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Critérios Avaliados

Número Descrição Quantidade Linhas Código Fonte
1.1.3 Presença de CSS(s) in-line 6270 61 80 81 96 97 108 109 109 111 112 113 115 116 117 118 119 124 125 126 130 131 132 134 135 139 140 146 147 151 152 154 155 156 162 163 164 172 173 174 180 181 182 188 189 190 195 196 200 201 206 207 211 213 220 221 230 231 232 235 236 237 243 244 245 249 250 251 254 255 262 266 267 268 276 280 281 281 282 282 283 283 288 292 293 299 305 306 311 312 319 325 326 331 337 338 348 354 355 358 364 365 370 376 377 385 391 392 398 404 405 411 412 414 415 416 417 418 418 418 422 423 424 427 428 431 432 436 440 441 441 441 446 450 451 451 451 456 460 461 461 461 466 470 471 471 472 472 475 475 477 478 480 481 484 485 490 491 495 496 500 501 503 504 506 507 513 514 517 518 520 521 525 529 530 541 545 546 546 546 546 548 548 548 552 556 557 562 566 567 572 576 577 577 577 582 583 586 590 591 596 600 601 606 606 608 612 613 616 617 624 628 629 634 638 639 644 649 650 656 656 659 660 671 676 677 679 680 683 684 692 693 696 697 709 710 714 715 722 723 725 726 728 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1.1.4 Presença de CSS(s) interno 1 6

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61 <![CDATA[<body style="text-align: right"> <div align="center"><center> <table border="0" cellpadding="0" cellspacing="0" width="70%"> <tbody><tr> <td width="14%"><p align="center"><img src="./Lcp 123_files/Brastra.gif" alt="Brastra.gif (4376 bytes)" width="74" height="82"></p></td> <td width="86%"><p align="center"><font color="#808000" face="Arial"><strong><big><big>Presid�ncia da Rep�blica</big></big><br> <big>Casa Civil<br> </big>Subchefia para Assuntos Jur�dicos</strong></font></p></td> </tr> </tbody></table> </center></div> <p align="center"><font face="Arial" color="#000080"><small><strong> <a href="http://legislacao.planalto.gov.br/legisla/legislacao.nsf/Viw_Identificacao/lcp%20123-2006?OpenDocument"> <font color="#000080">LEI COMPLEMENTAR N� 123, DE 14 DE DEZEMBRO DE 2006</font></a></strong></small></font></p> <p align="center" style="text-align:center;text-indent: 0cm"><span style="font-family: Arial; color: black"><font size="2"><b>(Republica��o em atendimento ao disposto no</b> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp139.htm#art5">art. 5� da Lei Complementar n� 139, de 10 de novembro de 2011</a>.)</font></span></p> <table border="0" cellpadding="0" cellspacing="0" width="100%"> <tbody><tr> <td width="50%"> <p><font face="Arial" size="2"> <a href="http://www.planalto.gov.br/ccivil_03/_Ato2004-2006/2006/Msg/Vep/VEP-1098-06.htm">Mensagem de veto</a></font></p> <p> <font face="Arial" size="2"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art88">Vig�ncia</a></font></p><p> <font face="Arial" size="2"> <a href="http://www.planalto.gov.br/ccivil_03/_Ato2015-2018/2015/Decreto/D8538.htm">(Vide Decreto n� 8.538, de 2015)</a></font></p></td> <td width="50%"> <p align="justify" style="margin-top: 0; margin-bottom: 0"> <span style="font-family: Arial; color: #800000"><font size="2">Institui o Estatuto Nacional da Microempresa e da Empresa de Pequeno Porte; altera dispositivos das Leis n<u><sup>o</sup></u> 8.212 e 8.213, ambas de 24 de julho de 1991, da Consolida��o das Leis do Trabalho - CLT, aprovada pelo Decreto-Lei n<u><sup>o</sup></u> 5.452, de 1<u><sup>o</sup></u> de maio de 1943, da Lei n<u><sup>o</sup></u> 10.189, de 14 de fevereiro de 2001, da Lei Complementar n<u><sup>o</sup></u> 63, de 11 de janeiro de 1990; e revoga as Leis n<u><sup>o</sup></u> 9.317, de 5 de dezembro de 1996, e 9.841, de 5 de outubro de 1999.</font></span></p></td> </tr> </tbody></table> <p class="18PrembuloAL" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><b><span style="color:black">O</span></b><span style="color:black"> <b>PRESIDENTE DA REP�BLICA</b> Fa�o saber que o Congresso Nacional decreta e eu sanciono a seguinte Lei Complementar:</span><span style="color: black"> ;</span></font></p> <h1 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><span style="color:black;font-weight:normal"> CAP�TULO I</span></font></h1> <h1 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><span style="color:black;font-weight:normal"> DISPOSI��ES PRELIMINARES</span><span style="color:black"> ;</span></font></h1> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art1"></a>Art. ;1<u><sup>o</sup></u> ; ;Esta Lei Complementar estabelece normas gerais relativas ao tratamento diferenciado e favorecido a ser dispensado �s microempresas e empresas de pequeno porte no �mbito dos Poderes da Uni�o, dos Estados, do Distrito Federal e dos Munic�pios, especialmente no que se refere:</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art1i"> </a></font></span><font face="Arial" size="2"><span style="color:black">I ;- ;� apura��o e recolhimento dos impostos e contribui��es da Uni�o, dos Estados, do Distrito Federal e dos Munic�pios, mediante regime �nico de arrecada��o, inclusive obriga��es acess�rias;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art1ii"> </a></font></span><font face="Arial" size="2"><span style="color:black">II ;- ;ao cumprimento de obriga��es trabalhistas e previdenci�rias, inclusive obriga��es acess�rias;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art1iii"></a>III ;- ;ao acesso a cr�dito e ao mercado, inclusive quanto � prefer�ncia nas aquisi��es de bens e servi�os pelos Poderes P�blicos, � tecnologia, ao associativismo e �s regras de inclus�o. ;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <a name="art1iv"></a><span style="font-family: Arial; color: black"> <font size="2">IV ;- ;ao cadastro nacional �nico de contribuintes a que se refere o inciso IV do par�grafo �nico do <a href="http://www.planalto.gov.br/ccivil_03/Constituicao/Constituicao.htm#art46">art. 146, <b>in fine</b>, da Constitui��o Federal</a>. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art1�1"></a>� ;1<u><sup>o</sup></u> ; ;Cabe ao Comit� Gestor do Simples Nacional (CGSN) apreciar a necessidade de revis�o, a partir de 1<u><sup>o</sup></u> de janeiro de 2015, dos valores expressos em moeda nesta Lei Complementar. ;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art1�2"></a>� 2<u><sup>o</sup></u> ; (VETADO). ;</span></font></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <font face="Arial" size="2"><span style="color:black"><a name="art1�3"></a></span></font> <span style="font-family: Arial; color: black"><font size="2">� ;3<u><sup>o</sup></u> ;Ressalvado o disposto no Cap�tulo IV, toda nova obriga��o que atinja as microempresas e empresas de pequeno porte dever� apresentar, no instrumento que a instituiu, especifica��o do tratamento diferenciado, simplificado e favorecido para cumprimento. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <font face="Arial" size="2"><span style="color:black"><a name="art1�4"></a></span></font> <span style="font-family: Arial; color: black"><font size="2">� ;4<u><sup>o</sup></u> ;Na especifica��o do tratamento diferenciado, simplificado e favorecido de que trata o � 3<u><sup>o</sup></u>, dever� constar prazo m�ximo, quando forem necess�rios procedimentos adicionais, para que os �rg�os fiscalizadores cumpram as medidas necess�rias � emiss�o de documentos, realiza��o de vistorias e atendimento das demandas realizadas pelas microempresas e empresas de pequeno porte com o objetivo de cumprir a nova obriga��o. ; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <font face="Arial" size="2"><span style="color:black"><a name="art1�5"></a></span></font> <span style="font-family: Arial; color: black"><font size="2">� ;5<u><sup>o</sup></u> ;Caso o �rg�o fiscalizador descumpra os prazos estabelecidos na especifica��o do tratamento diferenciado e favorecido, conforme o disposto no � 4<u><sup>o</sup></u>, a nova obriga��o ser� inexig�vel at� que seja realizada visita para fiscaliza��o orientadora e seja reiniciado o prazo para regulariza��o. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <font face="Arial" size="2"><span style="color:black"><a name="art1�6"></a></span></font> <span style="font-family: Arial; color: black"><font size="2">� ;6<u><sup>o</sup></u> ;A aus�ncia de especifica��o do tratamento diferenciado, simplificado e favorecido ou da determina��o de prazos m�ximos, de acordo com os �� 3<u><sup>o</sup></u> e 4<u><sup>o</sup></u>, tornar� a nova obriga��o inexig�vel para as microempresas e empresas de pequeno porte. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <font face="Arial" size="2"><span style="color:black"><a name="art1�7"></a></span></font> <span style="font-family: Arial; color: black"><font size="2">� ;7<u><sup>o</sup></u> ;A inobserv�ncia do disposto nos �� 3<u><sup>o</sup></u> a 6<u><sup>o</sup></u> resultar� em atentado aos direitos e garantias legais assegurados ao exerc�cio profissional da atividade empresarial. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art2"></a>Art. ;2<u><sup>o</sup></u> ; ;O tratamento diferenciado e favorecido a ser dispensado �s microempresas e empresas de pequeno porte de que trata o <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art1">art. 1<u><sup>o</sup></u> desta Lei Complementar</a> ser� gerido pelas inst�ncias a seguir especificadas:</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art2i"></a>I ;- ;Comit� Gestor do Simples Nacional, vinculado ao Minist�rio da Fazenda, composto por 4 (quatro) representantes da Secretaria da Receita Federal do Brasil, como ; representantes da Uni�o, 2 (dois) dos Estados e do Distrito Federal e 2 (dois) dos Munic�pios, para tratar dos aspectos tribut�rios; e</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art2ii"></a>II ;- ;F�rum Permanente das Microempresas e Empresas de Pequeno Porte, com a participa��o dos �rg�os federais competentes e das entidades vinculadas ao setor, para tratar dos demais aspectos, ressalvado o disposto no inciso III do <b>caput</b> deste artigo;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color:black; text-decoration:line-through"><a name="art2iii"></a>III ;- ;Comit� para Gest�o da Rede Nacional para a Simplifica��o do Registro e da Legaliza��o de Empresas e Neg�cios, vinculado ao Minist�rio do Desenvolvimento, Ind�stria e Com�rcio Exterior, composto por representantes da Uni�o, dos Estados e do Distrito Federal, dos Munic�pios e demais �rg�os de apoio e de registro empresarial, na forma definida pelo Poder Executivo, para tratar do processo de registro e de legaliza��o de empres�rios e de pessoas jur�dicas.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art2iii."></a>III ;- ;Comit� para Gest�o da Rede Nacional para Simplifica��o do Registro e da Legaliza��o de Empresas e Neg�cios - CGSIM, vinculado � Secretaria da Micro e Pequena Empresa da Presid�ncia da Rep�blica, composto por representantes da Uni�o, dos Estados e do Distrito Federal, dos Munic�pios e demais �rg�os de apoio e de registro empresarial, na forma definida pelo Poder Executivo, para tratar do processo de registro e de legaliza��o de empres�rios e de pessoas jur�dicas. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o pela Lei Complementar n� 147, de 2014)</a></font></span></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="artr2�1"> </a></font></span><font face="Arial" size="2"><span style="color:black">� 1<s>�</s> ; Os Comit�s de que tratam os incisos I e III do <b>caput</b> deste artigo ser�o presididos e coordenados por representantes da Uni�o. ;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art2�2"> </a></font></span><font face="Arial" size="2"><span style="color:black">� 2<s>�</s> ; Os representantes dos Estados e do Distrito Federal nos Comit�s referidos nos incisos I e III do <b>caput</b> deste artigo ser�o indicados pelo Conselho Nacional de Pol�tica Fazend�ria - CONFAZ e os dos Munic�pios ser�o indicados, um pela entidade representativa das Secretarias de Finan�as das Capitais e outro pelas entidades de representa��o nacional dos Munic�pios brasileiros. ;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art2�3"> </a></font></span><font face="Arial" size="2"><span style="color:black">� 3<s>�</s> ; As entidades de representa��o referidas no inciso III do <b>caput</b> e no � 2<s>�</s> deste artigo ser�o aquelas regularmente constitu�das h� pelo menos 1 (um) ano antes da publica��o desta Lei Complementar. ;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art2�4"> </a></font></span><font face="Arial" size="2"><span style="color:black">� 4<s>�</s> ; Os Comit�s de que tratam os incisos I e III do <b>caput</b> deste artigo elaborar�o seus regimentos internos mediante resolu��o. ;</span></font></p> <p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black; text-decoration:line-through"><font size="2"> <a name="art2�5."></a>� 5<u><sup>o</sup></u> O F�rum referido no inciso II do <b>caput </b>deste artigo, que tem por finalidade orientar e assessorar a formula��o e coordena��o da pol�tica nacional de desenvolvimento das microempresas e empresas de pequeno porte, bem como acompanhar e avaliar a sua implanta��o, ser� presidido e coordenado pelo Minist�rio do Desenvolvimento, Ind�stria e Com�rcio Exterior.</font></span></p> <p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art2�5"></a>� 5<u><sup>o</sup></u> ;O F�rum referido no inciso II do </span><span style="color: black"> caput </span><span style="color: black; font-weight: normal">deste artigo tem por finalidade orientar e assessorar a formula��o e coordena��o da pol�tica nacional de desenvolvimento das microempresas e empresas de pequeno porte, bem como acompanhar e avaliar a sua implanta��o, sendo presidido e coordenado pela Secretaria da Micro e Pequena Empresa da Presid�ncia da Rep�blica. ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/_Ato2011-2014/2013/Lei/L12792.htm#art5">(Reda��o dada pela Lei n� 12.792, de 2013)</a></span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art2�6"></a> </span> <span style="color: black">�</span><span style="color:black"> 6</span><s><span style="color: black">�</span></s><span style="color:black"> ; Ao Comit� de que trata o inciso I do </span><b><span style="color: black">caput</span></b><span style="color:black"> deste artigo compete regulamentar a op��o, exclus�o, tributa��o, fiscaliza��o, arrecada��o, cobran�a, d�vida ativa, recolhimento e demais itens relativos ao regime de que trata o <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art12">art. 12 desta Lei Complementar</a>, observadas as demais disposi��es desta Lei Complementar. ;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art2�7"></a> </span> <span style="color:black">� 7<s>�</s> ; Ao Comit� de que trata o inciso III do <b>caput</b> deste artigo compete, na forma da lei, regulamentar a inscri��o, cadastro, abertura, alvar�, arquivamento, licen�as, permiss�o, autoriza��o, registros e demais itens relativos � abertura, legaliza��o e funcionamento de empres�rios e de pessoas jur�dicas de qualquer porte, atividade econ�mica ou composi��o societ�ria. ;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <strike> <span style="color: black; font-weight: normal"><a name="art2�8"></a> </span> </strike><span style="color:black"><strike>� 8</strike><s>�</s><strike> ; Os membros dos Comit�s de que tratam os incisos I e III do <b>caput</b> deste artigo ser�o designados, respectivamente, pelos Ministros de Estado da Fazenda e do Desenvolvimento, Ind�stria e Com�rcio Exterior, mediante indica��o dos �rg�os e entidades vinculados.</strike></span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <a name="art2�8."></a><span style="font-family: Arial; color: black"> <font size="2">� 8<u><sup>o</sup></u> ;Os membros dos Comit�s de que tratam os incisos I e III do <b>caput</b> deste artigo ser�o designados, respectivamente, pelos Ministros de Estado da Fazenda e da Secretaria da Micro e Pequena Empresa da Presid�ncia da Rep�blica, mediante indica��o dos �rg�os e entidades vinculados. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Reda��o pela Lei Complementar n� 147, de 2014)</a></font></span></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <font face="Arial" size="2"> <strike> <span style="color: black; font-weight: normal"><a name="art2�9"></a> </span> </strike></font><span style="font-family: Arial; color: black"><font size="2"> � ;9<u><sup>o</sup></u> ;O CGSN poder� determinar, com rela��o � microempresa e � empresa de pequeno porte optante pelo Simples Nacional, a forma, a periodicidade e o prazo: ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <font face="Arial" size="2"> <strike> <span style="color: black; font-weight: normal"><a name="art2�9i"></a> </span> </strike></font><span style="font-family: Arial; color: black"><font size="2"> I ;- ;de entrega � Secretaria da Receita Federal do Brasil - RFB de uma �nica declara��o com dados relacionados a fatos geradores, base de c�lculo e valores da contribui��o para a Seguridade Social devida sobre a remunera��o do trabalho, inclusive a descontada dos trabalhadores a servi�o da empresa, do Fundo de Garantia do Tempo de Servi�o - FGTS e outras informa��es de interesse do Minist�rio do Trabalho e Emprego - MTE, do Instituto Nacional do Seguro Social - INSS e do Conselho Curador do FGTS, observado o disposto no � 7<u><sup>o</sup></u> deste artigo; e ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <font face="Arial" size="2"> <strike> <span style="color: black; font-weight: normal"><a name="art2�9ii"></a> </span> </strike></font><span style="font-family: Arial; color: black"><font size="2"> II ;- ;do recolhimento das contribui��es descritas no inciso I e do FGTS. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <font face="Arial" size="2"> <strike> <span style="color: black; font-weight: normal"><a name="art2�10"></a> </span> </strike></font><span style="font-family: Arial; color: black"><font size="2"> � ;10. ;O recolhimento de que trata o inciso II do � 9<u><sup>o</sup></u> deste artigo poder� se dar de forma unificada relativamente aos tributos apurados na forma do Simples Nacional. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <font face="Arial" size="2"> <strike> <span style="color: black; font-weight: normal"><a name="art2�11"></a> </span> </strike></font><span style="font-family: Arial; color: black"><font size="2"> � ;11. ;A entrega da declara��o de que trata o inciso I do � 9<u><sup>o</sup></u> substituir�, na forma regulamentada pelo CGSN, a obrigatoriedade de entrega de todas as informa��es, formul�rios e declara��es a que est�o sujeitas as demais empresas ou equiparados que contratam trabalhadores, inclusive relativamente ao recolhimento do FGTS, � Rela��o Anual de Informa��es Sociais e ao Cadastro Geral de Empregados e Desempregados. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <font face="Arial" size="2"> <strike> <span style="color: black; font-weight: normal"><a name="art2�12"></a> </span> </strike></font><span style="font-family: Arial; color: black"><font size="2"> � ;12. ;Na hip�tese de recolhimento do FGTS na forma do inciso II do � 9<u><sup>o</sup></u> deste artigo, deve-se assegurar a transfer�ncia dos recursos e dos elementos identificadores do recolhimento ao gestor desse fundo para cr�dito na conta vinculada do trabalhador. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <font face="Arial" size="2"> <strike> <span style="color: black; font-weight: normal"><a name="art2�13"></a> </span> </strike></font><span style="font-family: Arial; color: black"><font size="2"> � ;13. ;O documento de que trata o inciso I do � 9<u><sup>o</sup></u> tem car�ter declarat�rio, constituindo instrumento h�bil e suficiente para a exig�ncia dos tributos, contribui��es e dos d�bitos fundi�rios que n�o tenham sido recolhidos resultantes das informa��es nele prestadas. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p> <h1 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><span style="color:black;font-weight:normal"> CAP�TULO II</span></font></h1> <h1 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><span style="color:black;font-weight:normal">DA DEFINI��O DE MICROEMPRESA E DE EMPRESA DE PEQUENO PORTE</span><span style="color:black"> ;</span></font></h1> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art3"></a>Art. ;3</span><s><span style="color: black">�</span></s><span style="color:black"> ;Para os efeitos desta Lei Complementar, consideram-se microempresas ou empresas de pequeno porte, a sociedade empres�ria, a sociedade simples, a empresa individual de responsabilidade limitada e o empres�rio a que se refere o </span></font> <span style="font-size: 10.0pt; font-family: Arial,sans-serif; color: black"> <a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/leis/2002/L10406.htm#art966"> art. 966 da Lei n<sup>o</sup> 10.406, de 10 de janeiro de 2002 (C�digo Civil)</a></span><font face="Arial" size="2"><span style="color:black">, devidamente registrados no Registro de Empresas Mercantis ou no Registro Civil de Pessoas Jur�dicas, conforme o caso, desde que:</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art3i"></a>I ;- ;no caso da microempresa, aufira, em cada ano-calend�rio, receita bruta igual ou inferior a R$ 360.000,00 (trezentos e sessenta mil reais); e</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art3ii"></a>II ;- ;no caso da empresa de pequeno porte, aufira, em cada ano-calend�rio, receita bruta superior a R$ 360.000,00 (trezentos e sessenta mil reais) e igual ou inferior a R$ 3.600.000,00 (tr�s milh�es e seiscentos mil reais). ;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art3�1"></a> </span> <span style="color:black">� 1</span><s><span style="color: black">�</span></s><span style="color:black"> ; Considera-se receita bruta, para fins do disposto no <b>caput</b> deste artigo, o produto da venda de bens e servi�os nas opera��es de conta pr�pria, o pre�o dos servi�os prestados e o resultado nas opera��es em conta alheia, n�o inclu�das as vendas canceladas e os descontos incondicionais concedidos. ;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art3�2"></a> </span> <span style="color:black">� 2</span><s><span style="color: black">�</span></s><span style="color:black"> ; No caso de in�cio de atividade no pr�prio ano-calend�rio, o limite a que se refere o <b>caput</b> deste artigo ser� proporcional ao n�mero de meses em que a microempresa ou a empresa de pequeno porte houver exercido atividade, inclusive as fra��es de meses. ;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art3�3"></a> </span> <span style="color:black">� 3</span><s><span style="color: black">�</span></s><span style="color:black"> ; O enquadramento do empres�rio ou da sociedade simples ou empres�ria como microempresa ou empresa de pequeno porte bem como o seu desenquadramento n�o implicar�o altera��o, den�ncia ou qualquer restri��o em rela��o a contratos por elas anteriormente firmados. ;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art3�4"></a> </span> <span style="color: black">�</span><span style="color:black"> 4</span><s><span style="color: black">�</span></s><span style="color:black"> N�o poder� se beneficiar do tratamento jur�dico diferenciado previsto nesta Lei Complementar, inclu�do o regime de que trata o </span></font> <span style="font-family: Arial; color: black"><font size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art12">art. 12 desta Lei Complementar</a></font></span><font face="Arial" size="2"><span style="color:black">, para nenhum efeito legal, a pessoa jur�dica:</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art3�4i"></a>I - de cujo capital participe outra pessoa jur�dica;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art3�4ii"></a>II - que seja filial, sucursal, ag�ncia ou representa��o, no Pa�s, de pessoa jur�dica com sede no exterior;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art3�4iii"></a>III - de cujo capital participe pessoa f�sica que seja inscrita como empres�rio ou seja s�cia de outra empresa que receba tratamento jur�dico diferenciado nos termos desta Lei Complementar, desde que a receita bruta global ultrapasse o limite de que trata o inciso II do <b>caput</b> deste artigo;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art3�4iv"></a>IV - cujo titular ou s�cio participe com mais de 10% (dez por cento) do capital de outra empresa n�o beneficiada por esta Lei Complementar, desde que a receita bruta global ultrapasse o limite de que trata o inciso II do <b>caput</b> deste artigo;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art3�4v"></a>V - cujo s�cio ou titular seja administrador ou equiparado de outra pessoa jur�dica com fins lucrativos, desde que a receita bruta global ultrapasse o limite de que trata o inciso II do <b>caput</b> deste artigo;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art3�4vi"></a>VI - constitu�da sob a forma de cooperativas, salvo as de consumo;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art3�4vii"></a>VII - que participe do capital de outra pessoa jur�dica;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art3�4viii"></a>VIII - que exer�a atividade de banco comercial, de investimentos e de desenvolvimento, de caixa econ�mica, de sociedade de cr�dito, financiamento e investimento ou de cr�dito imobili�rio, de corretora ou de distribuidora de t�tulos, valores mobili�rios e c�mbio, de empresa de arrendamento mercantil, de seguros privados e de capitaliza��o ou de previd�ncia complementar;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art3�4ix"></a>IX - resultante ou remanescente de cis�o ou qualquer outra forma de desmembramento de pessoa jur�dica que tenha ocorrido em um dos 5 (cinco) anos-calend�rio anteriores;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art3�4x"></a>X - constitu�da sob a forma de sociedade por a��es.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <a name="art3�4xi"></a><span style="font-family: Arial; color: black"> <font size="2">XI ;- ;cujos titulares ou s�cios guardem, cumulativamente, com o contratante do servi�o, rela��o de pessoalidade, subordina��o e habitualidade. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art3�5"></a> </span></font> <span style="font-family: Arial; color: black"><font size="2">� 5<u><sup>o</sup></u> O disposto nos incisos IV e VII do � 4<u><sup>o</sup></u> deste artigo n�o se aplica � participa��o no capital de cooperativas de cr�dito, bem como em centrais de compras, bolsas de subcontrata��o, no cons�rcio referido no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art50">art. 50 desta Lei Complementar</a> e na sociedade de prop�sito espec�fico prevista no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art56">art. 56 desta Lei Complementar</a>, e em associa��es assemelhadas, sociedades de interesse econ�mico, sociedades de garantia solid�ria e outros tipos de sociedade, que tenham como objetivo social a defesa exclusiva dos interesses econ�micos das microempresas e empresas de pequeno porte.</font></span></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art3�6"></a> </span> <span style="color:black">� ;6</span><s><span style="color: black">�</span></s><span style="color: black"> ; ;Na</span><span style="color:black"> hip�tese de a microempresa ou empresa de pequeno porte incorrer em alguma das situa��es previstas nos incisos do � 4</span><u><sup><span style="color: black">o</span></sup></u><span style="color: black">,</span><span style="color:black"> ser� exclu�da do tratamento jur�dico diferenciado previsto nesta Lei Complementar, bem como do regime de que trata o art. 12, com efeitos a partir do m�s seguinte ao que incorrida a situa��o impeditiva.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art3�7"></a> </span> <span style="color:black">� 7<u><sup>o</sup></u> ; Observado o disposto no � 2<u><sup>o</sup></u> deste artigo, no caso de in�cio de atividades, a microempresa que, no ano-calend�rio, exceder o limite de receita bruta anual previsto no inciso I do <b>caput</b> deste artigo passa, no ano-calend�rio seguinte, � condi��o de empresa de pequeno porte.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art3�8"></a> </span> <span style="color:black">� 8<u><sup>o</sup></u> ; Observado o disposto no � 2<u><sup>o</sup></u> deste artigo, no caso de in�cio de atividades, a empresa de pequeno porte que, no ano-calend�rio, n�o ultrapassar o limite de receita bruta anual previsto no inciso I do <b>caput</b> deste artigo passa, no ano-calend�rio seguinte, � condi��o de microempresa.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art3�9"></a> </span> <span style="color:black">� ;9</span><s><span style="color: black">�</span></s><span style="color:black"> ; ;A empresa de pequeno porte que, no ano-calend�rio, exceder o limite de receita bruta anual previsto no inciso II do <b>caput </b>deste artigo fica exclu�da, no m�s subsequente � ocorr�ncia do excesso, do tratamento jur�dico diferenciado previsto nesta Lei Complementar, inclu�do o regime de que trata o </span></font> <span style="font-family: Arial; color: black"><font size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art12">art. 12</a></font></span><font face="Arial" size="2"><span style="color:black">, para todos os efeitos legais, ressalvado o disposto nos �� 9<u><sup>o</sup></u>-A, 10 e 12.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art3�9a"></a> </span> <span style="color:black">� ;9<u><sup>o</sup></u>-A. ; ;Os efeitos da exclus�o prevista no � 9<u><sup>o</sup></u> dar-se-�o no ano-calend�rio subsequente se o excesso verificado em rela��o � receita bruta n�o for superior a 20% (vinte por cento) do limite referido no inciso II do <b> caput</b>. </span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art3�10"></a> </span> <span style="color:black">� ;10. ; ;A empresa de pequeno porte que no decurso do ano-calend�rio de in�cio de atividade ultrapassar o limite proporcional de receita bruta de que trata o � 2<u><sup>o</sup></u> estar� exclu�da do tratamento jur�dico diferenciado previsto nesta Lei Complementar, bem como do regime de que trata o </span></font> <span style="font-family: Arial; color: black"><font size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art12">art. 12 desta Lei Complementar</a></font></span><font face="Arial" size="2"><span style="color:black">, com efeitos retroativos ao in�cio de suas atividades.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art3�11"></a> </span> <span style="color:black">� ;11. ; ;Na hip�tese de o Distrito Federal, os Estados e os respectivos Munic�pios adotarem um dos limites previstos nos </span></font> <span style="font-family: Arial; color: black"><font size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art19">incisos I e II do <b>caput </b>do art. 19</a> e no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art20">art. 20</a></font></span><font face="Arial" size="2"><span style="color:black">, caso a receita bruta auferida pela empresa durante o ano-calend�rio de in�cio de atividade ultrapasse 1/12 (um doze avos) do limite estabelecido multiplicado pelo n�mero de meses de funcionamento nesse per�odo, a empresa n�o poder� recolher o ICMS e o ISS na forma do Simples Nacional, relativos ao estabelecimento localizado na unidade da federa��o que os houver adotado, com efeitos retroativos ao in�cio de suas atividades.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art3�12"></a> </span> <span style="color:black">� ;12. ; ;A exclus�o de que trata o � 10 n�o retroagir� ao in�cio das atividades se o excesso verificado em rela��o � receita bruta n�o for superior a 20% (vinte por cento) do respectivo limite referido naquele par�grafo, hip�tese em que os efeitos da exclus�o dar-se-�o no ano-calend�rio subsequente.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art3�13"></a> </span> <span style="color:black">� ;13. ; ;O impedimento de que trata o � 11 n�o retroagir� ao in�cio das atividades se o excesso verificado em rela��o � receita bruta n�o for superior a 20% (vinte por cento) dos respectivos limites referidos naquele par�grafo, hip�tese em que os efeitos do impedimento ocorrer�o no ano-calend�rio subsequente.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <strike> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art3�14"></a> </span> <span style="color:black">� ;14. ; ;Para fins de enquadramento como empresa de pequeno porte, poder�o ser auferidas receitas no mercado interno at� o limite previsto no inciso II do <b>caput</b> ou no � 2<u><sup>o</sup></u>, conforme o caso, e, adicionalmente, receitas decorrentes da exporta��o de mercadorias, inclusive quando realizada por meio de comercial exportadora ou da sociedade de prop�sito espec�fico prevista no </span></font> <span style="font-family: Arial; color: black"><font size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art56">art. 56 desta Lei Complementar</a></font></span><font face="Arial" size="2"><span style="color:black">, desde que as receitas de exporta��o tamb�m n�o excedam os referidos limites de receita bruta anual.</span></font></strike></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art3�14."></a>� ;14. ; ;Para fins de enquadramento como microempresa ou empresa de pequeno porte, poder�o ser auferidas receitas no mercado interno at� o limite previsto no inciso II do <b>caput</b> ou no � 2<u><sup>o</sup></u>, conforme o caso, e, adicionalmente, receitas decorrentes da exporta��o de mercadorias ou servi�os, inclusive quando realizada por meio de comercial exportadora ou da sociedade de prop�sito espec�fico prevista no art. 56 desta Lei Complementar, desde que as receitas de exporta��o tamb�m n�o excedam os referidos limites de receita bruta anual. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <strike> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art3�15"></a> </span> <span style="color:black">� ;15. ; ;Na hip�tese do � 14, para fins de determina��o da al�quota de que trata o </span></font> <span style="font-family: Arial; color: black"><font size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art18">� 1<u><sup>o</sup></u> do art. 18</a></font></span><font face="Arial" size="2"><span style="color:black">, da base de c�lculo prevista em seu � 3<u><sup>o</sup></u> e das majora��es de al�quotas previstas em seus �� 16, 16-A, 17 e 17-A, ser� considerada a receita bruta total da empresa nos mercados interno e externo.</span></font></strike></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art3�15."></a>� 15. ;Na hip�tese do � 14, para fins de determina��o da al�quota de que trata o � 1<u><sup>o</sup></u> do art. 18, da base de c�lculo prevista em seu � 3<u><sup>o</sup></u> e das majora��es de al�quotas previstas em seus �� 16, 16-A, 17 e 17-A, ser�o consideradas separadamente as receitas brutas auferidas no mercado interno e aquelas decorrentes da exporta��o. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art15ii">(Produ��o de efeito)</a></font></span></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"><a name="art3�16"> </a>� ;16. ;O disposto neste artigo ser� regulamentado por resolu��o do CGSN. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"><a name="art3a"> </a>Art. ;3<u><sup>o</sup></u>-A. ;Aplica-se ao produtor rural pessoa f�sica e ao agricultor familiar conceituado na <a href="http://www.planalto.gov.br/ccivil_03/_Ato2004-2006/2006/Lei/L11326.htm">Lei n<u><sup>o</sup></u> 11.326, de 24 de julho de 2006</a>, com situa��o regular na Previd�ncia Social e no Munic�pio que tenham auferido receita bruta anual at� o limite de que trata o inciso II do <b>caput</b> do art. 3<u><sup>o</sup></u> o disposto nos arts. 6<u><sup>o</sup></u> e 7<u><sup>o</sup></u>, nos Cap�tulos V a X, na Se��o IV do Cap�tulo XI e no Cap�tulo XII desta Lei Complementar, ressalvadas as disposi��es da <a href="http://www.planalto.gov.br/ccivil_03/_Ato2007-2010/2008/Lei/L11718.htm">Lei n<u><sup>o</sup></u> 11.718, de 20 de junho de 2008</a>. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"><a name="art3ap"> </a>Par�grafo ;�nico. ; ;A equipara��o de que trata o <b>caput</b> n�o se aplica �s disposi��es do Cap�tulo IV desta Lei Complementar. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"><a name="art3b"> </a>Art. ;3<u><sup>o</sup></u>-B. ; Os dispositivos desta Lei Complementar, com exce��o dos dispostos no Cap�tulo IV, s�o aplic�veis a todas as microempresas e empresas de pequeno porte, assim definidas pelos incisos I e II do <b>caput</b> e � 4<u><sup>o</sup></u> do art. 3<u><sup>o</sup></u>, ainda que n�o enquadradas no regime tribut�rio do Simples Nacional, por veda��o ou por op��o. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p> <h1 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><span style="color:black;font-weight:normal"> CAP�TULO III</span></font></h1> <h1 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><span style="color:black;font-weight:normal">DA INSCRI��O E DA BAIXA</span></font></h1> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art4"></a>Art. 4<u><sup>o</sup></u> ; Na elabora��o de normas de sua compet�ncia, os �rg�os e entidades envolvidos na abertura e fechamento de empresas, dos 3 (tr�s) �mbitos de governo, dever�o considerar a unicidade do processo de registro e de legaliza��o de empres�rios e de pessoas jur�dicas, para tanto devendo articular as compet�ncias pr�prias com aquelas dos demais membros, e buscar, em conjunto, compatibilizar e integrar procedimentos, de modo a evitar a duplicidade de exig�ncias e garantir a linearidade do processo, da perspectiva do usu�rio.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"> <span style="color:black; text-decoration:line-through"><a name="art4�1"></a>� ;1<u><sup>o</sup></u> ; ;O processo de abertura, registro, altera��o e baixa do Microempreendedor Individual (MEI) de que trata o art. 18-A desta Lei Complementar, bem como qualquer exig�ncia para o in�cio de seu funcionamento, dever�o ter tr�mite especial e simplificado, preferencialmente eletr�nico, opcional para o empreendedor na forma a ser disciplinada pelo CGSIM, observado o seguinte:</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <a name="art4�1."></a><span style="font-family: Arial; color: black"> <font size="2">� ;1<u><sup>o</sup></u> ;O processo de abertura, registro, altera��o e baixa da microempresa e empresa de pequeno porte, bem como qualquer exig�ncia para o in�cio de seu funcionamento, dever�o ter tr�mite especial e simplificado, preferencialmente eletr�nico, opcional para o empreendedor, observado o seguinte:</font></span><font face="Arial" size="2"><span style="color:black"> ; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a></span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art4�1i"></a>I ;- ;poder�o ser dispensados o uso da firma, com a respectiva assinatura aut�grafa, o capital, requerimentos, demais assinaturas, informa��es relativas ao estado civil e regime de bens, bem como remessa de documentos, na forma estabelecida pelo CGSIM; e</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><strike> <a name="art4�1ii"></a>II ;- ;o cadastro fiscal estadual ou municipal poder� ser simplificado ou ter sua exig�ncia postergada, sem preju�zo da possibilidade de emiss�o de documentos fiscais de compra, venda ou presta��o de servi�os, vedada, em qualquer hip�tese, a imposi��o de custos pela autoriza��o para emiss�o, inclusive na modalidade avulsa.</strike></span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font size="2"><span style="font-family: Arial; color: black"> <a name="art4�1ii."></a>II - (</span><span style="color: black"><font face="Arial"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art16">Revogado</a></font></span><span style="font-family: Arial; color: black">). ; ; ; ; ; ; ; </span></font> <font face="Arial" size="2"><span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Reda��o dada pela Lei Complementar n� 147, de 2014)</a></span></font><span style="font-family: Arial; color: black"><font size="2"> ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15ii">(Produ��o de efeito)</a></font></span></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color: black"><a name="art4�2"></a>�</span><span style="color:black"> 2</span><s><span style="color: black">�</span></s><span style="color:black"> (REVOGADO)</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <strike> <font face="Arial" size="2"><span style="color: black"><a name="art4�3"></a>�</span><span style="color:black"> 3</span><span style="color: black">�</span><span style="color:black"> Ficam reduzidos a 0 (zero) os valores referentes a taxas, emolumentos e demais custos relativos � abertura, � inscri��o, ao registro, ao alvar�, � licen�a, ao cadastro e aos demais itens relativos ao disposto nos �� 1</span><span style="color: black">�</span><span style="color:black"> e 2</span><span style="color: black">�</span><span style="color:black"> deste artigo.</span></font></strike></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"><a name="art4�3."> </a>� ;3<u><sup>o</sup></u> ;Ressalvado o disposto nesta Lei Complementar, ficam reduzidos a 0 (zero) todos os custos, inclusive pr�vios, relativos � abertura, � inscri��o, ao registro, ao funcionamento, ao alvar�, � licen�a, ao cadastro, �s altera��es e procedimentos de baixa e encerramento e aos demais itens relativos ao Microempreendedor Individual, incluindo os valores referentes a taxas, a emolumentos e a demais contribui��es relativas aos �rg�os de registro, de licenciamento, sindicais, de regulamenta��o, de anota��o de responsabilidade t�cnica, de vistoria e de fiscaliza��o do exerc�cio de profiss�es regulamentadas.</font></span><font size="2"><span style="font-family: Arial; color: black"> ; ; ; ; ; ; ; </span></font> <font face="Arial" size="2"><span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Reda��o dada pela Lei Complementar n� 147, de 2014)</a></span></font></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"><a name="art4�3a"> </a>� ;3<u><sup>o</sup></u>-A. ;O agricultor familiar, definido conforme a <a href="http://www.planalto.gov.br/ccivil_03/_Ato2004-2006/2006/Lei/L11326.htm">Lei n� 11.326, de 24 de julho de 2006</a>, e identificado pela Declara��o de Aptid�o ao Pronaf - DAP f�sica ou jur�dica, bem como o MEI e o empreendedor de economia solid�ria ficam isentos de taxas e outros valores relativos � fiscaliza��o da vigil�ncia sanit�ria.</font></span><font size="2"><span style="font-family: Arial; color: black"> ; ; ; ; ; ; ; </span></font> <font face="Arial" size="2"><span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Inclu�do pela Lei Complementar n� 147, de 2014)</a></span></font></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <font face="Arial" size="2"><span style="color: black"><a name="art4�4"></a></span></font> <span style="font-family: Arial; color: black"><font size="2">� ;4<u><sup>o</sup></u> ;No caso do MEI, de que trata o art. 18-A desta Lei Complementar, a cobran�a associativa ou oferta de servi�os privados relativos aos atos de que trata o � 3<u><sup>o</sup></u> deste artigo somente poder� ser efetuada a partir de demanda pr�via do pr�prio MEI, firmado por meio de contrato com assinatura aut�grafa, observando-se que:</font></span><font size="2"><span style="font-family: Arial; color: black"> ; ; ; ; ; ; ; </span></font> <font face="Arial" size="2"><span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Inclu�do pela Lei Complementar n� 147, de 2014)</a></span></font></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"><a name="art4�4i"> </a>I ;- ;para a emiss�o de boletos de cobran�a, os bancos p�blicos e privados dever�o exigir das institui��es sindicais e associativas autoriza��o pr�via espec�fica a ser emitida pelo CGSIM;</font></span><font size="2"><span style="font-family: Arial; color: black"> ; ; ; ; ; ; ; </span></font> <font face="Arial" size="2"><span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Inclu�do pela Lei Complementar n� 147, de 2014)</a></span></font></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art4�4ii"></a>II ;- ;o desrespeito ao disposto neste par�grafo configurar� vantagem il�cita pelo induzimento ao erro em preju�zo do MEI, aplicando-se as san��es previstas em lei.</font></span><font size="2"><span style="font-family: Arial; color: black"> ; ; ; ; ; ; ; </span></font> <font face="Arial" size="2"><span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Inclu�do pela Lei Complementar n� 147, de 2014)</a></span></font></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <font face="Arial" size="2"><span style="color: black"><a name="art4�5"></a></span></font> <span style="font-family: Arial; color: black"><font size="2">� ;5<u><sup>o</sup></u> ;(VETADO).</font></span><font size="2"><span style="font-family: Arial; color: black"> ; ; ; ; ; ; ; </span></font> <font face="Arial" size="2"><span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Inclu�do pela Lei Complementar n� 147, de 2014)</a></span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art5"></a>Art. 5<u><sup>o</sup></u> ; Os �rg�os e entidades envolvidos na abertura e fechamento de empresas, dos 3 (tr�s) �mbitos de governo, no �mbito de suas atribui��es, dever�o manter � disposi��o dos usu�rios, de forma presencial e pela rede mundial de computadores, informa��es, orienta��es e instrumentos, de forma integrada e consolidada, que permitam pesquisas pr�vias �s etapas de registro ou inscri��o, altera��o e baixa de empres�rios e pessoas jur�dicas, de modo a prover ao usu�rio certeza quanto � documenta��o exig�vel e quanto � viabilidade do registro ou inscri��o.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art5p"></a> </span> <span style="color:black">Par�grafo �nico. ; As pesquisas pr�vias � elabora��o de ato constitutivo ou de sua altera��o dever�o bastar a que o usu�rio seja informado pelos �rg�os e entidades competentes:</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art5pi"></a>I - da descri��o oficial do endere�o de seu interesse e da possibilidade de exerc�cio da atividade desejada no local escolhido;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art5pii"></a>II - de todos os requisitos a serem cumpridos para obten��o de licen�as de autoriza��o de funcionamento, segundo a atividade pretendida, o porte, o grau de risco e a localiza��o; e</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art5piii"></a>III - da possibilidade de uso do nome empresarial de seu interesse.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art6"></a>Art. 6<u><sup>o</sup></u> ; Os requisitos de seguran�a sanit�ria, metrologia, controle ambiental e preven��o contra inc�ndios, para os fins de registro e legaliza��o de empres�rios e pessoas jur�dicas, dever�o ser simplificados, racionalizados e uniformizados pelos �rg�os envolvidos na abertura e fechamento de empresas, no �mbito de suas compet�ncias.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art6�1"></a> </span> <span style="color:black">� 1<u><sup>o</sup></u> ; Os �rg�os e entidades envolvidos na abertura e fechamento de empresas que sejam respons�veis pela emiss�o de licen�as e autoriza��es de funcionamento ; somente realizar�o vistorias ap�s o in�cio de opera��o do estabelecimento, quando a atividade, por sua natureza, comportar grau de risco compat�vel com esse procedimento.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art6�2"></a> </span> <span style="color:black">� 2<u><sup>o</sup></u> ; Os �rg�os e entidades competentes definir�o, em 6 (seis) meses, contados da publica��o desta Lei Complementar, as atividades cujo grau de risco seja considerado alto e que exigir�o vistoria pr�via.</span></font></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"><a name="art6�3"> </a>� ;3<u><sup>o</sup></u> ;Na falta de legisla��o estadual, distrital ou municipal espec�fica relativa � defini��o do grau de risco da atividade aplicar-se-� resolu��o do CGSIM.</font></span><font size="2"><span style="font-family: Arial; color: black"> ; ; ; ; ; ; ; </span></font> <font face="Arial" size="2"><span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Inclu�do pela Lei Complementar n� 147, de 2014)</a></span></font></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"><a name="art6�4"> </a>� ;4<u><sup>o</sup></u> ;A classifica��o de baixo grau de risco permite ao empres�rio ou � pessoa jur�dica a obten��o do licenciamento de atividade mediante o simples fornecimento de dados e a substitui��o da comprova��o pr�via do cumprimento de exig�ncias e restri��es por declara��es do titular ou respons�vel.</font></span><font size="2"><span style="font-family: Arial; color: black"> ; ; ; ; ; ; ; </span></font> <font face="Arial" size="2"><span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Inclu�do pela Lei Complementar n� 147, de 2014)</a></span></font></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"><a name="art6�5"> </a>� ;5<u><sup>o</sup></u> ;O disposto neste artigo n�o � impeditivo da inscri��o fiscal.</font></span><font size="2"><span style="font-family: Arial; color: black"> ; ; ; ; ; ; ; </span></font> <font face="Arial" size="2"><span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Inclu�do pela Lei Complementar n� 147, de 2014)</a></span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art7"></a>Art. 7<u><sup>o</sup></u> ; Exceto nos casos em que o grau de risco da atividade seja considerado alto, os Munic�pios emitir�o Alvar� de Funcionamento Provis�rio, que permitir� o in�cio de opera��o do estabelecimento imediatamente ap�s o ato de registro.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color: black"><a name="art7p"></a>Par�grafo</span><span style="color:black"> �nico. ; Nos casos referidos no </span><b><span style="color: black">caput</span></b><span style="color:black"> deste artigo, poder� o Munic�pio conceder Alvar� de Funcionamento Provis�rio para o microempreendedor individual, para microempresas e para empresas de pequeno porte:</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"> <span style="color:black; text-decoration:line-through"><a name="art7pi"></a>I - instaladas em �reas desprovidas de regula��o fundi�ria legal ou com regulamenta��o prec�ria; ou</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <a name="art7pi."></a><span style="font-family: Arial; color: black"> <font size="2">I ;- ;instaladas em �rea ou edifica��o desprovidas de regula��o fundi�ria e imobili�ria, inclusive habite-se; ou</font></span><font size="2"><span style="font-family: Arial; color: black"> ; ; ; ; ; ; ; </span></font> <font face="Arial" size="2"><span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Inclu�do pela Lei Complementar n� 147, de 2014)</a></span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art7pii"></a>II - em resid�ncia do microempreendedor individual ou do titular ou s�cio da microempresa ou empresa de pequeno porte, na hip�tese em que a atividade n�o gere grande circula��o de pessoas.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color:black; text-decoration:line-through"><a name="art8"></a>Art. 8<u><sup>o</sup></u> ; Ser� assegurado aos empres�rios entrada �nica de dados cadastrais e de documentos, resguardada a independ�ncia das bases de dados e observada a necessidade de informa��es por parte dos �rg�os e entidades que as integrem. ;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <a name="art8."></a><span style="font-family: Arial; color: black"> <font size="2">Art. ;8<u><sup>o</sup></u> ;Ser� assegurado aos empres�rios e pessoas jur�dicas:</font></span><font size="2"><span style="font-family: Arial; color: black"> ; ; ; ; ; ; ; </span></font> <font face="Arial" size="2"><span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Reda��o dada pela Lei Complementar n� 147, de 2014)</a></span></font></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"><a name="art8i"> </a>I ;- ;entrada �nica de dados e documentos;</font></span><font size="2"><span style="font-family: Arial; color: black"> ; ; ; ; ; ; ; </span></font> <font face="Arial" size="2"><span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Inclu�do pela Lei Complementar n� 147, de 2014)</a></span></font></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"><a name="art8ii"> </a>II ;- ;processo de registro e legaliza��o integrado entre os �rg�os e entes envolvidos, por meio de sistema informatizado que garanta:</font></span><font size="2"><span style="font-family: Arial; color: black"> ; ; ; ; ; ; ; </span></font> <font face="Arial" size="2"><span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Inclu�do pela Lei Complementar n� 147, de 2014)</a></span></font></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"><a name="art8iia"> </a>a) ;sequenciamento das seguintes etapas: consulta pr�via de nome empresarial e de viabilidade de localiza��o, registro empresarial, inscri��es fiscais e licenciamento de atividade;</font></span><font size="2"><span style="font-family: Arial; color: black"> ; ; ; ; ; ; ; </span></font> <font face="Arial" size="2"><span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Inclu�do pela Lei Complementar n� 147, de 2014)</a></span></font></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"><a name="art8iib"> </a>b) cria��o da base nacional cadastral �nica de empresas;</font></span><font size="2"><span style="font-family: Arial; color: black"> ; ; ; ; ; ; ; </span></font> <font face="Arial" size="2"><span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Inclu�do pela Lei Complementar n� 147, de 2014)</a></span></font></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"><a name="art8iii"> </a>III ;- ;identifica��o nacional cadastral �nica que corresponder� ao n�mero de inscri��o no Cadastro Nacional de Pessoas Jur�dicas - CNPJ.