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From: Moraes C. & R. <web...@mo...> - 2007-08-15 07:42:49
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<BODY bgColor=3D#ffffff><FONT face=3DArial><FONT size=3D2>
<DIV align=3Dcenter><IMG alt=3D"" hspace=3D0
src=3D"http://www.moraescursos.com.br/mail_mkt/07_2007/icms.jpg" align=3Dbaseline
border=3D0><SPAN lang=3DPT-BR
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana"><o:p></o:p></SPAN><SPAN
lang=3DPT-BR
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana"><o:p></o:p></SPAN></DIV>
<DIV align=3Dcenter><SPAN lang=3DPT-BR
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana"><o:p>
<P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt 35.4pt"><SPAN lang=3DPT-BR
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana"><o:p> </o:p></SPAN></P>
<DIV align=3Dcenter>
<TABLE class=3DMsoNormalTable
style=3D"BACKGROUND: #f2f2f2; WIDTH: 568px; BORDER-COLLAPSE: collapse; HEIGHT: 35px; 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: 16.4pt; 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: 16.4pt; BACKGROUND-COLOR: transparent"
vAlign=3Dtop width=3D"100%">
<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>
<TR style=3D"HEIGHT: 7.9pt; 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; 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"> </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"
cellSpacing=3D0 cellPadding=3D0 width=3D568 border=3D0>
<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"
vAlign=3Dtop width=3D"100%">
<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"> </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"
cellSpacing=3D0 cellPadding=3D0 width=3D564 border=3D0>
<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"
vAlign=3Dtop width=3D"100%">
<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> </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> </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"> </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"
cellSpacing=3D0 cellPadding=3D0 width=3D564 border=3D0>
<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"> </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"
cellSpacing=3D0 cellPadding=3D0 width=3D564 border=3D0>
<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"
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"> </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"
cellSpacing=3D0 cellPadding=3D0 width=3D564 border=3D0>
<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"
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> </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, Pernambuco, Para=EDba, Par=E1, 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. Atua
na =E1rea de Processual Civil com processo falimentar e execu=E7=F5es
civis, Execu=E7=F5es Fiscais, Administra=E7=E3o de Passivo
Fiscal; 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"> </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"
cellSpacing=3D0 cellPadding=3D0 width=3D566 border=3D0>
<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"
vAlign=3Dtop width=3D"100%">
<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>
<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: '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"> </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: 568px; BORDER-COLLAPSE: collapse; HEIGHT: 39px; mso-shading: windowtext; mso-pattern: gray-5 auto; mso-padding-alt: 0in 3.5pt 0in 3.5pt"
cellSpacing=3D0 cellPadding=3D0 width=3D568 border=3D0>
<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"
vAlign=3Dtop width=3D"100%">
<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>
<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"><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 <EM>coffee-break.</EM></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"><SPAN lang=3DPT-BR
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Tahoma"><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"> </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: 568px; BORDER-COLLAPSE: collapse; HEIGHT: 52px; mso-shading: windowtext; mso-pattern: gray-5 auto; mso-padding-alt: 0in 3.5pt 0in 3.5pt"
