"> </SPAN>- SP</st1:PersonName><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-family: Arial">25/05/2007 =96 S=E3o Jos=E9 dos Campos -<SPAN style=3D"mso-spacerun: yes"> </SPAN>SP<o:p></o:p></SPAN></P> <P class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt"><FONT face=3DArial size=3D2></FONT></SPAN> </P></TD></TR> <TR> <TD style=3D"BORDER-RIGHT: #c0c0c0; PADDING-RIGHT: 3.5pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 3.5pt; BACKGROUND: none transparent scroll repeat 0% 0%; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 448.9pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #c0c0c0" vAlign=3Dtop width=3D599><SPAN style=3D"FONT-SIZE: 8.5pt; FONT-FAMILY: Verdana; mso-bidi-font-size: 12.0pt"><FONT size=3D2><FONT color=3D#ff0000> <P class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: center" align=3Dcenter><FONT face=3DArial color=3D#000000></FONT></FONT></FONT><o:p> </P></o:p></SPAN> <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: 10.0pt"> <o:p></o:p></SPAN></STRONG></P> <H3 style=3D"MARGIN: 0cm 0cm 0pt"><EM><SPAN style=3D"FONT-SIZE: 8.5pt; COLOR: #993300; FONT-FAMILY: Verdana; mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 'Times NewRoman'">Informa=E7=F5es:</SPAN></EM><SPAN style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-size: 13.5pt; mso-bidi-font-family: 'Times NewRoman'"><o:p></o:p></SPAN></H3> <H3 style=3D"MARGIN: 0cm 0cm 0pt"><SPAN class=3Dblack><SPAN style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-size: 10.0pt; mso-bidi-font-family: 'Times NewRoman'">Fone: </SPAN></SPAN><STRONG><SPAN style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-size: 10.0pt; mso-bidi-font-family: 'Times NewRoman'"><FONT color=3D#ff0000>(16) 3512-2900</FONT></SPAN></STRONG></H3> <H3 style=3D"MARGIN: 0cm 0cm 0pt"><STRONG><SPAN style=3D"FONT-SIZE: 8.5pt; 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