</font></span><font size="2"><span style="font-family: Arial; color: black"> ; ; ; ; ; ; ; </span></font> <font face="Arial" size="2"><span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Inclu�do pela Lei Complementar n� 147, de 2014)</a></span></font></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"><a name="art8�1"> </a>� ;1<u><sup>o</sup></u> ; ;O sistema de que trata o inciso II do <b>caput</b> deve garantir aos �rg�os e entidades integrados:</font></span><font size="2"><span style="font-family: Arial; color: black"> ; ; ; ; ; ; ; </span></font> <font face="Arial" size="2"><span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Inclu�do pela Lei Complementar n� 147, de 2014)</a></span></font></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"><a name="art8�1i"> </a>I - ;compartilhamento irrestrito dos dados da base nacional �nica de empresas;</font></span><font size="2"><span style="font-family: Arial; color: black"> ; ; ; ; ; ; ; </span></font> <font face="Arial" size="2"><span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Inclu�do pela Lei Complementar n� 147, de 2014)</a></span></font></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art8�1ii"></a>II - ;autonomia na defini��o das regras para comprova��o do cumprimento de exig�ncias nas respectivas etapas do processo.</font></span><font size="2"><span style="font-family: Arial; color: black"> ; ; ; ; ; ; ; </span></font> <font face="Arial" size="2"><span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Inclu�do pela Lei Complementar n� 147, de 2014)</a></span></font></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"><a name="art8�2"> </a>� ;2<u><sup>o</sup></u> ;A identifica��o nacional cadastral �nica substituir� para todos os efeitos as demais inscri��es, sejam elas federais, estaduais ou municipais, ap�s a implanta��o do sistema a que se refere o inciso II do <b> caput</b>, no prazo e na forma estabelecidos pelo CGSIM.</font></span><font size="2"><span style="font-family: Arial; color: black"> ; ; ; ; ; ; ; </span></font> <font face="Arial" size="2"><span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Inclu�do pela Lei Complementar n� 147, de 2014)</a></span></font></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"><a name="art8�3"> </a>� ;3<u><sup>o</sup></u> ;� vedado aos �rg�os e entidades integrados ao sistema informatizado de que trata o inciso II do <b>caput</b> o estabelecimento de exig�ncias n�o previstas em lei.</font></span><font size="2"><span style="font-family: Arial; color: black"> ; ; ; ; ; ; ; </span></font> <font face="Arial" size="2"><span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Inclu�do pela Lei Complementar n� 147, de 2014)</a></span></font></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"><a name="art8�4"> </a>� ;4<u><sup>o</sup></u> ; ;A coordena��o do desenvolvimento e da implanta��o do sistema de que trata o inciso II do <b>caput</b> ficar� a cargo do CGSIM.</font></span><font size="2"><span style="font-family: Arial; color: black"> ; ; ; ; ; ; ; </span></font> <font face="Arial" size="2"><span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Inclu�do pela Lei Complementar n� 147, de 2014)</a></span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color:black; text-decoration:line-through"><a name="art9"></a>Art. 9<u><sup>o</sup></u> ; O registro dos atos constitutivos, de suas altera��es e extin��es (baixas), referentes a empres�rios e pessoas jur�dicas em qualquer �rg�o envolvido no registro empresarial e na abertura da empresa, dos 3 (tr�s) �mbitos de governo, ocorrer� independentemente da regularidade de obriga��es tribut�rias, previdenci�rias ou trabalhistas, principais ou acess�rias, do empres�rio, da sociedade, dos s�cios, dos administradores ou de empresas de que participem, sem preju�zo das responsabilidades do empres�rio, dos s�cios ou dos administradores por tais obriga��es, apuradas antes ou ap�s o ato de extin��o.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art9."> </a>Art. ;9<u><sup>o</sup></u> ;O registro dos atos constitutivos, de suas altera��es e extin��es (baixas), referentes a empres�rios e pessoas jur�dicas em qualquer �rg�o dos 3 (tr�s) ; �mbitos de governo ocorrer� independentemente da regularidade de obriga��es tribut�rias, previdenci�rias ou trabalhistas, principais ou acess�rias, do empres�rio, da sociedade, dos s�cios, dos administradores ou de empresas de que participem, sem preju�zo das responsabilidades do empres�rio, dos titulares, dos s�cios ou dos administradores por tais obriga��es, apuradas antes ou ap�s o ato de extin��o.</font></span><font size="2"><span style="font-family: Arial; color: black"> ; ; ; ; ; ; </span></font> <font face="Arial" size="2"><span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Reda��o dada pela Lei Complementar n� 147, de 2014)</a></span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art9�1"></a>� 1<u><sup>o</sup></u> ; O arquivamento, nos �rg�os de registro, dos atos constitutivos de empres�rios, de sociedades empres�rias e de demais equiparados que se enquadrarem como microempresa ou empresa de pequeno porte bem como o arquivamento de suas altera��es s�o dispensados das seguintes exig�ncias:</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art9�1i"></a>I - certid�o de inexist�ncia de condena��o criminal, que ser� substitu�da por declara��o do titular ou administrador, firmada sob as penas da lei, de n�o estar impedido de exercer atividade mercantil ou a administra��o de sociedade, em virtude de condena��o criminal;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art9�1ii"></a>II - prova de quita��o, regularidade ou inexist�ncia de d�bito referente a tributo ou contribui��o de qualquer natureza. </span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art9�2"></a>� 2<u><sup>o</sup></u> ; N�o se aplica �s microempresas e �s empresas de pequeno porte o disposto no </span></font> <span style="font-size: 10.0pt; font-family: Arial,sans-serif"> <a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/leis/L8906.htm#art1�2"> � ;2<sup>o</sup> do art. 1<sup>o</sup> da Lei n<sup>o</sup> 8.906, de 4 de julho de 1994</a></span><font face="Arial" size="2"><span style="color:black">.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <strike> <font face="Arial" size="2"><span style="color:black"><a name="art9�3"></a> </span> <span style="color: black">� ;3</span><span style="color:black">�</span><span style="color: black"> ; ;No</span><span style="color:black"> caso de exist�ncia de obriga��es tribut�rias, previdenci�rias ou trabalhistas referidas no </span><b><span style="color: black">caput</span></b><span style="color: black">,</span><span style="color:black"> o titular, o s�cio ou o administrador da microempresa e da empresa de pequeno porte que se encontre sem movimento h� mais de 12 (doze) meses poder� solicitar a baixa nos registros dos �rg�os p�blicos federais, estaduais e municipais independentemente do pagamento de d�bitos tribut�rios, taxas ou multas devidas pelo atraso na entrega das respectivas declara��es nesses per�odos, observado o disposto nos �� 4� e 5�</span><span style="color: black">.</span></font></strike><font face="Arial" size="2"><span style="color:black"> </span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font size="2"><span style="font-family: Arial; color: black"><a name="art9�3."> </a>� ;3<u><sup>o</sup></u> ;(</span><span style="color: black"><font face="Arial"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art16">Revogado</a></font></span><span style="font-family: Arial; color: black">). ; ; ; ; ; ; </span></font> <font face="Arial" size="2"><span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Reda��o dada pela Lei Complementar n� 147, de 2014)</a></span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <strike> <font face="Arial" size="2"><span style="color:black"><a name="art9�4"></a> </span> <span style="color: black">� ;4</span><span style="color:black">�</span><span style="color: black"> ; ;A</span><span style="color:black"> baixa referida no � 3� n�o impede que, posteriormente, sejam lan�ados ou cobrados impostos, contribui��es e respectivas penalidades, decorrentes da simples falta de recolhimento ou da pr�tica comprovada e apurada em processo administrativo ou judicial de outras irregularidades praticadas pelos empres�rios, pelas microempresas, pelas empresas de pequeno porte ou por seus titulares, s�cios ou administradores.</span></font></strike></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art9�4."> </a>� ;4<u><sup>o</sup></u> ;A baixa do empres�rio ou da pessoa jur�dica n�o impede que, posteriormente, sejam lan�ados ou cobrados tributos, contribui��es e respectivas penalidades, decorrentes da falta do cumprimento de obriga��es ou da pr�tica comprovada e apurada em processo administrativo ou judicial de outras irregularidades praticadas pelos empres�rios, pelas pessoas jur�dicas ou por seus titulares, s�cios ou administradores. </font></span><font size="2"> <span style="font-family: Arial; color: black"> ; ; ; ; ; ; </span></font> <font face="Arial" size="2"><span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Reda��o dada pela Lei Complementar n� 147, de 2014)</a></span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><strike><span style="color:black"><a name="art9�5"> </a> </span><span style="color: black">�</span><span style="color:black"> 5</span></strike><s><span style="color: black">�</span></s><span style="color:black; text-decoration:line-through"> A solicita��o de baixa na hip�tese prevista no � 3</span><s><span style="color: black">�</span></s><span style="color:black; text-decoration:line-through"> deste artigo importa responsabilidade solid�ria dos titulares, dos s�cios e dos administradores do per�odo de ocorr�ncia dos respectivos fatos geradores.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art9�5."> </a>� ;5<u><sup>o</sup></u> ;A solicita��o de baixa do empres�rio ou da pessoa jur�dica importa responsabilidade solid�ria dos empres�rios, dos titulares, dos s�cios e dos administradores no per�odo da ocorr�ncia dos respectivos fatos geradores. </font></span><font size="2"> <span style="font-family: Arial; color: black"> ; ; ; ; ; ; </span></font> <font face="Arial" size="2"><span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Reda��o dada pela Lei Complementar n� 147, de 2014)</a></span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art9�6"></a>� 6</span><s><span style="color: black">�</span></s><span style="color: black"> ; Os</span><span style="color:black"> �rg�os referidos no </span><b> <span style="color: black">caput</span></b><span style="color:black"> deste artigo ter�o o prazo de 60 (sessenta) dias para efetivar a baixa nos respectivos cadastros.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art9�7"></a>� 7</span><s><span style="color: black">�</span></s><span style="color:black"> Ultrapassado o prazo previsto no � 6</span><s><span style="color: black">�</span></s><span style="color:black"> deste artigo sem manifesta��o do �rg�o competente, presumir-se-� a baixa dos registros das microempresas e a das empresas de pequeno porte.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 20px 0cm; " align="justify"> <strike> <font face="Arial" size="2"><span style="color:black"><a name="art9�8"></a>� 8</span><span style="color: black">�</span><span style="color:black"> Excetuado o disposto nos �� 3</span><span style="color: black">�</span><span style="color:black"> a 5</span><span style="color: black">�</span><span style="color:black"> deste artigo, na baixa de microempresa ou de empresa de pequeno porte aplicar-se-�o as regras de responsabilidade previstas para as demais pessoas jur�dicas.</span></font></strike></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 20px 0cm; " align="justify"> <font size="2"><span style="font-family: Arial; color: black"><a name="art9�8."> </a>� ;8<u><sup>o</sup></u> ;(</span><span style="color: black"><font face="Arial"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art16">Revogado</a></font></span><span style="font-family: Arial; color: black">).</span></font><span style="font-family: Arial; color: black"><font size="2"> </font></span><font size="2"><span style="font-family: Arial; color: black"> ; ; ; ; ; ; </span></font> <font face="Arial" size="2"><span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Reda��o dada pela Lei Complementar n� 147, de 2014)</a></span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 20px 0cm; " align="justify"> <strike> <font face="Arial" size="2"><span style="color:black"><a name="art9�9"></a>� 9</span><span style="color: black">�</span><span style="color:black"> Para os efeitos do � 3</span><span style="color: black">�</span><span style="color:black"> deste artigo, considera-se sem movimento a microempresa ou a empresa de pequeno porte que n�o apresente muta��o patrimonial e atividade operacional durante todo o ano-calend�rio.</span></font></strike></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <font size="2"><span style="font-family: Arial; color: black"><a name="art9�9."> </a>� ;9<u><sup>o </sup></u> ;(</span><span style="color: black"><font face="Arial"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art16">Revogado</a></font></span><span style="font-family: Arial; color: black">).</span></font><span style="font-family: Arial; color: black"><font size="2"> </font></span><font size="2"><span style="font-family: Arial; color: black"> ; ; ; ; ; ; </span></font> <font face="Arial" size="2"><span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Reda��o dada pela Lei Complementar n� 147, de 2014)</a></span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 20px 0cm; " align="justify"> <strike> <font face="Arial" size="2"><span style="color:black"><a name="art9�10"></a>� ;10. ; ;No caso de exist�ncia de obriga��es tribut�rias, previdenci�rias ou trabalhistas, </span> <span style="color: black">principais</span><span style="color:black"> ou acess�rias, o MEI poder�, a qualquer momento, solicitar a baixa nos registros independentemente do pagamento de d�bitos tribut�rios, taxas ou multas devidas pelo atraso na entrega das respectivas declara��es nesses per�odos, observado o disposto nos �� 1</span><span style="color: black">�</span><span style="color:black"> e 2</span><span style="color: black">�.</span></font></strike></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 20px 0cm; " align="justify"> <font size="2"><span style="font-family: Arial; color: black"> <a name="art9�10."></a>� ;10. ;(</span><span style="color: black"><font face="Arial"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art16">Revogado</a></font></span><span style="font-family: Arial; color: black">).</span></font><span style="font-family: Arial; color: black"><font size="2"> </font></span><font size="2"><span style="font-family: Arial; color: black"> ; ; ; ; ; ; </span></font> <font face="Arial" size="2"><span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Reda��o dada pela Lei Complementar n� 147, de 2014)</a></span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 20px 0cm; " align="justify"> <strike> <font face="Arial" size="2"><span style="color:black"><a name="art9�11"></a> </span> <span style="color: black">� ;11. ; ;A</span><span style="color:black"> baixa referida no � 10 n�o impede que, posteriormente, sejam lan�ados ou cobrados do titular impostos, contribui��es e respectivas penalidades, decorrentes da simples falta de recolhimento ou da pr�tica comprovada e apurada em processo administrativo ou judicial de outras irregularidades praticadas pela empresa ou por seu titular.</span></font></strike></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 20px 0cm; " align="justify"> <font size="2"><span style="font-family: Arial; color: black"> <a name="art9�11."></a>� ;11. ;(</span><span style="color: black"><font face="Arial"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art16">Revogado</a></font></span><span style="font-family: Arial; color: black">).</span></font><span style="font-family: Arial; color: black"><font size="2"> </font></span><font size="2"><span style="font-family: Arial; color: black"> ; ; ; ; ; ; </span></font> <font face="Arial" size="2"><span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Reda��o dada pela Lei Complementar n� 147, de 2014)</a></span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 20px 0cm; " align="justify"> <strike> <font face="Arial" size="2"><span style="color:black"><a name="art9�12"></a> </span> <span style="color: black">� ;12. ; ;A</span><span style="color:black"> solicita��o de baixa na hip�tese prevista no � 10 importa assun��o pelo titular das obriga��es ali descritas.</span></font></strike></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 0 0cm; " align="justify"> <font size="2"><span style="font-family: Arial; color: black"> <a name="art9�12."></a>� ;12. ;(</span><span style="color: black"><font face="Arial"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art16">Revogado</a></font></span><span style="font-family: Arial; color: black">).</span></font><span style="font-family: Arial; color: black"><font size="2"> </font></span><font size="2"><span style="font-family: Arial; color: black"> ; ; ; ; ; ; </span></font> <font face="Arial" size="2"><span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Reda��o dada pela Lei Complementar n� 147, de 2014)</a></span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art10"></a>Art. 10. ; N�o poder�o ser exigidos pelos �rg�os e entidades envolvidos na abertura e fechamento de empresas, dos 3 (tr�s) �mbitos de governo:</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art10i"></a>I - excetuados os casos de autoriza��o pr�via, quaisquer documentos adicionais aos requeridos pelos �rg�os executores do Registro P�blico de Empresas Mercantis e Atividades Afins e do Registro Civil de Pessoas Jur�dicas;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art10ii"></a>II - documento de propriedade ou contrato de loca��o do im�vel onde ser� instalada a sede, filial ou outro estabelecimento, salvo para comprova��o do endere�o indicado;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art10iii"></a>III - comprova��o de regularidade de prepostos dos empres�rios ou pessoas jur�dicas com seus �rg�os de classe, sob qualquer forma, como requisito para deferimento de ato de inscri��o, altera��o ou baixa de empresa, bem como para autentica��o de instrumento de escritura��o.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art11"></a>Art. 11. ; Fica vedada a institui��o de qualquer tipo de exig�ncia de natureza documental ou formal, restritiva ou condicionante, pelos �rg�os envolvidos na abertura e fechamento de empresas, dos 3 (tr�s) �mbitos de governo, que exceda o estrito limite dos requisitos pertinentes � ess�ncia do ato de registro, altera��o ou baixa da empresa.</span></font></p> <h1 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><span style="color:black;font-weight:normal"> CAP�TULO IV</span></font></h1> <h1 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><span style="color:black;font-weight:normal">DOS TRIBUTOS E CONTRIBUI��ES</span></font></h1> <h2 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Se��oI</span></b></font></h2> <h2 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Da Institui��o e Abrang�ncia</span></b></font></h2> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art12"></a>Art. 12. ; Fica institu�do o Regime Especial Unificado de Arrecada��o de Tributos e Contribui��es devidos pelas Microempresas e Empresas de Pequeno Porte - Simples Nacional.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art13"></a>Art. 13. ; O Simples Nacional implica o recolhimento mensal, mediante documento �nico de arrecada��o, dos seguintes impostos e contribui��es:</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art13i"></a>I - Imposto sobre a Renda da Pessoa Jur�dica - IRPJ;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art13ii"></a>II - Imposto sobre Produtos Industrializados - IPI, observado o disposto no inciso XII do � 1<u><sup>o</sup></u> deste artigo;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art13iii"></a>III - Contribui��o Social sobre o Lucro L�quido - CSLL;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art13iv"></a>IV - Contribui��o para o Financiamento da Seguridade Social - COFINS, observado o disposto no inciso XII do � 1<u><sup>o</sup></u> deste artigo;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art13v"></a>V - Contribui��o para o PIS/Pasep, observado o disposto no inciso XII do � 1<u><sup>o</sup></u> deste artigo;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; " align="justify"> <font face="Arial" size="2"><span style="color: black"><a name="art13vi"></a> VI</span><span style="color:black"> - Contribui��o Patronal Previdenci�ria - CPP para a Seguridade Social, a cargo da pessoa jur�dica, de que trata o </span></font> <span style="font-size: 10.0pt; font-family: Arial,sans-serif"> <a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/leis/L8212cons.htm#art22"> art. 22 da Lei n� 8.212, de 24 de julho de 1991</a></span><font face="Arial" size="2"><span style="color:black">, exceto no caso da microempresa e da empresa de pequeno porte que se dedique �s atividades de presta��o de servi�os referidas no � 5</span><span style="color: black">�-C</span><span style="color:black"> do art. 18 desta Lei Complementar; ; </span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art13vii"></a>VII - Imposto sobre Opera��es Relativas � Circula��o de Mercadorias e Sobre Presta��es de Servi�os de Transporte Interestadual e Intermunicipal e de Comunica��o - ICMS;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art13viii"></a>VIII - Imposto sobre Servi�os de Qualquer Natureza - ISS.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art13�1"></a> </span> <span style="color:black">� 1<u><sup>o</sup></u> ; O recolhimento na forma deste artigo n�o exclui a incid�ncia dos seguintes impostos ou contribui��es, devidos na qualidade de contribuinte ou respons�vel, em rela��o aos quais ser� observada a legisla��o aplic�vel �s demais pessoas jur�dicas:</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art13�1i"></a>I - Imposto sobre Opera��es de Cr�dito, C�mbio e Seguro, ou Relativas a T�tulos ou Valores Mobili�rios - IOF;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art13�1ii"></a>II - Imposto sobre a Importa��o de Produtos Estrangeiros - II;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art13�1iii"></a>III - Imposto sobre a Exporta��o, para o Exterior, de Produtos Nacionais ou Nacionalizados - IE;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color: black"><a name="art13�1iv"></a>IV</span><span style="color:black"> - Imposto sobre a Propriedade Territorial Rural - ITR;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art13�1v"></a>V - Imposto de Renda, relativo aos rendimentos ou ganhos l�quidos auferidos em aplica��es de renda fixa ou vari�vel;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art13�1vi"></a>VI - Imposto de Renda relativo aos ganhos de capital auferidos na aliena��o de bens do ativo permanente;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art13�1vii"></a>VII - Contribui��o Provis�ria sobre Movimenta��o ou Transmiss�o de Valores e de Cr�ditos e Direitos de Natureza Financeira - CPMF;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art13�1viii"></a>VIII - Contribui��o para o Fundo de Garantia do Tempo de Servi�o - FGTS;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art13�1ix"></a>IX - Contribui��o para manuten��o da Seguridade Social, relativa ao trabalhador;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art13�1x"></a>X - Contribui��o para a Seguridade Social, relativa � pessoa do empres�rio, na qualidade de contribuinte individual;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art13�1xi"></a>XI - Imposto de Renda relativo aos pagamentos ou cr�ditos efetuados pela pessoa jur�dica a pessoas f�sicas;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art13�1xii"></a>XII - Contribui��o para o PIS/Pasep, Cofins e IPI incidentes na importa��o de bens e servi�os;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art13�1xiii"></a>XIII - ICMS devido:</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"> <span style="color:black; text-decoration:line-through"><a name="art13�1xiiia"> </a>a) nas opera��es ou presta��es sujeitas ao regime de substitui��o tribut�ria;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art13�1xiiia."></a>a) ;nas opera��es sujeitas ao regime de substitui��o tribut�ria, tributa��o concentrada em uma �nica etapa (monof�sica) e sujeitas ao regime de antecipa��o do recolhimento do imposto com encerramento de tributa��o, envolvendo combust�veis e lubrificantes; energia el�trica; cigarros e outros produtos derivados do fumo; bebidas; �leos e azeites vegetais comest�veis; farinha de trigo e misturas de farinha de trigo; massas aliment�cias; a��cares; produtos l�cteos; carnes e suas prepara��es; prepara��es � base de cereais; chocolates; produtos de padaria e da ind�stria de bolachas e biscoitos; sorvetes e preparados para fabrica��o de sorvetes em m�quinas; caf�s e mates, seus extratos, ess�ncias e concentrados; prepara��es para molhos e molhos preparados; prepara��es de produtos vegetais; ra��es para animais dom�sticos; ve�culos automotivos e automotores, suas pe�as, componentes e acess�rios; pneum�ticos; c�maras de ar e protetores de borracha; medicamentos e outros produtos farmac�uticos para uso humano ou veterin�rio; cosm�ticos; produtos de perfumaria e de higiene pessoal; pap�is; pl�sticos; canetas e malas; cimentos; cal e argamassas; produtos cer�micos; vidros; obras de metal e pl�stico para constru��o; telhas e caixas d��gua; tintas e vernizes; produtos eletr�nicos, eletroeletr�nicos e eletrodom�sticos; fios; cabos e outros condutores; transformadores el�tricos e reatores; disjuntores; interruptores e tomadas; isoladores; para-raios e l�mpadas; m�quinas e aparelhos de ar-condicionado; centrifugadores de uso dom�stico; aparelhos e instrumentos de pesagem de uso dom�stico; extintores; aparelhos ou m�quinas de barbear; m�quinas de cortar o cabelo ou de tosquiar; aparelhos de depilar, com motor el�trico incorporado; aquecedores el�tricos de �gua para uso dom�stico e term�metros; ferramentas; �lcool et�lico; sab�es em p� e l�quidos para roupas; detergentes; alvejantes; esponjas; palhas de a�o e amaciantes de roupas; venda de mercadorias pelo sistema porta a porta; nas opera��es sujeitas ao regime de substitui��o tribut�ria pelas opera��es anteriores; e nas presta��es de servi�os sujeitas aos regimes de substitui��o tribut�ria e de antecipa��o de recolhimento do imposto com encerramento de tributa��o; ; ; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art2">(Reda��o dada pele Lei Complementar n� 147, de 2014)</a> ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15ii">(Produ��o de efeito)</a></font></span></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art13�1xiiib"> </a>b) por terceiro, a que o contribuinte se ache obrigado, por for�a da legisla��o estadual ou distrital vigente;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art13�1xiiic"> </a>c) na entrada, no territ�rio do Estado ou do Distrito Federal, de petr�leo, inclusive lubrificantes e combust�veis l�quidos e gasosos dele derivados, bem como energia el�trica, quando n�o destinados � comercializa��o ou industrializa��o;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art13�1xiiid"> </a>d) por ocasi�o do desembara�o aduaneiro;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art13�1xiiie"> </a>e) na aquisi��o ou manuten��o em estoque de mercadoria desacobertada de documento fiscal;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art13�1xiiif"> </a>f) na opera��o ou presta��o desacobertada de documento fiscal;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art13�1xiiig"></a></font></span><font face="Arial" size="2"> <span style="color: black">g)</span><span style="color:black"> nas opera��es com bens ou mercadorias sujeitas ao regime de antecipa��o do recolhimento do imposto, nas aquisi��es em outros Estados e Distrito Federal:</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art13�1xiiig1"> </a>1. com encerramento da tributa��o, observado o disposto no </span></font> <span style="font-family: Arial; color: black"><font size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art18">inciso IV do � 4<s>�</s> do art. 18 desta Lei Complementar</a></font></span><font face="Arial" size="2"><span style="color:black">;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art13�1xiiig2"> </a>2. sem encerramento da tributa��o, hip�tese em que ser� cobrada a diferen�a entre a al�quota interna e a interestadual, sendo vedada a agrega��o de qualquer valor;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art13�1xiiih"> </a>h) nas aquisi��es em outros Estados e no Distrito Federal de bens ou mercadorias, n�o sujeitas ao regime de antecipa��o do recolhimento do imposto, relativo � diferen�a entre a al�quota interna e a interestadual;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art13�1xiv"></a>XIV - ISS devido:</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art13�1xiva"></a>a) em rela��o aos servi�os sujeitos � substitui��o tribut�ria ou reten��o na fonte;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art13�1xivb"></a>b) na importa��o de servi�os;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art13�1xv"></a>XV - demais tributos de compet�ncia da Uni�o, dos Estados, do Distrito Federal ou dos Munic�pios, n�o relacionados nos incisos anteriores. ;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art13�2"></a> </span> <span style="color:black">� 2<u><sup>o</sup></u> ; Observada a legisla��o aplic�vel, a incid�ncia do imposto de renda na fonte, na hip�tese do inciso V do � 1<u><sup>o</sup></u> deste artigo, ser� definitiva.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art13�3"></a> </span> <span style="color:black">� 3<u><sup>o</sup></u> ; As microempresas e empresas de pequeno porte optantes pelo Simples Nacional ficam dispensadas do pagamento das demais contribui��es institu�das pela Uni�o, inclusive as contribui��es para as entidades privadas de servi�o social e de forma��o profissional vinculadas ao sistema sindical, de que trata o </span></font> <span style="font-size: 10.0pt; font-family: Arial,sans-serif"> <a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/Constituicao/Constituicao.htm#art240"> art. 240 da Constitui��o Federal</a></span><font face="Arial" size="2"><span style="color:black">, e demais entidades de servi�o social aut�nomo.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art13�4"></a> </span> <span style="color:black">� 4<u><sup>o</sup></u> ; (VETADO).</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art13�5"></a> </span> <span style="color: black">�</span><span style="color:black"> 5</span><s><span style="color: black">�</span></s><span style="color:black"> ; A diferen�a entre a al�quota interna e a interestadual de que tratam as al�neas g e h do inciso XIII do � 1</span><s><span style="color: black">�</span></s><span style="color:black"> deste artigo ser� calculada tomando-se por base as al�quotas aplic�veis �s pessoas jur�dicas n�o optantes pelo Simples Nacional.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art13�6"></a> </span> <span style="color:black">� 6</span><s><span style="color: black">�</span></s><span style="color:black"> ; O Comit� Gestor do Simples Nacional:</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art13�6i"></a>I - disciplinar� a forma e as condi��es em que ser� atribu�da � microempresa ou empresa de pequeno porte optante pelo Simples Nacional a qualidade de substituta tribut�ria; e</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art13�6ii"></a>II - poder� disciplinar a forma e as condi��es em que ser� estabelecido o regime de antecipa��o do ICMS previsto na al�nea g do inciso XIII do � 1</span><s><span style="color: black">�</span></s><span style="color:black"> deste artigo.</span></font></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art13�7"></a>� ;7<u><sup>o</sup></u> ;O disposto na al�nea <i>a</i><b> </b>do inciso XIII do � 1<u><sup>o</sup></u> ser� disciplinado por conv�nio celebrado pelos Estados e pelo Distrito Federal, ouvidos o CGSN e os representantes dos segmentos econ�micos envolvidos. ; ; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art2">(Inclu�do pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15ii">(Produ��o de efeito)</a></font></span></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art13�8"></a>� ;8<u><sup>o</sup></u> ;Em rela��o �s bebidas n�o alc�olicas, massas aliment�cias, produtos l�cteos, carnes e suas prepara��es, prepara��es � base de cereais, chocolates, produtos de padaria e da ind�stria de bolachas e biscoitos, prepara��es para molhos e molhos preparados, prepara��es de produtos vegetais, telhas e outros produtos cer�micos para constru��o e detergentes, aplica-se o disposto na al�nea <i>a</i> do inciso XIII do � 1<u><sup>o</sup></u> aos fabricados em escala industrial relevante em cada segmento, observado o disposto no � 7<u><sup>o</sup></u>. ; ; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art2">(Inclu�do pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15ii">(Produ��o de efeito)</a></font></span></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art14"></a>Art. 14. ; Consideram-se isentos do imposto de renda, na fonte e na declara��o de ajuste do benefici�rio, os valores efetivamente pagos ou distribu�dos ao titular ou s�cio da microempresa ou empresa de pequeno porte optante pelo Simples Nacional, salvo os que corresponderem a pr�-labore, alugu�is ou servi�os prestados.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art14�1"></a> </span> <span style="color:black">� 1<u><sup>o</sup></u> ; A isen��o de que trata o <b>caput</b> deste artigo fica limitada ao valor resultante da aplica��o dos percentuais de que trata o </span></font> <span style="font-size: 10.0pt; font-family: Arial,sans-serif"> <a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/leis/L9249.htm#art15"> art. 15 da Lei n<sup>o</sup> 9.249, de 26 de dezembro de 1995</a></span><font face="Arial" size="2"><span style="color:black">, sobre a receita bruta mensal, no caso de antecipa��o de fonte, ou da receita bruta total anual, tratando-se de declara��o de ajuste, subtra�do do valor devido na forma do Simples Nacional no per�odo.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art14�2"></a> </span> <span style="color:black">� 2<u><sup>o</sup></u> ; O disposto no � 1<u><sup>o</sup></u> deste artigo n�o se aplica na hip�tese de a pessoa jur�dica manter escritura��o cont�bil e evidenciar lucro superior �quele limite.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art15"></a></span> <span lang="EN-US" style="color: black">Art. 15. ; (VETADO).</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art16"></a></span> <span lang="EN-US" style="color: black">Art. 16. ; </span><span style="color:black">A op��o pelo Simples Nacional da pessoa jur�dica enquadrada na condi��o de microempresa e empresa de pequeno porte dar-se-� na forma a ser estabelecida em ato do Comit� Gestor, sendo irretrat�vel para todo o ano-calend�rio.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art16�1"></a> </span> <span style="color:black">� 1<u><sup>o</sup></u> ; Para efeito de enquadramento no Simples Nacional, considerar-se-� microempresa ou empresa de pequeno porte aquela cuja receita bruta no ano-calend�rio anterior ao da op��o esteja compreendida dentro dos limites previstos no art. 3<u><sup>o</sup></u> desta Lei Complementar.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art16�1a"></a> </span> <span style="color:black">� ;1<s>�</s>-A. ; ;A op��o pelo Simples Nacional implica aceita��o de sistema de comunica��o eletr�nica, destinado, dentre outras finalidades, a:</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art16�1ai"></a>I ;- ;cientificar o sujeito passivo de quaisquer tipos de atos administrativos, inclu�dos os relativos ao indeferimento de op��o, � exclus�o do regime e a a��es fiscais;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art16�1aii"></a>II ;- ;encaminhar notifica��es e intima��es; e</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art16�1aiii"></a>III ;- ;expedir avisos em geral.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art16�1b"></a> </span> <span style="color:black">� ;1<s>�</s>-B. ; ;O sistema de comunica��o eletr�nica de que trata o � 1<b><u><sup>o</sup></u></b>-A ser� regulamentado pelo CGSN, observando-se o seguinte:</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art16�1bi"></a>I ;- ;as comunica��es ser�o feitas, por meio eletr�nico, em portal pr�prio, dispensando-se a sua publica��o no Di�rio Oficial e o envio por via postal;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art16�1bii"></a>II ;- ;a comunica��o feita na forma prevista no <b>caput</b> ser� considerada pessoal para todos os efeitos legais;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art16�1biii"></a>III ;- ;a ci�ncia por meio do sistema de que trata o � 1<b><u><sup>o</sup></u></b>-A com utiliza��o de certifica��o digital ou de c�digo de acesso possuir� os requisitos de validade;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art16�1biv"></a>IV ;- ;considerar-se-� realizada a comunica��o no dia em que o sujeito passivo efetivar a consulta eletr�nica ao teor da comunica��o; e</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art16�1bv"></a>V ;- ;na hip�tese do inciso IV, nos casos em que a consulta se d� em dia n�o �til, a comunica��o ser� considerada como realizada no primeiro dia �til seguinte.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art16�1c"></a> </span> <span style="color:black">� ;1<s>�</s>-C. ; ;A consulta referida nos incisos IV e V do � 1<s>�</s>-B dever� ser feita em at� 45 (quarenta e cinco) dias contados da data da disponibiliza��o da comunica��o no portal a que se refere o inciso I do � 1<s>�</s>-B, ou em prazo superior estipulado pelo CGSN, sob pena de ser considerada automaticamente realizada na data do t�rmino desse prazo.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art16�1d"></a> </span> <span style="color:black">� ;1<s>�</s>-D. ; ;Enquanto n�o editada a regulamenta��o de que trata o � 1<b><u><sup>o</sup></u></b>-B, os entes federativos poder�o utilizar sistemas de comunica��o eletr�nica, com regras pr�prias, para as finalidades previstas no � 1<s>�</s>-A, podendo a referida regulamenta��o prever a ado��o desses sistemas como meios complementares de comunica��o.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art16�2"></a> </span> <span style="color:black">� 2<u><sup>o</sup></u> ; A op��o de que trata o <b>caput</b> deste artigo dever� ser realizada no m�s de janeiro, at� o seu �ltimo dia �til, produzindo efeitos a partir do primeiro dia do ano-calend�rio da op��o, ressalvado o disposto no � 3<u><sup>o</sup></u> deste artigo.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art16�3"></a> </span> <span style="color:black">� 3<u><sup>o</sup></u> ; A op��o produzir� efeitos a partir da data do in�cio de atividade, desde que exercida nos termos, prazo e condi��es a serem estabelecidos no ato do Comit� Gestor a que se refere o <b>caput</b> deste artigo.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art16�4"></a> </span> <span style="color: black">�</span><span style="color:black"> 4</span><u><sup><span style="color: black">o</span></sup></u><span style="color: black"> ;</span><span style="color:black"> Ser�o consideradas inscritas no Simples Nacional, em 1</span><u><sup><span style="color: black">o</span></sup></u><span style="color:black"> de julho de 2007, as microempresas e empresas de pequeno porte regularmente optantes pelo regime tribut�rio de que trata a Lei n</span><u><sup><span style="color: black">o</span></sup></u><span style="color:black"> 9.317, de 5 de dezembro de 1996, salvo as que estiverem impedidas de optar por alguma veda��o imposta por esta Lei Complementar.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art16�5"></a> </span> <span style="color:black">� 5<u><sup>o</sup></u> ; O Comit� Gestor regulamentar� a op��o autom�tica prevista no � 4<u><sup>o</sup></u> deste artigo.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art16�6"></a> </span> <span style="color:black">� 6<u><sup>o</sup></u> ; O indeferimento da op��o pelo Simples Nacional ser� formalizado mediante ato da Administra��o Tribut�ria segundo regulamenta��o do Comit� Gestor.</span></font></p> <h2 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Se��o II</span></b></font></h2> <h2 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Das Veda��es ao Ingresso no Simples Nacional</span></b></font></h2> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art17"></a>Art. 17. ; N�o poder�o recolher os impostos e contribui��es na forma do Simples Nacional a microempresa ou a empresa de pequeno porte:</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art17i"></a>I - que explore atividade de presta��o cumulativa e cont�nua de servi�os de assessoria credit�cia, gest�o de cr�dito, sele��o e riscos, administra��o de contas a pagar e a receber, gerenciamento de ativos (<b>asset management</b>), compras de direitos credit�rios resultantes de vendas mercantis a prazo ou de presta��o de servi�os (<b>factoring</b>);</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art17ii"></a>II - que tenha s�cio domiciliado no exterior;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art17iii"></a>III - de cujo capital participe entidade da administra��o p�blica, direta ou indireta, federal, estadual ou municipal;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color: black"><a name="art17iv"></a>IV</span><span style="color:black"> - (REVOGADO) </span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art17v"></a>V - que possua d�bito com o Instituto Nacional do Seguro Social - INSS, ou com as Fazendas P�blicas Federal, Estadual ou Municipal, cuja exigibilidade n�o esteja suspensa;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"> <span style="color:black; text-decoration:line-through"><a name="art17vi"></a>VI - que preste servi�o de transporte intermunicipal e interestadual de passageiros;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art17vi."></a>VI - que preste servi�o de transporte intermunicipal e interestadual de passageiros, exceto quando na modalidade fluvial ou quando possuir caracter�sticas de transporte urbano ou metropolitano ou realizar-se sob fretamento cont�nuo em �rea metropolitana para o transporte de estudantes ou trabalhadores; </font></span><font size="2"> <span style="font-family: Arial; color: black"> ; ; ; ; ; ; </span></font> <font face="Arial" size="2"><span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Reda��o dada pela Lei Complementar n� 147, de 2014)</a></span></font><span style="font-family: Arial; color: black"><font size="2"> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art17vii"></a>VII - que seja geradora, transmissora, distribuidora ou comercializadora de energia el�trica;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art17viii"></a>VIII - que exer�a atividade de importa��o ou fabrica��o de autom�veis e motocicletas;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art17ix"></a>IX - que exer�a atividade de importa��o de combust�veis;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; " align="justify"> <font face="Arial" size="2"><span style="color: black"><a name="art17x"></a>X</span><span style="color:black"> - que exer�a atividade de produ��o ou venda no atacado de: ; </span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; " align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art17xa"></a>a) cigarros, cigarrilhas, charutos, filtros para cigarros, armas de fogo, muni��es e p�lvoras, explosivos e detonantes;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; " align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art17xb"></a>b) bebidas a seguir descritas:</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; " align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art17xb1"></a>1 - alco�licas;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; " align="justify"> <font face="Arial" size="2"> <span style="color:black; "><a name="art17xb2"></a>2 - refrigerantes, inclusive �guas saborizadas gaseificadas;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; " align="justify"> <font size="2"><span style="font-family: Arial; color: black"> <a name="art17xb2."></a>2. (</span><span style="color: black"><font face="Arial"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art16">Revogado</a></font></span><span style="font-family: Arial; color: black">);</span></font><span style="font-family: Arial; color: black"><font size="2"> </font></span><font size="2"><span style="font-family: Arial; color: black"> ; ; ; ; ; ; </span></font> <font face="Arial" size="2"><span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Reda��o dada pela Lei Complementar n� 147, de 2014)</a></span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; " align="justify"> <font face="Arial" size="2"> <span style="color:black; "><a name="art17xb3"></a>3 - prepara��es compostas, n�o alco�licas (extratos concentrados ou sabores concentrados), para elabora��o de bebida refrigerante, com capacidade de dilui��o de at� 10 (dez) partes da bebida para cada parte do concentrado;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; " align="justify"> <font size="2"><span style="font-family: Arial; color: black"> <a name="art17xb3."></a>3. (</span><span style="color: black"><font face="Arial"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art16">Revogado</a></font></span><span style="font-family: Arial; color: black">);</span></font><span style="font-family: Arial; color: black"><font size="2"> </font></span><font size="2"><span style="font-family: Arial; color: black"> ; ; ; ; ; ; </span></font> <font face="Arial" size="2"><span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Reda��o dada pela Lei Complementar n� 147, de 2014)</a></span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; " align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art17xb4"></a>4 - cervejas sem �lcool;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"> <span style="color:black; text-decoration:line-through"><a name="art17xi"></a>XI - que tenha por finalidade a presta��o de servi�os decorrentes do exerc�cio de atividade intelectual, de natureza t�cnica, cient�fica, desportiva, art�stica ou cultural, que constitua profiss�o regulamentada ou n�o, bem como a que preste servi�os de instrutor, de corretor, de despachante ou de qualquer tipo de intermedia��o de neg�cios;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font size="2"><span style="font-family: Arial; color: black"> <a name="art17xi."></a>XI - (</span><span style="color: black"><font face="Arial"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art16">Revogado</a></font></span><span style="font-family: Arial; color: black">);</span></font><span style="font-family: Arial; color: black"><font size="2"> </font></span><font size="2"><span style="font-family: Arial; color: black"> ; ; ; ; ; ; </span></font> <font face="Arial" size="2"><span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Reda��o dada pela Lei Complementar n� 147, de 2014)</a></span></font><span style="font-family: Arial; color: black"><font size="2"> ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art17xii"></a>XII - que realize cess�o ou loca��o de m�o-de-obra;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"> <span style="color:black; text-decoration:line-through"><a name="art17xiii"></a>XIII - que realize atividade de consultoria;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font size="2"><span style="font-family: Arial; color: black"> <a name="art17xiii."></a>XIII - (</span><span style="color: black"><font face="Arial"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art16">Revogado</a></font></span><span style="font-family: Arial; color: black">);</span></font><span style="font-family: Arial; color: black"><font size="2"> </font></span><font size="2"><span style="font-family: Arial; color: black"> ; ; ; ; ; ; </span></font> <font face="Arial" size="2"><span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Reda��o dada pela Lei Complementar n� 147, de 2014)</a></span></font><span style="font-family: Arial; color: black"><font size="2"> ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art17xiv"></a>XIV - que se dedique ao loteamento e � incorpora��o de im�veis.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color: black"><a name="art17xv"></a>XV</span><span style="color:black"> - que realize atividade de loca��o de im�veis pr�prios, exceto quando se referir a presta��o de servi�os tributados pelo ISS.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color: black"><a name="art17xvi"></a>XVI ;- ;com</span><span style="color:black"> aus�ncia de inscri��o ou com irregularidade em cadastro fiscal federal, municipal ou estadual, quando exig�vel.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color: black"><a name="art17�1"></a>�</span><span style="color:black"> 1</span><s><span style="color: black">�</span></s><span style="color:black"> ; As veda��es relativas a exerc�cio de atividades previstas no </span><b> <span style="color: black">caput</span></b><span style="color:black"> deste artigo n�o se aplicam �s pessoas jur�dicas que se dediquem exclusivamente �s atividades referidas nos </span></font> <span style="font-family: Arial; color: black"><font size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art18">�� 5<u><sup>o</sup></u>-B a 5<u><sup>o</sup></u>-E do art. 18 desta Lei Complementar</a></font></span><font face="Arial" size="2"><span style="color:black">, ou as exer�am em conjunto com outras atividades que n�o tenham sido objeto de veda��o no </span><b> <span style="color: black">caput</span></b><span style="color:black"> deste artigo.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art17�1i"></a>I - (REVOGADO)</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art17�1ii"></a>II - (REVOGADO)</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art17�1iii"></a>III - (REVOGADO)</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art17�1iv"></a>IV - (REVOGADO)</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art17�1v"></a>V - (REVOGADO)</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art17�1vi"></a>VI - (REVOGADO)</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art17�1vii"></a>VII - (REVOGADO)</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art17�1viii"></a>VIII - (REVOGADO)</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art17�1ix"></a>IX - (REVOGADO)</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art17�1x"></a>X - (REVOGADO)</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art17�1xi"></a>XI - (REVOGADO)</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art17�1xii"></a>XII - (REVOGADO)</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art17�1xiii"></a>XIII - (REVOGADO)</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art17�1xiv"></a>XIV - (REVOGADO)</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art17�1xv"></a>XV - (REVOGADO)</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art17�1xvi"></a>XVI - (REVOGADO)</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art17�1xvii"></a>XVII - (REVOGADO)</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art17�1xviii"> </a>XVIII - (REVOGADO)</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art17�1xix"></a>XIX - (REVOGADO)</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art17�1xx"></a>XX - (REVOGADO)</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art17�1xxi"></a>XXI - (REVOGADO)</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color: black"><a name="art17�1xxii"> </a>XXII</span><span style="color:black"> - (</span><span style="color: black">VETADO);</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art17�1xxiii"> </a>XXIII - (REVOGADO)</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art17�1xxiv"></a>XXIV - (REVOGADO)</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art17�1xxv"></a>XXV - (REVOGADO)</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art17�1xxvi"></a>XXVI - (REVOGADO)</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art17�1xxvii"> </a>XXVII - (REVOGADO)</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color: black"><a name="art17�1xxviii"> </a>XXVIII</span><span style="color:black"> - </span><span style="color: black">(VETADO).