cellSpacing=3D0 cellPadding=3D0 width=3D568 border=3D0>
<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"
vAlign=3Dtop width=3D"100%">
<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>
<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%">
<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 - 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
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></TD></TR></TBODY></TABLE></DIV>
<DIV align=3Dcenter><FONT face=3DArial size=3D2></FONT> </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">
<TABLE class=3DMsoTableGrid
style=3D"WIDTH: 624px; BORDER-COLLAPSE: collapse; HEIGHT: 65px; mso-padding-alt: 0in 5.4pt 0in 5.4pt; mso-yfti-tbllook: 480"
cellSpacing=3D0 cellPadding=3D0 width=3D572 border=3D0>
<TBODY>
<TR style=3D"mso-yfti-irow: 0; mso-yfti-firstrow: yes; mso-yfti-lastrow: yes">
<TD
style=3D"BORDER-RIGHT: #d4d0c8; PADDING-RIGHT: 5.4pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 5.4pt; 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: center"
align=3Dcenter><SPAN lang=3DPT-BR
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana"><SPAN
class=3Dstyle1><STRONG><SPAN
style=3D"FONT-FAMILY: Verdana; TEXT-DECORATION: none; text-underline: none"><A
href=3D"http://www.moraescursos.com.br/new/public/index.php?module=3Dservicos_compra_instrucao.php&x=3D2&id=3D377&keys=3Did,null">Preencha
j=E1 a sua ficha de inscri=E7=E3o</A></SPAN></STRONG></SPAN></SPAN></P>
<P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt; TEXT-ALIGN: center"
align=3Dcenter><SPAN lang=3DPT-BR
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana"><o:p> </o:p></SPAN></P>
<P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt; TEXT-ALIGN: center"
align=3Dcenter><STRONG><SPAN lang=3DPT-BR
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana">Moraes Cursos
realiza todos conte=FAdos program=E1ticos de seus cursos e semin=E1rios
</SPAN></STRONG></P>
<P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt; TEXT-ALIGN: center"
align=3Dcenter><STRONG><SPAN lang=3DPT-BR
style=3D"FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana">ou qualquer
outro tema da necessidade do cliente IN COMPANY.</SPAN></STRONG></P>
<P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt;...
[truncated message content] |
|
From: Moraes C. & R. <web...@mo...> - 2008-03-01 09:57:40
|
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<BODY bgColor=#ffffff><FONT face=Arial><FONT size=2>
<DIV align=center><IMG alt="" hspace=0
src="http://www.moraescursos.com.br/mail_mkt/07_2007/icms.jpg" align=baseline
border=0><SPAN lang=PT-BR
style="FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana"><o:p></o:p></SPAN><SPAN
lang=PT-BR
style="FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana"><o:p></o:p></SPAN></DIV>
<DIV align=center><SPAN lang=PT-BR
style="FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana"><o:p>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt 35.4pt"><SPAN lang=PT-BR
style="FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana"><o:p> </o:p></SPAN></P>
<DIV align=center>
<TABLE class=MsoNormalTable
style="BACKGROUND: #f2f2f2; WIDTH: 568px; BORDER-COLLAPSE: collapse; HEIGHT: 35px; mso-shading: windowtext; mso-pattern: gray-5 auto; mso-padding-alt: 0in 3.5pt 0in 3.5pt"
cellSpacing=0 cellPadding=0 width=568 border=0>
<TBODY>
<TR style="HEIGHT: 16.4pt; mso-yfti-irow: 0; mso-yfti-firstrow: yes">
<TD
style="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: 16.4pt; BACKGROUND-COLOR: transparent"
vAlign=top width="100%">
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><B><SPAN lang=PT-BR
style="FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Tahoma">ICMS</SPAN></B><STRONG><SPAN
lang=PT-BR
style="FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana"><o:p></o:p></SPAN></STRONG></P></TD></TR>
<TR style="HEIGHT: 7.9pt; mso-yfti-irow: 1; mso-yfti-lastrow: yes">
<TD
style="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=top width="100%">