</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color: black"><a name="art17�2"></a>�</span><span style="color:black"> 2</span><u><sup><span style="color: black">o</span></sup></u><span style="color: black"> ;</span><span style="color:black"> Tamb�m poder� optar pelo Simples Nacional a microempresa ou empresa de pequeno porte que se dedique � presta��o de outros servi�os que n�o tenham sido objeto de veda��o expressa neste artigo, desde que n�o incorra em nenhuma das hip�teses de veda��o previstas nesta Lei Complementar.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color: black"><a name="art17�3"></a></span> <span style="color:black">� 3<u><sup>o</sup></u> ; (VETADO).</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color: black"><a name="art17�4"></a></span> <span style="color:black">� ;4<s>�</s> ; ;Na hip�tese do inciso XVI do <b>caput</b>, dever� ser observado, para o MEI, o disposto no </span></font> <span style="font-family: Arial; color: black"><font size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art4">art. 4<u><sup>o</sup></u> desta Lei Complementar</a></font></span><font face="Arial" size="2"><span style="color:black">.</span></font></p> <h2 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Se��o III</span></b></font></h2> <h2 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Das Al�quotas e Base de C�lculo</span></b></font></h2> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <strike> <font face="Arial" size="2"><span style="color:black"><a name="art18"></a></span> <span style="color: black">Art.</span><span style="color:black"> 18. ; O valor devido mensalmente pela microempresa e empresa de pequeno porte comercial, optante pelo Simples Nacional, ser� determinado mediante aplica��o da tabela do </span></font> <span style="font-family: Arial; color: black"><font size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#anexoi">Anexo I desta Lei Complementar</a></font></span><font face="Arial" size="2"><span style="color:black">.</span></font></strike></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18."></a>Art. ;18. ; O valor devido mensalmente pela microempresa ou empresa de pequeno porte, optante pelo Simples Nacional, ser� determinado mediante aplica��o das al�quotas constantes das tabelas dos Anexos I a VI desta Lei Complementar sobre a base de c�lculo de que trata o � 3<u><sup>o</sup></u> deste artigo, observado o disposto no � 15 do art. 3<u><sup>o</sup></u>. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art18�1"></a>� 1<u><sup>o</sup></u> ; Para efeito de determina��o da al�quota, o sujeito passivo utilizar� a receita bruta acumulada nos 12 (doze) meses anteriores ao do per�odo de apura��o.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <strike> <font face="Arial" size="2"><span style="color:black"><a name="art18�2"></a>� 2<u><sup>o</sup></u> ; Em caso de in�cio de atividade, os valores de receita bruta acumulada constantes das tabelas dos </span></font> <span style="font-family: Arial; color: black"><font size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#anexoi">Anexos I a V desta Lei Complementar</a></font></span><font face="Arial" size="2"><span style="color:black"> devem ser proporcionalizados ao n�mero de meses de atividade no per�odo.</span></font></strike></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�2."></a>� ;2<u><sup>o</sup></u> ; ;Em caso de in�cio de atividade, os valores de receita bruta acumulada constantes das tabelas dos Anexos I a VI desta Lei Complementar devem ser proporcionalizados ao n�mero de meses de atividade no per�odo. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art18�3"></a>� 3<u><sup>o</sup></u> ; Sobre a receita bruta auferida no m�s incidir� a al�quota determinada na forma do <b>caput</b> e dos �� 1<u><sup>o</sup></u> e 2<u><sup>o</sup></u> deste artigo, podendo tal incid�ncia se dar, � op��o do contribuinte, na forma regulamentada pelo Comit� Gestor, sobre a receita recebida no m�s, sendo essa op��o irretrat�vel para todo o ano-calend�rio.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 0; margin-bottom: 0" align="justify"> <font face="Arial" size="2"> <span style="color:black; text-decoration:line-through"><a name="art18�4"></a>� 4<u><sup>o</sup></u> ; O contribuinte dever� considerar, destacadamente, para fim de pagamento:</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 0; margin-bottom: 0" align="justify"> <font face="Arial" size="2"> <span style="color:black; text-decoration:line-through"><a name="art18�4i"></a>I - as receitas decorrentes da revenda de mercadorias;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 0; margin-bottom: 0" align="justify"> <font face="Arial" size="2"> <span style="color:black; text-decoration:line-through"><a name="art18�4ii"></a>II - as receitas decorrentes da venda de mercadorias industrializadas pelo contribuinte;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 0; margin-bottom: 0" align="justify"> <font face="Arial" size="2"> <span style="color:black; text-decoration:line-through"><a name="art18�4iii"></a>III - as receitas decorrentes da presta��o de servi�os, bem como a de loca��o de bens m�veis;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 0; margin-bottom: 0" align="justify"> <strike> <font face="Arial" size="2"><strong> <span style="color: black; font-weight: normal"><a name="art18�4iv"></a>IV</span><span style="color:black;font-weight:normal"> - as receitas decorrentes da venda de mercadorias sujeitas a substitui��o tribut�ria e tributa��o concentrada em uma �nica etapa (monof�sica), bem como, em rela��o ao ICMS, antecipa��o tribut�ria com encerramento de tributa��o;</span></strong><span style="color:black"> ; </span></font></strike></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 0 0cm; " align="justify"> <strike> <font face="Arial" size="2"><strong> <span style="color: black; font-weight: normal"><a name="art18�4v"></a>V</span><span style="color:black;font-weight:normal"> - as receitas decorrentes da exporta��o de mercadorias para o exterior, inclusive as vendas realizadas por meio de comercial exportadora </span> <span style="color: black; font-weight: normal">ou</span><span style="color:black;font-weight:normal"> da sociedade de prop�sito espec�fico prevista no art. 56 desta Lei Complementar.</span></strong><span style="color:black"> </span></font></strike></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�4."></a>� ;4<u><sup>o</sup></u> ; ;O contribuinte dever� considerar, destacadamente, para fim de pagamento, as receitas decorrentes da: ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a></font></span></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�4i."></a>I ;- ;revenda de mercadorias, que ser�o tributadas na forma do Anexo I desta Lei Complementar; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a></font></span></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�4ii."></a>II ;- ;venda de mercadorias industrializadas pelo contribuinte, que ser�o tributadas na forma do Anexo II desta Lei Complementar; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a></font></span></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�4iii."></a>III ;- ;presta��o de servi�os de que trata o � 5<u><sup>o</sup></u>-B deste artigo e dos servi�os vinculados � loca��o de bens im�veis e corretagem de im�veis desde que observado o disposto no inciso XV do art. 17, que ser�o tributados na forma do Anexo III desta Lei Complementar; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a></font></span></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�4iv."></a>IV ;- ;presta��o de servi�os de que tratam os �� 5<u><sup>o</sup></u>-C a 5<u><sup>o</sup></u>-F e 5<u><sup>o</sup></u>-I deste artigo, que ser�o tributadas na forma prevista naqueles par�grafos; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a></font></span></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�4v."></a>V ;- ;loca��o de bens m�veis, que ser�o tributadas na forma do Anexo III desta Lei Complementar, deduzida a parcela correspondente ao ISS; ; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a></font></span></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�4vi"></a>VI ;- ;atividade com incid�ncia simult�nea de IPI e de ISS, que ser�o tributadas na forma do Anexo II desta Lei Complementar, deduzida a parcela correspondente ao ICMS e acrescida a parcela correspondente ao ISS prevista no Anexo III desta Lei Complementar; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�4vii"></a>VII ;- ;comercializa��o de medicamentos e produtos magistrais produzidos por manipula��o de f�rmulas: ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�4viia"></a>a) ;sob encomenda para entrega posterior ao adquirente, em car�ter pessoal, mediante prescri��es de profissionais habilitados ou indica��o pelo farmac�utico, produzidos no pr�prio estabelecimento ap�s o atendimento inicial, que ser�o tributadas na forma do Anexo III desta Lei Complementar; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�4viib"></a>b) ;nos demais casos, quando ser�o tributadas na forma do Anexo I desta Lei Complementar. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�4a"></a>� ;4<u><sup>o</sup></u>-A. ; ;O contribuinte dever� segregar, tamb�m, as receitas: ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�4ai"></a>I ;- ;decorrentes de opera��es ou presta��es sujeitas � tributa��o concentrada em uma �nica etapa (monof�sica), bem como, em rela��o ao ICMS, que o imposto j� tenha sido recolhido por substituto tribut�rio ou por antecipa��o tribut�ria com encerramento de tributa��o; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�4aii"></a>II ;- ;sobre as quais houve reten��o de ISS na forma do � 6<u><sup>o</sup></u> deste artigo e � 4<u><sup>o</sup></u> do art. 21 desta Lei Complementar, ou, na hip�tese do � 22-A deste artigo, seja devido em valor fixo ao respectivo munic�pio; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�4aiii"></a>III ;- ;sujeitas � tributa��o em valor fixo ou que tenham sido objeto de isen��o ou redu��o de ISS ou de ICMS na forma prevista nesta Lei Complementar; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�4aiv"></a>IV ;- ;decorrentes da exporta��o para o exterior, inclusive as vendas realizadas por meio de comercial exportadora ou da sociedade de prop�sito espec�fico prevista no art. 56 desta Lei Complementar; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�4av"></a>V ;- ;sobre as quais o ISS seja devido a Munic�pio diverso do estabelecimento prestador, quando ser� recolhido no Simples Nacional. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art18�5"></a>� 5</span><s><span style="color: black">�</span></s><span style="color:black"> ; As atividades industriais ser�o tributadas na forma do </span></font> <span style="font-family: Arial; color: black"><font size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#anexoii">Anexo II desta Lei Complementar.</a></font></span><font face="Arial" size="2"><span style="color:black">.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art18�5i."></a>I - (REVOGADO)</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left:0cm; margin-right:0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art18�5ii"></a>II - (REVOGADO)</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art18�5iii"></a>III - (REVOGADO)</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left:0cm; margin-right:0cm" align="justify"> <font face="Arial" size="2"><span style="color: black"><a name="art18�5iv"></a>IV</span><span style="color:black"> - (REVOGADO)</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left:0cm; margin-right:0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art18�5v"></a>V - (REVOGADO)</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left:0cm; margin-right:0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art18�5vi"></a>VI - (REVOGADO)</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left:0cm; margin-right:0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art18�5vii"></a>VII - (REVOGADO).</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><strong> <strike> <span style="color: black; font-weight: normal"><a name="art18�5a"></a>�</span><span style="color:black;font-weight:normal"> 5</span></strike><s><span style="color: black; font-weight: normal">�</span></s><strike><span style="color: black; font-weight: normal">-A </span><span style="color:black;font-weight:normal"> ;As atividades de loca��o de bens m�veis ser�o tributadas na forma do </span></strike></strong></font> <strike> <font size="2"> <strong style="font-family: Arial; color:black; font-weight:400"> <span style="color:black;font-family:Arial"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#anexoiii">Anexo III desta Lei Complementar</a></span></strong></font></strike><font face="Arial" size="2"><strike><strong><span style="color:black;font-weight:normal">, deduzindo-se da al�quota o percentual correspondente ao ISS previsto nesse Anexo.</span></strong></strike></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font size="2"> <span style="font-family: Arial; color: black"><a name="art18�5a."></a>� 5<u><sup>o</sup></u>-A. ;(</span><span style="color: black"><font face="Arial"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art16">Revogado</a></font></span><span style="font-family: Arial; color: black">).</span></font><span style="font-family: Arial; color: black"><font size="2"> ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><strong> <span style="color: black; font-weight: normal"><a name="art18�5b"></a>�</span><span style="color:black;font-weight:normal"> 5</span><s><span style="color: black; font-weight: normal">�</span></s><span style="color: black; font-weight: normal">-B</span><span style="color:black;font-weight:normal"> ; Sem preju�zo do disposto no </span></strong></font> <strong style="font-family: Arial"><span style="color:black;font-weight:normal"> <font size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art17">� 1<s>�</s> do art. 17 desta Lei Complementar</a></font></span></strong><font face="Arial" size="2"><strong><span style="color:black;font-weight:normal">, ser�o tributadas na forma do </span></strong></font> <font size="2"> <strong style="font-family: Arial; color:black; font-weight:400"> <span style="color:black;font-family:Arial"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#anexoiii">Anexo III desta Lei Complementar</a></span></strong></font><font face="Arial" size="2"><strong><span style="color:black;font-weight:normal"> as seguintes atividades de presta��o de servi�os:</span></strong><span style="color:black"> ; </span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><strong> <span style="color: black; font-weight: normal"><a name="art18�5bi"></a>I</span><span style="color:black;font-weight:normal"> - creche, pr�-escola e estabelecimento de ensino fundamental, escolas t�cnicas, profissionais e de ensino m�dio, de l�nguas estrangeiras, de artes, cursos t�cnicos de pilotagem, preparat�rios para concursos, gerenciais e escolas livres, exceto as previstas nos incisos II e III do � 5</span><s><span style="color: black; font-weight: normal">�</span></s><span style="color: black; font-weight: normal">-D</span><span style="color:black;font-weight:normal"> deste artigo;</span></strong></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><strong> <span style="color: black; font-weight: normal"><a name="art18�5bii"></a>II</span><span style="color:black;font-weight:normal"> - ag�ncia terceirizada de correios;</span></strong></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><strong> <span style="color:black;font-weight:normal"><a name="art18�5biii"></a>III - ag�ncia de viagem e turismo;</span></strong></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><strong> <span style="color:black;font-weight:normal"><a name="art18�5biv"></a>IV - centro de forma��o de condutores de ve�culos automotores de transporte terrestre de passageiros e de carga;</span></strong></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><strong> <span style="color:black;font-weight:normal"><a name="art18�5bv"></a>V - ag�ncia lot�rica;</span></strong></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art18�5bvi"></a>VI - (REVOGADO)</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art18�5bvii"></a>VII - (REVOGADO)</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art18�5bviii"> </a>VIII - (REVOGADO)</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><strong> <span style="color:black;font-weight:normal"><a name="art18�5bix"></a>IX - servi�os de instala��o, de reparos e de manuten��o em geral, bem como de usinagem, solda, tratamento e revestimento em metais;</span></strong></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art18�5bx"></a>X - (REVOGADO)</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art18�5bxi"></a>XI - (REVOGADO)</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art18�5bxii"></a>XII - (REVOGADO)</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><strong> <span style="color:black;font-weight:normal"><a name="art18�5bxiii"></a>XIII - transporte municipal de passageiros; </span></strong><span style="color:black"> ;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><strong> <span style="color:black;font-weight:normal"><a name="art18�5bxiv"></a>XIV - escrit�rios de servi�os cont�beis, observado o disposto nos �� 22-B e 22-C deste artigo.</span></strong></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art18�5bxv"></a>XV - produ��es cinematogr�ficas, audiovisuais, art�sticas e culturais, sua exibi��o ou apresenta��o, inclusive no caso de m�sica, literatura, artes c�nicas, artes visuais, cinematogr�ficas e audiovisuais.</span></font></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�5bxvi"></a>XVI - fisioterapia; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�5bxvii"></a>XVII - corretagem de seguros. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><strong> <span style="color:black;font-weight:normal"><a name="art18�5c"></a>� 5<s>�</s>-C ; Sem preju�zo do disposto no </span></strong></font> <strong style="font-family: Arial"><span style="color:black;font-weight:normal"> <font size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art17">� 1<s>�</s> do art. 17 desta Lei Complementar</a></font></span></strong><font face="Arial" size="2"><strong><span style="color:black;font-weight:normal">, as atividades de presta��o de servi�os seguintes ser�o tributadas na forma do Anexo IV desta Lei Complementar, hip�tese em que n�o estar� inclu�da no Simples Nacional a contribui��o prevista no </span></strong></font> <strong style="font-family: Arial"><span style="color:black;font-weight:normal"> <font size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art13">inciso VI do </a> </font></span><font size="2"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art13">caput<span style="font-weight:normal"> do art. 13 desta Lei Complementar</span></a></font></strong><font face="Arial" size="2"><strong><span style="color:black;font-weight:normal">, devendo ela ser recolhida segundo a legisla��o prevista para os demais contribuintes ou respons�veis:</span></strong></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><strong> <span style="color:black;font-weight:normal"><a name="art18�5ci"></a>I - constru��o de im�veis e obras de engenharia em geral, inclusive sob a forma de subempreitada, execu��o de projetos e servi�os de paisagismo, bem como decora��o de interiores;</span></strong></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><strong> <span style="color:black;font-weight:normal"><a name="art18�5cii"></a>II - </span></strong> <span style="color:black">(REVOGADO)</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><strong> <span style="color:black;font-weight:normal"><a name="art18�5ciii"></a>III - </span></strong> <span style="color:black">(REVOGADO)</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><strong> <span style="color:black;font-weight:normal"><a name="art18�5civ"></a>IV - </span></strong> <span style="color:black">(REVOGADO)</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><strong> <span style="color:black;font-weight:normal"><a name="art18�5cv"></a>V - </span></strong> <span style="color:black">(REVOGADO)</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><strong> <span style="color:black;font-weight:normal"><a name="art18�5cvi"></a>VI - servi�o de vigil�ncia, limpeza ou conserva��o.</span></strong></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�5c.vii"></a>VII - servi�os advocat�cios. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><strong> <span style="color:black;font-weight:normal"><a name="art18�5d"></a>� 5<s>�</s>-D ; Sem preju�zo do disposto no </span></strong></font> <span style="font-family: Arial; color: black"><font size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art17">� 1<u><sup>o</sup></u> do art. 17 desta Lei Complementar</a></font></span><font face="Arial" size="2"><strong><span style="color:black;font-weight:normal">, as atividades de presta��o de servi�os seguintes ser�o tributadas na forma do </span></strong></font> <span style="font-family: Arial; color: black"><font size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#anexov">Anexo V desta Lei Complementar</a></font></span><font face="Arial" size="2"><strong><span style="color:black;font-weight:normal">:</span></strong></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><strong> <span style="color:black;font-weight:normal; text-decoration:line-through"> <a name="art18�5di"></a>I - cumulativamente administra��o e loca��o de im�veis de terceiros;</span></strong></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�5di."></a>I ;- ;administra��o e loca��o de im�veis de terceiros; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><strong> <span style="color:black;font-weight:normal"><a name="art18�5dii"></a>II - academias de dan�a, de capoeira, de ioga e de artes marciais;</span></strong></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><strong> <span style="color:black;font-weight:normal"><a name="art18�5diii"></a>III - academias de atividades f�sicas, desportivas, de nata��o e escolas de esportes;</span></strong></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><strong> <span style="color:black;font-weight:normal"><a name="art18�5div"></a>IV - elabora��o de programas de computadores, inclusive jogos eletr�nicos, desde que desenvolvidos em estabelecimento do optante;</span></strong></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><strong> <span style="color:black;font-weight:normal"><a name="art18�5dv"></a>V - licenciamento ou cess�o de direito de uso de programas de computa��o;</span></strong></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><strong> <span style="color:black;font-weight:normal"><a name="art18�5dvi"></a>VI - planejamento, confec��o, manuten��o e atualiza��o de p�ginas eletr�nicas, desde que realizados em estabelecimento do optante;</span></strong></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><strong> <span style="color:black;font-weight:normal"><a name="art18�5dvii"></a>VII - </span></strong> <span style="color:black">(REVOGADO)</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><strong> <span style="color:black;font-weight:normal"><a name="art18�5dviii"></a>VIII - </span></strong> <span style="color:black">(REVOGADO)</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><strong> <span style="color:black;font-weight:normal"><a name="art18�5dix"></a>IX - empresas montadoras de estandes para feiras;</span></strong></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art18�5dx"></a>X - (REVOGADO)</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><strong> <span style="color:black;font-weight:normal"><a name="art18�5dxi"></a>XI - (REVOGADO)</span></strong></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><strong> <span style="color:black;font-weight:normal"><a name="art18�5dxii"></a>XII - laborat�rios de an�lises cl�nicas ou de patologia cl�nica;</span></strong></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><strong> <span style="color:black;font-weight:normal"><a name="art18�5dxiii"></a>XIII - servi�os de tomografia, diagn�sticos m�dicos por imagem, registros gr�ficos e m�todos �ticos, bem como resson�ncia magn�tica;</span></strong></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><strong> <span style="color:black;font-weight:normal"><a name="art18�5dxiv"></a>XIV - servi�os de pr�tese em geral.</span></strong></font></p> <p style="text-align: justify; text-indent: 1.0cm"> <strong style="font-family: Arial"> <span style="color:black;font-weight:normal; text-decoration:line-through"> <font size="2"><a name="art18�5e"></a>� 5�-E ; Sem preju�zo do disposto no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art17">� 1� do art. 17 desta Lei Complementar</a>, as atividades de presta��o de servi�os de comunica��o e de transportes interestadual e intermunicipal de cargas ser�o tributadas na forma do <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#anexoiii">Anexo III</a>, deduzida a parcela correspondente ao ISS e acrescida a parcela correspondente ao ICMS prevista no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#anexoi">Anexo I</a>.</font></span></strong></p> <p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�5e."></a>� ;5<u><sup>o</sup></u>-E. ; Sem preju�zo do disposto no � ;1<u><sup>o</sup></u> do art. 17 desta Lei Complementar, as atividades de presta��o de servi�os de comunica��o e de transportes interestadual e intermunicipal de cargas, e de transportes autorizados no inciso VI do <b>caput</b> do art. 17, inclusive na modalidade fluvial, ser�o tributadas na forma do Anexo III, deduzida a parcela correspondente ao ISS e acrescida a parcela correspondente ao ICMS prevista no Anexo I. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a></font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <strong style="font-family: Arial"><span style="color:black;font-weight:normal"> <font size="2"><strike><a name="art18�5f"></a>� 5</strike><s>�</s><strike>-F As atividades de presta��o de servi�os referidas no </strike> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art17"><strike>� 2</strike><s>�</s><strike> do ; art. 17 desta Lei Complementar</strike></a><strike> ser�o tributadas na forma do <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#anexoiii">Anexo III desta Lei Complementar</a>, salvo se, para alguma dessas atividades, houver previs�o expressa de tributa��o na forma dos <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#anexoiv">Anexos IV ou V desta Lei Complementar</a>.</strike></font></span></strong></p> <p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�f."></a>� 5<u><sup>o</sup></u>-F. ; As atividades de presta��o de servi�os referidas no � ;2<u><sup>o</sup></u> do art. 17 desta Lei Complementar ser�o tributadas na forma do Anexo III desta Lei Complementar, salvo se, para alguma dessas atividades, houver previs�o expressa de tributa��o na forma dos Anexos IV, V ou VI desta Lei Complementar. ; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"><strike> <a name="art18�5g"></a>� 5<u><sup>o</sup></u>-G. As atividades com incid�ncia simult�nea de IPI e de ISS ser�o tributadas na forma do <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#anexoii">Anexo II desta Lei Complementar</a>, deduzida a parcela correspondente ao ICMS e acrescida a parcela correspondente ao ISS prevista no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#anexoiii">Anexo III desta Lei Complementar</a>.</strike></font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <font size="2"> <span style="font-family: Arial; color: black"><a name="art18�g."></a>� ;5<u><sup>o</sup></u>-G. ; (</span><span style="color: black"><font face="Arial"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art16">Revogado</a></font></span><span style="font-family: Arial; color: black">).</span></font><span style="font-family: Arial; color: black"><font size="2"> ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�5h"></a>� 5<u><sup>o</sup></u>-H. ; A veda��o de que trata o <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art17">inciso XII do <b>caput</b> do art. 17 desta Lei Complementar</a> n�o se aplica �s atividades referidas no � 5<u><sup>o</sup></u>-C deste artigo.</font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�5i"></a>� ;5<u><sup>o</sup></u>-I. ; Sem preju�zo do disposto no � 1<u><sup>o</sup></u> do art. 17 desta Lei Complementar, as seguintes atividades de presta��o de servi�os ser�o tributadas na forma do Anexo VI desta Lei Complementar: ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�5i.i"></a>I ;- ;medicina, inclusive laboratorial e enfermagem; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�5i.ii"></a>II ;- ;medicina veterin�ria; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�5i.iii"></a>III ;- ;odontologia; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�5i.iv"></a>IV ;- ;psicologia, psican�lise, terapia ocupacional, acupuntura, podologia, fonoaudiologia, cl�nicas de nutri��o e de vacina��o e bancos de leite; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�5i.v"></a>V ;- ;servi�os de comissaria, de despachantes, de tradu��o e de interpreta��o; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�5i.vi"></a>VI ;- ;arquitetura, engenharia, medi��o, cartografia, topografia, geologia, geod�sia, testes, suporte e an�lises t�cnicas e tecnol�gicas, pesquisa, <b>design</b>, desenho e agronomia; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�5i.vii"></a>VII ;- ;representa��o comercial e demais atividades de intermedia��o de neg�cios e servi�os de terceiros; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�5i.viii"></a>VIII ;- ;per�cia, leil�o e avalia��o; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�5i.ix"></a>IX ;- ;auditoria, economia, consultoria, gest�o, organiza��o, controle e administra��o; ; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�5i.x"></a>X ;- ;jornalismo e publicidade; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�5i.xi"></a>XI ;- ;agenciamento, exceto de m�o de obra; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�5i.xii"></a>XII ;- ;outras atividades do setor de servi�os que tenham por finalidade a presta��o de servi�os decorrentes do exerc�cio de atividade intelectual, de natureza t�cnica, cient�fica, desportiva, art�stica ou cultural, que constitua profiss�o regulamentada ou n�o, desde que n�o sujeitas � tributa��o na forma dos Anexos III, IV ou V desta Lei Complementar. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span></p> <p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"><a name="art18�6"> </a>� 6<u><sup>o</sup></u> No caso dos servi�os previstos no </font></span> <span style="font-size: 10.0pt; font-family: &#39;Times New Roman&#39;,serif; color: black"> <a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp116.htm#art6�2"> <span style="font-family: Arial,sans-serif"> � 2<sup>o</sup> do art. 6<sup>o</sup> da Lei Complementar n<sup>o</sup> 116, de 31 de julho de 2003</span></a></span><span style="font-family: Arial; color: black"><font size="2">, prestados pelas microempresas e pelas empresas de pequeno porte, o tomador do servi�o dever� reter o montante correspondente na forma da legisla��o do munic�pio onde estiver localizado, observado o disposto no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art21">�4<u><sup>o</sup></u> do art. 21 desta Lei Complementar</a>.</font></span></p> <p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black; text-decoration:line-through"><font size="2"><a name="art18�7"> </a>� 7<u><sup>o</sup></u> A sociedade de prop�sito espec�fico de que trata o <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art56">art. 56 desta Lei Complementar</a> que houver adquirido mercadorias de microempresa ou empresa de pequeno porte que seja sua s�cia, bem como a empresa comercial exportadora que houver adquirido mercadorias de empresa optante pelo Simples Nacional, com o fim espec�fico de exporta��o para o exterior, que, no prazo de 180 (cento e oitenta) dias, contado da data da emiss�o da nota fiscal pela vendedora, n�o comprovar o seu embarque para o exterior ficar� sujeita ao pagamento de todos os impostos e contribui��es que deixaram de ser pagos pela empresa vendedora, acrescidos de juros de mora e multa, de mora ou de of�cio, calculados na forma da legisla��o que rege a cobran�a do tributo n�o pago, aplic�vel � sociedade de prop�sito espec�fico ou � pr�pria comercial exportadora.</font></span></p> <p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�7."></a>� ;7<u><sup>o</sup></u> ;A sociedade de prop�sito espec�fico de que trata o art. 56 desta Lei Complementar que houver adquirido mercadorias de microempresa ou empresa de pequeno porte que seja sua s�cia, bem como a empresa comercial exportadora que houver adquirido mercadorias ou servi�os de empresa optante pelo Simples Nacional, com o fim espec�fico de exporta��o para o exterior, que, no prazo de 180 (cento e oitenta) dias, contado da data da emiss�o da nota fiscal pela vendedora, n�o comprovar o seu embarque para o exterior ficar� sujeita ao pagamento de todos os impostos e contribui��es que deixaram de ser pagos pela empresa vendedora, acrescidos de juros de mora e multa, de mora ou de of�cio, calculados na forma da legisla��o relativa � cobran�a do tributo n�o pago, aplic�vel � sociedade de prop�sito espec�fico ou � pr�pria comercial exportadora. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art18�8"> </a> </font></span> <font face="Arial" size="2"><span style="color:black">� 8<u><sup>o</sup></u> ; ; Para efeito do disposto no � 7<u><sup>o</sup></u> deste artigo, considera-se vencido o prazo para o pagamento na data em que a empresa vendedora deveria faz�-lo, caso a venda houvesse sido efetuada para o mercado interno.</span></font></p> <p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"><a name="art18�9"> </a>� 9<u><sup>o</sup></u> Relativamente � contribui��o patronal previdenci�ria, devida pela vendedora, a sociedade de prop�sito espec�fico de que trata o <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art56">art. 56 desta Lei Complementar </a>ou a comercial exportadora dever�o recolher, no prazo previsto no � 8<u><sup>o</sup></u> deste artigo, o valor correspondente a 11% (onze por cento) do valor das mercadorias n�o exportadas nos termos do � 7<u><sup>o</sup></u> deste artigo.</font></span></p> <p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�10"></a>� 10. Na hip�tese do � 7<u><sup>o</sup></u> deste artigo, a sociedade de prop�sito espec�fico de que trata o <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art56">art. 56 desta Lei Complementar</a> ou a empresa comercial exportadora n�o poder�o deduzir do montante devido qualquer valor a t�tulo de cr�dito de Imposto sobre Produtos Industrializados - IPI da Contribui��o para o PIS/PASEP ou da COFINS, decorrente da aquisi��o das mercadorias e servi�os objeto da incid�ncia.</font></span></p> <p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�11"></a>� 11. Na hip�tese do � 7<u><sup>o</sup></u> deste artigo, a sociedade de prop�sito espec�fico ou a empresa comercial exportadora dever�o pagar, tamb�m, os impostos e contribui��es devidos nas vendas para o mercado interno, caso, por qualquer forma, tenham alienado ou utilizado as mercadorias.</font></span></p> <p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black; text-decoration:line-through"><font size="2"> <a name="art18�12"></a>� 12. Na apura��o do montante devido no m�s relativo a cada tributo, o contribuinte que apure receitas mencionadas nos incisos IV e V do � 4o deste artigo ter� direito a redu��o do valor a ser recolhido na forma do Simples Nacional calculada nos termos dos �� 13 e 14 deste artigo.</font></span></p> <p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�12."></a>� ;12. ;Na apura��o do montante devido no m�s relativo a cada tributo, para o contribuinte que apure receitas mencionadas nos incisos I a III e V do � 4<u><sup>o</sup></u>-A deste artigo, ser�o consideradas as redu��es relativas aos tributos j� recolhidos, ou sobre os quais tenha havido tributa��o monof�sica, isen��o, redu��o ou, no caso do ISS, que o valor tenha sido objeto de reten��o ou seja devido diretamente ao Munic�pio. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a></font></span></p> <p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black; text-decoration:line-through"><font size="2"> <a name="art18�13"></a>� 13. Para efeito de determina��o da redu��o de que trata o � 12 deste artigo, as receitas ser�o discriminadas em comerciais, industriais ou de presta��o de servi�os na forma dos <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#anexoi">Anexos I, II, III, IV e V desta Lei Complementar</a>.</font></span></p> <p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�13."></a>� ;13. ;Para efeito de determina��o da redu��o de que trata o � 12 deste artigo, as receitas ser�o discriminadas em comerciais, industriais ou de presta��o de servi�os na forma dos Anexos I, II, III, IV, V e VI desta Lei Complementar. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span></p> <p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black; text-decoration:line-through"><font size="2"> <a name="art18�14"></a>� 14. A redu��o no montante a ser recolhido do Simples Nacional no m�s relativo aos valores das receitas de que tratam os incisos IV e V do � 4<u><sup>o</sup></u> deste artigo corresponder�:</font></span></p> <p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�14."></a>� 14. ;A redu��o no montante a ser recolhido no Simples Nacional relativo aos valores das receitas decorrentes da exporta��o de que trata o inciso IV do � 4<u><sup>o</sup></u>-A deste artigo corresponder� t�o somente aos percentuais relativos � Cofins, � Contribui��o para o PIS/Pasep, ao IPI, ao ICMS e ao ISS, constantes dos Anexos I a VI desta Lei Complementar. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span></p> <p style="text-align: justify; text-indent: 1.0cm; text-autospace: none; margin-top:0; margin-bottom:0"> <span style="font-family: Arial; color: black; text-decoration:line-through"><font size="2"> <a name="art18�14i"></a>I - no caso de revenda de mercadorias:</font></span></p> <p style="text-align: justify; text-indent: 1.0cm; text-autospace: none; margin-top:0; margin-bottom:0"> <span style="font-family: Arial; color: black; text-decoration:line-through"><font size="2"> <a name="art18�14ia"></a>a) ao percentual que incidiria sobre o montante total de receita, caso n�o houvesse nenhuma redu��o, previsto no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#anexoi">Anexo I desta Lei Complementar</a>, relativo � COFINS, aplicado sobre a respectiva parcela de receita referida nos incisos IV ou V do � 4<u><sup>o</sup></u> deste artigo, conforme o caso;</font></span></p> <p style="text-align: justify; text-indent: 1.0cm; text-autospace: none; margin-top:0; margin-bottom:0"> <span style="font-family: Arial; color: black; text-decoration:line-through"><font size="2"> <a name="art18�14ib"></a>b) ao percentual que incidiria sobre o montante total de receita, caso n�o houvesse nenhuma redu��o, previsto no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#anexoi">Anexo I desta Lei Complementar</a>, relativo � Contribui��o para o PIS/PASEP, aplicado sobre a respectiva parcela de receita referida nos incisos IV ou V do � 4<u><sup>o</sup></u> deste artigo, conforme o caso;</font></span></p> <p style="text-align: justify; text-indent: 1.0cm; text-autospace: none; margin-top:0; margin-bottom:15px"> <span style="font-family: Arial; color: black; text-decoration:line-through"><font size="2"> <a name="art18�14ic"></a>c) ao percentual que incidiria sobre o montante total de receita, caso n�o houvesse nenhuma redu��o, previsto no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#anexoi">Anexo I desta Lei Complementar</a>, relativo ao ICMS, aplicado sobre a respectiva parcela de receita referida nos incisos IV ou V do � 4<u><sup>o</sup></u> deste artigo, conforme o caso;</font></span></p> <p style="text-align: justify; text-indent: 1.0cm; text-autospace: none; margin-top:0; margin-bottom:15px"> <font size="2"> <span style="font-family: Arial; color: black"><a name="art18�14i."></a>I ;- ;(</span><span style="color: black"><font face="Arial"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art16">Revogado</a></font></span><span style="font-family: Arial; color: black">);</span></font><span style="font-family: Arial; color: black"><font size="2"> ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span></p> <p style="text-align: justify; text-indent: 1.0cm; text-autospace: none; margin-top:0; margin-bottom:0"> <span style="font-family: Arial; color: black; text-decoration:line-through"><font size="2"> <a name="art18�14ii"></a>II - no caso de venda de mercadorias industrializadas pelo contribuinte:</font></span></p> <p style="text-align: justify; text-indent: 1.0cm; text-autospace: none; margin-top:0; margin-bottom:0"> <span style="font-family: Arial; color: black; text-decoration:line-through"><font size="2"> <a name="art18�14iia"></a>a) ao percentual que incidiria sobre o montante total de receita, caso n�o houvesse nenhuma redu��o, previsto no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#anexoii">Anexo II desta Lei Complementar</a>, relativo � COFINS, aplicado sobre a respectiva parcela de receita referida nos incisos IV ou V do � 4<u><sup>o</sup></u> deste artigo, conforme o caso;</font></span></p> <p style="text-align: justify; text-indent: 1.0cm; text-autospace: none; margin-top:0; margin-bottom:0"> <span style="font-family: Arial; color: black; text-decoration:line-through"><font size="2"> <a name="art18�14iib"></a>b) ao percentual que incidiria sobre o montante total de receita, caso n�o houvesse nenhuma redu��o, previsto no A<a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#anexoii">nexo II desta Lei Complementar</a>, relativo � Contribui��o para o PIS/PASEP, aplicado sobre a respectiva parcela de receita referida nos incisos IV ou V do � 4<u><sup>o</sup></u> deste artigo, conforme o caso;</font></span></p> <p style="text-align: justify; text-indent: 1.0cm; text-autospace: none; margin-top:0; margin-bottom:0"> <span style="font-family: Arial; color: black; text-decoration:line-through"><font size="2"> <a name="art18�14iic"></a>c) ao percentual que incidiria sobre o montante total de receita, caso n�o houvesse nenhuma redu��o, previsto no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#anexoii">Anexo II desta Lei Complementar</a>, relativo ao ICMS, aplicado sobre a respectiva parcela de receita referida nos incisos IV ou V do � 4<u><sup>o</sup></u> deste artigo, conforme o caso;</font></span></p> <p style="text-align: justify; text-indent: 1.0cm; text-autospace: none; margin-top:0; margin-bottom:0"> <span style="font-family: Arial; color: black; text-decoration:line-through"><font size="2"> <a name="art18�14iid"></a>d) ao percentual que incidiria sobre o montante total de receita, caso n�o houvesse nenhuma redu��o, previsto no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#anexoii">Anexo II desta Lei Complementar</a>, relativo ao IPI, aplicado sobre a respectiva parcela de receita referida nos incisos IV ou V do � 4<u><sup>o</sup></u> deste artigo, conforme o caso.</font></span></p> <p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <font size="2"> <span style="font-family: Arial; color: black"><a name="art18�14ii."> </a>II ;- ;(</span><span style="color: black"><font face="Arial"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art16">Revogado</a></font></span><span style="font-family: Arial; color: black">).</span></font><span style="font-family: Arial; color: black"><font size="2"> ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span></p> <p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�15"></a>� 15. Ser� disponibilizado sistema eletr�nico para realiza��o do c�lculo simplificado do valor mensal devido referente ao Simples Nacional.</font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�15a"></a>� 15-A. ; As informa��es prestadas no sistema eletr�nico de c�lculo de que trata o � 15: ;</font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�15ai"></a>I - t�m car�ter declarat�rio, constituindo confiss�o de d�vida e instrumento h�bil e suficiente para a exig�ncia dos tributos e contribui��es que n�o tenham sido recolhidos resultantes das informa��es nele prestadas; e ;</font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�15aii"></a>II - dever�o ser fornecidas � Secretaria da Receita Federal do Brasil at� o vencimento do prazo para pagamento dos tributos devidos no Simples Nacional em cada m�s, relativamente aos fatos geradores ocorridos no m�s anterior. ;</font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black; text-decoration:line-through"><font size="2"> <a name="art18�16"></a>� 16. ; Na hip�tese do � 12 do art. 3<u><sup>o</sup></u>, a parcela de receita bruta que exceder o montante determinado no � 10 daquele artigo estar� sujeita �s al�quotas m�ximas previstas nos <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#anexoi">Anexos I a V desta Lei Complementar</a>, proporcionalmente conforme o caso, acrescidas de 20% (vinte por cento).</font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art16."></a>� ;16. ;Na hip�tese do � 12 do art. 3<u><sup>o</sup></u>, a parcela de receita bruta que exceder o montante determinado no � 10 daquele artigo estar� sujeita �s al�quotas m�ximas previstas nos Anexos I a VI desta Lei Complementar, proporcionalmente conforme o caso, acrescidas de 20% (vinte por cento). ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a></font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�16a"></a>� 16-A. ; O disposto no � 16 aplica-se, ainda, �s hip�teses de que trata o <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art3">� 9<u><sup>o</sup></u> do art. 3<sup><u>o</u></sup></a>, a partir do m�s em que ocorrer o excesso do limite da receita bruta anual e at� o m�s anterior aos efeitos da exclus�o. ;</font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black; text-decoration:line-through"><font size="2"> <a name="art18�17"></a>� 17. ; Na hip�tese do <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art3">� 13 do art. 3<sup><u>o</u></sup></a>, a parcela de receita bruta que exceder os montantes determinados no � 11 daquele artigo estar� sujeita, em rela��o aos percentuais aplic�veis ao ICMS e ao ISS, �s al�quotas m�ximas correspondentes a essas faixas previstas nos Anexos I a V desta Lei Complementar, proporcionalmente conforme o caso, acrescidas de 20% (vinte por cento). ;</font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�17."></a>� ;17. ;Na hip�tese do � 13 do art. 3<u><sup>o</sup></u>, a parcela de receita bruta que exceder os montantes determinados no � 11 daquele artigo estar� sujeita, em rela��o aos percentuais aplic�veis ao ICMS e ao ISS, �s al�quotas m�ximas correspondentes a essas faixas previstas nos Anexos I a VI desta Lei Complementar, proporcionalmente conforme o caso, acrescidas de 20% (vinte por cento). ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�17a"></a>� 17-A. ; O disposto no � 17 aplica-se, ainda, � hip�tese de que trata o <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art20">� 1<u><sup>o</sup></u> do art. 20</a>, a partir do m�s em que ocorrer o excesso do limite da receita bruta anual e at� o m�s anterior aos efeitos do impedimento.</font></span></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <strike> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�18"></a> </font></span> <font face="Arial" size="2"><span style="color:black">� 18. ; Os Estados, o Distrito Federal e os Munic�pios, no �mbito de suas respectivas compet�ncias, poder�o estabelecer, na forma definida pelo Comit� Gestor, independentemente da receita bruta recebida no m�s pelo contribuinte, valores fixos mensais para o recolhimento do ICMS e do ISS devido por microempresa que aufira receita bruta, no ano-calend�rio anterior, de at� R$ 120.000,00 (cento e vinte mil reais), ficando a microempresa sujeita a esses valores durante todo o ano-calend�rio.</span></font></strike></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�18."></a>� ;18. ;Os Estados, o Distrito Federal e os Munic�pios, no �mbito das respectivas compet�ncias, poder�o estabelecer, na forma definida pelo Comit� Gestor, independentemente da receita bruta recebida no m�s pelo contribuinte, valores fixos mensais para o recolhimento do ICMS e do ISS devido por microempresa que aufira receita bruta, no ano-calend�rio anterior, de at� o limite m�ximo previsto na segunda faixa de receitas brutas anuais constantes dos Anexos I a VI, ficando a microempresa sujeita a esses valores durante todo o ano-calend�rio, ressalvado o disposto no � 18-A. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�18a"></a>� ;18-A. ;A microempresa que, no ano-calend�rio, exceder o limite de receita bruta previsto no � 18 fica impedida de recolher o ICMS ou o ISS pela sistem�tica de valor fixo, a partir do m�s subsequente � ocorr�ncia do excesso, sujeitando-se � apura��o desses tributos na forma das demais empresas optantes pelo Simples Nacional. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�19"></a> </font></span> <font face="Arial" size="2"><span style="color:black">� 19. ; Os valores estabelecidos no � 18 deste artigo n�o poder�o exceder a 50% (cinq�enta por cento) do maior recolhimento poss�vel do tributo para a faixa de enquadramento prevista na tabela do <b>caput</b> deste artigo, respeitados os acr�scimos decorrentes do tipo de atividade da empresa estabelecidos no � 5<u><sup>o</sup></u> deste artigo.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�20"></a> </font></span> <font face="Arial" size="2"><span style="color:black">� 20. ; Na hip�tese em que o Estado, o Munic�pio ou o Distrito Federal concedam isen��o ou redu��o do ICMS ou do ISS devido por microempresa ou empresa de pequeno porte, ou ainda determine recolhimento de valor fixo para esses tributos, na forma do � 18 deste artigo, ser� realizada redu��o proporcional ou ajuste do valor a ser recolhido, na forma definida em resolu��o do Comit� Gestor.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�20a"></a> </font></span> <font face="Arial" size="2"><span style="color:black">� 20-A. ; A concess�o dos benef�cios de que trata o � 20 deste artigo poder� ser realizada:</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art18�20ai"></a>I - mediante delibera��o exclusiva e unilateral do Estado, do Distrito Federal ou do Munic�pio concedente;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art18�20aii"></a>II - de modo diferenciado para cada ramo de atividade.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�20b"></a>� 20-B. ;A Uni�o, os Estados e o Distrito Federal poder�o, em lei espec�fica destinada � ME ou EPP optante pelo Simples Nacional, estabelecer isen��o ou redu��o de COFINS, Contribui��o para o PIS/PASEP e ICMS para produtos da cesta b�sica, discriminando a abrang�ncia da sua concess�o. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�21"></a> </font></span> <font face="Arial" size="2"><span style="color:black">� 21. ; O valor a ser recolhido na forma do disposto no � 20 deste artigo, exclusivamente na hip�tese de isen��o, n�o integrar� o montante a ser partilhado com o respectivo Munic�pio, Estado ou Distrito Federal.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�22"></a> </font></span> <font face="Arial" size="2"><span style="color:black">� 22. ; (REVOGADO)</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�22a"></a> </font></span> <font face="Arial" size="2"><span style="color:black">� 22-A. ; A atividade constante do inciso XIV do � 5<s>�</s>-B deste artigo recolher� o ISS em valor fixo, na forma da legisla��o municipal.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�22b"></a> </font></span> <font face="Arial" size="2"><span style="color:black">� 22-B. ; Os escrit�rios de servi�os cont�beis, individualmente ou por meio de suas entidades representativas de classe, dever�o:</span></font></p> <p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�22bi"></a>I � promover atendimento gratuito relativo � inscri��o, � op��o de que ; trata o <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art18a">art. 18-A desta Lei Complementar</a> e � primeira declara��o anual simplificada da ; microempresa ; individual, podendo, para tanto, por meio de suas entidades representativas de classe, firmar conv�nios e acordos com a Uni�o, os Estados, o Distrito Federal e os Munic�pios, por interm�dio dos seus �rg�os vinculados; ;</font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�22bii"></a>II � fornecer, na forma estabelecida pelo Comit� Gestor, resultados de pesquisas quantitativas e qualitativas relativas �s microempresas e empresas de pequeno porte optantes pelo Simples Nacional por eles atendidas; ;</font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�22biii"></a>III � promover eventos de orienta��o fiscal, cont�bil e tribut�ria para as microempresas e empresas de pequeno porte optantes pelo Simples Nacional por eles atendidas. ;</font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�22c"></a>� 22-C. ; Na hip�tese de descumprimento das obriga��es de que trata o � 22-B deste artigo, o escrit�rio ser� exclu�do do Simples Nacional, com efeitos a partir do m�s subseq�ente ao do descumprimento, na forma regulamentada pelo Comit� Gestor.</font></span></p> <p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�23"></a>� 23. Da base de c�lculo do ISS ser� abatido o material fornecido pelo prestador dos servi�os previstos nos </font></span> <span style="font-size: 10.0pt; font-family: Arial,sans-serif; color: black"> <a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp116.htm#anexo"> itens 7.02 e 7.05 da lista de servi�os anexa � Lei Complementar n<sup>o</sup> 116, de 31 de julho de 2003</a>.</span></p> <p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black; text-decoration:line-through"><font size="2"> <a name="art18�24"></a>� 24. Para efeito de aplica��o do <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#anexov">Anexo V desta Lei Complementar</a>, considera-se folha de sal�rios, inclu�dos encargos, o montante pago, nos 12 (doze) meses anteriores ao do per�odo de apura��o, a t�tulo de remunera��es a pessoas f�sicas decorrentes do trabalho, inclu�das retiradas de pr�-labore, acrescidos do montante efetivamente recolhido a t�tulo de contribui��o patronal previdenci�ria e para o FGTS. ;</font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�24."></a>� ;24. ;Para efeito de aplica��o dos Anexos V e VI desta Lei Complementar, considera-se folha de sal�rios, inclu�dos encargos, o montante pago, nos 12 (doze) meses anteriores ao do per�odo de apura��o, a t�tulo de remunera��es a pessoas f�sicas decorrentes do trabalho, inclu�das retiradas de pr�-labore, acrescidos do montante efetivamente recolhido a t�tulo de contribui��o patronal previdenci�ria e para o FGTS. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�25"></a>� 25. ; Para efeito do disposto no � 24 deste artigo, dever�o ser consideradas t�o somente as remunera��es informadas na forma prevista no </font></span> <span style="font-size: 10.0pt; font-family: Arial,sans-serif; color: black"> <a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/leis/L8212cons.htm#art32iv"> inciso IV do <b>caput </b>do art. 32 da Lei n<sup>o</sup> 8.212, de 24 de julho de 1991</a>.</span></p> <p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�26"></a>� 26. ; N�o s�o considerados, para efeito do disposto no � 24, valores pagos a t�tulo de alugu�is e de distribui��o de lucros, observado o disposto no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art14">� 1<u><sup>o</sup></u> do art. 14</a>.</font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"><a name="art18a"> </a>Art. 18-A. ; O Microempreendedor Individual - MEI poder� optar pelo recolhimento dos impostos e contribui��es abrangidos pelo Simples Nacional em valores fixos mensais, independentemente da receita bruta por ele auferida no m�s, na forma prevista neste artigo.</font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art18a�1"></a> </span></font> <span style="font-family: Arial; color: black"><font size="2">� 1<u><sup>o</sup></u> ; Para os efeitos desta Lei Complementar, considera-se MEI o empres�rio individual a que se refere o </font></span> <span style="font-size: 10.0pt; font-family: Arial,sans-serif; color: black"> <a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/leis/2002/L10406.htm#art966"> art. 966 da Lei n<sup>o</sup> 10.406, de 10 de janeiro de 2002</a></span><span style="font-family: Arial; color: black"><font size="2"> (C�digo Civil), que tenha auferido receita bruta, no ano-calend�rio anterior, de at� R$ 60.000,00 (sessenta mil reais), optante pelo Simples Nacional e que n�o esteja impedido de optar pela sistem�tica prevista neste artigo. ;</font></span></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art18a�2"></a> </span> <span style="color:black">� ;2<s>�</s> ; ;No caso de in�cio de atividades, o limite de que trata o � 1<b><u><sup>o</sup></u></b> ser� de R$ 5.000,00 (cinco mil reais) multiplicados pelo n�mero de meses compreendido entre o in�cio da atividade e o final do respectivo ano-calend�rio, consideradas as fra��es de meses como um m�s inteiro.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art18a�3"></a> </span> <span style="color:black">� 3<s>�</s> Na vig�ncia da op��o pela sistem�tica de recolhimento prevista no <b>caput</b> deste artigo:</span></font></p> <p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18a�3i"></a>I � n�o se aplica o disposto no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art18">� 18 do art. 18 desta Lei Complementar</a>; ;</font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18a�3ii"></a>II � n�o se aplica a redu��o prevista no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art18">� 20 do art. 18 desta Lei Complementar</a> ou qualquer dedu��o na base de c�lculo; ;</font></span></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art18a�3iii"></a>III ;- ;n�o se aplicam as isen��es espec�ficas para as microempresas e empresas de pequeno porte concedidas pelo Estado, Munic�pio ou Distrito Federal a partir de 1<u><sup>o</sup></u> de julho de 2007 que abranjam integralmente a faixa de receita bruta anual at� o limite previsto no � 1<s>�</s>;</span></font></p> <p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18a�3iv"></a>IV � a op��o pelo enquadramento como Microempreendedor Individual importa op��o pelo recolhimento da contribui��o referida no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art13">inciso X do � 1<u><sup>o</sup></u> do art. 13 desta Lei Complementar</a> na forma prevista no </font></span> <span style="font-size: 10.0pt; font-family: Arial,sans-serif; color: black"> <a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/leis/L8212cons.htm#art21�2.."> � ;2� do art. 21 da Lei n� 8.212, de 24 de julho de 1991</a></span><span style="font-family: Arial; color: black"><font size="2">; ;</font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18a�3v"></a>V � o Microempreendedor Individual recolher�, na forma regulamentada pelo Comit� Gestor, valor fixo mensal correspondente � soma das seguintes parcelas: ;</font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18a�3va"></a>a) R$ 45,65 (quarenta e cinco reais e sessenta e cinco centavos), a t�tulo da ; contribui��o prevista no inciso IV deste par�grafo; ;</font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18a�3vb"></a>b) R$ 1,00 (um real), a t�tulo do imposto referido no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art13">inciso VII do <b>caput</b> do art. 13 desta Lei Complementar</a>, caso seja contribuinte do ICMS; e ;</font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18a�3vc"></a>c) R$ 5,00 (cinco reais), a t�tulo do imposto referido no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art13">inciso VIII do <b>caput</b> do art. 13 desta Lei Complementar</a>, caso seja contribuinte do ISS; ;</font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18a�3vi"></a>VI � sem preju�zo do disposto nos <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art13">�� 1<u><sup>o</sup></u> a 3<u><sup>o</sup></u> do art. 13</a>, o MEI ter� isen��o dos tributos referidos nos incisos I a VI do <b>caput</b> daquele artigo, ressalvado o disposto no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art18c">art. 18-C</a>.</font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art18a�4"></a> </span></font> <span style="font-family: Arial; color: black"><font size="2">� 4<u><sup>o</sup></u> ; N�o poder� optar pela sistem�tica de recolhimento prevista no <b>caput</b> deste artigo o MEI: ;</font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black; text-decoration:line-through"><font size="2"> <a name="art18a�4i"></a>I � cuja atividade seja tributada pelos <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#anexoiv">Anexos IV ou V desta Lei Complementar</a>, salvo autoriza��o relativa a exerc�cio de atividade isolada na forma regulamentada pelo Comit� Gestor; </font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18a�4i."></a>I ;- ;cuja atividade seja tributada na forma dos Anexos V ou VI desta Lei Complementar, salvo autoriza��o relativa a exerc�cio de atividade isolada na forma regulamentada pelo CGSN; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art18a�4ii"></a>II - que possua mais de um estabelecimento;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art18a�4iii"></a>III - que participe de outra empresa como titular, s�cio ou administrador; ou</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art18a�4iv"></a>IV - que contrate empregado.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art18a�4a"></a> </span> <span style="color:black">� ;4<s>�</s>-A. ; ;Observadas as demais condi��es deste artigo, poder� optar pela sistem�tica de recolhimento prevista no <b>caput</b> o empres�rio individual que exer�a atividade de comercializa��o e processamento de produtos de natureza extrativista.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art18a�4b"></a> </span> <span style="color:black">� ;4<s>�</s>-B. ; ;O ; CGSN determinar� as atividades autorizadas a optar pela sistem�tica de recolhimento de que trata este artigo, de forma a evitar a fragiliza��o das rela��es de trabalho, bem como sobre a incid�ncia do ICMS e do ISS.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art18a�5"></a> </span> <span style="color:black">� 5<s>�</s> ; A op��o de que trata o <b>caput</b> deste artigo dar-se-� na forma a ser estabelecida em ato do Comit� Gestor, observando-se que:</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art18a�5i"></a>I - ser� irretrat�vel para todo o ano-calend�rio;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art18a�5ii"></a>II - dever� ser realizada no in�cio do ano-calend�rio, na forma disciplinada pelo Comit� Gestor, produzindo efeitos a partir do primeiro dia do ano-calend�rio da op��o, ressalvado o disposto no inciso III;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art18a�5iii"></a>III - produzir� efeitos a partir da data do in�cio de atividade desde que exercida nos termos, prazo e condi��es a serem estabelecidos em ato do Comit� Gestor a que se refere o <b> caput</b> deste par�grafo.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art18a�6"></a> </span> <span style="color:black">� 6<s>�</s> ; O desenquadramento da sistem�tica de que trata o <b>caput</b> deste artigo ser� realizado de of�cio ou mediante comunica��o do MEI.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art18a�7"></a> </span> <span style="color:black">� 7<s>�</s> ; O desenquadramento mediante comunica��o do MEI � Secretaria da Receita Federal do Brasil - RFB dar-se-�:</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art18a�7i"></a>I - por op��o, que dever� ser efetuada no in�cio do ano-calend�rio, na forma disciplinada pelo Comit� Gestor, produzindo efeitos a partir de 1<s>�</s> de janeiro do ano-calend�rio da comunica��o;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art18a�7ii"></a>II - obrigatoriamente, quando o MEI incorrer em alguma das situa��es previstas no � 4<s>�</s> deste artigo, devendo a comunica��o ser efetuada at� o �ltimo dia �til do m�s subseq�ente �quele em que ocorrida a situa��o de veda��o, produzindo efeitos a partir do m�s subseq�ente ao da ocorr�ncia da situa��o impeditiva;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art18a�7iii"></a>III - obrigatoriamente, quando o MEI exceder, no ano-calend�rio, o limite de receita bruta previsto no � 1<s>�</s> deste artigo, devendo a comunica��o ser efetuada at� o �ltimo dia �til do m�s subseq�ente �quele em que ocorrido o excesso, produzindo efeitos:</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art18a�7iiia"> </a>a) a partir de 1<s>�</s> de janeiro do ano-calend�rio subseq�ente ao da ocorr�ncia do excesso, na hip�tese de n�o ter ultrapassado o referido limite em mais de 20% (vinte por cento);</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art18a�7iiib"> </a>b) retroativamente a 1<s>�</s> de janeiro do ano-calend�rio da ocorr�ncia do excesso, na hip�tese de ter ultrapassado o referido limite em mais de 20% (vinte por cento);</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art18a�7iv"></a>IV - obrigatoriamente, quando o MEI exceder o limite de receita bruta previsto no � 2<s>�</s> deste artigo, devendo a comunica��o ser efetuada at� o �ltimo dia �til do m�s subseq�ente �quele em que ocorrido o excesso, produzindo efeitos:</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art18a�7iva"></a>a) a partir de 1<s>�</s> de janeiro do ano-calend�rio subseq�ente ao da ocorr�ncia do excesso, na hip�tese de n�o ter ultrapassado o referido limite em mais de 20% (vinte por cento);</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art18a�7ivb"></a>b) retroativamente ao in�cio de atividade, na hip�tese de ter ultrapassado o referido limite em mais de 20% (vinte por cento).</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art18a�8"></a> </span> <span style="color:black">� 8<s>�</s> ; O desenquadramento de of�cio dar-se-� quando verificada a falta de comunica��o de que trata o � 7<s>�</s> deste artigo.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art18a�9"></a> </span> <span style="color:black">� 9<s>�</s> ; O Empres�rio Individual desenquadrado da sistem�tica de recolhimento prevista no <b>caput</b> deste artigo passar� a recolher os tributos devidos pela regra geral do Simples Nacional a partir da data de in�cio dos efeitos do desenquadramento, ressalvado o disposto no � 10 deste artigo.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art18a�10"></a> </span> <span style="color:black">� 10. ; Nas hip�teses previstas nas al�neas a dos incisos III e IV do � 7<s>�</s> deste artigo, o MEI dever� recolher a diferen�a, sem acr�scimos, em parcela �nica, juntamente com a da apura��o do m�s de janeiro do ano-calend�rio subseq�ente ao do excesso, na forma a ser estabelecida em ato do Comit� Gestor.</span></font></p> <p style="text-align: justify; text-indent: 1.0cm"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art18a�11"></a> </span></font> <span style="font-family: Arial; color: black"><font size="2">� 11. ; O valor referido na al�nea <i>a</i> do inciso V do � 3<u><sup>o</sup></u> deste artigo ser� reajustado, na forma prevista em lei ordin�ria, na mesma data de reajustamento dos benef�cios de que trata a </font></span> <span style="font-size: 10.0pt; font-family: Arial,sans-serif; color: black"> <a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/leis/L8213cons.htm"> Lei n<sup>o</sup> 8.213, de 24 de julho de 1991</a></span><span style="font-family: Arial; color: black"><font size="2">, de forma a manter equival�ncia com a contribui��o de que trata o </font></span><font face="Arial" size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/L8212cons.htm#art21�2">� 2<s>�</s> do art. 21 da Lei n<s>�</s> 8.212, de 24 de julho de 1991.</a></font></p> <p style="text-align: justify; text-indent: 1.0cm"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art18a�12"></a> </span></font> <span style="font-family: Arial; color: black"><font size="2">� 12. ; Aplica-se ao MEI que tenha optado pela contribui��o na forma do � 1<u><sup>o</sup></u> deste artigo o disposto no </font></span> <span style="font-size: 10.0pt; font-family: Arial,sans-serif; color: black"> <a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/leis/L8213cons.htm#art55�4"> � ;4� do art. 55</a></span><span style="font-family: Arial; color: black"><font size="2"> e no </font></span> <span style="font-size: 10.0pt; font-family: Arial,sans-serif; color: black"> <a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/leis/L8213cons.htm#art94�2"> � ;2� do art. 94, ambos da Lei n� 8.213, de 24 de julho de 1991</a></span><span style="font-family: Arial; color: black"><font size="2">, exceto se optar pela complementa��o da contribui��o previdenci�ria a que se refere o </font></span> <span style="font-size: 10.0pt; font-family: &#39;Times New Roman&#39;,serif; color: black"> <a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/leis/L8212cons.htm#art21�3..."> <span style="font-family: Arial,sans-serif"> � 3</span><sup><span style="font-family: Arial,sans-serif">o</span></sup><span style="font-family: Arial,sans-serif"> do art. 21 da Lei n<sup>o</sup> 8.212, de 24 de julho de 1991</span></a><span style="font-family: Arial,sans-serif">.</span></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art18a�13"></a> </span></font> <span style="font-family: Arial; color: black"><font size="2">� 13. ; O MEI est� dispensado, ressalvado o disposto no art. 18-C desta Lei Complementar, de: ;</font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18a�13i"></a>I - atender o disposto no </font></span> <span style="font-size: 10.0pt; font-family: Arial,sans-serif; color: black"> <a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/leis/L8212cons.htm#art32iv"> inciso IV do <b>caput</b> do art. 32 da Lei n<sup>o</sup> 8.212, de 24 de julho de 1991</a>;</span></p> <p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18a�13ii"></a>II - apresentar a Rela��o Anual de Informa��es Sociais (Rais); e ;</font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18a�13iii"></a>III - declarar aus�ncia de fato gerador para a Caixa Econ�mica Federal para emiss�o da Certid�o de Regularidade Fiscal perante o FGTS.</font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art18a�14"></a> </span></font> <span style="font-family: Arial; color: black"><font size="2">� 14. ; O Comit� Gestor disciplinar� o disposto neste artigo.</font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art18a�15"></a> </span></font> <span style="font-family: Arial; color: black"><font size="2">� 15. ; A inadimpl�ncia do recolhimento do valor previsto na al�nea �a� do inciso V do � 3<u><sup>o</sup></u> tem como consequ�ncia a n�o contagem da compet�ncia em atraso para fins de car�ncia para obten��o dos benef�cios previdenci�rios respectivos.</font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18a�15a"></a>� ;15-A. ;Ficam autorizados os Estados, o Distrito Federal e os Munic�pios a promover a remiss�o dos d�bitos decorrentes dos valores previstos nas al�neas <i>b</i> e <i>c </i>do inciso V do � 3<u><sup>o</sup></u>, inadimplidos isolada ou simultaneamente. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18a�15b"></a>� ;15-B. ;O MEI poder� ter sua inscri��o automaticamente cancelada ap�s per�odo de 12 (doze) meses consecutivos sem recolhimento ou declara��es, independentemente de qualquer notifica��o, devendo a informa��o ser publicada no Portal do Empreendedor, na forma regulamentada pelo CGSIM. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art18a�16"></a> </span></font> <span style="font-family: Arial; color: black"><font size="2">� 16. ; O CGSN estabelecer�, para o MEI, crit�rios, procedimentos, prazos e efeitos diferenciados para desenquadramento da sistem�tica de que trata este artigo, cobran�a, inscri��o em d�vida ativa e exclus�o do Simples Nacional. ;</font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art18a�17"></a> </span></font> <span style="font-family: Arial; color: black"><font size="2">� 17. ; A altera��o de dados no CNPJ informada pelo empres�rio � Secretaria da Receita Federal do Brasil equivaler� � comunica��o obrigat�ria de desenquadramento da sistem�tica de recolhimento de que trata este artigo, nas seguintes hip�teses: ;</font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18a�17i"></a>I - altera��o para natureza jur�dica distinta de empres�rio individual a que se refere o </font> </span> <font face="Arial" size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/2002/L10406.htm#art966">art. 966 da Lei n<u><sup>o</sup></u> 10.406, de 10 de janeiro de 2002</a></font><span style="font-family: Arial; color: black"><font size="2"> (C�digo Civil); ;</font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18a�17ii"></a>II - inclus�o de atividade econ�mica n�o autorizada pelo CGSN; ;</font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18a�17iii"></a>III - abertura de filial.</font></span></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18a�18"></a>� ;18. ;Os Munic�pios somente poder�o realizar o cancelamento da inscri��o do MEI caso tenham regulamenta��o pr�pria de classifica��o de risco e o respectivo processo simplificado de inscri��o e legaliza��o, em conformidade com esta Lei Complementar e com as resolu��es do CGSIM. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18a�19"></a>� ;19. ;Fica vedada aos conselhos representativos de categorias econ�micas a exig�ncia de obriga��es diversas das estipuladas nesta Lei Complementar para inscri��o do MEI em seus quadros, sob pena de responsabilidade. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18a�20"></a>� ;20. ;Os documentos fiscais das microempresas e empresas de pequeno porte poder�o ser emitidos diretamente por sistema nacional informatizado e pela internet,<b> </b>sem custos para o empreendedor, na forma regulamentada pelo Comit� Gestor do Simples Nacional. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18a�21"></a>� ;21. ;Assegurar-se-� o registro nos cadastros oficiais ao guia de turismo inscrito como MEI. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18a�22"></a>� ;22. ;Fica vedado �s concession�rias de servi�o p�blico o aumento das tarifas pagas pelo MEI por conta da modifica��o da sua condi��o de pessoa f�sica para pessoa jur�dica. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18a�23"></a>� ;23. ;(VETADO). ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18a�24"></a>� ;24. ;Aplica-se ao MEI o disposto no inciso XI do � 4<u><sup>o</sup></u> do art. 3<u><sup>o</sup></u>. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"><a name="art18b"> </a>Art. 18-B. ; A empresa contratante de servi�os executados por interm�dio do MEI mant�m, em rela��o a esta contrata��o, a obrigatoriedade de recolhimento da contribui��o a que se refere o inciso III do <b>caput</b> e o </font></span> <span style="font-size: 10.0pt; font-family: Arial,sans-serif; color: black"> <a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/leis/L8212cons.htm#art22�1"> � ;1<sup>o</sup> do art. 22 da Lei n<sup>o</sup> 8.212, de 24 de julho de 1991</a></span><span style="font-family: Arial; color: black"><font size="2">, e o cumprimento das obriga��es acess�rias relativas � contrata��o de contribuinte individual. ; ; ; ; ; ; </font></span> <font face="Arial" size="2"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art12">(Vide Lei Complementar n� 147, de 2014)</a></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <strike> <span style="color: black; font-weight: normal"><a name="art18b�1"></a> </span> </strike> <span style="color:black"><strike>� ;1</strike><s>�</s><strike> ; ;Aplica-se o disposto no <b>caput</b> em rela��o ao MEI que for contratado para prestar servi�os de hidr�ulica, eletricidade, pintura, alvenaria, carpintaria e de manuten��o ou reparo de ve�culos.</strike></span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18b�1."></a>� ;1<u><sup>o</sup></u> ;Aplica-se o disposto neste artigo exclusivamente em rela��o ao MEI que for contratado para prestar servi�os de hidr�ulica, eletricidade, pintura, alvenaria, carpintaria e de manuten��o ou reparo de ve�culos. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a></font></span></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art18b�2"></a> </span> <span style="color:black">� ;2<s>�</s> ; ;O disposto no <b>caput</b> e no � 1<b><u><sup>o</sup></u></b> n�o se aplica quando presentes os elementos da rela��o de emprego, ficando a contratante sujeita a todas as obriga��es dela decorrentes, inclusive trabalhistas, tribut�rias e previdenci�rias.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art18c"></a> </span> <span style="color:black">Art. 18-C. ; Observado o disposto no </span></font> <span style="font-family: Arial; color: black"><font size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art18a">art. 18-A</a></font></span><font face="Arial" size="2"><span style="color:black">, e seus par�grafos, desta Lei Complementar, poder� se enquadrar como MEI o empres�rio individual que possua um �nico empregado que receba exclusivamente 1 (um) sal�rio m�nimo ou o piso salarial da categoria profissional.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art18c�1"></a> </span> <span style="color:black">� ;1<s>�</s> ; ;Na hip�tese referida no <b>caput</b>, o MEI:</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art18c�1i"></a>I ;- ;dever� reter e recolher a contribui��o previdenci�ria relativa ao segurado a seu servi�o na forma da lei, observados prazo e condi��es estabelecidos pelo CGSN;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art18c�1ii"></a>II ;- ;� obrigado a prestar informa��es relativas ao segurado a seu servi�o, na forma estabelecida pelo CGSN; e</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black;letter-spacing:-.3pt"> <a name="art18c�1iii"></a>III ;- ;est� sujeito ao recolhimento da contribui��o de que trata o </span></font> <span style="font-family: Arial; color: black"><font size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art13">inciso VI do <b>caput</b> do art. 13</a></font></span><font face="Arial" size="2"><span style="color:black;letter-spacing:-.3pt">, calculada � al�quota de 3% (tr�s por cento) sobre o sal�rio de contribui��o previsto no <b>caput</b>, na forma e prazos estabelecidos pelo </span><span style="color:black">CGSN.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art18c�2"></a> </span> <span style="color:black">� ;2<s>�</s> ; ;Para os casos de afastamento legal do �nico empregado do MEI, ser� permitida a contrata��o de outro empregado, inclusive por prazo determinado, at� que cessem as condi��es do afastamento, na forma estabelecida pelo Minist�rio do Trabalho e Emprego.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art18c�3"></a> </span> <span style="color:black">� ;3<s>�</s> ; ;O CGSN poder� determinar, com rela��o ao MEI, a forma, a periodicidade e o prazo:</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art18c�3i"></a>I ;- ;de entrega � Secretaria da Receita Federal do Brasil de uma �nica declara��o com dados relacionados a fatos geradores, base de c�lculo e valores dos tributos previstos nos arts. 18-A e 18-C, da contribui��o para a Seguridade Social descontada do empregado e do Fundo de Garantia do Tempo de Servi�o (FGTS), e outras informa��es de interesse do Minist�rio do Trabalho e Emprego, do Instituto Nacional do Seguro Social (INSS) e do Conselho Curador do FGTS, observado o disposto no � 7<u><sup>o</sup></u> do art. 26;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art18c�3ii"></a>II ;- ;do recolhimento dos tributos previstos nos arts. 18-A e 18-C, bem como do FGTS e da contribui��o para a Seguridade Social descontada do empregado.</span></font></p> <p style="text-align: justify; text-indent: 1.0cm"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art18c�4"></a> </span></font> <span style="font-family: Arial; color: black"><font size="2">� 4<u><sup>o</sup></u> ; A entrega da declara��o �nica de que trata o inciso I do � 3<u><sup>o</sup></u> substituir�, na forma regulamentada pelo CGSN, a obrigatoriedade de entrega de todas as informa��es, formul�rios e declara��es a que est�o sujeitas as demais empresas ou equiparados que contratam empregados, inclusive as relativas ao recolhimento do FGTS, � Rela��o Anual de Informa��es Sociais (Rais) e ao Cadastro Geral de Empregados e Desempregados (Caged). ;</font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art18c�5"></a> </span></font> <span style="font-family: Arial; color: black"><font size="2">� 5<u><sup>o</sup></u> ; Na hip�tese de recolhimento do FGTS na forma do inciso II do � 3<u><sup>o</sup></u>, deve-se assegurar a transfer�ncia dos recursos e dos elementos identificadores do recolhimento ao gestor desse fundo para cr�dito na conta vinculada do trabalhador.</font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18c�6"></a>� ;6<u><sup>o</sup></u> ;O documento de que trata o inciso I do � 3<u><sup>o</sup></u> deste artigo tem car�ter declarat�rio, constituindo instrumento h�bil e suficiente para a exig�ncia dos tributos e dos d�bitos fundi�rios que n�o tenham sido recolhidos resultantes das informa��es nele prestadas. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18d"></a>Art. ;18-D. ;A tributa��o municipal do imposto sobre im�veis prediais urbanos dever� assegurar tratamento mais favorecido ao MEI para realiza��o de sua atividade no mesmo local em que residir, mediante aplica��o da menor al�quota vigente para aquela localidade, seja residencial ou comercial, nos termos da lei, sem preju�zo de eventual isen��o ou imunidade existente. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18e"></a>Art. ;18-E. ;O instituto do MEI � uma pol�tica p�blica que tem por objetivo a formaliza��o de pequenos empreendimentos e a inclus�o social e previdenci�ria. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18e�1"></a>� ;1<u><sup>o</sup></u> ;A formaliza��o de MEI n�o tem car�ter eminentemente econ�mico ou fiscal. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18e�2"></a>� ;2<u><sup>o</sup></u> ;Todo benef�cio previsto nesta Lei Complementar aplic�vel � microempresa estende-se ao MEI sempre que lhe for mais favor�vel. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18e�3"></a>� ;3<u><sup>o</sup></u> ;O MEI � modalidade de microempresa. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18e�4"></a>� ;4<u><sup>o</sup></u> ;� vedado impor restri��es ao MEI relativamente ao exerc�cio de profiss�o ou participa��o em licita��es, em fun��o da sua respectiva natureza jur�dica. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black; text-decoration:line-through"><font size="2"><a name="art19"> </a>Art. 19. Sem preju�zo da possibilidade de ado��o de todas as faixas de receita previstas nos <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#anexoi">Anexos I a V desta Lei Complementar</a>, os Estados poder�o optar pela aplica��o de sublimite para efeito de recolhimento do ICMS na forma do Simples Nacional em seus respectivos territ�rios, da seguinte forma: ;</font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art19."></a>Art. 19. ;Sem preju�zo da possibilidade de ado��o de todas as faixas de receita previstas nos Anexos I a VI desta Lei Complementar, os Estados poder�o optar pela aplica��o de sublimite para efeito de recolhimento do ICMS na forma do Simples Nacional em seus respectivos territ�rios, da seguinte forma: ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"><a name="art19i"> </a>I - os Estados cuja participa��o no Produto Interno Bruto brasileiro seja de at� 1% (um por cento) poder�o optar pela aplica��o, em seus respectivos territ�rios, das faixas de receita bruta anual at� 35% (trinta e cinco por cento), ou at� 50% (cinquenta por cento), ou at� 70% (setenta por cento) do limite previsto no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art3">inciso II do <b> caput </b>do art. 3<sup><u>o</u></sup></a>; ;</font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"><a name="art19ii"> </a>II - os Estados cuja participa��o no Produto Interno Bruto brasileiro seja de mais de 1% (um por cento) e de menos de 5% (cinco por cento) poder�o optar pela aplica��o, em seus respectivos territ�rios, das faixas de receita bruta anual at� 50% (cinquenta por cento) ou at� 70% (setenta por cento) do limite previsto no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art3">inciso II do <b> caput</b> do art. 3<sup><u>o</u></sup></a>; e</font></span></p> <p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art19iii"></a>III - os Estados cuja participa��o no Produto Interno Bruto brasileiro seja igual ou superior a 5% (cinco por cento) ficam obrigados a adotar todas as faixas de receita bruta anual.</font></span></p> <p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art19�1"></a> </span></font> <span style="font-family: Arial; color: black"><font size="2">� 1<u><sup>o</sup></u> A participa��o no Produto Interno Bruto brasileiro ser� apurada levando em conta o �ltimo resultado divulgado pelo Instituto Brasileiro de Geografia e Estat�stica ou outro �rg�o que o substitua.</font></span></p> <p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art19�2"></a> </span></font> <span style="font-family: Arial; color: black"><font size="2">� 2<u><sup>o</sup></u> A op��o prevista nos incisos I e II do <b>caput</b>, bem como a obrigatoriedade prevista no inciso III do <b>caput</b>, surtir� efeitos somente para o ano-calend�rio subsequente, salvo delibera��o do CGSN.</font></span></p> <p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art19�3"></a> </span></font> <span style="font-family: Arial; color: black"><font size="2">� 3<u><sup>o</sup></u> O disposto neste artigo aplica-se ao Distrito Federal.</font></span></p> <p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"><a name="art20"> </a>Art. 20. A op��o feita na forma do <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art19">art. 19 desta Lei Complementar</a> pelos Estados importar� ado��o do mesmo limite de receita bruta anual para efeito de recolhimento na forma do ISS dos Munic�pios nele localizados, bem como para o do ISS devido no Distrito Federal.</font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art20�1"></a> </span></font> <span style="font-family: Arial; color: black"><font size="2">� 1� A empresa de pequeno porte que ultrapassar os limites a que se referem os incisos I ou II do <b>caput</b> do art. 19 estar� automaticamente impedida de recolher o ICMS e o ISS na forma do Simples Nacional, a partir do m�s subsequente ao que tiver ocorrido o excesso, relativamente aos seus estabelecimentos localizados na unidade da Federa��o que os houver adotado, ressalvado o disposto nos <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art3">�� 11 e 13 do art. 3<sup><u>o</u></sup></a>. ;</font></span></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art20�1a"></a> </span> <span style="color:black">� ;1<s>�</s>-A. ; ;Os efeitos do impedimento previsto no � 1<s>�</s> ocorrer�o no ano-calend�rio subsequente se o excesso verificado n�o for superior a 20% (vinte por cento) dos limites referidos.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art20�2"></a> </span> <span style="color:black">� 2<u><sup>o</sup></u> ; O disposto no � 1<u><sup>o</sup></u> deste artigo n�o se aplica na hip�tese de o Estado ou de o Distrito Federal adotarem, compulsoriamente ou por op��o, a aplica��o de faixa de receita bruta superior � que vinha sendo utilizada no ano-calend�rio em que ocorreu o excesso da receita bruta.</span></font></p> <p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <strike> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art20�3"></a> </span></font> <span style="font-family: Arial; color: black"><font size="2">� 3<u><sup>o</sup></u> Na hip�tese em que o recolhimento do ICMS ou do ISS n�o esteja sendo efetuado por meio do Simples Nacional por for�a do disposto neste artigo e no art. 19 desta Lei Complementar, as faixas de receita do Simples Nacional superiores �quela que tenha sido objeto de op��o pelos Estados ou pelo Distrito Federal sofrer�o, para efeito de recolhimento do Simples Nacional, redu��o na al�quota equivalente aos percentuais relativos a esses impostos constantes dos <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#anexoi">Anexos I a V desta Lei Complementar</a>, conforme o caso.</font></span></strike></p> <p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art20�3."></a>� ;3<u><sup>o</sup></u> ;Na hip�tese em que o recolhimento do ICMS ou do ISS n�o esteja sendo efetuado por meio do Simples Nacional por for�a do disposto neste artigo e no art. 19 desta Lei Complementar, as faixas de receita do Simples Nacional superiores �quela que tenha sido objeto de op��o pelos Estados ou pelo Distrito Federal sofrer�o, para efeito de recolhimento do Simples Nacional, redu��o na al�quota equivalente aos percentuais relativos a esses impostos constantes dos Anexos I a VI desta Lei Complementar, conforme o caso. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span></p> <p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art20�4"></a> </span></font> <span style="font-family: Arial; color: black"><font size="2">� 4<u><sup>o</sup></u> O Comit� Gestor regulamentar� o disposto neste artigo e no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art19">art. 19 desta Lei Complementar</a>.</font></span></p> <h2 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Se��o IV</span></b></font></h2> <h2 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Do Recolhimento dos Tributos Devidos</span></b></font></h2> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art21"></a>Art. 21. ; Os tributos devidos, apurados na forma dos </span></font> <span style="font-family: Arial; color: black"><font size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art18">arts. 18 a 20 desta Lei Complementar</a></font></span><font face="Arial" size="2"><span style="color:black">, dever�o ser pagos:</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art21i"></a>I - por meio de documento �nico de arrecada��o, institu�do pelo Comit� Gestor;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art21ii"></a>II - (REVOGADO) </span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art21iii"></a>III - enquanto n�o regulamentado pelo Comit� Gestor, at� o �ltimo dia �til da primeira quinzena do m�s subseq�ente �quele a que se referir;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art21iv"></a>IV - em banco integrante da rede arrecadadora do Simples Nacional, na forma regulamentada pelo Comit� Gestor.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art21�1"></a> </span> <span style="color:black">� 1<u><sup>o</sup></u> ; Na hip�tese de a microempresa ou a empresa de pequeno porte possuir filiais, o recolhimento dos tributos do Simples Nacional dar-se-� por interm�dio da matriz.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art21�2"></a> </span> <span style="color:black">� 2<u><sup>o</sup></u> ; Poder� ser adotado sistema simplificado de arrecada��o do Simples Nacional, inclusive sem utiliza��o da rede banc�ria, mediante requerimento do Estado, Distrito Federal ou Munic�pio ao Comit� Gestor.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art21�3"></a> </span> <span style="color:black">� 3<u><sup>o</sup></u> ; O valor n�o pago at� a data do vencimento sujeitar-se-� � incid�ncia de encargos legais na forma prevista na legisla��o do imposto sobre a renda.</span></font></p> <p style="text-align: justify; text-indent: 1.0cm"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art21�4"></a> </span></font> <span style="font-family: Arial; color: black"><font size="2">� 4� A reten��o na fonte de ISS das microempresas ou das empresas de pequeno porte optantes pelo Simples Nacional somente ser� permitida se observado o disposto no </font> </span> <span style="font-size: 10.0pt; font-family: Arial,sans-serif; color: black"> <a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp116.htm#art3"> art. 3<sup>o</sup> da Lei Complementar n<sup>o</sup> 116, de 31 de julho de 2003</a></span><span style="font-family: Arial; color: black"><font size="2">, e dever� observar as seguintes normas: ;</font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <strike> <span style="font-family: Arial; color: black"><font size="2"> <a name="art21�4i"></a>I � </font></span> <font size="2"><span lang="PT" style="font-family: Arial; color: black">a al�quota aplic�vel na reten��o na fonte dever� ser informada no documento fiscal e corresponder� ao percentual de ISS previsto nos <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#anexoiii">Anexos III, IV ou V desta Lei Complementar</a> para a faixa de receita bruta a que a microempresa ou a empresa de pequeno porte estiver sujeita no m�s anterior ao da presta��o;</span></font><span style="font-family: Arial; color: black"><font size="2"> ;</font></span></strike></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art21�4i."></a>I ;- ;a al�quota aplic�vel na reten��o na fonte dever� ser informada no documento fiscal e corresponder� ao percentual de ISS previsto nos Anexos III, IV, V ou VI desta Lei Complementar para a faixa de receita bruta a que a microempresa ou a empresa de pequeno porte estiver sujeita no m�s anterior ao da presta��o; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black; text-decoration:line-through"> <font size="2"><a name="art21�4ii"></a>II � na hip�tese de o servi�o sujeito � reten��o ser prestado no m�s de in�cio de atividades da microempresa ou empresa de pequeno porte, dever� ser aplicada pelo tomador a al�quota correspondente ao percentual de ISS referente � menor al�quota prevista nos <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#anexoiii">Anexos III, IV ou V desta Lei Complementar</a>; ;</font></span></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art21�4ii."></a>II ;- ;na hip�tese de o servi�o sujeito � reten��o ser prestado no m�s de in�cio de atividades da microempresa ou empresa de pequeno porte, dever� ser aplicada pelo tomador a al�quota correspondente ao percentual de ISS referente � menor al�quota prevista nos Anexos III, IV, V ou VI desta Lei Complementar; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art21�4iii"></a>III � na hip�tese do inciso II deste par�grafo, constatando-se que houve diferen�a entre a al�quota utilizada e a efetivamente apurada, caber� � microempresa ou empresa de pequeno porte prestadora dos servi�os efetuar o recolhimento dessa diferen�a no m�s subseq�ente ao do in�cio de atividade em guia pr�pria do Munic�pio; ;</font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art21�4iv"></a>IV � na hip�tese de a microempresa ou empresa de pequeno porte estar sujeita � tributa��o do ISS no Simples Nacional por valores fixos mensais, n�o caber� a reten��o a que se refere o <b>caput</b> deste par�grafo; ;</font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black; text-decoration:line-through"><font size="2"> <a name="art21�4v"></a>V � na hip�tese de a microempresa ou empresa de pequeno porte n�o informar a al�quota de que tratam os incisos I e II deste par�grafo no documento fiscal, aplicar-se-� a al�quota correspondente ao percentual de ISS referente � maior al�quota prevista nos <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#anexoiii">Anexos III, IV ou V desta Lei Complementar</a>; ;</font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art21�4v."></a>V ;- ;na hip�tese de a microempresa ou empresa de pequeno porte n�o informar a al�quota de que tratam os incisos I e II deste par�grafo no documento fiscal, aplicar-se-� a al�quota correspondente ao percentual de ISS referente � maior al�quota prevista nos Anexos III, IV, V ou VI desta Lei Complementar; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art21�4vi"></a>VI � n�o ser� eximida a responsabilidade do prestador de servi�os quando a al�quota do ISS informada no documento fiscal for inferior � devida, hip�tese em que o recolhimento dessa diferen�a ser� realizado em guia pr�pria do Munic�pio; ;</font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art21�4vii"></a>VII � o valor retido, devidamente recolhido, ser� definitivo, n�o sendo objeto de partilha com os munic�pios, e sobre a receita de presta��o de servi�os que sofreu a reten��o n�o haver� incid�ncia de ISS a ser recolhido no Simples Nacional. ;</font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art21�4a"></a> </span></font> <span style="font-family: Arial; color: black"><font size="2">� 4<u><sup>o</sup></u>-A. ; Na hip�tese de que tratam os incisos I e II do � 4<u><sup>o</sup></u>, a falsidade na presta��o dessas informa��es sujeitar� o respons�vel, o titular, os s�cios ou os administradores da microempresa e da empresa de pequeno porte, juntamente com as demais pessoas que para ela concorrerem, �s penalidades previstas na legisla��o criminal e tribut�ria.</font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art21�5"></a> </span></font> <span style="font-family: Arial; color: black"><font size="2">� 5<u><sup>o</sup></u> ; O CGSN regular� a compensa��o e a restitui��o dos valores do Simples Nacional recolhidos indevidamente ou em montante superior ao devido. ;</font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art21�6"></a> </span></font> <span style="font-family: Arial; color: black"><font size="2">� 6<u><sup>o</sup></u> ; O valor a ser restitu�do ou compensado ser� acrescido de juros obtidos pela aplica��o da taxa referencial do Sistema Especial de Liquida��o e de Cust�dia (Selic) para t�tulos federais, acumulada mensalmente, a partir do m�s subsequente ao do pagamento indevido ou a maior que o devido at� o m�s anterior ao da compensa��o ou restitui��o, e de 1% (um por cento) relativamente ao m�s em que estiver sendo efetuada. ;</font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art21�7"></a> </span></font> <span style="font-family: Arial; color: black"><font size="2">� 7<u><sup>o</sup></u> ; Os valores compensados indevidamente ser�o exigidos com os acr�scimos morat�rios de que trata o <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art35">art. 35</a>. ;</font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art21�8"></a> </span></font> <span style="font-family: Arial; color: black"><font size="2">� 8<u><sup>o</sup></u> ; Na hip�tese de compensa��o indevida, quando se comprove falsidade de declara��o apresentada pelo sujeito passivo, o contribuinte estar� sujeito � multa isolada aplicada no percentual previsto no </font></span> <span style="font-size: 10.0pt; font-family: Arial,sans-serif; color: black"> <a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/leis/L9430.htm#art44i."> inciso I do <b>caput</b> do art. 44 da Lei n<sup>o</sup> 9.430, de 27 de dezembro de 1996</a></span><span style="font-family: Arial; color: black"><font size="2">, aplicado em dobro, e ter� como base de c�lculo o valor total do d�bito indevidamente compensado. ;</font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art21�9"></a> </span></font> <span style="font-family: Arial; color: black"><font size="2">� 9<u><sup>o</sup></u> ; � vedado o aproveitamento de cr�ditos n�o apurados no Simples Nacional, inclusive de natureza n�o tribut�ria, para extin��o de d�bitos do Simples Nacional. ;</font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art21�10"></a> </span></font> <span style="font-family: Arial; color: black"><font size="2">� 10. ;Os cr�ditos apurados no Simples Nacional n�o poder�o ser utilizados para extin��o de outros d�bitos para com as Fazendas P�blicas, salvo por ocasi�o da compensa��o de of�cio oriunda de deferimento em processo de restitui��o ou ap�s a exclus�o da empresa do Simples Nacional. ;</font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art21�11"></a> </span></font> <span style="font-family: Arial; color: black"><font size="2">� 11. ; No Simples Nacional, � permitida a compensa��o t�o somente de cr�ditos para extin��o de d�bitos para com o mesmo ente federado e relativos ao mesmo tributo. ;</font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art21�12"></a> </span></font> <span style="font-family: Arial; color: black"><font size="2">� 12. ; Na restitui��o e compensa��o no Simples Nacional ser�o observados os prazos de decad�ncia e prescri��o previstos na </font></span> <span style="font-size: 10.0pt; font-family: Arial,sans-serif; color: black"> <a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/leis/L5172.htm"> Lei n<sup>o</sup> 5.172, de 25 de outubro de 1966 (C�digo Tribut�rio Nacional)</a>.</span></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art21�13"></a> </span> <span style="color:black">� ;13. ; ;� vedada a cess�o de cr�ditos para extin��o de d�bitos no Simples Nacional.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art21�14"></a> </span> <span style="color:black">� ;14. ; ;Aplica-se aos processos de restitui��o e de compensa��o o rito estabelecido pelo CGSN.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art21�15"></a> </span> <span style="color:black">� ;15. ; ;Compete ao CGSN fixar crit�rios, condi��es para rescis�o, prazos, valores m�nimos de amortiza��o e demais procedimentos para parcelamento dos recolhimentos em atraso dos d�bitos tribut�rios apurados no Simples Nacional, observado o disposto no � 3<s>�</s> deste artigo e no art. 35 e ressalvado o disposto no � 19 deste artigo.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art21�16"></a> </span> <span style="color:black">� ;16. ; ;Os d�bitos de que trata o � 15 poder�o ser parcelados em at� 60 (sessenta) parcelas mensais, na forma e condi��es previstas pelo CGSN.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art21�17"></a> </span> <span style="color:black">� ;17. ; ;O valor de cada presta��o mensal, por ocasi�o do pagamento, ser� acrescido de juros equivalentes � taxa referencial do Sistema Especial de Liquida��o e de Cust�dia ;(Selic) para t�tulos federais, acumulada mensalmente, calculados a partir do m�s subsequente ao da consolida��o at� o m�s anterior ao do pagamento, e de 1% (um por cento) relativamente ao m�s em que o pagamento estiver sendo efetuado, na forma regulamentada pelo CGSN.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art21�18"></a> </span> <span style="color:black">� ;18. ; ;Ser� admitido reparcelamento de d�bitos constantes de parcelamento em curso ou que tenha sido rescindido, podendo ser inclu�dos novos d�bitos, na forma regulamentada pelo CGSN.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art21�19"></a> </span> <span style="color:black">� ;19. ; ;Os d�bitos constitu�dos de forma isolada por parte de Estado, do Distrito Federal ou de Munic�pio, em face de aus�ncia de aplicativo para lan�amento unificado, relativo a tributo de sua compet�ncia, que n�o estiverem inscritos em D�vida Ativa da Uni�o, poder�o ser parcelados pelo ente respons�vel pelo lan�amento de acordo com a respectiva legisla��o, na forma regulamentada pelo CGSN.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art21�20"></a> </span> <span style="color:black">� ;20. ; ;O pedido de parcelamento deferido importa confiss�o irretrat�vel do d�bito e configura confiss�o extrajudicial.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art21�21"></a> </span> <span style="color:black">� ;21. ; ;Ser�o aplicadas na consolida��o as redu��es das multas de lan�amento de of�cio previstas na legisla��o federal, conforme regulamenta��o do CGSN.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art21�22"></a> </span> <span style="color:black">� ;22. ; ;O repasse para os entes federados dos valores pagos e da amortiza��o dos d�bitos parcelados ser� efetuado proporcionalmente ao valor de cada tributo na composi��o da d�vida consolidada.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art21�23"></a> </span> <span style="color:black">� ;23. ; ;No caso de parcelamento de d�bito inscrito em d�vida ativa, o devedor pagar� custas, emolumentos e demais encargos legais.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art21�24"></a> </span> <span style="color:black">� ;24. ; ;Implicar� imediata rescis�o do parcelamento e remessa do d�bito para inscri��o em d�vida ativa ou prosseguimento da execu��o, conforme o caso, at� delibera��o do CGSN, a falta de pagamento:</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art21�24i"></a>I ;- ;de 3 (tr�s) parcelas, consecutivas ou n�o; ou</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art21�24ii"></a>II ;- ;de 1 (uma) parcela, estando pagas todas as demais.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art21a"></a>Art. ;21-A. ;A inscri��o de microempresa ou empresa de pequeno porte no Cadastro Informativo dos cr�ditos n�o quitados do setor p�blico federal - CADIN, somente ocorrer� mediante notifica��o pr�via com prazo para contesta��o. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15ii">(Produ��o de efeito)</a></font></span></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art21b"></a>Art. ;21-B. ;Os Estados e o Distrito Federal dever�o observar, em rela��o ao ICMS, o prazo m�nimo de 60 (sessenta) dias, contado a partir do primeiro dia do m�s do fato gerador da obriga��o tribut�ria, para estabelecer a data de vencimento do imposto devido por substitui��o tribut�ria, tributa��o concentrada em uma �nica etapa (monof�sica) e por antecipa��o tribut�ria com ou sem encerramento de tributa��o, nas hip�teses em que a responsabilidade recair sobre opera��es ou presta��es subsequentes, na forma regulamentada pelo Comit� Gestor. ; ; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art2">(Inclu�do pele Lei Complementar n� 147, de 2014)</a></font></span></p> <h2 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Se��o V</span></b></font></h2> <h2 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Do Repasse do Produto da Arrecada��o</span></b></font></h2> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art22"></a>Art. 22. ; O Comit� Gestor definir� o sistema de repasses do total arrecadado, inclusive encargos legais, para o:</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art22i"></a>I - Munic�pio ou Distrito Federal, do valor correspondente ao ISS;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art22ii"></a>II - Estado ou Distrito Federal, do valor correspondente ao ICMS;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art22iii"></a>III - Instituto Nacional do Seguro Social, do valor correspondente � Contribui��o para manuten��o da Seguridade Social. </span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art22p"></a> </span> <span style="color:black">Par�grafo �nico. ; Enquanto o Comit� Gestor n�o regulamentar o prazo para o repasse previsto no inciso II do <b>caput</b> deste artigo, esse ser� efetuado nos prazos estabelecidos nos conv�nios celebrados no �mbito do colegiado a que se refere a </span></font> <span style="font-size: 10.0pt; font-family: Arial,sans-serif; color: black"> <a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/Constituicao/Constituicao.htm#art155�2xiig"> al�nea g do inciso XII do � ;2<sup>o</sup> do art. 155 da Constitui��o Federal</a></span><font face="Arial" size="2"><span style="color:black">.</span></font></p> <h2 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Se��o VI</span></b></font></h2> <h2 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Dos Cr�ditos</span></b></font></h2> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art23"></a>Art. 23. ; As microempresas e as empresas de pequeno porte optantes pelo Simples Nacional n�o far�o jus � apropria��o nem transferir�o cr�ditos relativos a impostos ou contribui��es abrangidos pelo Simples Nacional.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art23�1"></a> </span> <span style="color:black">� 1<s>�</s> ; As pessoas jur�dicas e aquelas a elas equiparadas pela legisla��o tribut�ria n�o optantes pelo Simples Nacional ter�o direito a cr�dito correspondente ao ICMS incidente sobre as suas aquisi��es de mercadorias de microempresa ou empresa de pequeno porte optante pelo Simples Nacional, desde que destinadas � comercializa��o ou industrializa��o e observado, como limite, o ICMS efetivamente devido pelas optantes pelo Simples Nacional em rela��o a essas aquisi��es.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art23�2"></a> </span> <span style="color:black">� 2<s>�</s> ; A al�quota aplic�vel ao c�lculo do cr�dito de que trata o � 1<s>�</s> deste artigo dever� ser informada no documento fiscal e corresponder� ao percentual de ICMS previsto nos </span></font><font size="2"><span lang="PT" style="font-family: Arial; color: black"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#anexoi">Anexos I ou II desta Lei Complementar</a></span></font><font face="Arial" size="2"><span style="color:black"> para a faixa de receita bruta a que a microempresa ou a empresa de pequeno porte estiver sujeita no m�s anterior ao da opera��o.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art23�3"></a> </span> <span style="color:black">� 3<s>�</s> ; Na hip�tese de a opera��o ocorrer no m�s de in�cio de atividades da microempresa ou empresa de pequeno porte optante pelo Simples Nacional, a al�quota aplic�vel ao c�lculo do cr�dito de que trata o � 1<s>�</s> deste artigo corresponder� ao percentual de ICMS referente � menor al�quota prevista nos </span></font> <span style="font-family: Arial; color: black"><font size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#anexoi">Anexos I ou II desta Lei Complementar</a></font></span><font face="Arial" size="2"><span style="color:black">.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art23�4"></a> </span> <span style="color:black">� 4<s>�</s> ; N�o se aplica o disposto nos �� 1<s>�</s> a 3<s>�</s> deste artigo quando:</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art23�4i"></a>I - a microempresa ou empresa de pequeno porte estiver sujeita � tributa��o do ICMS no Simples Nacional por valores fixos mensais;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art23�4ii"></a>II - a microempresa ou a empresa de pequeno porte n�o informar a al�quota de que trata o � 2<s>�</s> deste artigo no documento fiscal;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art23�4iii"></a>III - houver isen��o estabelecida pelo Estado ou Distrito Federal que abranja a faixa de receita bruta a que a microempresa ou a empresa de pequeno porte estiver sujeita no m�s da opera��o.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"> ;<a name="art23�4iv"></a>IV - o remetente da opera��o ou presta��o considerar, por op��o, que a al�quota determinada na forma do </span></font> <span style="font-family: Arial; color: black"><font size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art18"> <b>caput</b> e dos �� 1<u><sup>o</sup></u> e 2<u><sup>o</sup></u> do art. 18 desta Lei Complementar</a></font></span><font face="Arial" size="2"><span style="color:black"> dever� incidir sobre a receita recebida no m�s.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art23�5"></a> </span> <span style="color:black">� 5<s>�</s> ; Mediante delibera��o exclusiva e unilateral dos Estados e do Distrito Federal, poder� ser concedido �s pessoas jur�dicas e �quelas a elas equiparadas pela legisla��o tribut�ria n�o optantes pelo Simples Nacional cr�dito correspondente ao ICMS incidente sobre os insumos utilizados nas mercadorias adquiridas de ind�stria optante pelo Simples Nacional, sendo vedado o estabelecimento de diferencia��o no valor do cr�dito em raz�o da proced�ncia dessas mercadorias.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art23�6"></a> </span> <span style="color:black">� 6<s>�</s> ; O Comit� Gestor do Simples Nacional disciplinar� o disposto neste artigo.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art24"></a>Art. 24. ; As microempresas e as empresas de pequeno porte optantes pelo Simples Nacional n�o poder�o utilizar ou destinar qualquer valor a t�tulo de incentivo fiscal.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art24p"></a> </span> <span style="color:black">Par�grafo ;�nico. ; ;N�o ser�o consideradas quaisquer altera��es em bases de c�lculo, al�quotas e percentuais ou outros fatores que alterem o valor de imposto ou contribui��o apurado na forma do Simples Nacional, estabelecidas pela Uni�o, Estado, Distrito Federal ou Munic�pio, exceto as previstas ou autorizadas nesta Lei Complementar.</span></font></p> <h2 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Se��o VII</span></b></font></h2> <h2 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Das Obriga��es Fiscais Acess�rias</span></b></font></h2> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art25"></a></span></font> <span style="font-family: Arial; color: black"><font size="2">Art. 25. A microempresa ou empresa de pequeno porte optante pelo Simples Nacional dever� apresentar anualmente � Secretaria da Receita Federal do Brasil declara��o �nica e simplificada de informa��es socioecon�micas e fiscais, que dever� ser disponibilizada aos �rg�os de fiscaliza��o tribut�ria e previdenci�ria, observados prazo e modelo aprovados pelo CGSN e observado o disposto no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art18">� 15-A do art. 18</a>.</font></span></p> <p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"><a name="art25�1"> </a>� 1<u><sup>o</sup></u> ;A declara��o de que trata o <b>caput</b> deste artigo constitui confiss�o de d�vida e instrumento h�bil e suficiente para a exig�ncia dos tributos e contribui��es que n�o tenham sido recolhidos resultantes das informa��es nela prestadas.</font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"><a name="art25�2"> </a>� 2<u><sup>o</sup></u> ; A situa��o de inatividade dever� ser informada na declara��o de que trata o <b> caput</b><i> </i>deste artigo, na forma regulamentada pelo Comit� Gestor.</font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"><a name="art25�3"> </a>� 3<u><sup>o</sup></u> ; Para efeito do disposto no � 2<u><sup>o</sup></u> deste artigo, considera-se em situa��o de inatividade a microempresa ou a empresa de pequeno porte que n�o apresente muta��o patrimonial e atividade operacional durante todo o ano-calend�rio.</font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"><a name="art25�4"> </a>� 4<u><sup>o</sup></u> ; A declara��o de que trata o <b>caput</b> deste artigo, relativa ao MEI definido no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art18">art. 18-A desta Lei Complementar</a>, conter�, para efeito do disposto no </font></span> <font face="Arial" size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp63.htm#art3">art. 3<s>�</s> da Lei Complementar n<s>�</s> 63, de 11 de janeiro de 1990</a></font><span style="font-family: Arial; color: black"><font size="2">, t�o-somente as informa��es relativas � receita bruta total sujeita ao ICMS, sendo vedada a institui��o de declara��es adicionais em decorr�ncia da referida Lei Complementar.</font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art25�5"></a>� ;5<u><sup>o</sup></u> ;A declara��o de que trata o <b>caput</b>,<b> </b>a partir das informa��es relativas ao ano-calend�rio de 2012, poder� ser prestada por meio da declara��o de que trata o � 15-A do art. 18 desta Lei Complementar, na periodicidade e prazos definidos pelo CGSN. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art26"></a>Art. 26. ; As microempresas e empresas de pequeno porte optantes pelo Simples Nacional ficam obrigadas a:</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art26i"></a>I - emitir documento fiscal de venda ou presta��o de servi�o, de acordo com instru��es expedidas pelo Comit� Gestor;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art26ii"></a>II - manter em boa ordem e guarda os documentos que fundamentaram a apura��o dos impostos e contribui��es devidos e o cumprimento das obriga��es acess�rias a que se refere o art. 25 desta Lei Complementar enquanto n�o decorrido o prazo decadencial e n�o prescritas eventuais a��es que lhes sejam pertinentes.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art26�1"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� ;1<s>�</s> ; ;O MEI far� a comprova��o da receita bruta mediante apresenta��o do registro de vendas ou de presta��o de servi�os na forma estabelecida pelo CGSN, ficando dispensado da emiss�o do documento fiscal previsto no inciso I do <b>caput</b>, ressalvadas as hip�teses de emiss�o obrigat�ria previstas pelo referido Comit�. </span></font> </p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art26�1i"></a>I - (REVOGADO)</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art26�1ii"></a>II - (REVOGADO)</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art26�1iii"></a>III - (REVOGADO)</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art26�2"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� 2<u><sup>o</sup></u> ; As demais microempresas e as empresas de pequeno porte, al�m do disposto nos incisos I e II do <b>caput</b> deste artigo, dever�o, ainda, manter o livro-caixa em que ser� escriturada sua movimenta��o financeira e banc�ria.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art26�3"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� 3<u><sup>o</sup></u> ; A exig�ncia de declara��o �nica a que se refere o </span></font> <span style="font-family: Arial; color: black"><font size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art25"> <b>caput </b>do art. 25 desta Lei Complementar</a></font></span><font face="Arial" size="2"><span style="color:black"> n�o desobriga a presta��o de informa��es relativas a terceiros.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <strike> <span style="font-family: Arial; color: black"><font size="2"><a name="art26�4"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� 4<u><sup>o</sup></u> ; As microempresas e empresas de pequeno porte referidas no � 2<u><sup>o</sup></u> deste artigo ficam sujeitas a outras obriga��es acess�rias a serem estabelecidas pelo Comit� Gestor, com caracter�sticas nacionalmente uniformes, vedado o estabelecimento de regras unilaterais pelas unidades pol�ticas part�cipes do sistema.</span></font></strike></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art26�4."></a>� ;4<u><sup>o</sup></u> ;� vedada a exig�ncia de obriga��es tribut�rias acess�rias relativas aos tributos apurados na forma do Simples Nacional al�m daquelas estipuladas pelo CGSN e atendidas por meio do Portal do Simples Nacional, bem como, o estabelecimento de exig�ncias adicionais e unilaterais pelos entes federativos, exceto os programas de cidadania fiscal. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a></font></span></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art26�4a"></a>� ;4<u><sup>o</sup></u>-A. ;A escritura��o fiscal digital ou obriga��o equivalente n�o poder� ser exigida da microempresa ou empresa de pequeno porte optante pelo Simples Nacional, salvo se, cumulativamente, houver: ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art26�4ai"></a>I ;- ;autoriza��o espec�fica do CGSN, que estabelecer� as condi��es para a obrigatoriedade; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art26�4aii"></a>II ;- ;disponibiliza��o por parte da administra��o tribut�ria estipulante de aplicativo gratuito para uso da empresa optante. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art26�4b"></a>� ;4<u><sup>o</sup></u>-B. ;A exig�ncia de apresenta��o de livros fiscais em meio eletr�nico aplicar-se-� somente na hip�tese de substitui��o da entrega em meio convencional, cuja obrigatoriedade tenha sido pr�via e especificamente estabelecida pelo CGSN. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art26�4c"></a>� ;4<u><sup>o</sup></u>-C. ;At� a implanta��o de sistema nacional uniforme estabelecido pelo CGSN com compartilhamento de informa��es com os entes federados, permanece v�lida norma publicada por ente federado at� o primeiro trimestre de 2014 que tenha veiculado exig�ncia vigente de a microempresa ou empresa de pequeno porte apresentar escritura��o fiscal digital ou obriga��o equivalente. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art26�5"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� ;5<u><sup>o</sup></u> ; As microempresas e empresas de pequeno porte ficam sujeitas � entrega de declara��o eletr�nica que deva conter os dados referentes aos servi�os prestados ou tomados de terceiros, na conformidade do que dispuser o Comit� Gestor.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art26�6"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� 6<s>�</s> ; Na hip�tese do � 1<s>�</s> deste artigo:</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art26�6i"></a>I - dever�o ser anexados ao registro de vendas ou de presta��o de servi�os, na forma regulamentada pelo Comit� Gestor, os documentos fiscais comprobat�rios das entradas de mercadorias e servi�os tomados referentes ao per�odo, bem como os documentos fiscais relativos �s opera��es ou presta��es realizadas eventualmente emitidos;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art26�6ii"></a>II ;- ;ser� obrigat�ria a emiss�o de documento fiscal nas vendas e nas presta��es de servi�os realizadas pelo MEI para destinat�rio cadastrado no Cadastro Nacional da Pessoa Jur�dica ;(CNPJ), ficando dispensado desta emiss�o para o consumidor final.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art26�7"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� ;7<sup>o</sup> ; ;Cabe ao CGSN dispor sobre a exig�ncia da certifica��o digital para o cumprimento de obriga��es principais e acess�rias por parte da microempresa, inclusive o MEI, ou empresa de pequeno porte optante pelo Simples Nacional, inclusive para o recolhimento do FGTS.</span></font></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art26�8"></a>� ;8<u><sup>o</sup></u> ;O CGSN poder� disciplinar sobre a disponibiliza��o, no portal do SIMPLES Nacional, de documento fiscal eletr�nico de venda ou de presta��o de servi�o para o MEI, microempresa ou empresa de pequeno porte optante pelo Simples Nacional. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art26�9"></a>� ;9<u><sup>o</sup></u> ;O desenvolvimento e a manuten��o das solu��es de tecnologia, capacita��o e orienta��o aos usu�rios relativas ao disposto no � 8<u><sup>o</sup></u>, bem como as demais relativas ao Simples Nacional, poder�o ser apoiadas pelo Servi�o Brasileiro de Apoio �s Micro e Pequenas Empresas - SEBRAE. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art26�10"></a>� ;10. ;O ato de emiss�o ou de recep��o de documento fiscal por meio eletr�nico estabelecido pelas administra��es tribut�rias, em qualquer modalidade, de entrada, de sa�da ou de presta��o, na forma estabelecida pelo CGSN, representa sua pr�pria escritura��o fiscal e elemento suficiente para a fundamenta��o e a constitui��o do cr�dito tribut�rio. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art26�11"></a>� ;11. ;</font></span><span lang="X-NONE" style="font-family: Arial; color: black"><font size="2">Os dados dos documentos fiscais de qualquer esp�cie podem ser compartilhados entre as administra��es tribut�rias da Uni�o, Estados, Distrito Federal e Munic�pios e, quando emitidos por meio eletr�nico, na forma estabelecida pelo CGSN, a microempresa ou empresa de pequeno porte optante pelo Simples Nacional fica desobrigada de transmitir seus dados �s administra��es tribut�rias.</font></span><span style="font-family: Arial; color: black"><font size="2"> ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art26�12"></a>� ;12. ;As informa��es a serem prestadas relativas ao ICMS devido na forma prevista nas al�neas <i>a</i>,<b> </b><i>g</i><b> </b>e <i>h</i> do inciso XIII do � 1<u><sup>o</sup></u> do art. 13 ser�o fornecidas por meio de aplicativo �nico. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15ii">(Produ��o de efeito)</a></font></span></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art26�13"></a>� ;13. ;Fica estabelecida a obrigatoriedade de utiliza��o de documentos fiscais eletr�nicos estabelecidos pelo Confaz nas opera��es e presta��es relativas ao ICMS efetuadas por microempresas e empresas de pequeno porte nas hip�teses previstas nas al�neas <i>a</i>,<b> </b><i>g</i><b> </b>e <i>h </i>do inciso XIII do � 1<u><sup>o</sup></u> do art. 13. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15ii">(Produ��o de efeito)</a></font></span></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art26�14"></a>� ;14. ;Os aplicativos necess�rios ao cumprimento do disposto nos �� 12 e 13 deste artigo ser�o disponibilizados, de forma gratuita, no portal do Simples Nacional. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15ii">(Produ��o de efeito)</a></font></span></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art26�15"></a>� ;15. ;O CGSN regulamentar� o disposto neste artigo. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a> ;</font></span></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art27"></a>Art. 27. ; As microempresas e empresas de pequeno porte optantes pelo Simples Nacional poder�o, opcionalmente, adotar contabilidade simplificada para os registros e controles das opera��es realizadas, conforme regulamenta��o do Comit� Gestor.</span></font></p> <h2 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Se��o VIII</span></b></font></h2> <h2 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Da Exclus�o do Simples Nacional</span></b></font></h2> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art28"></a>Art. 28. ; A exclus�o do Simples Nacional ser� feita de of�cio ou mediante comunica��o das empresas optantes.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art28p"> </a> </font></span><font face="Arial" size="2"><span style="color:black">Par�grafo �nico. ; As regras previstas nesta se��o e o modo de sua implementa��o ser�o regulamentados pelo Comit� Gestor.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art29"></a>Art. 29. ; A exclus�o de of�cio das empresas optantes pelo Simples Nacional dar-se-� quando: </span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art29i"></a>I - verificada a falta de comunica��o de exclus�o obrigat�ria;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art29ii"></a>II - for oferecido embara�o � fiscaliza��o, caracterizado pela negativa n�o justificada de exibi��o de livros e documentos a que estiverem obrigadas, bem como pelo n�o fornecimento de informa��es sobre bens, movimenta��o financeira, neg�cio ou atividade que estiverem intimadas a apresentar, e nas demais hip�teses que autorizam a requisi��o de aux�lio da for�a p�blica;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art29iii"></a>III - for oferecida resist�ncia � fiscaliza��o, caracterizada pela negativa de acesso ao estabelecimento, ao domic�lio fiscal ou a qualquer outro local onde desenvolvam suas atividades ou se encontrem bens de sua propriedade;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art29iv"></a>IV - a sua constitui��o ocorrer por interpostas pessoas;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art29v"></a>V - tiver sido constatada pr�tica reiterada de infra��o ao disposto nesta Lei Complementar;</span></font></p> <p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"><a name="art29vi"> </a>VI - a empresa for declarada inapta, na forma dos <a href="http://www.planalto.gov.br/ccivil_03/leis/L9430.htm#art81">arts. 81</a> e <a href="http://www.planalto.gov.br/ccivil_03/leis/L9430.htm#art82">82 da Lei n<u><sup>o</sup></u> 9.430, de 27 de dezembro de 1996</a>, e altera��es posteriores;</font></span></p> <p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art29vii"></a>VII - comercializar mercadorias objeto de contrabando ou descaminho;</font></span></p> <p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art29viii"></a>VIII - houver falta de escritura��o do livro-caixa ou n�o permitir a identifica��o da movimenta��o financeira, inclusive banc�ria;</font></span></p> <p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"><a name="art29ix"> </a>IX - for constatado que durante o ano-calend�rio o valor das despesas pagas supera em 20% (vinte por cento) o valor de ingressos de recursos no mesmo per�odo, exclu�do o ano de in�cio de atividade;</font></span></p> <p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"><a name="art29x"> </a>X - for constatado que durante o ano-calend�rio o valor das aquisi��es de mercadorias para comercializa��o ou industrializa��o, ressalvadas hip�teses justificadas de aumento de estoque, for superior a 80% (oitenta por cento) dos ingressos de recursos no mesmo per�odo, exclu�do o ano de in�cio de atividade;</font></span></p> <p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"><a name="art29xi"> </a>XI - houver descumprimento reiterado da obriga��o contida no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art26">inciso I do <b>caput</b> do art. 26</a>;</font></span></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left:0cm; margin-right:0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art29xii"></a>XII ;- ;omitir de forma reiterada da folha de pagamento da empresa ou de documento de informa��es previsto pela legisla��o previdenci�ria, trabalhista ou tribut�ria, segurado empregado, trabalhador avulso ou contribuinte individual que lhe preste servi�o.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art29�1"> </a> </font></span><font face="Arial" size="2"><span style="color: black">�</span><span style="color:black"> 1</span><u><sup><span style="color: black">o</span></sup></u><span style="color: black"> ;</span><span style="color:black"> Nas hip�teses previstas nos incisos II a XII do </span><b> <span style="color: black">caput</span></b><span style="color:black"> deste artigo, a exclus�o produzir� efeitos a partir do pr�prio m�s em que incorridas, impedindo a op��o pelo regime diferenciado e favorecido desta Lei Complementar pelos pr�ximos 3 (tr�s) anos-calend�rio seguintes.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art29�2"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� 2<u><sup>o</sup></u> ; O prazo de que trata o � 1<u><sup>o</sup></u> deste artigo ser� elevado para 10 (dez) anos caso seja constatada a utiliza��o de artif�cio, ardil ou qualquer outro meio fraudulento que induza ou mantenha a fiscaliza��o em erro, com o fim de suprimir ou reduzir o pagamento de tributo apur�vel segundo o regime especial previsto nesta Lei Complementar.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art29�3"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� 3<u><sup>o</sup></u> ; A exclus�o de of�cio ser� realizada na forma regulamentada pelo Comit� Gestor, cabendo o lan�amento dos tributos e contribui��es apurados aos respectivos entes tributantes.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art29�4"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� 4<u><sup>o</sup></u> ; (REVOGADO)</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art29�5"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� 5<u><sup>o</sup></u> ; A compet�ncia para exclus�o de of�cio do Simples Nacional obedece ao disposto no </span></font> <span style="font-family: Arial; color: black"><font size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art33">art. 33</a></font></span><font face="Arial" size="2"><span style="color:black">, e o julgamento administrativo, ao disposto no art. 39, ambos desta Lei Complementar.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art29�6"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� 6<s>�</s> ; Nas hip�teses de exclus�o previstas no <b>caput</b>, a notifica��o:</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art29�6i"></a>I ;- ;ser� efetuada pelo ente federativo que promoveu a exclus�o; e</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art29�6ii"></a>II ;- ;poder� ser feita por meio eletr�nico, observada a regulamenta��o do CGSN.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art29�7"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� 7<s>�</s> ; (REVOGADO)</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art29�8"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� ;8<s>�</s> ; ;A notifica��o de que trata o � 6<s>�</s> aplica-se ao indeferimento da op��o pelo Simples Nacional.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art29�9"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� 9<s>�</s> ; Considera-se pr�tica reiterada, para fins do disposto nos incisos V, XI e XII do <b>caput</b>:</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art29�9i"></a>I ;- ;a ocorr�ncia, em 2 (dois) ou mais per�odos de apura��o, consecutivos ou alternados, de id�nticas infra��es, inclusive de natureza acess�ria, verificada em rela��o aos �ltimos 5 (cinco) anos-calend�rio, formalizadas por interm�dio de auto de infra��o ou notifica��o de lan�amento; ou</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art29�9ii"></a>II ;- ;a segunda ocorr�ncia de id�nticas infra��es, caso seja constatada a utiliza��o de artif�cio, ardil ou qualquer outro meio fraudulento que induza ou mantenha a fiscaliza��o em erro, com o fim de suprimir ou reduzir o pagamento de tributo.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art30"></a>Art. 30. ; A exclus�o do Simples Nacional, mediante comunica��o das microempresas ou das empresas de pequeno porte, dar-se-�:</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art30i"></a>I - por op��o;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art30ii"></a>II - obrigatoriamente, quando elas incorrerem em qualquer das situa��es de veda��o previstas nesta Lei Complementar; ou</span></font></p> <p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art30iii"></a>III - obrigatoriamente, quando ultrapassado, no ano-calend�rio de in�cio de atividade, o limite proporcional de receita bruta de que trata o <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art3">� 2<u><sup>o</sup></u> do art. 3<sup><u>o</u></sup></a>; ;</font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"><a name="art30iv"> </a>IV - obrigatoriamente, quando ultrapassado, no ano-calend�rio, o limite de receita bruta previsto no inciso II do <b>caput </b>do art. 3<u><sup>o</sup></u>, quando n�o estiver no ano-calend�rio de in�cio de atividade. ;</font></span></p> <p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"><a name="art30�1"> </a>� 1<u><sup>o</sup></u> A exclus�o dever� ser comunicada � Secretaria da Receita Federal:</font></span></p> <p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art30�1i"></a>I - na hip�tese do inciso I do <b>caput </b>deste artigo, at� o �ltimo dia �til do m�s de janeiro;</font></span></p> <p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art30�1ii"></a>II - na hip�tese do inciso II do <b>caput </b>deste artigo, at� o �ltimo dia �til do m�s subseq�ente �quele em que ocorrida a situa��o de veda��o;</font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art30�1iii"></a>III - na hip�tese do inciso III do <b>caput</b>: ;</font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art30�1iiia"></a>a) at� o �ltimo dia �til do m�s seguinte �quele em que tiver ultrapassado em mais de 20% (vinte por cento) o limite proporcional de que trata o <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art3">� 10 do art. 3<sup><u>o</u></sup></a>; ou ;</font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art30�1iiib"></a>b) at� o �ltimo dia �til do m�s de janeiro do ano-calend�rio subsequente ao de in�cio de atividades, caso o excesso seja inferior a 20% (vinte por cento) do respectivo limite; ;</font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art30�1iv"></a>IV - na hip�tese do inciso IV do <b>caput</b>: ;</font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art30�1iva"></a>a) at� o �ltimo dia �til do m�s subsequente � ultrapassagem em mais de 20% (vinte por cento) do limite de receita bruta previsto no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art3">inciso II do <b>caput </b>do art. 3<sup><u>o</u></sup></a>; ou ;</font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art30�1ivb"></a>b) at� o �ltimo dia �til do m�s de janeiro do ano-calend�rio subsequente, na hip�tese de n�o ter ultrapassado em mais de 20% (vinte por cento) o limite de receita bruta previsto no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art3">inciso II do <b>caput</b> do art. 3<sup><u>o</u></sup></a>.</font></span></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art30�2"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� 2<u><sup>o</sup></u> ; A comunica��o de que trata o <b>caput</b> deste artigo dar-se-� na forma a ser estabelecida pelo Comit� Gestor.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art30�3"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� ;3<s>�</s> ; ;A altera��o de dados no CNPJ, informada pela ME ou EPP � Secretaria da Receita Federal do Brasil, equivaler� � comunica��o obrigat�ria de exclus�o do Simples Nacional nas seguintes hip�teses:</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art30�3i"></a>I ;- ;altera��o de natureza jur�dica para Sociedade An�nima, Sociedade Empres�ria em Comandita por A��es, Sociedade em Conta de Participa��o ou Estabelecimento, no Brasil, de Sociedade Estrangeira;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art30�3ii"></a>II ;- ;inclus�o de atividade econ�mica vedada � op��o pelo Simples Nacional;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art30�3iii"></a>III ;- ;inclus�o de s�cio pessoa jur�dica;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art30�3iv"></a>IV ;- ;inclus�o de s�cio domiciliado no exterior;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art30�3v"></a>V ;- ;cis�o parcial; ou</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art30�3vi"></a>VI ;- ;extin��o da empresa.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art31"></a>Art. 31. ; A exclus�o das microempresas ou das empresas de pequeno porte do Simples Nacional produzir� efeitos:</span></font></p> <p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"><a name="art31i"> </a>I - na hip�tese do <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art30">inciso I do <b>caput </b>do art. 30 desta Lei Complementar</a>, a partir de 1<u><sup>o</sup></u> de janeiro do ano-calend�rio subseq�ente, ressalvado o disposto no � 4<u><sup>o</sup></u> deste artigo;</font></span></p> <p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"><a name="art31ii"> </a>II - na hip�tese do <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art30">inciso II do <b>caput </b>do art. 30 desta Lei Complementar</a>, a partir do m�s seguinte da ocorr�ncia da situa��o impeditiva;</font></span></p> <p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art31iii"></a>III - na hip�tese do <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art30">inciso III do <b>caput </b>do art. 30 desta Lei Complementar</a>:</font></span></p> <p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art31iiia"></a>a) desde o in�cio das atividades;</font></span></p> <p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art31iiib"></a>b) a partir de 1� de janeiro do ano-calend�rio subsequente, na hip�tese de n�o ter ultrapassado em mais de 20% (vinte por cento) o limite proporcional de que trata o <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art3">� 10 do art. 3<sup><u>o</u></sup></a>;</font></span></p> <p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"><a name="art31iv"> </a>IV - na hip�tese do <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art17">inciso V do <b>caput </b>do art. 17 desta Lei Complementar</a>, a partir do ano-calend�rio subseq�ente ao da ci�ncia da comunica��o da exclus�o;</font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"><a name="art31v"> </a>V - na hip�tese do <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art30">inciso IV do <b>caput</b> do art. 30</a>: ;</font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"><a name="art31va"> </a>a) a partir do m�s subsequente � ultrapassagem em mais de 20% (vinte por cento) do limite de receita bruta previsto no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art3">inciso II do art. 3<sup><u>o</u></sup></a>; ;</font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"><a name="art31vb"> </a>b) a partir de 1<u><sup>o</sup></u> de janeiro do ano-calend�rio subsequente, na hip�tese de n�o ter ultrapassado em mais de 20% (vinte por cento) o limite de receita bruta previsto no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art3">inciso II do art. 3o</a>. ;</font></span></p> <p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"><a name="art31�1"> </a>� 1<u><sup>o</sup></u> Na hip�tese prevista no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art30">inciso III do caput do art. 30 desta Lei Complementar</a>, a microempresa ou empresa de pequeno porte n�o poder� optar, no ano-calend�rio subseq�ente ao do in�cio de atividades, pelo Simples Nacional.</font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"><a name="art31�2"> </a>� 2<u><sup>o</sup></u> Na hip�tese dos <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art17">incisos V e XVI do <b>caput</b> do art. 17</a>, ser� permitida a perman�ncia da pessoa jur�dica como optante pelo Simples Nacional mediante a comprova��o da regulariza��o do d�bito ou do cadastro fiscal no prazo de at� 30 (trinta) dias contados a partir da ci�ncia da comunica��o da exclus�o. ;</font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"><a name="art31�3"> </a>� 3<u><sup>o</sup></u> ; O CGSN regulamentar� os procedimentos relativos ao impedimento de recolher o ICMS e o ISS na forma do Simples Nacional, em face da ultrapassagem dos limites estabelecidos na forma dos<a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art19"> incisos I ou II do art. 19 e do art. 20</a>.</font></span></p> <p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"><a name="art31�4"> </a>� 4<u><sup>o</sup></u> No caso de a microempresa ou a empresa de pequeno porte ser exclu�da do Simples Nacional no m�s de janeiro, na hip�tese do <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art30">inciso I do <b>caput </b>do art. 30 desta Lei Complementar</a>, os efeitos da exclus�o dar-se-�o nesse mesmo ano.</font></span></p> <p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"><a name="art31�5"> </a>� 5<u><sup>o</sup></u> Na hip�tese do inciso II do caput deste artigo, uma vez que o motivo da exclus�o deixe de existir, havendo a exclus�o retroativa de of�cio no caso do <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art29">inciso I do caput<i> </i>do art. 29 desta Lei Complementar</a>, o efeito desta dar-se-� a partir do m�s seguinte ao da ocorr�ncia da situa��o impeditiva, limitado, por�m, ao �ltimo dia do ano-calend�rio em que a referida situa��o deixou de existir.</font></span></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art32"></a>Art. 32. ; As microempresas ou as empresas de pequeno porte exclu�das do Simples Nacional sujeitar-se-�o, a partir do per�odo em que se processarem os efeitos da exclus�o, �s ; normas de tributa��o aplic�veis �s demais ; pessoas jur�dicas.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art32�1"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� 1<u><sup>o</sup></u> ; Para efeitos do disposto no <b>caput</b> deste artigo, na hip�tese da al�nea a do </span></font> <span style="font-family: Arial; color: black"><font size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art31">inciso III do caput do art. 31 desta Lei Complementar</a></font></span><font face="Arial" size="2"><span style="color:black">, a microempresa ou a empresa de pequeno porte desenquadrada ficar� sujeita ao pagamento da totalidade ou diferen�a dos respectivos impostos e contribui��es, devidos de conformidade com as normas gerais de incid�ncia, acrescidos, t�o-somente, de juros de mora, quando efetuado antes do in�cio de procedimento de of�cio.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art32�2"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� 2<u><sup>o</sup></u> ; Para efeito do disposto no <b>caput</b> deste artigo, o sujeito passivo poder� optar pelo recolhimento do imposto de renda e da Contribui��o Social sobre o Lucro L�quido na forma do lucro presumido, lucro real trimestral ou anual.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art32�3"> </a> </font></span><font face="Arial" size="2"> <span style="color:black;letter-spacing:-.2pt">� ;3</span><s><span style="color:black">�</span></s><span style="color:black;letter-spacing:-.2pt"> ; ;Aplica-se o disposto no <b>caput</b> e no � 1<u><sup>o</sup></u> em rela��o ao ICMS e ao ISS � empresa impedida de recolher esses impostos na forma do Simples Nacional, em face da ultrapassagem dos limites a que se referem os incisos I e II do <b> caput</b> do art. 19, relativamente ao estabelecimento localizado na unidade da federa��o que os houver adotado.</span></font></p> <p class="04ParteNormativa" align="center" style="text-indent: 1cm; margin: 15px 0cm"> <font face="Arial" size="2"><b><span style="color:black">Se��o IX</span></b></font></p> <h2 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Da Fiscaliza��o</span></b></font></h2> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art33"></a></span></font> <span style="font-family: Arial; color: black"><font size="2">Art. 33. A compet�ncia para fiscalizar o cumprimento das obriga��es principais e acess�rias relativas ao Simples Nacional e para verificar a ocorr�ncia das hip�teses previstas no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art29">art. 29 desta Lei Complementar</a> � da Secretaria da Receita Federal e das Secretarias de Fazenda ou de Finan�as do Estado ou do Distrito Federal, segundo a localiza��o do estabelecimento, e, tratando-se de presta��o de servi�os inclu�dos na compet�ncia tribut�ria municipal, a compet�ncia ser� tamb�m do respectivo Munic�pio.</font></span></p> <p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"><a name="art33�1"> </a>� 1<u><sup>o</sup></u> As Secretarias de Fazenda ou Finan�as dos Estados poder�o celebrar conv�nio com os Munic�pios de sua jurisdi��o para atribuir a estes a fiscaliza��o a que se refere o <b>caput </b>deste artigo.</font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art33�1a"></a>� 1<u><sup>o</sup></u>-A. ; Dispensa-se o conv�nio de que trata o � 1<u><sup>o</sup></u> na hip�tese de ocorr�ncia de presta��o de servi�os sujeita ao ISS por estabelecimento localizado no Munic�pio. ;</font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art33�1b"></a>� 1<u><sup>o</sup></u>-B. ; A fiscaliza��o de que trata o <b>caput</b>, ap�s iniciada, poder� abranger todos os demais estabelecimentos da microempresa ou da empresa de pequeno porte, independentemente da atividade por eles exercida ou de sua localiza��o, na forma e condi��es estabelecidas pelo CGSN. ;</font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art33�1c"></a>� 1<u><sup>o</sup></u>-C. ; As autoridades fiscais de que trata o <b>caput </b>t�m compet�ncia para efetuar o lan�amento de todos os tributos previstos nos <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art13">incisos I a VIII do art. 13</a>, apurados na forma do Simples Nacional, relativamente a todos os estabelecimentos da empresa, independentemente do ente federado instituidor. ;</font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art33�1d"></a>� 1<u><sup>o</sup></u>-D. ; A compet�ncia para autua��o por descumprimento de obriga��o acess�ria � privativa da administra��o tribut�ria perante a qual a obriga��o deveria ter sido cumprida.</font></span></p> <p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"><a name="art33�2"> </a>� 2<u><sup>o</sup></u> Na hip�tese de a microempresa ou empresa de pequeno porte exercer alguma das atividades de presta��o de servi�os previstas no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art18">� 5�-C do art. 18 desta Lei Complementar</a>, caber� � Secretaria da Receita Federal do Brasil a fiscaliza��o da Contribui��o para a Seguridade Social, a cargo da empresa, de que trata o </font></span> <font face="Arial" size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/L8212cons.htm#art22">art. 22 da Lei no 8.212, de 24 de julho de 1991.</a></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art33�3"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� 3<u><sup>o</sup></u> ; O valor n�o pago, apurado em procedimento de fiscaliza��o, ser� exigido em lan�amento de of�cio pela autoridade competente que realizou a fiscaliza��o.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art33�4"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� 4<u><sup>o</sup></u> ; O Comit� Gestor disciplinar� o disposto neste artigo.</span></font></p> <h2 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Se��o X</span></b></font></h2> <h2 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Da Omiss�o de Receita</span></b></font></h2> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art34"></a>Art. 34. ; Aplicam-se � microempresa e � empresa de pequeno porte optantes pelo Simples Nacional todas as presun��es de omiss�o de receita existentes nas legisla��es de reg�ncia dos impostos e contribui��es inclu�dos no Simples Nacional.</span></font></p> <h2 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Se��o XI</span></b></font></h2> <h2 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Dos Acr�scimos Legais</span></b></font></h2> <p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"><a name="art35"> </a>Art. 35. Aplicam-se aos impostos e contribui��es devidos pela microempresa e pela empresa de pequeno porte, inscritas no Simples Nacional, as normas relativas aos juros e multa de mora e de of�cio previstas para o imposto de renda, inclusive, quando for o caso, em rela��o ao ICMS e ao ISS.</font></span></p> <p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"><a name="art36"> </a>Art. 36. A falta de comunica��o, quando obrigat�ria, da exclus�o da pessoa jur�dica do Simples Nacional, nos prazos determinados no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art30">� 1<u><sup>o</sup></u> do art. 30 desta Lei Complementar</a>, sujeitar� a pessoa jur�dica a multa correspondente a 10% (dez por cento) do total dos impostos e contribui��es devidos de conformidade com o Simples Nacional no m�s que anteceder o in�cio dos efeitos da exclus�o, n�o inferior a R$ 200,00 (duzentos reais), insuscet�vel de redu��o.</font></span></p> <p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"><a name="art36a"> </a>Art. 36-A. ; A falta de comunica��o, quando obrigat�ria, do ; desenquadramento do microempreendedor individual da sistem�tica de recolhimento prevista no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art18a">art. 18-A desta Lei Complementar</a> nos prazos determinados em seu � 7<u><sup>o</sup></u> sujeitar� o microempreendedor individual a multa no valor de R$ 50,00 (cinquenta reais), insuscept�vel de redu��o.</font></span></p> <p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"><a name="art37"> </a>Art. 37. A imposi��o das multas de que trata esta Lei Complementar n�o exclui a aplica��o das san��es previstas na legisla��o penal, inclusive em rela��o a declara��o falsa, adultera��o de documentos e emiss�o de nota fiscal em desacordo com a opera��o efetivamente praticada, a que est�o sujeitos o titular ou s�cio da pessoa jur�dica.</font></span></p> <p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"><a name="art38"> </a>Art. 38. O sujeito passivo que deixar de apresentar a Declara��o Simplificada da Pessoa Jur�dica a que se refere o <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art25">art. 25 desta Lei Complementar</a>, no prazo fixado, ou que a apresentar com incorre��es ou omiss�es, ser� intimado a apresentar declara��o original, no caso de n�o-apresenta��o, ou a prestar esclarecimentos, nos demais casos, no prazo estipulado pela autoridade fiscal, na forma definida pelo Comit� Gestor, e sujeitar-se-� �s seguintes multas:</font></span></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art38i"></a>I - de 2% (dois por cento) ao m�s-calend�rio ou fra��o, incidentes sobre o montante dos tributos e contribui��es informados na Declara��o Simplificada da Pessoa Jur�dica, ainda que integralmente pago, no caso de falta de entrega da declara��o ou entrega ap�s o prazo, limitada a 20% (vinte por cento), observado o disposto no � 3<u><sup>o</sup></u> deste artigo;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art38ii"></a>II - de R$ 100,00 (cem reais) para cada grupo de 10 (dez) informa��es incorretas ou omitidas.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art38�1"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� 1<u><sup>o</sup></u> ; Para efeito de aplica��o da multa prevista no inciso I do <b>caput</b> deste artigo, ser� considerado como termo inicial o dia seguinte ao t�rmino do prazo originalmente fixado para a entrega da declara��o e como termo final a data da efetiva entrega ou, no caso de n�o-apresenta��o, da lavratura do auto de infra��o.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art38�2"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� 2<u><sup>o</sup></u> ; Observado o disposto no � 3<u><sup>o</sup></u> deste artigo, as multas ser�o reduzidas:</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art38�2i"></a>I - � metade, quando a declara��o for apresentada ap�s o prazo, mas antes de qualquer procedimento de of�cio;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art38�2ii"></a>II - a 75% (setenta e cinco por cento), se houver a apresenta��o da declara��o no prazo fixado em intima��o.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art38�3"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� 3<s>�</s> ; A multa m�nima a ser aplicada ser� de R$ 200,00 (duzentos reais).</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art38�4"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� 4<u><sup>o</sup></u> ; Considerar-se-� n�o entregue a declara��o que n�o atender �s especifica��es t�cnicas estabelecidas pelo Comit� Gestor.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art38�5"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� 5<u><sup>o</sup></u> ; Na hip�tese do � 4<u><sup>o</sup></u> deste artigo, o sujeito passivo ser� intimado a apresentar nova declara��o, no prazo de 10 (dez) dias, contados da ci�ncia da intima��o, e sujeitar-se-� � multa prevista no inciso I do <b>caput</b> deste artigo, observado o disposto nos �� 1<u><sup>o</sup></u> a 3<u><sup>o</sup></u> deste artigo.</span></font></p> <p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"><a name="art38�6"> </a>� 6<u><sup>o</sup></u> A multa m�nima de que trata o � 3<u><sup>o</sup></u> deste artigo a ser aplicada ao Microempreendedor Individual na vig�ncia da op��o de que trata o <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art18a">art. 18-A desta Lei Complementar</a> ser� de R$ 50,00 (cinq�enta reais).</font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"><a name="art38a"> </a>Art. 38-A. ; O sujeito passivo que deixar de prestar as informa��es no sistema eletr�nico de c�lculo de que trata o <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art18">� 15 do art. 18</a>, no prazo previsto no � 15-A do mesmo artigo, ou que as prestar com incorre��es ou omiss�es, ser� intimado a faz�-lo, no caso de n�o apresenta��o, ou a prestar esclarecimentos, nos demais casos, no prazo estipulado pela autoridade fiscal, na forma definida pelo CGSN, e sujeitar-se-� �s seguintes multas, para cada m�s de refer�ncia: ;</font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"><a name="art38ai"> </a>I - de 2% (dois por cento) ao m�s-calend�rio ou fra��o, a partir do primeiro dia do quarto m�s do ano subsequente � ocorr�ncia dos fatos geradores, incidentes sobre o montante dos impostos e contribui��es decorrentes das informa��es prestadas no sistema eletr�nico de c�lculo de que trata o<a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art18"> � 15 do art. 18</a>, ainda que integralmente pago, no caso de aus�ncia de presta��o de informa��es ou sua efetua��o ap�s o prazo, limitada a 20% (vinte por cento), observado o disposto no � 2<u><sup>o</sup></u> deste artigo; e ;</font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art38aii"></a>II - de R$ 20,00 (vinte reais) para cada grupo de 10 (dez) informa��es incorretas ou omitidas. ;</font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art38a�1"></a>� 1<u><sup>o</sup></u> ; Para efeito de aplica��o da multa prevista no inciso I do <b>caput</b>, ser� considerado como termo inicial o primeiro dia do quarto m�s do ano subsequente � ocorr�ncia dos fatos geradores e como termo final a data da efetiva presta��o ou, no caso de n�o presta��o, da lavratura do auto de infra��o. ;</font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art38a�2"></a>� 2<u><sup>o</sup></u> ; A multa m�nima a ser aplicada ser� de R$ 50,00 (cinquenta reais) para cada m�s de refer�ncia. ;</font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art38a�3"></a>� 3<u><sup>o</sup></u> ; Aplica-se ao disposto neste artigo o disposto nos <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art38">�� 2<u><sup>o</sup></u>, 4<u><sup>o</sup></u> e 5<u><sup>o</sup></u> do art. 38</a>. ;</font></span></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art38a�4"></a> </font></span><font face="Arial" size="2"> <span style="color:black;letter-spacing:-.3pt">� ;4</span><s><span style="color:black">�</span></s><span style="color:black;letter-spacing:-.3pt"> ; ;</span><span style="color:black">O CGSN poder�<span style="letter-spacing:-.3pt"> estabelecer data posterior � prevista no inciso I do <b>caput</b> e no � 1</span><s>�</s><span style="letter-spacing:-.3pt">.</span></span></font></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art38b"></a>Art. ;38-B. ;As multas relativas � falta de presta��o ou � incorre��o no cumprimento de obriga��es acess�rias para com os �rg�os e entidades federais, estaduais, distritais e municipais, quando em valor fixo ou m�nimo, e na aus�ncia de previs�o legal de valores espec�ficos e mais favor�veis para MEI, microempresa ou empresa de pequeno porte, ter�o redu��o de: ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15ii">(Produ��o de efeito)</a></font></span></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art38bi"></a>I ;- ;90% (noventa por cento) para os MEI; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15ii">(Produ��o de efeito)</a></font></span></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art38bii"></a>II ;- ;50% (cinquenta por cento) para as microempresas ou empresas de pequeno porte optantes pelo Simples Nacional. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15ii">(Produ��o de efeito)</a></font></span></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art38bp"></a>Par�grafo ;�nico. ;As redu��es de que tratam os incisos I e II do <b> caput</b> n�o se aplicam na: ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15ii">(Produ��o de efeito)</a></font></span></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art38bpi"></a>I ;- ;hip�tese de fraude, resist�ncia ou embara�o � fiscaliza��o; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15ii">(Produ��o de efeito)</a></font></span></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art38bpii"></a>II ;- ;aus�ncia de pagamento da multa no prazo de 30 (trinta) dias ap�s a notifica��o. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15ii">(Produ��o de efeito)</a></font></span></p> <h2 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Se��o XII</span></b></font></h2> <h2 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Do Processo Administrativo Fiscal</span></b></font></h2> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art39"></a>Art. ;39. ; ;O contencioso administrativo relativo ao Simples Nacional ser� de compet�ncia do �rg�o julgador integrante da estrutura administrativa do ente federativo que efetuar o lan�amento, o indeferimento da op��o ou a exclus�o de of�cio, observados os dispositivos legais atinentes aos processos administrativos fiscais desse ente.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art39�1"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� 1<u><sup>o</sup></u> ; O Munic�pio poder�, mediante conv�nio, transferir a atribui��o de julgamento exclusivamente ao respectivo Estado em que se localiza.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art39�2"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� 2<u><sup>o</sup></u> ;No caso em que o contribuinte do Simples Nacional exer�a atividades inclu�das no campo de incid�ncia do ICMS e do ISS e seja apurada omiss�o de receita de que n�o se consiga identificar a origem, a autua��o ser� feita utilizando a maior al�quota prevista nesta Lei Complementar, e a parcela autuada que n�o seja correspondente aos tributos e contribui��es federais ser� rateada entre Estados e Munic�pios ou Distrito Federal.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art39�3"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� 3<u><sup>o</sup></u> ; Na hip�tese referida no � 2<u><sup>o</sup></u> deste artigo, o julgamento caber� ao Estado ou ao Distrito Federal.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art39�4"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� ;4<s>�</s> ; ;A intima��o eletr�nica dos atos do contencioso administrativo observar� o disposto nos </span></font> <span style="font-family: Arial; color: black"><font size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art16">�� 1<u><sup>o</sup></u>-A a 1<u><sup>o</sup></u>-D do art. 16</a>.</font></span></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art39�5"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� ;5<s>�</s> ; ;A impugna��o relativa ao indeferimento da op��o ou � exclus�o poder� ser decidida em �rg�o diverso do previsto no <b>caput</b>, na forma estabelecida pela respectiva administra��o tribut�ria.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art39�6"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� ;6<s>�</s> ; ;Na hip�tese prevista no � 5<u><sup>o</sup></u>, o CGSN poder� disciplinar procedimentos e prazos, bem como, no processo de exclus�o, prever efeito suspensivo na hip�tese de apresenta��o de impugna��o, defesa ou recurso.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art40"></a>Art. 40. ; As consultas relativas ao Simples Nacional ser�o solucionadas pela Secretaria da Receita Federal, salvo quando se referirem a tributos e contribui��es de compet�ncia estadual ou municipal, que ser�o solucionadas conforme a respectiva compet�ncia tribut�ria, na forma disciplinada pelo Comit� Gestor.</span></font></p> <h2 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Se��o XIII</span></b></font></h2> <h2 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Do Processo Judicial</span></b></font></h2> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art41"></a>Art. 41. ; Os processos relativos a impostos e contribui��es abrangidos pelo Simples Nacional ser�o ajuizados em face da Uni�o, que ser� representada em ju�zo pela Procuradoria-Geral da Fazenda Nacional, observado o disposto no � 5<s>�</s> deste artigo.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art41�1"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� 1<u><sup>o</sup></u> ; Os Estados, Distrito Federal e Munic�pios prestar�o aux�lio � Procuradoria-Geral da Fazenda Nacional, em rela��o aos tributos de sua compet�ncia, na forma a ser disciplinada por ato do Comit� Gestor.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art41�2"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� ;2<s>�</s> ; ;Os cr�ditos tribut�rios oriundos da aplica��o desta Lei Complementar ser�o apurados, inscritos em D�vida Ativa da Uni�o e cobrados judicialmente pela Procuradoria-Geral da Fazenda Nacional, observado o disposto no inciso V do � 5<s>�</s> deste artigo.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art41�3"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� 3<u><sup>o</sup></u> ; Mediante conv�nio, a Procuradoria-Geral da Fazenda Nacional poder� delegar aos Estados e Munic�pios a inscri��o em d�vida ativa estadual e municipal e a cobran�a judicial dos tributos estaduais e municipais a que se refere esta Lei Complementar.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art41�4"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� ;4<u><sup>o</sup></u> ; ;Aplica-se o disposto neste artigo aos impostos e contribui��es que n�o tenham sido recolhidos resultantes das informa��es prestadas:</span></font></p> <p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art41�4i"></a>I - no sistema eletr�nico de c�lculo dos valores devidos no Simples Nacional de que trata o <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art18">� 15 do art. 18</a>; ;</font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art41�4ii"></a>II - na declara��o a que se refere o <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art25">art. 25</a>. ;</font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"><a name="art41�5"> </a>� 5<s>�</s> ; Excetuam-se do disposto no <b>caput</b> deste artigo:</font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art41�5i"></a>I ;- ;os mandados de seguran�a nos quais se impugnem atos de autoridade coatora pertencente a Estado, Distrito Federal ou Munic�pio;</font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art41�5ii"></a>II ;- ;as a��es que tratem exclusivamente de tributos de compet�ncia dos Estados, do Distrito Federal ou dos Munic�pios, as quais ser�o propostas em face desses entes federativos, representados em ju�zo por suas respectivas procuradorias;</font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art41�5iii"></a>III ;- ;as a��es promovidas na hip�tese de celebra��o do conv�nio de que trata o � 3<s>�</s> deste artigo;</font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art41�5iv"></a>IV - o cr�dito tribut�rio decorrente de auto de infra��o lavrado exclusivamente em face de descumprimento de obriga��o acess�ria, observado o disposto no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art33">� 1<u><sup>o</sup></u>-D do art. 33</a>;</font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black; text-decoration:line-through"><font size="2"> <a name="art41�5v"></a>V - o cr�dito tribut�rio relativo ao ICMS e ao ISS de que trata o <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art18a">� 16 do art. 18-A</a>.</font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art41�5v."></a>V ;- ;o cr�dito tribut�rio relativo ao ICMS e ao ISS de que tratam as al�neas <i> b</i><b> </b>e <i>c</i><b> </b>do inciso V do � 3<u><sup>o</sup></u> do art. 18-A desta Lei Complementar. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a></font></span></p> <h1 align="center" style="margin-top: 0; margin-bottom: 0"> <font face="Arial" size="2"> <span style="color:black;font-weight:normal; text-decoration:line-through"> <a name="capitulov"></a>CAP�TULO V</span></font></h1> <h1 align="center" style="margin-top: 0; margin-bottom: 0"> <font face="Arial" size="2"> <span style="color:black;font-weight:normal; text-decoration:line-through">DO ACESSO AOS MERCADOS</span></font></h1> <h2 align="center" style="margin-top: 0; margin-bottom: 0"> <font face="Arial" size="2"><b> <span style="color:black; text-decoration:line-through"> <a name="capitulovsecaounica"></a>Se��o �nica</span></b></font></h2> <h2 align="center" style="margin-top: 0; margin-bottom: 0"> <font face="Arial" size="2"><b> <span style="color:black; text-decoration:line-through">Das Aquisi��es P�blicas</span></b></font></h2> <p align="center" style="margin-top: 20px; margin-bottom: 20px"> <font face="Arial" size="2"><span style="color: black"> <a name="capitulov."></a>CAP�TULO V<br> </span></font><span style="font-family: Arial; color: black"> <font size="2"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a></font></span></p> <p align="center" style="margin-top: 20px; margin-bottom: 20px"> <font face="Arial" size="2"><span style="color: black">DO ACESSO AOS MERCADOS</span></font></p> <p align="center" style="margin-top: 20px; margin-bottom: 20px"> <font face="Arial" size="2"><b><span style="color: black"> <a name="capitulovsecaoi"></a>Se��o I</span></b></font></p> <p align="center" style="margin-top: 20px; margin-bottom: 20px"> <font face="Arial" size="2"><b><span style="color: black">Das Aquisi��es P�blicas</span></b></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art42"></a>Art. 42. ; Nas licita��es p�blicas, a comprova��o de regularidade fiscal das microempresas e empresas de pequeno porte somente ser� exigida para efeito de assinatura do contrato.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art43"></a>Art. 43. ; As microempresas e empresas de pequeno porte, por ocasi�o da participa��o em certames licitat�rios, dever�o apresentar toda a documenta��o exigida para efeito de comprova��o de regularidade fiscal, mesmo que esta apresente alguma restri��o.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <strike> <span style="font-family: Arial; color: black"><font size="2"><a name="art43�1"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� 1<u><sup>o</sup></u> ; Havendo alguma restri��o na comprova��o da regularidade fiscal, ser� assegurado o prazo de 2 (dois) dias �teis, cujo termo inicial corresponder� ao momento em que o proponente for declarado o vencedor do certame, prorrog�veis por igual per�odo, a crit�rio da Administra��o P�blica, para a regulariza��o da documenta��o, pagamento ou parcelamento do d�bito, e emiss�o de eventuais certid�es negativas ou positivas com efeito de certid�o negativa.</span></font></strike></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art43�1."></a>� ;1<u><sup>o</sup></u> ;Havendo alguma restri��o na comprova��o da regularidade fiscal, ser� assegurado o prazo de 5 (cinco) dias �teis, cujo termo inicial corresponder� ao momento em que o proponente for declarado o vencedor do certame, prorrog�vel por igual per�odo, a crit�rio da administra��o p�blica, para a regulariza��o da documenta��o, pagamento ou parcelamento do d�bito e emiss�o de eventuais certid�es negativas ou positivas com efeito de certid�o negativa. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a></font></span></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art43�2"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� 2<u><sup>o</sup></u> ; A n�o-regulariza��o da documenta��o, no prazo previsto no � 1<u><sup>o</sup></u> deste artigo, implicar� decad�ncia do direito � contrata��o, sem preju�zo das san��es previstas no <span class="MsoHyperlink">art. 81 da Lei n<sup>o</sup> 8.666, de 21 de junho de 1993</span>, sendo facultado � Administra��o convocar os licitantes remanescentes, na ordem de classifica��o, para a assinatura do contrato, ou revogar a licita��o.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art44"></a>Art. 44. ; Nas licita��es ser� assegurada, como crit�rio de desempate, prefer�ncia de contrata��o para as microempresas e empresas de pequeno porte.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art44�1"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� 1<u><sup>o</sup></u> ; Entende-se por empate aquelas situa��es em que as propostas apresentadas pelas microempresas e empresas de pequeno porte sejam iguais ou at� 10% (dez por cento) superiores � proposta mais bem classificada.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art44�2"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� 2<u><sup>o</sup></u> ; Na modalidade de preg�o, o intervalo percentual estabelecido no � 1<u><sup>o</sup></u> deste artigo ser� de at� 5% (cinco por cento) superior ao melhor pre�o.</span></font></p> <p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"><a name="art45"> </a>Art. 45. Para efeito do disposto no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art44">art. 44 desta Lei Complementar</a>, ocorrendo o empate, proceder-se-� da seguinte forma:</font></span></p> <p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"><a name="art45i"> </a>I - a microempresa ou empresa de pequeno porte mais bem classificada poder� apresentar proposta de pre�o inferior �quela considerada vencedora do certame, situa��o em que ser� adjudicado em seu favor o objeto licitado;</font></span></p> <p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"><a name="art45ii"> </a>II - n�o ocorrendo a contrata��o da microempresa ou empresa de pequeno porte, na forma do inciso I do <b>caput </b>deste artigo, ser�o convocadas as remanescentes que porventura se enquadrem na hip�tese dos <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art44">�� 1<u><sup>o</sup></u> e 2<u><sup>o</sup></u> do art. 44 desta Lei Complementar</a>, na ordem classificat�ria, para o exerc�cio do mesmo direito;</font></span></p> <p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art45iii"></a>III - no caso de equival�ncia dos valores apresentados pelas microempresas e empresas de pequeno porte que se encontrem nos intervalos estabelecidos nos <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art44">�� 1<u><sup>o</sup></u> e 2<u><sup>o</sup></u> do art. 44 desta Lei Complementar</a>, ser� realizado sorteio entre elas para que se identifique aquela que primeiro poder� apresentar melhor oferta.</font></span></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art45�1"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� 1<u><sup>o</sup></u> ; Na hip�tese da n�o-contrata��o nos termos previstos no <b>caput</b> deste artigo, o objeto licitado ser� adjudicado em favor da proposta originalmente vencedora do certame.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art45�2"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� 2<u><sup>o</sup></u> ; O disposto neste artigo somente se aplicar� quando a melhor oferta inicial n�o tiver sido apresentada por microempresa ou empresa de pequeno porte.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art45�3"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� 3<u><sup>o</sup></u> ; No caso de preg�o, a microempresa ou empresa de pequeno porte mais bem classificada ser� convocada para apresentar nova proposta no prazo m�ximo de 5 (cinco) minutos ap�s o encerramento dos lances, sob pena de preclus�o.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art46"></a>Art. 46. ; A microempresa e a empresa de pequeno porte titular de direitos credit�rios decorrentes de empenhos liquidados por �rg�os e entidades da Uni�o, Estados, Distrito Federal e Munic�pio n�o pagos em at� 30 (trinta) dias contados da data de liquida��o poder�o emitir c�dula de cr�dito microempresarial.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color:black; text-decoration:line-through"><a name="art46p"></a>Par�grafo �nico. ; A c�dula de cr�dito microempresarial � t�tulo de cr�dito regido, subsidiariamente, pela legisla��o prevista para as c�dulas de cr�dito comercial, tendo como lastro o empenho do poder p�blico, cabendo ao Poder Executivo sua regulamenta��o no prazo de 180 (cento e oitenta) dias a contar da publica��o desta Lei Complementar.</span><span style="color:black"> ; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art16">(Revogado pela Lei Complementar n� 147, de 2014)</a></span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color:black; text-decoration:line-through"><a name="art47"></a>Art. 47. ; Nas contrata��es p�blicas da Uni�o, dos Estados e dos Munic�pios, poder� ser concedido tratamento diferenciado e simplificado para as microempresas e empresas de pequeno porte objetivando a promo��o do desenvolvimento econ�mico e social no �mbito municipal e regional, a amplia��o da efici�ncia das pol�ticas p�blicas e o incentivo � inova��o tecnol�gica, desde que previsto e regulamentado na legisla��o do respectivo ente.</span></font></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art47."></a>Art. ;47. ;Nas contrata��es p�blicas da administra��o direta e indireta, aut�rquica e fundacional, federal, estadual e municipal, dever� ser concedido tratamento diferenciado e simplificado para as microempresas e empresas de pequeno porte objetivando a promo��o do desenvolvimento econ�mico e social no �mbito municipal e regional, a amplia��o da efici�ncia das pol�ticas p�blicas e o incentivo � inova��o tecnol�gica. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a></font></span></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art47p"></a>Par�grafo ;�nico. ;No que diz respeito �s compras p�blicas, enquanto n�o sobrevier legisla��o estadual, municipal ou regulamento espec�fico de cada �rg�o mais favor�vel � microempresa e empresa de pequeno porte, aplica-se a legisla��o federal. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"> <span style="color:black; text-decoration:line-through"><a name="art48"></a>Art. 48. ; Para o cumprimento do disposto no art. 47 desta Lei Complementar, a administra��o p�blica poder� realizar processo licitat�rio:</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art48."></a>Art. 48. ;Para o cumprimento do disposto no art. 47 desta Lei Complementar, a administra��o p�blica: ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a></font></span></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"> <span style="color:black; text-decoration:line-through"><a name="art48i"></a>I - destinado exclusivamente � participa��o de microempresas e empresas de pequeno porte nas contrata��es cujo valor seja de at� R$ 80.000,00 (oitenta mil reais);</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art48i."></a>I ;- ;dever� realizar processo licitat�rio destinado exclusivamente � participa��o de microempresas e empresas de pequeno porte nos itens de contrata��o cujo valor seja de at� R$ 80.000,00 (oitenta mil reais); ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a></font></span></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"> <span style="color:black; text-decoration:line-through"><a name="art48ii"></a>II - em que seja exigida dos licitantes a subcontrata��o de microempresa ou de empresa de pequeno porte, desde que o percentual m�ximo do objeto a ser subcontratado n�o exceda a 30% (trinta por cento) do total licitado;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art48ii."></a>II ;- ;poder�, em rela��o aos processos licitat�rios destinados � aquisi��o de obras e servi�os, exigir dos licitantes a subcontrata��o de microempresa ou empresa de pequeno porte; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a></font></span></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color:black; text-decoration:line-through"><a name="art48iii"></a>III - em que se estabele�a cota de at� 25% (vinte e cinco por cento) do objeto para a contrata��o de microempresas e empresas de pequeno porte, em certames para a aquisi��o de bens e servi�os de natureza divis�vel.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <a name="art48iii."></a> <span style="font-family: Arial; color: black"><font size="2">III - dever� estabelecer, em certames para aquisi��o de bens de natureza divis�vel, cota de at� 25% (vinte e cinco por cento) do objeto para a contrata��o de microempresas e empresas de pequeno porte. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a></font></span></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <strike> <span style="font-family: Arial; color: black"><font size="2"><a name="art48�1"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� 1<u><sup>o</sup></u> ; O valor licitado por meio do disposto neste artigo n�o poder� exceder a 25% (vinte e cinco por cento) do total licitado em cada ano civil.</span></font></strike></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font size="2"> <span style="font-family: Arial; color: black"><a name="art48�1."></a>� ;1<u><sup>o</sup></u> ;(</span><span style="color: black"><font face="Arial"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art16">Revogado</a></font></span><span style="font-family: Arial; color: black">).</span></font><span style="font-family: Arial; color: black"><font size="2"> ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a></font></span></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art48�2"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� 2<u><sup>o</sup></u> ; Na hip�tese do inciso II do <b>caput</b> deste artigo, os empenhos e pagamentos do �rg�o ou entidade da administra��o p�blica poder�o ser destinados diretamente �s microempresas e empresas de pequeno porte subcontratadas.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art48�3"></a>� 3<u><sup>o</sup></u> ;Os benef�cios referidos no <b>caput</b> deste artigo poder�o, justificadamente, estabelecer a prioridade de contrata��o para as microempresas e empresas de pequeno porte sediadas local ou regionalmente, at� o limite de 10% (dez por cento) do melhor pre�o v�lido. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p> <p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"><a name="art49"> </a>Art. 49. N�o se aplica o disposto nos <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art47">arts. 47 e 48 desta Lei Complementar</a> quando:</font></span></p> <p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black; text-decoration:line-through"><font size="2"> <a name="art49i"></a>I - os crit�rios de tratamento diferenciado e simplificado para as microempresas e empresas de pequeno porte n�o forem expressamente previstos no instrumento convocat�rio;</font></span></p> <p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <font size="2"> <span style="font-family: Arial; color: black"><a name="art49i."></a>I - (</span><span style="color: black"><font face="Arial"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art16">Revogado</a></font></span><span style="font-family: Arial; color: black">);</span></font><span style="font-family: Arial; color: black"><font size="2"> ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span></p> <p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"><a name="art49ii"> </a>II - n�o houver um m�nimo de 3 (tr�s) fornecedores competitivos enquadrados como microempresas ou empresas de pequeno porte sediados local ou regionalmente e capazes de cumprir as exig�ncias estabelecidas no instrumento convocat�rio;</font></span></p> <p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art49iii"></a>III - o tratamento diferenciado e simplificado para as microempresas e empresas de pequeno porte n�o for vantajoso para a administra��o p�blica ou representar preju�zo ao conjunto ou complexo do objeto a ser contratado;</font></span></p> <p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <strike> <span style="font-family: Arial; color: black"><font size="2"><a name="art49iv"> </a>IV - a licita��o for dispens�vel ou inexig�vel, nos termos dos </font></span> </strike> <font face="Arial" size="2"> <strike> <a href="http://www.planalto.gov.br/ccivil_03/leis/L8666cons.htm#art24">arts. 24</a> e </strike> <a href="http://www.planalto.gov.br/ccivil_03/leis/L8666cons.htm#art25"><strike>25 da Lei n</strike><s>�</s><strike> 8.666, de 21 de junho de 1993.</strike></a></font></p> <p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <font size="2"> <span style="font-family: Arial; color: black"><a name="art49iv."></a>IV ;- ;a licita��o for dispens�vel ou inexig�vel, nos termos dos </span> <font face="Arial"> <a href="http://www.planalto.gov.br/ccivil_03/leis/L8666cons.htm#art24">arts. 24 e 25 da Lei n� 8.666, de 21 de junho de 1993</a></font><span style="font-family: Arial; color: black">, excetuando-se as dispensas tratadas pelos incisos I e II do art. 24 da mesma Lei, nas quais a compra dever� ser feita preferencialmente de microempresas e empresas de pequeno porte, aplicando-se o disposto no inciso I do art. 48.</span></font><span style="font-family: Arial; color: black"><font size="2"> ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a></font></span></p> <p align="center" style="margin-top: 20px; margin-bottom: 20px"> <font face="Arial" size="2"><b><span style="color: black"> <a name="capitulovsecaoii"></a>Se��o II<br> </span></b></font><b><font face="Arial" size="2"> ;</font></b><span style="font-family: Arial; color: black"><font size="2"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a></font></span></p> <p align="center" style="margin-top: 20px; margin-bottom: 20px"> <font face="Arial" size="2"><b><span style="color: black">Acesso ao Mercado Externo</span></b></font></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art49a"></a>Art. 49-A. ;A microempresa e a empresa de pequeno porte benefici�rias do SIMPLES usufruir�o de regime de exporta��o que contemplar� procedimentos simplificados de habilita��o, licenciamento, despacho aduaneiro e c�mbio, na forma do regulamento. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art49ap"></a>Par�grafo �nico. ;As pessoas jur�dicas prestadoras de servi�o de log�stica internacional quando contratadas por benefici�rios do SIMPLES est�o autorizadas a realizar atividades relativas a licenciamento administrativo, despacho aduaneiro, consolida��o e desconsolida��o de carga, bem como a contrata��o de seguro, c�mbio, transporte e armazenagem de mercadorias, objeto da presta��o do servi�o, na forma do regulamento. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p> <h1 align="center" style="margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><span style="color:black;font-weight:normal"> CAP�TULO VI</span></font></h1> <h1 align="center" style="margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><span style="color:black;font-weight:normal">DA SIMPLIFICA��O DAS RELA��ES DE TRABALHO</span></font></h1> <h2 align="center" style="margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Se��o I</span></b></font></h2> <h2 align="center" style="margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Da Seguran�a e da Medicina do Trabalho</span></b></font></h2> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art50"></a>Art. 50. ; As microempresas e as empresas de pequeno porte ser�o estimuladas pelo poder p�blico e pelos Servi�os Sociais Aut�nomos a formar cons�rcios para acesso a servi�os especializados em seguran�a e medicina do trabalho.</span></font></p> <h2 align="center" style="margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Se��o II</span></b></font></h2> <h2 align="center" style="margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Das Obriga��es Trabalhistas</span></b></font></h2> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art51"></a>Art. 51. ; As microempresas e as empresas de pequeno porte s�o dispensadas:</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art51i"></a>I - da afixa��o de Quadro de Trabalho em suas depend�ncias;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art51ii"></a>II - da anota��o das f�rias dos empregados nos respectivos livros ou fichas de registro;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art51iii"></a>III - de empregar e matricular seus aprendizes nos cursos dos Servi�os Nacionais de Aprendizagem;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art51iv"></a>IV - da posse do livro intitulado �Inspe��o do Trabalho�; e</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art51v"></a>V - de comunicar ao Minist�rio do Trabalho e Emprego a concess�o de f�rias coletivas.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art52"></a>Art. 52. ; O disposto no </span></font> <span style="font-family: Arial; color: black"><font size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art51">art. 51 desta Lei Complementar</a></font></span><font face="Arial" size="2"><span style="color:black"> n�o dispensa as microempresas e as empresas de pequeno porte dos seguintes procedimentos:</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art52i"></a>I - anota��es na Carteira de Trabalho e Previd�ncia Social - CTPS;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art52ii"></a>II - arquivamento dos documentos comprobat�rios de cumprimento das obriga��es trabalhistas e previdenci�rias, enquanto n�o prescreverem essas obriga��es;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art52iii"></a>III - apresenta��o da Guia de Recolhimento do Fundo de Garantia do Tempo de Servi�o e Informa��es � Previd�ncia Social � GFIP;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art52iv"></a>IV - apresenta��o das Rela��es Anuais de Empregados e da Rela��o Anual de Informa��es Sociais - RAIS e do Cadastro Geral de Empregados e Desempregados - CAGED.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art52p"></a>Par�grafo �nico. ; (VETADO).</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art53"></a>Art. 53. ; (REVOGADO) </span></font></p> <h2 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Se��o III</span></b></font></h2> <h2 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Do Acesso � Justi�a do Trabalho</span></b></font></h2> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art54"></a>Art. 54. ; � facultado ao empregador de microempresa ou de empresa de pequeno porte fazer-se substituir ou representar perante a Justi�a do Trabalho por terceiros que conhe�am dos fatos, ainda que n�o possuam v�nculo trabalhista ou societ�rio.</span></font></p> <h1 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><span style="color:black;font-weight:normal"> CAP�TULO VII</span></font></h1> <h1 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><span style="color:black;font-weight:normal">DA FISCALIZA��O ORIENTADORA</span></font></h1> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color:black; text-decoration:line-through"><a name="art55"></a>Art. 55. ; A fiscaliza��o, no que se refere aos aspectos trabalhista, metrol�gico, sanit�rio, ambiental e de seguran�a, das microempresas e empresas de pequeno porte dever� ter natureza prioritariamente orientadora, quando a atividade ou situa��o, por sua natureza, comportar grau de risco compat�vel com esse procedimento.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art55."></a>Art. ;55. ;A fiscaliza��o, no que se refere aos aspectos trabalhista, metrol�gico, sanit�rio, ambiental, de seguran�a e de uso e ocupa��o do solo das microempresas e empresas de pequeno porte dever� ter natureza prioritariamente orientadora, quando a atividade ou situa��o, por sua natureza, comportar grau de risco compat�vel com esse procedimento. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a></font></span></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art55�1"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� 1<u><sup>o</sup></u> ; Ser� observado o crit�rio de dupla visita para lavratura de autos de infra��o, salvo quando for constatada infra��o por falta de registro de empregado ou anota��o da Carteira de Trabalho e Previd�ncia Social � CTPS, ou, ainda, na ocorr�ncia de reincid�ncia, fraude, resist�ncia ou embara�o � fiscaliza��o.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art55�2"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� 2<u><sup>o</sup></u> ; (VETADO).</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art55�3"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� 3<u><sup>o</sup></u> ; Os �rg�os e entidades competentes definir�o, em 12 (doze) meses, as atividades e situa��es cujo grau de risco seja considerado alto, as quais n�o se sujeitar�o ao disposto neste artigo.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art55�4"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� 4<u><sup>o</sup></u> ; O disposto neste artigo n�o se aplica ao processo administrativo fiscal relativo a tributos, que se dar� na forma dos </span></font> <span style="font-family: Arial; color: black"><font size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art39">arts. 39 e 40 desta Lei Complementar</a></font></span><font face="Arial" size="2"><span style="color:black">.</span></font></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art55�5"></a>� ;5<u><sup>o</sup></u> ;O disposto no � 1<u><sup>o</sup></u> aplica-se � lavratura de multa pelo descumprimento de obriga��es acess�rias relativas �s mat�rias do <b> caput</b>, inclusive quando previsto seu cumprimento de forma unificada com mat�ria de outra natureza, exceto a trabalhista. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art55�6"></a>� ;6<u><sup>o</sup></u> ;A inobserv�ncia do crit�rio de dupla visita implica nulidade do auto de infra��o lavrado sem cumprimento ao disposto neste artigo, independentemente da natureza principal ou acess�ria da obriga��o. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art55�7"></a>� ;7<u><sup>o</sup></u> ;Os �rg�os e entidades da administra��o p�blica federal, estadual, distrital e municipal dever�o observar o princ�pio do tratamento diferenciado, simplificado e favorecido por ocasi�o da fixa��o de valores decorrentes de multas e demais san��es administrativas. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art55�8"></a>� ;8<u><sup>o</sup></u> ;A inobserv�ncia do disposto no <b>caput</b> deste artigo implica atentado aos direitos e garantias legais assegurados ao exerc�cio profissional da atividade empresarial. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art55�9"></a>� 9<u><sup>o</sup></u> ;O disposto no <b>caput</b> deste artigo n�o se aplica a infra��es relativas � ocupa��o irregular da reserva de faixa n�o edific�vel, de �rea destinada a equipamentos urbanos, de �reas de preserva��o permanente e nas faixas de dom�nio p�blico das rodovias, ferrovias e dutovias ou de vias e logradouros p�blicos. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p> <h1 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><span style="color:black;font-weight:normal"> CAP�TULO VIII</span></font></h1> <h1 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><span style="color:black;font-weight:normal">DO ASSOCIATIVISMO</span></font></h1> <h2 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Se��o �nica</span></b></font></h2> <h2 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Da Sociedade de Prop�sito Espec�fico formada por Microempresas e Empresas de pequeno porte optantes pelo Simples Nacional</span></b></font></h2> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color:black; text-decoration:line-through"><a name="art56"></a>Art. 56. ; As microempresas ou as empresas de pequeno porte optantes pelo Simples Nacional poder�o realizar neg�cios de compra e venda de bens, para os mercados nacional e internacional, por meio de sociedade de prop�sito espec�fico nos termos e condi��es estabelecidos pelo Poder Executivo federal.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art56."></a>Art. ;56. ;As microempresas ou as empresas de pequeno porte poder�o realizar neg�cios de compra e venda de bens e servi�os para os mercados nacional e internacional, por meio de sociedade de prop�sito espec�fico, nos termos e condi��es estabelecidos pelo Poder Executivo federal. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a></font></span></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art56�1"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� 1<s>�</s> ; N�o poder�o integrar a sociedade de que trata o <b>caput</b> deste artigo pessoas jur�dicas n�o optantes pelo Simples Nacional.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art56�2"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� 2<s>�</s> ; A sociedade de prop�sito espec�fico de que trata este artigo:</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art56�2i"></a>I - ter� seus atos arquivados no Registro P�blico de Empresas Mercantis;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art56�2ii"></a>II - ter� por finalidade realizar:</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art56�2iia"></a>a) opera��es de compras para revenda �s microempresas ou empresas de pequeno porte que sejam suas s�cias;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art56�2iib"></a>b) opera��es de venda de bens adquiridos das microempresas e empresas de pequeno porte que sejam suas s�cias para pessoas jur�dicas que n�o sejam suas s�cias;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art56�2iii"></a>III - poder� exercer atividades de promo��o dos bens referidos na al�nea b do inciso II deste par�grafo;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art56�2iv"></a>IV - apurar� o imposto de renda das pessoas jur�dicas com base no lucro real, devendo manter a escritura��o dos livros Di�rio e Raz�o;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art56�2v"></a>V - apurar� a Cofins e a Contribui��o para o PIS/Pasep de modo n�o-cumulativo;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art56�2vi"></a>VI - exportar�, exclusivamente, bens a ela destinados pelas microempresas e empresas de pequeno porte que dela fa�am parte;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art56�2vii"></a>VII - ser� constitu�da como sociedade limitada;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art56�2viii"></a>VIII - dever�, nas revendas �s microempresas ou empresas de pequeno porte que sejam suas s�cias, observar pre�o no m�nimo igual ao das aquisi��es realizadas para revenda; e</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art56�2ix"></a>IX - dever�, nas revendas de bens adquiridos de microempresas ou empresas de pequeno porte que sejam suas s�cias, observar pre�o no m�nimo igual ao das aquisi��es desses bens.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art56�3"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� 3<s>�</s> ; A aquisi��o de bens destinados � exporta��o pela sociedade de prop�sito espec�fico n�o gera direito a cr�ditos relativos a impostos ou contribui��es abrangidos pelo Simples Nacional.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art56�4"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� 4<s>�</s> ; A microempresa ou a empresa de pequeno porte n�o poder� participar simultaneamente de mais de uma sociedade de prop�sito espec�fico de que trata este artigo.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art56�5"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� 5<s>�</s> ; A sociedade de prop�sito espec�fico de que trata este artigo n�o poder�:</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art56�5i"></a>I - ser filial, sucursal, ag�ncia ou representa��o, no Pa�s, de pessoa jur�dica com sede no exterior;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art56�5ii"></a>II - ser constitu�da sob a forma de cooperativas, inclusive de consumo;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art56�5iii"></a>III - participar do capital de outra pessoa jur�dica;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art56�5v"></a>IV - exercer atividade de banco comercial, de investimentos e de desenvolvimento, de caixa econ�mica, de sociedade de cr�dito, financiamento e investimento ou de cr�dito imobili�rio, de corretora ou de distribuidora de t�tulos, valores mobili�rios e c�mbio, de empresa de arrendamento mercantil, de seguros privados e de capitaliza��o ou de previd�ncia complementar;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art56�v"></a>V - ser resultante ou remanescente de cis�o ou qualquer outra forma de desmembramento de pessoa jur�dica que tenha ocorrido em um dos 5 (cinco) anos-calend�rio anteriores;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art56�vi"></a>VI - exercer a atividade vedada �s microempresas e empresas de pequeno porte optantes pelo Simples Nacional.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art56�6"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� 6<s>�</s> ; A inobserv�ncia do disposto no � 4<s>�</s> deste artigo acarretar� a responsabilidade solid�ria das microempresas ou empresas de pequeno porte s�cias da sociedade de prop�sito espec�fico de que trata este artigo na hip�tese em que seus titulares, s�cios ou administradores conhecessem ou devessem conhecer tal inobserv�ncia.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art56�7"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� 7<s>�</s> ; O Poder Executivo regulamentar� o disposto neste artigo at� 31 de dezembro de 2008.</span></font></p> <h1 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><span style="color:black;font-weight:normal"> CAP�TULO IX</span></font></h1> <h1 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><span style="color:black;font-weight:normal">DO EST�MULO AO CR�DITO E � CAPITALIZA��O</span></font></h1> <h2 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Se��o I</span></b></font></h2> <h2 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Disposi��es Gerais</span></b></font></h2> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art57"></a>Art. 57. ; O Poder Executivo federal propor�, sempre que necess�rio, medidas no sentido de melhorar o acesso das microempresas e empresas de pequeno porte aos mercados de cr�dito e de capitais, objetivando a redu��o do custo de transa��o, a eleva��o da efici�ncia alocativa, o incentivo ao ambiente concorrencial e a qualidade do conjunto informacional, em especial o acesso e portabilidade das informa��es cadastrais relativas ao cr�dito.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art58"></a>Art. 58. ; Os bancos comerciais p�blicos e os bancos m�ltiplos p�blicos com carteira comercial e a Caixa Econ�mica Federal manter�o linhas de cr�dito espec�ficas para as microempresas e para as empresas de pequeno porte, devendo o montante dispon�vel e suas condi��es de acesso ser expressos nos respectivos or�amentos e amplamente divulgadas.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art58p"> </a> </font></span><font face="Arial" size="2"><span style="color:black">Par�grafo �nico. ; As institui��es mencionadas no <b>caput</b> deste artigo dever�o publicar, juntamente com os respectivos balan�os, relat�rio circunstanciado dos recursos alocados �s linhas de cr�dito referidas no <b>caput</b> deste artigo e aqueles efetivamente utilizados, consignando, obrigatoriamente, as justificativas do desempenho alcan�ado.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art58�2"></a>� ;2<u><sup>o</sup></u> ;O acesso �s linhas de cr�dito espec�ficas previstas no <b>caput</b><i> </i>deste artigo<i> </i>dever� ter tratamento simplificado e �gil, com divulga��o ampla das respectivas condi��es e exig�ncias. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art58a"></a>Art. ;58-A. ;Os bancos p�blicos e privados n�o poder�o contabilizar, para cumprimento de metas, empr�stimos realizados a pessoas f�sicas, ainda que s�cios de empresas, como disponibiliza��o de cr�dito para microempresas e empresas de pequeno porte. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art59"></a>Art. 59. ; As institui��es referidas no <b>caput</b> do art. 58 desta Lei Complementar devem se articular com as respectivas entidades de apoio e representa��o das microempresas e empresas de pequeno porte, no sentido de ; proporcionar e desenvolver programas de treinamento, desenvolvimento gerencial e capacita��o tecnol�gica.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art60"></a></span> <span lang="EN-US" style="color: black">Art. 60. ; (VETADO).</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left:0cm; margin-right:0cm" align="justify"> <font face="Arial" size="2"><span lang="EN-US" style="color: black"> <a name="art60a"></a>Art. 60-A. ; </span><span style="color: black">Poder�</span><span style="color:black"> ser institu�do Sistema Nacional de Garantias de Cr�dito pelo Poder Executivo, com o objetivo de facilitar o acesso das microempresas e empresas de pequeno porte a cr�dito e demais servi�os das institui��es financeiras, o qual, na forma de regulamento, proporcionar� a elas tratamento diferenciado, favorecido e simplificado, sem preju�zo de atendimento a outros p�blicos-alvo.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left:0cm; margin-right:0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art60ap"></a>Par�grafo �nico. ; O Sistema Nacional de Garantias de Cr�dito integrar� o Sistema Financeiro Nacional.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art60b"></a>Art. ;60-B. ;Os fundos garantidores de risco de cr�dito empresarial que possuam participa��o da Uni�o na composi��o do seu capital atender�o, sempre que poss�vel, as opera��es de cr�dito que envolvam microempresas e empresas de pequeno porte, definidas na forma do art. 3<u><sup>o</sup></u> desta Lei. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art60c"></a>Art. 60-C. ;(VETADO). ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art61"></a>Art. 61. ; Para fins de apoio credit�cio �s opera��es de com�rcio exterior das microempresas e das empresas de pequeno porte, ser�o utilizados os par�metros de enquadramento ou outros instrumentos de alta signific�ncia para as microempresas, empresas de pequeno porte exportadoras segundo o porte de empresas, aprovados pelo Mercado Comum do Sul - MERCOSUL.</span></font></p> <h2 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Se��o II</span></b></font></h2> <h2 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Das Responsabilidades do Banco Central do Brasil</span></b></font></h2> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color:black; text-decoration:line-through"><a name="art62"></a>Art. 62. ; O Banco Central do Brasil poder� disponibilizar dados e informa��es para as institui��es financeiras integrantes do Sistema Financeiro Nacional, inclusive por meio do Sistema de Informa��es de Cr�dito - SCR, visando a ampliar o acesso ao cr�dito para microempresas e empresas de pequeno porte e fomentar a competi��o banc�ria.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art62."></a>Art. ;62. ;O Banco Central do Brasil disponibilizar� dados e informa��es das institui��es financeiras integrantes do Sistema Financeiro Nacional, inclusive por meio do Sistema de Informa��es de Cr�dito - SCR, de modo a ampliar o acesso ao cr�dito para microempresas e empresas de pequeno porte e fomentar a competi��o banc�ria. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a></font></span></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art62�1"></a>� 1<u><sup>o</sup></u> ; O disposto no <b>caput</b> deste artigo alcan�a a disponibiliza��o de dados e informa��es espec�ficas relativas ao hist�rico de relacionamento banc�rio e credit�cio das microempresas e das empresas de pequeno porte, apenas aos pr�prios titulares.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art62�2"></a>� 2<u><sup>o</sup></u> ; O Banco Central do Brasil poder� garantir o acesso simplificado, favorecido e diferenciado dos dados e informa��es constantes no � 1<u><sup>o</sup></u> deste artigo aos seus respectivos interessados, podendo a institui��o optar por realiz�-lo por meio das institui��es financeiras, com as quais o pr�prio cliente tenha relacionamento.</span></font></p> <h2 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Se��o III</span></b></font></h2> <h2 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Das Condi��es de Acesso aos Dep�sitos Especiais do Fundo de Amparo ao Trabalhador � FAT</span></b></font></h2> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art63"></a>Art. 63. ; O CODEFAT poder� disponibilizar recursos financeiros por meio da cria��o de programa espec�fico para as cooperativas de cr�dito de cujos quadros de cooperados participem microempreendedores, empreendedores de microempresa e empresa de pequeno porte bem como suas empresas.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art63p"></a>Par�grafo �nico. ; Os recursos referidos no <b>caput</b> deste artigo dever�o ser destinados exclusivamente �s microempresas e empresas de pequeno porte.</span></font></p> <h1 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><span style="color:black;font-weight:normal"> CAP�TULO X</span></font></h1> <h1 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><span style="color:black;font-weight:normal">DO EST�MULO � INOVA��O</span></font></h1> <h2 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Se��o I</span></b></font></h2> <h2 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Disposi��es Gerais</span></b></font></h2> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art64"></a>Art. 64. ; Para os efeitos desta Lei Complementar considera-se:</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art64i"></a>I - inova��o: a concep��o de um novo produto ou processo de fabrica��o, bem como a agrega��o de novas funcionalidades ou caracter�sticas ao produto ou processo que implique melhorias incrementais e efetivo ganho de qualidade ou produtividade, resultando em maior competitividade no mercado;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art64ii"></a>II - ag�ncia de fomento: �rg�o ou institui��o de natureza p�blica ou privada que tenha entre os seus objetivos o financiamento de a��es que visem a estimular e promover o desenvolvimento da ci�ncia, da tecnologia e da inova��o;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art64iii"></a>III - Institui��o Cient�fica e Tecnol�gica - ICT: �rg�o ou entidade da administra��o p�blica que tenha por miss�o institucional, dentre outras, executar atividades de pesquisa b�sica ou aplicada de car�ter cient�fico ou tecnol�gico;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art64iv"></a>IV - n�cleo de inova��o tecnol�gica: n�cleo ou �rg�o constitu�do por uma ou mais ICT com a finalidade de gerir sua pol�tica de inova��o;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art64v"></a>V - institui��o de apoio: institui��es criadas sob o amparo da </span> <a href="http://www.planalto.gov.br/ccivil_03/leis/L8958.htm">Lei n<u><sup>o</sup></u> 8.958, de 20 de dezembro de 1994</a><span style="color:black">, com a finalidade de dar apoio a projetos de pesquisa, ensino e extens�o e de desenvolvimento institucional, cient�fico e tecnol�gico.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <a name="art64vi"></a> <span style="font-family: Arial; color: black"><font size="2"> VI ;- ;instrumentos de apoio tecnol�gico para a inova��o: qualquer servi�o disponibilizado presencialmente ou na internet que possibilite acesso a informa��es, orienta��es, bancos de dados de solu��es de informa��es, respostas t�cnicas, pesquisas e atividades de apoio complementar desenvolvidas pelas institui��es previstas nos incisos II a V deste artigo. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p> <h2 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Se��o II</span></b></font></h2> <h2 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Do Apoio � Inova��o</span></b></font></h2> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art65"></a>Art. 65. ; A Uni�o, os Estados, o Distrito Federal e os Munic�pios, e as respectivas ag�ncias de fomento, as ICT, os n�cleos de inova��o tecnol�gica e as institui��es de apoio manter�o programas espec�ficos para as microempresas e para as empresas de pequeno porte, inclusive quando estas revestirem a forma de incubadoras, observando-se o seguinte:</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art65i"></a>I - as condi��es de acesso ser�o diferenciadas, favorecidas e simplificadas;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art65ii"></a>II ;- ;o montante dispon�vel e suas condi��es de acesso dever�o ser expressos nos respectivos or�amentos e amplamente divulgados.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art65�1"></a>� 1<u><sup>o</sup></u> ; As institui��es dever�o publicar, juntamente com as respectivas presta��es de contas, relat�rio circunstanciado das estrat�gias para maximiza��o da participa��o do segmento, assim como dos recursos alocados �s a��es referidas no <b>caput</b> deste artigo e aqueles efetivamente utilizados, consignando, obrigatoriamente, as justificativas do desempenho alcan�ado no per�odo.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art65�2"></a>� 2<u><sup>o</sup></u> ; As pessoas jur�dicas referidas no <b>caput</b> deste artigo ter�o por meta a aplica��o de, no m�nimo, 20% (vinte por cento) dos recursos destinados � inova��o para o desenvolvimento de tal atividade nas microempresas ou nas empresas de pequeno porte.