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN lang=PT-BR
style="FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Tahoma">SERVIÇOS
DE TRANSPORTE</SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN lang=PT-BR
style="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="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 serviço de transporte e seus
tomadores</STRONG></SPAN></o:p></SPAN></P></TD></TR></TBODY></TABLE></DIV>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt 35.4pt; TEXT-ALIGN: center"
align=center><SPAN lang=PT-BR
style="FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana"> </SPAN><SPAN
lang=PT-BR
style="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=center>
<TABLE class=MsoNormalTable
style="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"
cellSpacing=0 cellPadding=0 width=568 border=0>
<TBODY>
<TR style="mso-yfti-irow: 0; mso-yfti-firstrow: yes">
<TD
style="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=top width="100%">
<H1 style="MARGIN: 0in 0in 0pt"><SPAN lang=PT-BR
style="FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana">Objetivo:<o:p></o:p></SPAN></H1></TD></TR>
<TR style="mso-yfti-irow: 1; mso-yfti-lastrow: yes">
<TD
style="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=top width="100%"><SPAN lang=PT-BR
style="FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Tahoma">
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: justify"><SPAN
style="FONT-SIZE: 8.5pt; FONT-FAMILY: Tahoma">Apresentação dos
procedimentos fiscais a serem adotados pelos prestadores do serviço de
transporte e seus tomadores, de acordo com a legislação disciplinadora do
imposto, buscando os esclarecimentos das dúvidas mais freqüentes acerca do
assunto.<o:p></o:p></SPAN></P></SPAN></TD></TR></TBODY></TABLE></DIV>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt 35.4pt; TEXT-ALIGN: center"
align=center><SPAN lang=PT-BR
style="FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana"> </SPAN><SPAN
lang=PT-BR
style="FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 'Arial Unicode MS'"><o:p></o:p></SPAN></P>
<DIV align=center>
<TABLE class=MsoNormalTable
style="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"
cellSpacing=0 cellPadding=0 width=564 border=0>
<TBODY>
<TR style="mso-yfti-irow: 0; mso-yfti-firstrow: yes">
<TD
style="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=top width="100%">
<H4 style="MARGIN: 0in 0in 0pt"><STRONG><SPAN lang=PT-BR
style="FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 'Arial Unicode MS'">Programa:</SPAN></STRONG><SPAN
lang=PT-BR
style="FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana"><o:p></o:p></SPAN></H4></TD></TR>
<TR style="mso-yfti-irow: 1">
<TD
style="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=top width="100%">
<P class=MsoNormal style="MARGIN: 0in 0in 0pt 0.25in"><B><SPAN lang=PT-BR
style="FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Tahoma"><o:p> </o:p></SPAN></B></P><SPAN
lang=PT-BR
style="FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Tahoma">
<P class=MsoNormal
style="MARGIN: 0cm 0cm 0pt 21.3pt; TEXT-ALIGN: justify"><SPAN
style="FONT-SIZE: 8.5pt; FONT-FAMILY: Tahoma">1.Breve conceito do
ICMS;<o:p></o:p></SPAN></P>
<P class=MsoNormal
style="MARGIN: 0cm 0cm 0pt 21.3pt; TEXT-ALIGN: justify"><SPAN
style="FONT-SIZE: 8.5pt; FONT-FAMILY: Tahoma">2.Definição dos Serviços de
transporte e suas espécies;<o:p></o:p></SPAN></P>
<P class=MsoNormal
style="MARGIN: 0cm 0cm 0pt 21.3pt; TEXT-ALIGN: justify"><SPAN
style="FONT-SIZE: 8.5pt; FONT-FAMILY: Tahoma">3.Casos em que há incidência
do ISS;<o:p></o:p></SPAN></P>
<P class=MsoNormal
style="MARGIN: 0cm 0cm 0pt 21.3pt; TEXT-ALIGN: justify"><SPAN
style="FONT-SIZE: 8.5pt; FONT-FAMILY: Tahoma">4.Inscrição no Cadastro de
Contribuintes do ICMS;<o:p></o:p></SPAN></P>
<P class=MsoNormal
style="MARGIN: 0cm 0cm 0pt 21.3pt; TEXT-ALIGN: justify"><SPAN
style="FONT-SIZE: 8.5pt; FONT-FAMILY: Tahoma">5.Contribuinte;<o:p></o:p></SPAN></P>
<P class=MsoNormal
style="MARGIN: 0cm 0cm 0pt 21.3pt; TEXT-ALIGN: justify"><SPAN
style="FONT-SIZE: 8.5pt; FONT-FAMILY: Tahoma">6.Fato gerador do
ICMS;<o:p></o:p></SPAN></P>
<P class=MsoNormal
style="MARGIN: 0cm 0cm 0pt 21.3pt; TEXT-ALIGN: justify"><SPAN
style="FONT-SIZE: 8.5pt; FONT-FAMILY: Tahoma">7.Alíquota e Base de
cálculo; <o:p></o:p></SPAN></P>
<P class=MsoNormal
style="MARGIN: 0cm 0cm 0pt 21.3pt; TEXT-ALIGN: justify"><SPAN
style="FONT-SIZE: 8.5pt; FONT-FAMILY: Tahoma">8.Cláusulas comerciais - FOB
e CIF; <o:p></o:p></SPAN></P>
<P class=MsoNormal
style="MARGIN: 0cm 0cm 0pt 21.3pt; TEXT-ALIGN: justify"><SPAN
style="FONT-SIZE: 8.5pt; FONT-FAMILY: Tahoma">9.Documentos fiscais;
<o:p></o:p></SPAN></P>
<P class=MsoNormal
style="MARGIN: 0cm 0cm 0pt 21.3pt; TEXT-ALIGN: justify"><SPAN
style="FONT-SIZE: 8.5pt; FONT-FAMILY: Tahoma">10.Código Fiscal de Operação
e Prestação;<o:p></o:p></SPAN></P>
<P class=MsoNormal
style="MARGIN: 0cm 0cm 0pt 21.3pt; TEXT-ALIGN: justify"><SPAN
style="FONT-SIZE: 8.5pt; FONT-FAMILY: Tahoma">11.Lançamento englobado dos
conhecimentos de transportes pelo Tomador; <o:p></o:p></SPAN></P>
<P class=MsoNormal
style="MARGIN: 0cm 0cm 0pt 21.3pt; TEXT-ALIGN: justify"><SPAN
style="FONT-SIZE: 8.5pt; FONT-FAMILY: Tahoma">12.Substituição Tributária -
Responsabilidade do Tomador;<o:p></o:p></SPAN></P>
<P class=MsoNormal
style="MARGIN: 0cm 0cm 0pt 21.3pt; TEXT-ALIGN: justify"><SPAN
style="FONT-SIZE: 8.5pt; FONT-FAMILY: Tahoma">13.Mercadorias sujeitas ao
regime de substituição tributária; <o:p></o:p></SPAN></P>
<P class=MsoNormal
style="MARGIN: 0cm 0cm 0pt 21.3pt; TEXT-ALIGN: justify"><SPAN
style="FONT-SIZE: 8.5pt; FONT-FAMILY: Tahoma">14.Crédito do ICMS pelos
transportadores; <o:p></o:p></SPAN></P>
<P class=MsoNormal
style="MARGIN: 0cm 0cm 0pt 21.3pt; TEXT-ALIGN: justify"><SPAN
style="FONT-SIZE: 8.5pt; FONT-FAMILY: Tahoma">15.Crédito do ICMS incidente
so<st1:PersonName w:st="on">br</st1:PersonName>e o serviço de transporte
pelos tomadores;<o:p></o:p></SPAN></P>
<P class=MsoNormal
style="MARGIN: 0cm 0cm 0pt 21.3pt; TEXT-ALIGN: justify"><SPAN
style="FONT-SIZE: 8.5pt; FONT-FAMILY: Tahoma">16.Demais prestações de
serviços de transporte;<o:p></o:p></SPAN></P>
<P class=MsoNormal
style="MARGIN: 0cm 0cm 0pt 21.3pt; TEXT-ALIGN: justify"><SPAN
style="FONT-SIZE: 8.5pt; FONT-FAMILY: Tahoma">17.Utilização do crédito
acumulado do ICMS nos serviços de transporte; <o:p></o:p></SPAN></P>
<P class=MsoNormal
style="MARGIN: 0cm 0cm 0pt 21.3pt; TEXT-ALIGN: justify"><SPAN
style="FONT-SIZE: 8.5pt; FONT-FAMILY: Tahoma">18.Penalidades aplicáveis
aos transportadores de mercadorias;<o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt 0.25in"><FONT face=Arial
size=2></FONT></SPAN></P></TD></TR>
<TR style="mso-yfti-irow: 2; mso-yfti-lastrow: yes">
<TD
style="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=top width="100%">
<P class=MsoNormal
style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><B><SPAN lang=PT-BR
style="FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Arial"><o:p> </o:p></SPAN></B></P></TD></TR></TBODY></TABLE></DIV>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt 35.4pt; TEXT-ALIGN: center"
align=center><SPAN lang=PT-BR
style="FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana"> </SPAN><SPAN
lang=PT-BR
style="FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 'Arial Unicode MS'"><o:p></o:p></SPAN></P>
<DIV align=center>
<TABLE class=MsoNormalTable
style="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"
cellSpacing=0 cellPadding=0 width=564 border=0>
<TBODY>
<TR style="HEIGHT: 15.5pt; mso-yfti-irow: 0; mso-yfti-firstrow: yes">
<TD
style="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=top width="100%">
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><STRONG><SPAN lang=PT-BR
style="FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana">Carga horária
e período:</SPAN></STRONG><SPAN lang=PT-BR
style="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="mso-yfti-irow: 1; mso-yfti-lastrow: yes">
<TD
style="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=top width="100%">
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN lang=PT-BR