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color:black; text-decoration:line-through"><a name="art65�3"></a>� 3<u><sup>o</sup></u> ; Os �rg�os e entidades integrantes da administra��o p�blica federal atuantes em pesquisa, desenvolvimento ou capacita��o tecnol�gica ter�o por meta efetivar suas aplica��es, no percentual m�nimo fixado no � 2<u><sup>o</sup></u> deste artigo, em programas e projetos de apoio �s microempresas ou �s empresas de pequeno porte, transmitindo ao Minist�rio da Ci�ncia e Tecnologia, no primeiro trimestre de cada ano, informa��o relativa aos valores alocados e a respectiva rela��o percentual em rela��o ao total dos recursos destinados para esse fim.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <a name="art65�3."></a> <span style="font-family: Arial; color: black"><font size="2">� ;3<u><sup>o</sup></u> ;Os �rg�os e entidades integrantes da administra��o p�blica federal, estadual e municipal atuantes em pesquisa, desenvolvimento ou capacita��o tecnol�gica ter�o por meta efetivar suas aplica��es, no percentual m�nimo fixado neste artigo, em programas e projetos de apoio �s microempresas ou �s empresas de pequeno porte, transmitindo ao Minist�rio da Ci�ncia, Tecnologia e Inova��o, no primeiro trimestre de cada ano, informa��o relativa aos valores alocados e a respectiva rela��o percentual em rela��o ao total dos recursos destinados para esse fim. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Reda��o dada pela Lei Complementar n� 147, de 2014)</a></font></span></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art65�4"></a>� 4<s>�</s> ; Ficam autorizados a reduzir a 0 (zero) as al�quotas dos impostos e contribui��es a seguir indicados, incidentes na aquisi��o, ou importa��o, de equipamentos, m�quinas, aparelhos, instrumentos, acess�rios, sobressalentes e ferramentas que os acompanhem, na forma definida em regulamento, quando adquiridos, ou importados, diretamente por microempresas ou empresas de pequeno porte para incorpora��o ao seu ativo imobilizado:</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art65�4i"></a>I - a Uni�o, em rela��o ao IPI, � Cofins, � Contribui��o para o PIS/Pasep, � Cofins-Importa��o e � Contribui��o para o PIS/Pasep-Importa��o; e</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art65�4ii"></a>II - os Estados e o Distrito Federal, em rela��o ao ICMS.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art65�5"></a>� 5<s>�</s> ; A microempresa ou empresa de pequeno porte, adquirente de bens com o benef�cio previsto no � 4<s>�</s> deste artigo, fica obrigada, nas hip�teses previstas em regulamento, a recolher os impostos e contribui��es que deixaram de ser pagos, acrescidos de juros e multa, de mora ou de of�cio, contados a partir da data da aquisi��o, no mercado interno, ou do registro da declara��o de importa��o - DI, calculados na forma da legisla��o que rege a cobran�a do tributo n�o pago.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art65�6"></a>� ;6<u><sup>o</sup></u> ;Para efeito da execu��o do or�amento previsto neste artigo, os �rg�os e institui��es poder�o alocar os recursos destinados � cria��o e ao custeio de ambientes de inova��o, incluindo incubadoras, parques e centros vocacionais tecnol�gicos, laborat�rios metrol�gicos, de ensaio, de pesquisa ou apoio ao treinamento, bem como custeio de bolsas de extens�o e remunera��o de professores, pesquisadores e agentes envolvidos nas atividades de apoio tecnol�gico complementar. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art66"></a>Art. 66. ; No primeiro trimestre do ano subseq�ente, os �rg�os e entidades a que alude o </span></font> <span style="font-family: Arial; color: black"><font size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art67">art. 67 desta Lei Complementar</a></font></span><font face="Arial" size="2"><span style="color:black"> transmitir�o ao Minist�rio da Ci�ncia e Tecnologia relat�rio circunstanciado dos projetos realizados, compreendendo a an�lise do desempenho alcan�ado.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art67"></a>Art. 67. ; Os �rg�os cong�neres ao Minist�rio da Ci�ncia e Tecnologia estaduais e municipais dever�o elaborar e divulgar relat�rio anual indicando o valor dos recursos recebidos, inclusive por transfer�ncia de terceiros, que foram aplicados diretamente ou por organiza��es vinculadas, por Fundos Setoriais e outros, no segmento das microempresas e empresas de pequeno porte, retratando e avaliando os resultados obtidos e indicando as previs�es de a��es e metas para amplia��o de sua participa��o no exerc�cio seguinte.</span></font></p> <p class="MsoNormal" align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><span style="color:black">CAP�TULO XI</span></font></p> <p class="MsoNormal" align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><span style="color:black">DAS REGRAS CIVIS E EMPRESARIAIS</span></font></p> <p class="MsoNormal" align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Se��o I</span></b></font></p> <p class="MsoNormal" align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Das Regras Civis</span></b></font></p> <p class="MsoNormal" align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Subse��o I</span></b></font></p> <p class="MsoNormal" align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Do Pequeno Empres�rio</span></b></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art68"> </a>Art. 68. Considera-se pequeno empres�rio, para efeito de aplica��o do disposto nos </font></span> <font face="Arial" size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/2002/L10406.htm#art970">arts. 970</a> e <a href="http://www.planalto.gov.br/ccivil_03/leis/2002/L10406.htm#art1179">1.179 da Lei n<s>�</s> 10.406, de 10 de janeiro de 2002</a></font><span style="font-family: Arial; color: black"><font size="2"> (C�digo Civil), o empres�rio individual caracterizado como microempresa na forma desta Lei Complementar que aufira receita bruta anual at� o limite previsto no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art18a">� 1<u><sup>o</sup></u> do art. 18-A</a>.</font></span></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="center"> <font face="Arial" size="2"><span style="color:black">Subse��o II</span></font></p> <p class="04ParteNormativa" align="center" style="text-indent: 1cm; margin: 15px 0cm"> <font face="Arial" size="2"><span style="color:black">(VETADO).</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art69"></a>Art. 69. ; (VETADO).</span></font></p> <p class="MsoNormal" align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Se��o II</span></b></font></p> <p class="MsoNormal" align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Das Delibera��es Sociais e da Estrutura Organizacional</span></b></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art70"></a>Art. 70. ; As microempresas e as empresas de pequeno porte s�o desobrigadas da realiza��o de reuni�es e assembl�ias em qualquer das situa��es previstas na legisla��o civil, as quais ser�o substitu�das por delibera��o representativa do primeiro n�mero inteiro superior � metade do capital social.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art70�1"></a>� 1<u><sup>o</sup></u> ; O disposto no <b>caput</b> deste artigo n�o se aplica caso haja disposi��o contratual em contr�rio, caso ocorra hip�tese de justa causa que enseje a exclus�o de s�cio ou caso um ou mais s�cios ponham em risco a continuidade da empresa em virtude de atos de ineg�vel gravidade.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art70�2"></a>� 2<u><sup>o</sup></u> ; Nos casos referidos no � 1<u><sup>o</sup></u> deste artigo, realizar-se-� reuni�o ou assembl�ia de acordo com a legisla��o civil.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art71"></a>Art. 71. ; Os empres�rios e as sociedades de que trata esta Lei Complementar, nos termos da legisla��o civil, ficam dispensados da publica��o de qualquer ato societ�rio.</span></font></p> <p class="MsoNormal" align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Se��o III</span></b></font></p> <p class="MsoNormal" align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Do Nome Empresarial</span></b></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art72"></a>Art. 72. ;As microempresas e as empresas de pequeno porte, nos termos da legisla��o civil, acrescentar�o � sua firma ou denomina��o as express�es �Microempresa� ou �Empresa de Pequeno Porte�, ou suas respectivas abrevia��es, �ME� ou �EPP�, conforme o caso, sendo facultativa a inclus�o do objeto da sociedade.</span></font></p> <p class="MsoNormal" align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Se��o IV</span></b></font></p> <p class="MsoNormal" align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Do Protesto de T�tulos</span></b></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art73"></a>Art. 73. ; O protesto de t�tulo, quando o devedor for microempres�rio ou empresa de pequeno porte, � sujeito �s seguintes condi��es:</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art73i"></a>I - sobre os emolumentos do tabeli�o n�o incidir�o quaisquer acr�scimos a t�tulo de taxas, custas e contribui��es para o Estado ou Distrito Federal, carteira de previd�ncia, fundo de custeio de atos gratuitos, fundos especiais do Tribunal de Justi�a, bem como de associa��o de classe, criados ou que venham a ser criados sob qualquer t�tulo ou denomina��o, ressalvada a cobran�a do devedor das despesas de correio, condu��o e publica��o de edital para realiza��o da intima��o;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art73ii"></a>II - para o pagamento do t�tulo em cart�rio, n�o poder� ser exigido cheque de emiss�o de estabelecimento banc�rio, mas, feito o pagamento por meio de cheque, de emiss�o de estabelecimento banc�rio ou n�o, a quita��o dada pelo tabelionato de protesto ser� condicionada � efetiva liquida��o do cheque;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art73iii"></a>III - o cancelamento do registro de protesto, fundado no pagamento do t�tulo, ser� feito independentemente de declara��o de anu�ncia do credor, salvo no caso de impossibilidade de apresenta��o do original protestado;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art73iv"></a>IV - para os fins do disposto no <b>caput</b> e nos incisos I, II e III do <b>caput</b> deste artigo, o devedor dever� provar sua qualidade de microempresa ou de empresa de pequeno porte perante o tabelionato de protestos de t�tulos, mediante documento expedido pela Junta Comercial ou pelo Registro Civil das Pessoas Jur�dicas, conforme o caso;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art73v"></a>V - quando o pagamento do t�tulo ocorrer com cheque sem a devida provis�o de fundos, ser�o automaticamente suspensos pelos cart�rios de protesto, pelo prazo de 1 (um) ano, todos os benef�cios previstos para o devedor neste artigo, independentemente da lavratura e registro do respectivo protesto.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art73a"></a>Art. 73-A. ;S�o vedadas cl�usulas contratuais relativas � limita��o da emiss�o ou circula��o de t�tulos de cr�dito ou direitos credit�rios originados de opera��es de compra e venda de produtos e servi�os por microempresas e empresas de pequeno porte. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p> <p class="MsoNormal" align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><span class="cite"><span style="color: black"> CAP�TULO XII</span></span></font></p> <p class="MsoNormal" align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><span class="cite"><span style="color: black">DO ACESSO � JUSTI�A</span></span></font></p> <p class="MsoNormal" align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Se��o I</span></b></font></p> <p class="MsoNormal" align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Do Acesso aos Juizados Especiais</span></b></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art74"> </a>Art. 74. Aplica-se �s microempresas e �s empresas de pequeno porte de que trata esta Lei Complementar o disposto no </font></span> <font face="Arial" size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/L9099.htm#art8�1">� 1<s>�</s> do art. 8<s>�</s> da Lei no 9.099, de 26 de setembro de 1995</a></font><span style="font-family: Arial; color: black"><font size="2">, e no </font></span> <font face="Arial" size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LEIS_2001/L10259.htm#art6i">inciso I do <b>caput</b> do art. 6<s>�</s> da Lei n<s>�</s> 10.259, de 12 de julho de 2001</a></font><span style="font-family: Arial; color: black"><font size="2">, as quais, assim como as pessoas f�sicas capazes, passam a ser admitidas como proponentes de a��o perante o Juizado Especial, exclu�dos os cession�rios de direito de pessoas jur�dicas.</font></span></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art74a"></a>Art. ;74-A. ;O Poder Judici�rio, especialmente por meio do Conselho Nacional de Justi�a - CNJ, e o Minist�rio da Justi�a implementar�o medidas para disseminar o tratamento diferenciado e favorecido �s microempresas e empresas de pequeno porte em suas respectivas �reas de compet�ncia. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p> <p class="MsoNormal" align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Se��o II</span></b></font></p> <p class="MsoNormal" align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Da Concilia��o Pr�via, Media��o e Arbitragem</span></b></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art75"></a>Art. 75. ; As microempresas e empresas de pequeno porte dever�o ser estimuladas a utilizar os institutos de concilia��o pr�via, media��o e arbitragem para solu��o dos seus conflitos.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art75�1"></a>� 1<u><sup>o</sup></u> ; Ser�o ; reconhecidos de pleno direito os acordos celebrados no �mbito das comiss�es de concilia��o pr�via.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art75�2"></a>� 2<u><sup>o</sup></u> ; O est�mulo a que se refere o <b>caput</b> deste artigo compreender� campanhas de divulga��o, servi�os de esclarecimento e tratamento diferenciado, simplificado e favorecido no tocante aos custos administrativos e honor�rios cobrados.</span></font></p> <p class="MsoNormal" align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Se��o III</span></b></font></p> <h2 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Das Parcerias</span></b></font></h2> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art75a"> </a>Art. 75-A. ; Para fazer face �s demandas origin�rias do est�mulo previsto nos <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art74">arts. 74 e 75 desta Lei Complementar</a>, entidades privadas, p�blicas, inclusive o Poder Judici�rio, poder�o firmar parcerias entre si, objetivando a instala��o ou utiliza��o de ambientes prop�cios para a realiza��o dos procedimentos inerentes a busca da solu��o de conflitos.</font></span></p> <h1 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><span style="color:black;font-weight:normal"> CAP�TULO XIII</span></font></h1> <h1 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><span style="color:black;font-weight:normal">DO APOIO E DA REPRESENTA��O</span></font></h1> <p style="text-align: justify; text-indent: 1.0cm; text-autospace: none; margin-top:0; margin-bottom:0"> <span style="font-family: Arial; color: black; text-decoration:line-through"><font size="2"> <a name="art76."></a>Art. 76. Para o cumprimento do disposto nesta Lei Complementar, bem como para desenvolver e acompanhar pol�ticas p�blicas voltadas �s microempresas e empresas de pequeno porte, o poder p�blico, em conson�ncia com o F�rum Permanente das Microempresas e Empresas de Pequeno Porte, sob a coordena��o do Minist�rio do Desenvolvimento, Ind�stria e Com�rcio Exterior, dever� incentivar e apoiar a cria��o de f�runs com participa��o dos �rg�os p�blicos competentes e das entidades vinculadas ao setor.</font></span></p> <p style="text-align: justify; text-indent: 1.0cm; text-autospace: none; margin-top:0; margin-bottom:0"> <font face="Arial" size="2"><span style="color:black"><a name="art76p"></a></span></font> <span style="font-family: Arial; color: black; text-decoration:line-through"> <font size="2">Par�grafo �nico. O Minist�rio do Desenvolvimento, Ind�stria e Com�rcio Exterior coordenar� com as entidades representativas das microempresas e empresas de pequeno porte a implementa��o dos f�runs regionais nas unidades da federa��o.</font></span></p> <font face="Arial" size="2"> <p class="texto20" style="text-indent: 38px; margin-top: 20px; margin-bottom: 20px" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art76"> </a></font></span><span style="color: black; font-weight: normal">Art. 76. ;Para o cumprimento do disposto nesta Lei Complementar, bem como para desenvolver e acompanhar pol�ticas p�blicas voltadas �s microempresas e empresas de pequeno porte, o poder p�blico, em conson�ncia com o F�rum Permanente das Microempresas e Empresas de Pequeno Porte, sob a coordena��o da Secretaria da Micro e Pequena Empresa da Presid�ncia da Rep�blica, dever� incentivar e apoiar a cria��o de f�runs com participa��o dos �rg�os p�blicos competentes e das entidades vinculadas ao setor. ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/_Ato2011-2014/2013/Lei/L12792.htm#art5">(Reda��o dada pela Lei n� 12.792, de 2013)</a></span></p> <p class="texto20" style="text-indent: 38px; margin-top: 20px; margin-bottom: 20px" align="justify"> <span style="color:black"><a name="art76p."></a></span> <span style="color: black; font-weight: normal">Par�grafo �nico. ;A Secretaria da Micro e Pequena Empresa da Presid�ncia da Rep�blica coordenar� com as entidades representativas das microempresas e empresas de pequeno porte a implementa��o dos f�runs regionais nas unidades da federa��o. ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/_Ato2011-2014/2013/Lei/L12792.htm#art5">(Reda��o dada pela Lei n� 12.792, de 2013)</a></span></p> <p class="texto20" style="text-indent: 38px; margin-top: 20px; margin-bottom: 20px" align="justify"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art76a"></a>Art. ;76-A. ;As institui��es de representa��o e apoio empresarial dever�o promover programas de sensibiliza��o, de informa��o, de orienta��o e apoio, de educa��o fiscal, de regularidade dos contratos de trabalho e de ado��o de sistemas informatizados e eletr�nicos, como forma de est�mulo � formaliza��o de empreendimentos, de neg�cios e empregos, � amplia��o da competitividade e � dissemina��o do associativismo entre as microempresas, os microempreendedores individuais, as empresas de pequeno porte e equiparados. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p> </font> <h1 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><span style="color:black;font-weight:normal"> CAP�TULO XIV</span></font></h1> <h1 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><span style="color:black;font-weight:normal"> DISPOSI��ES FINAIS E TRANSIT�RIAS</span></font></h1> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art77"></a>Art. 77. ;Promulgada esta Lei Complementar, o Comit� Gestor expedir�, em 30 (trinta) meses, as instru��es que se fizerem necess�rias � sua execu��o.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art77�1"></a>� 1<u><sup>o</sup></u> ; O Minist�rio do Trabalho e Emprego, a Secretaria da Receita Federal, a Secretaria da Receita Previdenci�ria, os Estados, o Distrito Federal e os Munic�pios dever�o editar, em 1 (um) ano, as leis e demais atos necess�rios para assegurar o pronto e imediato tratamento jur�dico diferenciado, simplificado e favorecido �s microempresas e �s empresas de pequeno porte.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art77�2"></a>� 2<s>�</s> ; A administra��o direta e indireta federal, estadual e municipal e as entidades paraestatais acordar�o, no prazo previsto no � 1<s>�</s> deste artigo, as provid�ncias necess�rias � adapta��o dos respectivos atos normativos ao disposto nesta Lei Complementar.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art77�3"></a>� 3<u><sup>o</sup></u> ; (VETADO).</span></font></p> <p style="text-align: justify; text-indent: 1.0cm"> <font face="Arial" size="2"><span style="color:black"><a name="art77�4"></a></span></font> <span style="font-family: Arial; color: black"><font size="2">� 4<u><sup>o</sup></u> ; O Comit� Gestor regulamentar� o disposto no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art13">inciso I do � 6<u><sup>o</sup></u> do art. 13 desta Lei Complementar</a> at� 31 de dezembro de 2008. ;</font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <font face="Arial" size="2"><span style="color:black"><a name="art77�5"></a></span></font> <span style="font-family: Arial; color: black"><font size="2">� 5<u><sup>o</sup></u> ; A partir de 1<u><sup>o</sup></u> de janeiro de 2009, perder�o efic�cia as substitui��es tribut�rias que n�o atenderem � disciplina estabelecida na forma do � 4<u><sup>o</sup></u> deste artigo.</font></span></p> <p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <font face="Arial" size="2"><span style="color:black"><a name="art77�6"></a></span></font> <span style="font-family: Arial; color: black"><font size="2">� 6<u><sup>o</sup></u> O Comit� de que trata o <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art2">inciso III do caput<i> </i>do art. 2<u><sup>o</sup></u> desta Lei Complementar</a> expedir�, at� 31 de dezembro de 2009, as instru��es que se fizerem necess�rias relativas a sua compet�ncia.</font></span></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art78"></a></span> <span lang="EN-US" style="color: black">Art. 78. ; (REVOGADO)</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art79"></a></span> <span lang="EN-US" style="color: black">Art. 79. ; </span><span style="color:black">Ser� concedido, para ingresso no Simples Nacional, parcelamento, em at� 100 (cem) parcelas mensais e sucessivas, dos d�bitos com o Instituto Nacional do Seguro Social � INSS, ou com as Fazendas P�blicas federal, estadual ou municipal, de responsabilidade da microempresa ou empresa de pequeno porte e de seu titular ou s�cio, com vencimento at� 30 de junho de 2008.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art79�1"></a>� 1<u><sup>o</sup></u> ; O valor m�nimo da parcela mensal ser� de R$ 100,00 (cem reais), considerados isoladamente os d�bitos para com a Fazenda Nacional, para com a Seguridade Social, para com a Fazenda dos Estados, dos Munic�pios ou do Distrito Federal.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art79�2"></a>� 2<u><sup>o</sup></u> ; Esse parcelamento alcan�a inclusive d�bitos inscritos em d�vida ativa.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art79�3"></a>� 3<u><sup>o</sup></u> ; O parcelamento ser� requerido � respectiva Fazenda para com a qual o sujeito passivo esteja em d�bito.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art79�3a"></a>� 3<s>�</s>-A ; O parcelamento dever� ser requerido no prazo estabelecido em regulamenta��o do Comit� Gestor. </span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art79�4"></a>� 4<u><sup>o</sup></u> ; Aplicam-se ao disposto neste artigo as demais regras vigentes para parcelamento de tributos e contribui��es federais, na forma regulamentada pelo Comit� Gestor.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; " align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art79�5"></a>� 5<u><sup>o</sup></u> ; (VETADO)</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; " align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art79�6"></a>� 6<u><sup>o</sup></u> ; (VETADO)</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; " align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art79�7"></a>� 7<u><sup>o</sup></u> ; (VETADO)</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; " align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art79�8"></a>� 8<u><sup>o</sup></u> ; (VETADO)</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art79�9"></a>� 9<s>�</s> ; O parcelamento de que trata o <b>caput</b> deste artigo n�o se aplica na hip�tese de reingresso de microempresa ou empresa de pequeno porte no Simples Nacional.</span></font></p> <p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span lang="EN-US" style="font-family: Arial; color: black"><font size="2"> <a name="art79a"></a>Art. 79-A. (VETADO)</font></span></p> <p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span lang="PT" style="font-family: Arial; color: black"><font size="2"> <a name="art79b"></a>Art. 79-B. </font></span><span style="font-family: Arial; color: black"> <font size="2">Excepcionalmente para os fatos geradores ocorridos em julho de 2007, os tributos apurados na forma dos <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art18">arts. 18 a 20 desta Lei Complementar</a> dever�o ser pagos at� o �ltimo dia �til de agosto de 2007.</font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"><a name="art79c"> </a>Art. 79-C. ; A microempresa e a empresa de pequeno porte que, em 30 de junho de 2007, se enquadravam no regime previsto na </font></span> <font face="Arial" size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/L9317.htm">Lei n<u><sup>o</sup></u> 9.317, de 5 de dezembro de 1996</a></font><span style="font-family: Arial; color: black"><font size="2">, e que n�o ingressaram no regime previsto no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art12">art. 12 desta Lei Complementar</a> sujeitar-se-�o, a partir de 1<u><sup>o</sup></u> de julho de 2007, �s normas de tributa��o aplic�veis �s demais pessoas jur�dicas.</font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <font face="Arial" size="2"><span style="color:black"><a name="art79c�1"></a></span></font> <span style="font-family: Arial; color: black"><font size="2">� 1<u><sup>o</sup></u> ; Para efeito do disposto no <b>caput</b> deste artigo, o sujeito passivo poder� optar pelo recolhimento do Imposto sobre a Renda da Pessoa Jur�dica � IRPJ e da Contribui��o Social sobre o Lucro L�quido - CSLL na forma do lucro real, trimestral ou anual, ou do lucro presumido.</font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <font face="Arial" size="2"><span style="color:black"><a name="art79c�2"></a></span></font> <span style="font-family: Arial; color: black"><font size="2">� 2<u><sup>o</sup></u> ; A op��o pela tributa��o com base no lucro presumido dar-se-� pelo pagamento, no vencimento, do IRPJ e da CSLL devidos, correspondente ao 3<u><sup>o</sup></u> (terceiro) trimestre de 2007 e, no caso do lucro real anual, com o pagamento do IRPJ e da CSLL relativos ao m�s de julho de 2007 com base na estimativa mensal.</font></span></p> <p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"><a name="art79d"> </a>Art. 79-D Excepcionalmente, para os fatos geradores ocorridos entre 1<u><sup>o</sup></u> de julho de 2007 e 31 de dezembro de 2008, as pessoas jur�dicas que exer�am atividade sujeita simultaneamente � incid�ncia do IPI e do ISS dever�o recolher o ISS diretamente ao Munic�pio em que este imposto � devido at� o �ltimo dia �til de fevereiro de 2009, aplicando-se, at� esta data, o disposto no </font> </span> <font face="Arial" size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/L5172.htm#art100p">par�grafo �nico do art. 100 da Lei n<s>�</s> 5.172, de 25 de outubro de 1966 - C�digo Tribut�rio Nacional - CTN.</a></font></p> <p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"><a name="art79e"> </a>Art. 79-E. ; A empresa de pequeno porte optante pelo Simples Nacional em 31 de dezembro de 2011 que durante o ano-calend�rio de 2011 auferir receita bruta total anual entre R$ 2.400.000,01 (dois milh�es, quatrocentos mil reais e um centavo) e R$ 3.600.000,00 (tr�s milh�es e seiscentos mil reais) continuar� automaticamente inclu�da no Simples Nacional com efeitos a partir de 1<u><sup>o</sup></u> de janeiro de 2012, ressalvado o direito de exclus�o por comunica��o da optante.</font></span></p> <p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"><a name="art80"> </a>Art. 80. O art. 21 da Lei n<u><sup>o</sup></u> 8.212, de 24 de julho de 1991, fica acrescido dos seguintes �� 2<u><sup>o</sup></u> e 3<u><sup>o</sup></u>, passando o par�grafo �nico a vigorar como � 1<u><sup>o</sup></u>:</font></span></p> <blockquote> <blockquote> <p style="text-autospace: none" align="justify"> <span style="font-family: Arial; color: black"><font size="2">�Art. 21. .........................................................................</font></span></p> <p style="text-autospace: none" align="justify"> <span style="font-family: Arial; color: black"><font size="2"> .............................................................................................</font></span></p> <p style="text-autospace: none" align="justify"><font face="Arial" size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/L8212cons.htm#art21�2">� 2<s>�</s></a></font><span style="font-family: Arial; color: black"><font size="2"> � de 11% (onze por cento) sobre o valor correspondente ao limite m�nimo mensal do sal�rio-de-contribui��o a al�quota de contribui��o do segurado contribuinte individual que trabalhe por conta pr�pria, sem rela��o de trabalho com empresa ou equiparado, e do segurado facultativo que optarem pela exclus�o do direito ao benef�cio de aposentadoria por tempo de contribui��o.</font></span></p> <p style="text-autospace: none" align="justify"> <span style="font-family: Arial; color: black"><font size="2">� 3<u><sup>o</sup></u> O segurado que tenha contribu�do na forma do � 2<u><sup>o</sup></u> deste artigo e pretenda contar o tempo de contribui��o correspondente para fins de obten��o da aposentadoria por tempo de contribui��o ou da contagem rec�proca do tempo de contribui��o a que se refere o art. 94 da Lei n<u><sup>o</sup></u> 8.213, de 24 de julho de 1991, dever� complementar a contribui��o mensal mediante o recolhimento de mais 9% (nove por cento), acrescido dos juros morat�rios de que trata o disposto no art. 34 desta Lei.� (NR)</font></span></p> </blockquote> </blockquote> <p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"><a name="art81"> </a>Art. 81. O art. 45 da Lei n<u><sup>o</sup></u> 8.212, de 24 de julho de 1991, passa a vigorar com as seguintes altera��es:</font></span></p> <blockquote> <blockquote> <p style="text-autospace: none" align="justify"> <span style="font-family: Arial; color: black"><font size="2">�Art. 45. .........................................................................</font></span></p> <p style="text-autospace: none" align="justify"> <span style="font-family: Arial; color: black"><font size="2"> .............................................................................................</font></span></p> <p style="text-autospace: none" align="justify"><font face="Arial" size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/L8212cons.htm#art45�2">� 2<s>�</s></a></font><span style="font-family: Arial; color: black"><font size="2"> Para apura��o e constitui��o dos cr�ditos a que se refere o � 1<u><sup>o</sup></u> deste artigo, a Seguridade Social utilizar� como base de incid�ncia o valor da m�dia aritm�tica simples dos maiores sal�rios-de-contribui��o, reajustados, correspondentes a 80% (oitenta por cento) de todo o per�odo contributivo decorrido desde a compet�ncia julho de 1994.</font></span></p> <p style="text-autospace: none" align="justify"> <span style="font-family: Arial; color: black"><font size="2"> ...........................................................................................</font></span></p> <p style="text-autospace: none" align="justify"><font face="Arial" size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/L8212cons.htm#art45�4.">� 4<s>�</s></a></font><span style="font-family: Arial; color: black"><font size="2"> Sobre os valores apurados na forma dos �� 2<u><sup>o</sup></u> e 3<u><sup>o</sup></u> deste artigo incidir�o juros morat�rios de 0,5% (zero v�rgula cinco por cento) ao m�s, capitalizados anualmente, limitados ao percentual m�ximo de 50% (cinq�enta por cento), e multa de 10% (dez por cento).</font></span></p> <p style="text-autospace: none" align="justify"> <span style="font-family: Arial; color: black"><font size="2"> ............................................................................................</font></span></p> <p style="text-autospace: none" align="justify"><font face="Arial" size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/L8212cons.htm#art45�7">� 7<s>�</s></a></font><span style="font-family: Arial; color: black"><font size="2"> A contribui��o complementar a que se refere o � 3<u><sup>o</sup></u> do art. 21 desta Lei ser� exigida a qualquer tempo, sob pena de indeferimento do benef�cio.� (NR)</font></span></p> </blockquote> </blockquote> <p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"><a name="art82"> </a>Art. 82. A Lei n<u><sup>o</sup></u> 8.213, de 24 de julho de 1991, passa a vigorar com as seguintes altera��es:</font></span></p> <blockquote> <blockquote> <p style="text-autospace: none" align="justify"> <span style="font-family: Arial; color: black"><font size="2">�Art. 9<u><sup>o</sup></u> ..........................................................................</font></span></p> <p style="text-autospace: none" align="justify"><font face="Arial" size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/L8213cons.htm#art9�1">� 1<s>�</s> ;</a></font><span style="font-family: Arial; color: black"><font size="2"> O Regime Geral de Previd�ncia Social - RGPS garante a cobertura de todas as situa��es expressas no art. 1<u><sup>o</sup></u> desta Lei, exceto as de desemprego involunt�rio, objeto de lei espec�fica, e de aposentadoria por tempo de contribui��o para o trabalhador de que trata o <a href="http://www.planalto.gov.br/ccivil_03/leis/L8212cons.htm#art21�2">� 2<u><sup>o</sup></u> do art. 21 da Lei n<u><sup>o</sup></u> 8.212, de 24 de julho de 1991</a>.</font></span></p> <p align="justify"> <span lang="EN-US" style="font-family: Arial; color: black"> <font size="2"> .............�..............................��...........................� (NR)</font></span></p> <p style="text-autospace: none" align="justify"> <span lang="EN-US" style="font-family: Arial; color: black"> <font size="2"> �Art....................�.........................................................</font></span></p> <p style="text-autospace: none" align="justify"> <span lang="EN-US" style="font-family: Arial; color: black"> <font size="2">I - ..................................................................................</font></span></p> <p style="text-autospace: none" align="justify"> <span style="font-family: Arial; color: black"><font size="2"> ........................................................................................</font></span></p> <p style="text-autospace: none" align="justify"> <span style="font-size: 10.0pt; font-family: Arial,sans-serif; color: black"> <a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/leis/L8213cons.htm#art18ic"> c)</a></span><span style="font-family: Arial; color: black"><font size="2"> aposentadoria por tempo de contribui��o;</font></span></p> <p style="text-autospace: none" align="justify"> <span style="font-family: Arial; color: black"><font size="2"> .........................................................................................</font></span></p> <p style="text-autospace: none" align="justify"> <span style="font-size: 10.0pt; font-family: Arial,sans-serif; color: black"> <a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/leis/L8213cons.htm#art18�3"> � 3�</a></span><span style="font-family: Arial; color: black"><font size="2"> O segurado contribuinte individual, que trabalhe por conta pr�pria, sem rela��o de trabalho com empresa ou equiparado, e o segurado facultativo que contribuam na forma do <a href="http://www.planalto.gov.br/ccivil_03/leis/L8212cons.htm#art21�2">� 2� do art. 21 da Lei n� 8.212, de 24 de julho de 1991</a>, n�o far�o jus � aposentadoria por tempo de contribui��o.� (NR)</font></span></p> <p style="text-autospace: none" align="justify"> <span style="font-family: Arial; color: black"><font size="2">�Art. 55. .......................................................................</font></span></p> <p style="text-autospace: none" align="justify"> <span style="font-family: Arial; color: black"><font size="2"> ..........................................................................................</font></span></p> <p style="text-autospace: none" align="justify"> <span style="font-size: 10.0pt; font-family: Arial,sans-serif; color: black"> <a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/leis/L8213cons.htm#art55�4"> � 4�</a></span><span style="font-family: Arial; color: black"><font size="2"> N�o ser� computado como tempo de contribui��o, para efeito de concess�o do benef�cio de que trata esta subse��o, o per�odo em que o segurado contribuinte individual ou facultativo tiver contribu�do na forma do <a href="http://www.planalto.gov.br/ccivil_03/leis/L8212cons.htm#art21�2">� 2� do art. 21 da Lei n� 8.212, de 24 de julho de 1991</a>, salvo se tiver complementado as contribui��es na forma do � 3<u><sup>o</sup></u> do mesmo artigo.� (NR)</font></span></p> </blockquote> </blockquote> <p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"><a name="art83"> </a>Art. 83. O art. 94 da Lei n<u><sup>o</sup></u> 8.213, de 24 de julho de 1991, fica acrescido do seguinte � 2<u><sup>o</sup></u>, passando o par�grafo �nico a vigorar como � 1<u><sup>o</sup></u>:</font></span></p> <blockquote> <blockquote> <p style="text-autospace: none" align="justify"> <span style="font-family: Arial; color: black"><font size="2">�Art. 94. ........................................................................</font></span></p> <p style="text-autospace: none" align="justify"> <span style="font-family: Arial; color: black"><font size="2"> ..............................................................................................</font></span></p> <p style="text-autospace: none" align="justify"> <span style="font-size: 10.0pt; font-family: Arial,sans-serif"> <a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/leis/L8213cons.htm#art94�2"> � ;2�</a></span><span style="font-family: Arial; color: black"><font size="2"> N�o ser� computado como tempo de contribui��o, para efeito dos benef�cios previstos em regimes pr�prios de previd�ncia social, o per�odo em que o segurado contribuinte individual ou facultativo tiver contribu�do na forma do <a href="http://www.planalto.gov.br/ccivil_03/leis/L8212cons.htm#art21�2">� 2� do art. 21 da Lei n� 8.212, de 24 de julho de 1991</a>, salvo se complementadas as contribui��es na forma do � 3<u><sup>o</sup></u> do mesmo artigo.� (NR)</font></span></p> </blockquote> </blockquote> <p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"><a name="art84"> </a>Art. 84. O art. 58 da Consolida��o das Leis do Trabalho - CLT, aprovada pelo Decreto-Lei n<u><sup>o</sup></u> 5.452, de 1<u><sup>o</sup></u> de maio de 1943, passa a vigorar acrescido do seguinte � 3<u><sup>o</sup></u>:</font></span></p> <blockquote> <blockquote> <p style="text-autospace: none" align="justify"> <span style="font-family: Arial; color: black"><font size="2">�Art. 58. .......................................................................</font></span></p> <p style="text-autospace: none" align="justify"> <span style="font-family: Arial; color: black"><font size="2"> ..............................................................................................</font></span></p> <p style="text-autospace: none" align="justify"> <span style="font-size: 10.0pt; font-family: Arial,sans-serif"> <a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/Decreto-Lei/Del5452.htm#art58�3"> � ;3�</a></span><span style="font-family: Arial; color: black"><font size="2"> Poder�o ser fixados, para as microempresas e empresas de pequeno porte, por meio de acordo ou conven��o coletiva, em caso de transporte fornecido pelo empregador, em local de dif�cil acesso ou n�o servido por transporte p�blico, o tempo m�dio despendido pelo empregado, bem como a forma e a natureza da remunera��o.� </font></span> <span lang="EN-US" style="font-family: Arial; color: black"> <font size="2">(NR)</font></span></p> </blockquote> </blockquote> <p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"><a name="art85"> </a></font></span><span lang="EN-US" style="font-family: Arial; color: black"> <font size="2">Art. 85. (VETADO).</font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"><a name="art85a"> </a>Art. 85-A. ; Caber� ao Poder P�blico Municipal designar Agente de Desenvolvimento para a efetiva��o do disposto nesta Lei Complementar, observadas as especificidades locais. ;</font></span></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art85a�1"></a>� 1<s>�</s> ; A fun��o de Agente de Desenvolvimento caracteriza-se pelo exerc�cio de articula��o das a��es p�blicas para a promo��o do desenvolvimento local e territorial, mediante a��es locais ou comunit�rias, individuais ou coletivas, que visem ao cumprimento das disposi��es e diretrizes contidas nesta Lei Complementar, sob supervis�o do �rg�o gestor local respons�vel pelas pol�ticas de desenvolvimento.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art85a�2"></a>� 2<s>�</s> O Agente de Desenvolvimento dever� preencher os seguintes requisitos:</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art85ai"></a>I - residir na �rea da comunidade em que atuar;</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art85aii"></a>II - haver conclu�do, com aproveitamento, curso de qualifica��o b�sica para a forma��o de Agente de Desenvolvimento; e</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color:black; text-decoration:line-through"><a name="art85aiii"></a>III - haver conclu�do o ensino fundamental.</span></font></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art85aiii."></a>III ;- ;possuir forma��o ou experi�ncia compat�vel com a fun��o a ser exercida;</font></span><font face="Arial" size="2"><span style="font-family: Arial; color: black"><font size="2"> ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a></font></span></font></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art85aiv"></a>IV ;- ;ser preferencialmente servidor efetivo do Munic�pio.</font></span><font face="Arial" size="2"><span style="font-family: Arial; color: black"><font size="2"> ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></font></p> <p style="text-align: justify; text-indent: 1.0cm"> <font face="Arial" size="2"><span style="color:black"><a name="art85a�3."></a></span></font> <span style="font-family: Arial; color: black; text-decoration:line-through"> <font size="2">� 3<u><sup>o</sup></u> ; O Minist�rio do Desenvolvimento, Ind�stria e Com�rcio Exterior, juntamente com as entidades municipalistas e de apoio e representa��o empresarial, prestar�o suporte aos referidos agentes na forma de capacita��o, estudos e pesquisas, publica��es, promo��o de interc�mbio de informa��es e experi�ncias.</font></span></p> <p style="text-align: justify; text-indent: 1.0cm"> <font face="Arial" size="2"><span style="color:black"><a name="art85a�3"></a></span></font> <span style="color: black; font-weight: normal"> <font face="Arial" size="2"> � 3<u><sup>o</sup></u> ;A Secretaria da Micro e Pequena Empresa da Presid�ncia da Rep�blica juntamente com as entidades municipalistas e de apoio e representa��o empresarial prestar�o suporte aos referidos agentes na forma de capacita��o, estudos e pesquisas, publica��es, promo��o de interc�mbio de informa��es e experi�ncias.</font></span><font face="Arial" size="2"><span style="color: black; font-weight: normal"> ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/_Ato2011-2014/2013/Lei/L12792.htm#art5">(Reda��o dada pela Lei n� 12.792, de 2013)</a></span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art86"></a>Art. 86. ; As mat�rias tratadas nesta Lei Complementar que n�o sejam reservadas constitucionalmente a lei complementar poder�o ser objeto de altera��o por lei ordin�ria.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art87"></a>Art. 87. ; O � 1<s>�</s> do art. 3<s>�</s> da Lei Complementar n<s>�</s> 63, de 11 de janeiro de 1990, passa a vigorar com a seguinte reda��o: </span></font></p> <p class="06Alterao" style="text-indent: 1cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black">�Art. 3<u><sup>o</sup></u> ; .......................................................................</span></font></p> <p class="06Alterao" style="text-indent: 1cm; margin-left: 14.2pt; margin-top: 15px; margin-bottom: 15px" align="justify"> <span style="font-size: 10.0pt; font-family: Arial,sans-serif"> <a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp63.htm#art3�1"> � ;1�</a></span><font face="Arial" size="2"><span style="color:black"> ; O valor adicionado corresponder�, para cada Munic�pio:</span></font></p> <p class="06Alterao" style="text-indent: 1cm; margin-left: 14.2pt; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black">I - ao valor das mercadorias sa�das, acrescido do valor das presta��es de servi�os, no seu territ�rio, deduzido o valor das mercadorias entradas, em cada ano civil;</span></font></p> <p class="06Alterao" style="text-indent: 1cm; margin-left: 14.2pt; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black">II - nas hip�teses de tributa��o simplificada a que se refere o par�grafo �nico do </span></font> <span style="font-family: Arial; color: black"><font size="2"> <a href="http://www.planalto.gov.br/ccivil_03/Constituicao/Constituicao.htm#art146">art. 146 da Constitui��o Federal</a></font></span><font face="Arial" size="2"><span style="color:black">, e, em outras situa��es, em que se dispensem os controles de entrada, considerar-se-� como valor adicionado o percentual de 32% (trinta e dois por cento) da receita bruta.</span></font></p> <p class="06Alterao" style="text-indent: 1cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"> ...................................................................................� (NR)</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art87a"></a>Art. ;87-A. ;Os Poderes Executivos da Uni�o, Estados, Distrito Federal e Munic�pios expedir�o, anualmente, at� o dia 30 de novembro, cada um, em seus respectivos �mbitos de compet�ncia, decretos de consolida��o da regulamenta��o aplic�vel relativamente �s microempresas e empresas de pequeno porte.</font></span><font face="Arial" size="2"><span style="font-family: Arial; color: black"><font size="2"> ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art88"></a>Art. 88. ; Esta Lei Complementar entra em vigor na data de sua publica��o, ressalvado o regime de tributa��o das microempresas e empresas de pequeno porte, que entra em vigor em 1<u><sup>o</sup></u> de julho de 2007.</span></font></p> <p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art89"></a>Art. 89. ; Ficam revogadas, a partir de 1<u><sup>o</sup></u> de julho de 2007, </span></font> <span style="font-family: Arial; color: black"><font size="2">a </font></span> <span style="font-size: 10.0pt; font-family: Arial,sans-serif"> <a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/leis/L9317.htm"> Lei n� 9.317, de 5 de dezembro de 1996</a></span><span style="font-family: Arial; color: black"><font size="2">, e a </font></span><span style="font-size: 10.0pt; font-family: Arial,sans-serif"> <a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/leis/L9841.htm"> Lei n� 9.841, de 5 de outubro de 1999.</a></span></p> <p class="20FechoAL" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black">Bras�lia, ;14 de dezembro de 2006; 185<s>�</s> da Independ�ncia e 118<s>�</s> da Rep�blica.</span></font></p> <p class="MsoNormal" style="text-align: left"><font face="Arial" size="2"><span style="color:black">LUIZ IN�CIO LULA DA SILVA<span class="apple-converted-space"> ;</span><br> <i>Guido Mantega<br> Luiz Marinho<br> Luiz Fernando Furlan<br> Dilma Rousseff</i></span></font><span style="color: black"> ;</span></p> <p align="JUSTIFY"><font face="Arial" color="#FF0000"><small>Este texto n�o substitui o publicado no DOU de 15.12.2006, republicado em 31.1.2009, republicado em 31.1.2012 e republicado em 6.3.2012.</small></font></p> <p align="center" style="text-align: center; margin-left: 0cm; margin-right: 0cm"> <b><span style="font-family: Arial; color: black"><font size="2"> <a name="anexoi"></a>ANEXO I DA LEI COMPLEMENTAR N<u><sup>o</sup></u> 123, DE 14 DE DEZEMBRO DE 2006</font></span></b></p> <p class="MsoNormal" align="center" style="margin-top:6.0pt;margin-right:0cm; margin-bottom:6.0pt;margin-left:21.55pt;text-align:center"> <font face="Arial" size="2"><span style="color:black">(vig�ncia: 01/01/2012) ;</span></font></p> <h1 align="center" style="text-align: center; margin: 6.0pt 0cm"> <font face="Arial" size="2"><span style="color:black; font-weight:normal">Al�quotas e Partilha do Simples Nacional ;� ;Com�rcio</span><span style="color:black"> ;</span></font></h1> <div align="center"> <table class="MsoNormalTable" border="0" cellpadding="0" style="border-collapse: collapse; margin-left: .25pt" width="950"> <tbody><tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid black; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">Receita Bruta em 12 meses (em R$)</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid black; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">AL�QUOTA</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid black; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">IRPJ</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid black; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">CSLL</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid black; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">COFINS</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid black; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:-7.05pt; layout-grid-mode:char"><font face="Arial"><span style="color:black">PIS/PASEP</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid black; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">CPP</span></font></p></td> <td style="border: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">ICMS</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">At� 180.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">4,00%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,00%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,00%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,00%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,00%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">2,75%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,25%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 180.000,01 a 360.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">5,47%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,00%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,00%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,86%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,00%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">2,75%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,86%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 360.000,01 a 540.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">6,84%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,27%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,31%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,95%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,23%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">2,75%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">2,33%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 540.000,01 a 720.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">7,54%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,35%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,35%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,04%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,25%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">2,99%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">2,56%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 720.000,01 a 900.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">7,60%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,35%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,35%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,05%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,25%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">3,02%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">2,58%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 900.000,01 a 1.080.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">8,28%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,38%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,38%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,15%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,27%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">3,28%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">2,82%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 1.080.000,01 a 1.260.