style="FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Tahoma">Carga
horária: 8<BR>Horário: 8h às 12 e 13h30 às 18h</SPAN><SPAN lang=PT-BR
style="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=MsoNormal style="MARGIN: 0in 0in 0pt 35.4pt; TEXT-ALIGN: center"
align=center><SPAN lang=PT-BR
style="FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana"> </SPAN><SPAN
lang=PT-BR
style="FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 'Arial Unicode MS'"><o:p></o:p></SPAN></P>
<DIV align=center>
<TABLE class=MsoNormalTable
style="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"
cellSpacing=0 cellPadding=0 width=564 border=0>
<TBODY>
<TR style="mso-yfti-irow: 0; mso-yfti-firstrow: yes">
<TD
style="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=top width="100%">
<H2 style="MARGIN: 0in 0in 0pt"><SPAN lang=PT-BR
style="FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana">Público
Alvo:<o:p></o:p></SPAN></H2></TD></TR>
<TR style="mso-yfti-irow: 1; mso-yfti-lastrow: yes">
<TD
style="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=top width="100%">
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN lang=PT-BR
style="FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Tahoma">Profissionais
que atuam na área fiscal, como assistente, supervisor, gerente da área
fiscal, contadores, advogados e demais interessados no tema.</SPAN><SPAN
lang=PT-BR
style="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=MsoNormal style="MARGIN: 0in 0in 0pt 35.4pt; TEXT-ALIGN: center"
align=center><SPAN lang=PT-BR
style="FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana"> </SPAN><SPAN
lang=PT-BR
style="FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 'Arial Unicode MS'"><o:p></o:p></SPAN></P>
<DIV align=center>
<TABLE class=MsoNormalTable
style="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"
cellSpacing=0 cellPadding=0 width=564 border=0>
<TBODY>
<TR style="mso-yfti-irow: 0; mso-yfti-firstrow: yes">
<TD
style="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=top width="100%">
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><B><I><SPAN lang=PT-BR
style="FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana">Facilitador(s)</SPAN></I></B><B><I><SPAN
lang=PT-BR
style="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="mso-yfti-irow: 1; mso-yfti-lastrow: yes">
<TD
style="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=top width="100%"><SPAN lang=PT-BR
style="FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Tahoma">
<P class=MsoBodyText2
style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: normal"><SPAN
style="FONT-SIZE: 8.5pt; FONT-FAMILY: Tahoma"><STRONG> </STRONG></SPAN><st1:PersonName
w:st="on" ProductID="LEONARDO DE ANDRADE -"><st1:PersonName w:st="on"
ProductID="LEONARDO DE ANDRADE"><SPAN
style="FONT-SIZE: 8.5pt; FONT-FAMILY: Tahoma"><STRONG>LEONARDO DE
ANDRADE</STRONG></SPAN></st1:PersonName><SPAN
style="FONT-SIZE: 8.5pt; FONT-FAMILY: Tahoma">
-</SPAN></st1:PersonName><SPAN
style="FONT-SIZE: 8.5pt; FONT-FAMILY: Tahoma"> <SPAN
style="COLOR: black">Graduado em Direito. Foi consultor do Grupo
IOB/THOMSON na área de impostos indiretos; especialização nos Estados:
Alagoas, Pernambuco, Paraíba, Pará, Rio Grande do
Norte, Rio de Janeiro, Minas Gerais, São Paulo e Espírito Santo;
especialização nos municípios de: São Paulo, Rio de Janeiro, Belo
Horizonte, Curitiba, Vitória. Atuante na elaboração de cursos voltados à
área jurídico/ fiscal para aperfeiçoamento e reciclagem profissional, atua
também como consultor na área de impostos indiretos; levantamento fiscal
de operações; pesquisa de legislação de impostos indiretos; planejamento
tributário na área de logística, alimentos e indústria de aço. Atua
na área de Processual Civil com processo falimentar e execuções
civis, Execuções Fiscais, Administração de Passivo
Fiscal; Administração Passiva Bancária com ênfase na redução de
débitos, blindagem patrimonial e renegociação de débito judicial e pré -
judicial; Regularização Fiscal visando emissão de certidões, e
parcelamento e pagamentos de débitos fiscais administrativos e judiciais.
Elaboração de cursos e palestras em todo Brasil na área de impostos
indiretos, e vem atuando fortemente como advogado contencioso na área
tributária, assessoria e
consultoria.</SPAN><o:p></o:p></SPAN></P></SPAN></TD></TR></TBODY></TABLE></DIV>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt 35.4pt; TEXT-ALIGN: center"
align=center><SPAN lang=PT-BR
style="FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana"> </SPAN><SPAN
lang=PT-BR
style="FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 'Arial Unicode MS'"><o:p></o:p></SPAN></P>
<DIV align=center>
<TABLE class=MsoNormalTable
style="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"
cellSpacing=0 cellPadding=0 width=566 border=0>
<TBODY>
<TR style="mso-yfti-irow: 0; mso-yfti-firstrow: yes">
<TD
style="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=top width="100%">
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><B><SPAN lang=PT-BR
style="FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana">Investimento:</SPAN></B><SPAN
lang=PT-BR
style="FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Tahoma">
</SPAN><B><SPAN lang=PT-BR
style="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>
<TR style="mso-yfti-irow: 1; mso-yfti-lastrow: yes">
<TD
style="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=top width="100%">
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN lang=PT-BR
style="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=MsoNormal style="MARGIN: 0in 0in 0pt 35.4pt; TEXT-ALIGN: center"
align=center><SPAN lang=PT-BR
style="FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana"> </SPAN><SPAN
lang=PT-BR
style="FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 'Arial Unicode MS'"><o:p></o:p></SPAN></P>
<DIV align=center>
<TABLE class=MsoNormalTable
style="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"
cellSpacing=0 cellPadding=0 width=568 border=0>
<TBODY>
<TR style="mso-yfti-irow: 0; mso-yfti-firstrow: yes">
<TD
style="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=top width="100%">
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><B><SPAN lang=PT-BR
style="FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana">Incluso:</SPAN></B><B><SPAN
lang=PT-BR
style="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>
<TR style="mso-yfti-irow: 1">
<TD
style="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=top width="100%">
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN lang=PT-BR
style="FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Tahoma">Incluso:
Material Didático, certificado
e <EM>coffee-break.</EM></SPAN></P></TD></TR>
<TR style="mso-yfti-irow: 2; mso-yfti-lastrow: yes">
<TD
style="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=top width="100%">
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN lang=PT-BR
style="FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Tahoma"><o:p> </o:p></SPAN></P></TD></TR></TBODY></TABLE></DIV>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt 35.4pt; TEXT-ALIGN: center"
align=center><SPAN lang=PT-BR
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<H3 style="MARGIN: 0in 0in 0pt"><SPAN lang=PT-BR
style="FONT-WEIGHT: normal; FONT-SIZE: 8.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Tahoma">06/03/2008 - Campinas -
SP<BR></SPAN><SPAN lang=PT-BR
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e Inscrições: <FONT color=#ff0000>16.3512 2900</FONT></SPAN><SPAN
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