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">8,36%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,39%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,39%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,16%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,28%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">3,30%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">2,84%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 1.260.000,01 a 1.440.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">8,45%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,39%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,39%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,17%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,28%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">3,35%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">2,87%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 1.440.000,01 a 1.620.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">9,03%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,42%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,42%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,25%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,30%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">3,57%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">3,07%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 1.620.000,01 a 1.800.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">9,12%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,43%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,43%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,26%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,30%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">3,60%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">3,10%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 1.800.000,01 a 1.980.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">9,95%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,46%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,46%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,38%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,33%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">3,94%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">3,38%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 1.980.000,01 a 2.160.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">10,04%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,46%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,46%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,39%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,33%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">3,99%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">3,41%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 2.160.000,01 a 2.340.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">10,13%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,47%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,47%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,40%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,33%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">4,01%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">3,45%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 2.340.000,01 a 2.520.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">10,23%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,47%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,47%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,42%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,34%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">4,05%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">3,48%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 2.520.000,01 a 2.700.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">10,32%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,48%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,48%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,43%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,34%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">4,08%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">3,51%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 2.700.000,01 a 2.880.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">11,23%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,52%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,52%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,56%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,37%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">4,44%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">3,82%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 2.880.000,01 a 3.060.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">11,32%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,52%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,52%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,57%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,37%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">4,49%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">3,85%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 3.060.000,01 a 3.240.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">11,42%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,53%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,53%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,58%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,38%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">4,52%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">3,88%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 3.240.000,01 a 3.420.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">11,51%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,53%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,53%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,60%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,38%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">4,56%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">3,91%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 3.420.000,01 a 3.600.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">11,61%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,54%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,54%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,60%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,38%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">4,60%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">3,95%</span></font></p></td> </tr> </tbody></table> </div> <p class="MsoNormal" align="center" style="margin-top:12.0pt;margin-right:0cm; margin-bottom:12.0pt;margin-left:21.6pt;text-align:center"> <b><span style="font-family: Arial; color: black"><font size="2"> <a name="anexoii"></a></font></span></b><font face="Arial" size="2"><b> <span style="color:black">ANEXO II DA LEI COMPLEMENTAR N<u><sup>o</sup></u> 123, DE 14 DE DEZEMBRO DE 2006</span></b></font></p> <p class="MsoNormal" align="center" style="text-align: center; margin-left: 21.6pt"> <font face="Arial" size="2"><span style="color:black">(vig�ncia: 01/01/2012)</span></font></p> <h1 align="center" style="text-align: center; margin: 6.0pt 0cm"> <font face="Arial" size="2"><span style="color:black; font-weight:normal">Al�quotas e Partilha do Simples Nacional ;� ;Ind�stria</span><span style="color:black"> ;</span></font></h1> <div align="center"> <table class="MsoNormalTable" border="0" cellpadding="0" style="border-collapse: collapse; margin-left: .25pt" width="950"> <tbody><tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid black; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">Receita Bruta em 12 meses (em R$)</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid black; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">AL�QUOTA</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid black; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">IRPJ</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid black; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">CSLL</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid black; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">COFINS</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid black; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">PIS/PASEP</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid black; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black; letter-spacing: -.3pt">CPP</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid black; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black; letter-spacing: -.3pt">ICMS</span></font></p></td> <td style="border: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black; letter-spacing: -.3pt">IPI</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black;letter-spacing:-.3pt"> At� 180.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">4,50%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,00%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,00%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,00%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,00%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">2,75%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">1,25%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,50%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black;letter-spacing:-.3pt">De 180.000,01 a 360.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">5,97%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,00%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,00%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,86%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,00%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">2,75%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">1,86%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,50%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black;letter-spacing:-.3pt">De 360.000,01 a 540.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">7,34%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,27%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,31%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,95%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,23%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">2,75%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">2,33%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,50%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black;letter-spacing:-.3pt">De 540.000,01 a 720.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">8,04%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,35%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,35%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">1,04%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,25%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">2,99%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">2,56%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,50%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black;letter-spacing:-.3pt">De 720.000,01 a 900.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">8,10%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,35%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,35%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">1,05%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,25%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">3,02%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">2,58%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,50%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black;letter-spacing:-.3pt">De 900.000,01 a 1.080.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">8,78%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,38%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,38%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">1,15%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,27%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">3,28%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">2,82%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,50%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black;letter-spacing:-.3pt">De 1.080.000,01 a 1.260.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">8,86%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,39%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,39%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">1,16%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,28%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">3,30%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">2,84%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,50%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black;letter-spacing:-.3pt">De 1.260.000,01 a 1.440.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">8,95%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,39%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,39%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">1,17%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,28%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">3,35%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">2,87%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,50%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black;letter-spacing:-.3pt">De 1.440.000,01 a 1.620.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">9,53%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,42%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,42%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">1,25%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,30%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">3,57%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">3,07%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,50%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black;letter-spacing:-.3pt">De 1.620.000,01 a 1.800.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">9,62%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,42%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,42%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">1,26%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,30%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">3,62%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">3,10%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,50%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black;letter-spacing:-.3pt">De 1.800.000,01 a 1.980.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">10,45%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,46%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,46%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">1,38%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,33%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">3,94%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">3,38%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,50%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black;letter-spacing:-.3pt">De 1.980.000,01 a 2.160.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">10,54%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,46%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,46%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">1,39%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,33%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">3,99%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">3,41%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,50%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black;letter-spacing:-.3pt">De 2.160.000,01 a 2.340.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">10,63%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,47%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,47%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">1,40%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,33%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">4,01%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">3,45%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,50%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black;letter-spacing:-.3pt">De 2.340.000,01 a 2.520.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">10,73%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,47%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,47%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">1,42%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,34%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">4,05%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">3,48%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,50%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black;letter-spacing:-.3pt">De 2.520.000,01 a 2.700.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">10,82%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,48%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,48%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">1,43%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,34%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">4,08%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">3,51%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,50%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black;letter-spacing:-.3pt">De 2.700.000,01 a 2.880.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">11,73%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,52%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,52%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">1,56%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,37%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">4,44%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">3,82%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,50%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black;letter-spacing:-.3pt">De 2.880.000,01 a 3.060.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">11,82%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,52%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,52%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">1,57%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,37%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">4,49%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">3,85%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,50%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black;letter-spacing:-.3pt">De 3.060.000,01 a 3.240.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">11,92%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,53%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,53%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">1,58%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,38%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">4,52%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">3,88%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,50%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black;letter-spacing:-.3pt">De 3.240.000,01 a 3.420.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">12,01%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,53%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,53%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">1,60%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,38%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">4,56%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">3,91%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,50%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black;letter-spacing:-.3pt">De 3.420.000,01 a 3.600.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">12,11%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,54%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,54%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">1,60%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,38%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">4,60%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">3,95%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,50%</span></font></p></td> </tr> </tbody></table> </div> <p class="MsoNormal" align="center" style="text-align: center"> <font face="Arial" size="2"><b><span style="color:black"> ;</span></b></font><b><span style="font-family: Arial; color: black"><font size="2"><a name="anexoiii"></a></font></span></b><font face="Arial" size="2"><b><span style="color:black">ANEXO III DA LEI COMPLEMENTAR N<u><sup>o</sup></u> 123, DE 14 DE DEZEMBRO DE 2006</span></b></font></p> <p class="MsoNormal" align="center" style="text-align: center"> <font face="Arial" size="2"><span style="color:black">(vig�ncia: 01/01/2012)</span></font></p> <blockquote> <blockquote> <blockquote> <blockquote> <blockquote> <blockquote> <blockquote> <blockquote> <h1 align="center" style="text-align: left; margin: 6.0pt 0cm"> <font face="Arial" size="2"> <span style="color:black; font-weight:normal">Al�quotas e Partilha do Simples Nacional ;- ;Receitas de Loca��o de Bens M�veis e de Presta��o de Servi�os n�o relacionados nos �� 5<s>�</s>-C e 5<s>�</s>-D do art. 18 desta Lei Complementar.</span><span style="color:black"> ;</span></font></h1> </blockquote> </blockquote> </blockquote> </blockquote> </blockquote> </blockquote> </blockquote> </blockquote> <div align="center"> <table class="MsoNormalTable" border="0" cellpadding="0" style="border-collapse: collapse; margin-left: .25pt" width="950"> <tbody><tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid black; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:-7.1pt;text-align:center;text-indent: 0cm;layout-grid-mode:char"><font face="Arial"><span style="color:black"> Receita Bruta em 12 meses (em R$)</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid black; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">AL�QUOTA</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid black; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">IRPJ</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid black; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">CSLL</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid black; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">COFINS</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid black; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">PIS/PASEP</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid black; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">CPP</span></font></p></td> <td style="border: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">ISS</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">At� 180.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">6,00%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,00%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,00%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,00%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,00%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">4,00%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">2,00%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 180.000,01 a 360.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">8,21%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,00%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,00%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,42%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,00%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">4,00%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">2,79%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 360.000,01 a 540.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">10,26%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,48%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,43%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,43%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,35%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">4,07%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">3,50%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 540.000,01 a 720.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">11,31%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,53%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,53%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,56%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,38%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">4,47%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">3,84%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 720.000,01 a 900.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">11,40%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,53%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,52%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,58%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,38%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">4,52%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">3,87%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 900.000,01 a 1.080.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">12,42%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,57%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,57%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,73%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,40%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">4,92%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">4,23%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 1.080.000,01 a 1.260.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">12,54%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,59%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,56%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,74%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,42%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">4,97%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">4,26%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 1.260.000,01 a 1.440.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">12,68%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,59%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,57%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,76%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,42%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">5,03%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">4,31%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 1.440.000,01 a 1.620.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">13,55%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,63%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,61%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,88%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,45%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">5,37%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">4,61%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 1.620.000,01 a 1.800.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">13,68%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,63%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,64%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,89%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,45%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">5,42%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">4,65%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 1.800.000,01 a 1.980.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">14,93%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,69%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,69%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">2,07%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,50%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">5,98%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">5,00%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 1.980.000,01 a 2.160.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">15,06%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,69%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,69%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">2,09%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,50%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">6,09%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">5,00%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 2.160.000,01 a 2.340.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">15,20%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,71%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,70%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">2,10%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,50%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">6,19%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">5,00%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 2.340.000,01 a 2.520.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">15,35%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,71%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,70%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">2,13%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,51%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">6,30%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">5,00%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 2.520.000,01 a 2.700.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">15,48%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,72%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,70%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">2,15%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,51%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">6,40%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">5,00%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 2.700.000,01 a 2.880.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">16,85%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,78%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,76%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">2,34%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,56%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">7,41%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">5,00%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 2.880.000,01 a 3.060.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">16,98%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,78%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,78%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">2,36%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,56%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">7,50%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">5,00%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 3.060.000,01 a 3.240.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">17,13%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,80%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,79%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">2,37%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,57%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">7,60%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">5,00%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 3.240.000,01 a 3.420.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">17,27%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,80%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,79%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">2,40%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,57%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">7,71%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">5,00%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 3.420.000,01 a 3.600.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">17,42%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,81%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,79%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">2,42%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,57%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">7,83%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">5,00%</span></font></p></td> </tr> </tbody></table> </div> <h1 style="text-indent: -18.0pt; margin-left: 36.0pt; margin-right: 0cm; margin-top: 6.0pt; margin-bottom: 6.0pt"> <font face="Arial" size="2"><span style="color:black"> ;</span></font></h1> <p class="MsoNormal" align="center" style="text-align: center"> <b><span style="font-family: Arial; color: black"><font size="2"> <a name="anexoiv"></a></font></span></b><font face="Arial" size="2"><b> <span style="color:black">ANEXO IV DA LEI COMPLEMENTAR N<u><sup>o</sup></u> 123, DE 14 DE DEZEMBRO DE 2006</span></b></font></p> <p class="MsoNormal" align="center" style="text-align: center"> <font face="Arial" size="2"><span style="color:black">(vig�ncia: 01/01/2012) ;</span></font></p> <p class="MsoNormal" align="center" style="text-align:center"> <font face="Arial" size="2"><span style="color:black">Al�quotas e Partilha do Simples Nacional ;- ;Receitas decorrentes da presta��o de servi�os relacionados no � 5<s>�</s>-C do art. 18 desta Lei Complementar. ;</span></font></p> <div align="center"> <table class="MsoNormalTable" border="1" cellpadding="0" width="103%" style="width: 75%; border-collapse: collapse"> <tbody><tr style="height: 22.5pt"> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid windowtext; border-bottom: 1.0pt solid windowtext; padding-left: 3.4pt; padding-right: 3.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">Receita Bruta em 12 meses (em R$)</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid windowtext; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black"> Al�quota</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid windowtext; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">IRPJ</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid windowtext; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">CSLL</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid windowtext; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">COFINS</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid windowtext; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black"> PIS/PASEP</span></font></p></td> <td style="border: 1.0pt solid black; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">ISS</span></font></p></td> </tr> <tr style="height: 12.75pt"> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.4pt; padding-right: 3.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">At� 180.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">4,50%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,00%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">1,22%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">1,28%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,00%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,00%</span></font></p></td> </tr> <tr style="height: 12.75pt"> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.4pt; padding-right: 3.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">De 180.000,01 a 360.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">6,54%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,00%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">1,84%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">1,91%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,00%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,79%</span></font></p></td> </tr> <tr style="height: 12.75pt"> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.4pt; padding-right: 3.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">De 360.000,01 a 540.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">7,70%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,16%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">1,85%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">1,95%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,24%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">3,50%</span></font></p></td> </tr> <tr style="height: 12.75pt"> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.4pt; padding-right: 3.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">De 540.000,01 a 720.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">8,49%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,52%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">1,87%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">1,99%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,27%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">3,84%</span></font></p></td> </tr> <tr style="height: 12.75pt"> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.4pt; padding-right: 3.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">De 720.000,01 a 900.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">8,97%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,89%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">1,89%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,03%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,29%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">3,87%</span></font></p></td> </tr> <tr style="height: 12.75pt"> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.4pt; padding-right: 3.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">De 900.000,01 a 1.080.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">9,78%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">1,25%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">1,91%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,07%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,32%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">4,23%</span></font></p></td> </tr> <tr style="height: 12.75pt"> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.4pt; padding-right: 3.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">De 1.080.000,01 a 1.260.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">10,26%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">1,62%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">1,93%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,11%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,34%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">4,26%</span></font></p></td> </tr> <tr style="height: 12.75pt"> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.4pt; padding-right: 3.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">De 1.260.000,01 a 1.440.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">10,76%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,00%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">1,95%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,15%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,35%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">4,31%</span></font></p></td> </tr> <tr style="height: 12.75pt"> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.4pt; padding-right: 3.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">De 1.440.000,01 a 1.620.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">11,51%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,37%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">1,97%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,19%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,37%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">4,61%</span></font></p></td> </tr> <tr style="height: 12.75pt"> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.4pt; padding-right: 3.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">De 1.620.000,01 a 1.800.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">12,00%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,74%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,00%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,23%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,38%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">4,65%</span></font></p></td> </tr> <tr style="height: 12.75pt"> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.4pt; padding-right: 3.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">De 1.800.000,01 a 1.980.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">12,80%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">3,12%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,01%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,27%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,40%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">5,00%</span></font></p></td> </tr> <tr style="height: 12.75pt"> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.4pt; padding-right: 3.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">De 1.980.000,01 a 2.160.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">13,25%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">3,49%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,03%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,31%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,42%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">5,00%</span></font></p></td> </tr> <tr style="height: 12.75pt"> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.4pt; padding-right: 3.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">De 2.160.000,01 a 2.340.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">13,70%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">3,86%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,05%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,35%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,44%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">5,00%</span></font></p></td> </tr> <tr style="height: 12.75pt"> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.4pt; padding-right: 3.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">De 2.340.000,01 a 2.520.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">14,15%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">4,23%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,07%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,39%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,46%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">5,00%</span></font></p></td> </tr> <tr style="height: 12.75pt"> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.4pt; padding-right: 3.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">De 2.520.000,01 a 2.700.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">14,60%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">4,60%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,10%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,43%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,47%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">5,00%</span></font></p></td> </tr> <tr style="height: 12.75pt"> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.4pt; padding-right: 3.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">De 2.700.000,01 a 2.880.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">15,05%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">4,90%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,19%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,47%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,49%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">5,00%</span></font></p></td> </tr> <tr style="height: 12.75pt"> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.4pt; padding-right: 3.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">De 2.880.000,01 a 3.060.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">15,50%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">5,21%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,27%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,51%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,51%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">5,00%</span></font></p></td> </tr> <tr style="height: 12.75pt"> <td style="border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.4pt; padding-right: 3.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">De 3.060.000,01 a 3.240.000,00</span></font></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">15,95%</span></font></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">5,51%</span></font></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,36%</span></font></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,55%</span></font></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,53%</span></font></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">5,00%</span></font></p></td> </tr> <tr style="height: 12.75pt"> <td style="border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.4pt; padding-right: 3.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">De 3.240.000,01 a 3.420.000,00</span></font></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">16,40%</span></font></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">5,81%</span></font></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,45%</span></font></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,59%</span></font></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,55%</span></font></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">5,00%</span></font></p></td> </tr> <tr style="height: 12.75pt"> <td style="border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.4pt; padding-right: 3.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">De 3.420.000,01 a 3.600.000,00</span></font></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">16,85%</span></font></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">6,12%</span></font></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,53%</span></font></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,63%</span></font></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,57%</span></font></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">5,00%</span></font></p></td> </tr> </tbody></table> </div> <p class="MsoNormal" align="center"><b> <span style="font-family: Arial; color: black"><font size="2"><a name="anexov"></a></font></span></b><font face="Arial" size="2"><b><span style="color:black">ANEXO V DA LEI COMPLEMENTAR N<u><sup>o</sup></u> 123, DE 14 DE DEZEMBRO DE 2006.</span></b></font></p> <blockquote> <blockquote> <blockquote> <blockquote> <blockquote> <blockquote> <blockquote> <blockquote> <p class="MsoNormal" align="center" style="text-align: left; "> <font face="Arial" size="2"> <span style="color:black">(vig�ncia: 01/01/2012) ;</span></font></p> <h1 align="center" style="text-align: left; margin: 6.0pt 0cm"> <font face="Arial" size="2"> <span style="color:black; font-weight:normal">Al�quotas e Partilha do Simples Nacional ;- ;Receitas decorrentes da presta��o de servi�os relacionados no � 5<s>�</s>-D do art. 18 desta Lei Complementar.</span><u><span style="text-decoration: none; color: black"> ;</span></u></font></h1> <p class="04ParteNormativa" style="text-align: left"> <font face="Arial" size="2"> <span style="color:black">1) Ser� apurada a rela��o (r) conforme abaixo:</span></font></p> <p class="MsoNormal" style="text-indent:1.0cm; text-align:left"> <font face="Arial" size="2"> <span style="color:black">(r) = <u>Folha de Sal�rios inclu�dos encargos (em 12 meses)</u></span></font></p> <p class="MsoNormal" style="margin-bottom:6.0pt;text-indent:1.0cm; text-align:left"> <font face="Arial" size="2"> <span style="color:black">Receita Bruta (em 12 meses)</span></font></p> <p class="04ParteNormativa" style="text-align:left"> <font face="Arial" size="2"> <span style="color:black">2) Nas hip�teses em que (r) corresponda aos intervalos centesimais da Tabela V-A, onde �<� significa menor que, �>� significa maior que, �<b>&#8804;</b>� significa igual ou menor que e �<b>&#8805;</b>� significa maior ou igual que, as al�quotas do Simples Nacional relativas ao IRPJ, PIS/Pasep, CSLL, Cofins e CPP corresponder�o ao seguinte:</span></font></p> </blockquote> </blockquote> </blockquote> </blockquote> </blockquote> </blockquote> </blockquote> </blockquote> <p align="center" style="text-align: center; margin-left: 0cm; margin-right: 0cm"> <span style="font-family: Arial; color: black"><font size="2">TABELA V-A</font></span></p> <div align="center"> <table class="MsoNormalTable" border="0" cellpadding="0" width="945" style="width: 950px; border-collapse: collapse"> <tbody><tr> <td style="border: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">Receita Bruta em 12 meses (em R$)</font></span></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: 1.0pt solid windowtext; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">(r)<0,10</font></span></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: 1.0pt solid windowtext; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">0,10&#8804; (r)</font></span></p> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">e</font></span></p> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">(r) < 0,15</font></span></p></td> <td style="border:solid windowtext 1.0pt;border-left:none;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">0,15&#8804; (r)</font></span></p> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">e</font></span></p> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">(r) < 0,20</font></span></p></td> <td style="border:solid windowtext 1.0pt;border-left:none;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">0,20&#8804; (r)</font></span></p> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">e</font></span></p> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">(r) < 0,25</font></span></p></td> <td style="border:solid windowtext 1.0pt;border-left:none;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">0,25&#8804; (r)</font></span></p> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">e</font></span></p> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">(r) < 0,30</font></span></p></td> <td style="border:solid windowtext 1.0pt;border-left:none;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">0,30&#8804; (r)</font></span></p> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">e</font></span></p> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">(r) < 0,35</font></span></p></td> <td style="border:solid windowtext 1.0pt;border-left:none;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">0,35&#8804; (r)</font></span></p> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">e</font></span></p> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">(r) < 0,40</font></span></p></td> <td style="border:solid windowtext 1.0pt;border-left:none;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">(r) &#8805; 0,40</font></span></p></td> </tr> <tr> <td style="border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">At� 180.000,00</font></span></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">17,50%</font></span></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">15,70%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">13,70%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">11,82%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">10,47%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">9,97%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">8,80%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">8,00%</font></span></p></td> </tr> <tr> <td style="border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">De 180.000,01 a 360.000,00</font></span></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">17,52%</font></span></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">15,75%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">13,90%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">12,60%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">12,33%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">10,72%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">9,10%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">8,48%</font></span></p></td> </tr> <tr> <td style="border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">De 360.000,01 a 540.000,00</font></span></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">17,55%</font></span></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">15,95%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">14,20%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">12,90%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">12,64%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">11,11%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">9,58%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">9,03%</font></span></p></td> </tr> <tr> <td style="border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">De 540.000,01 a 720.000,00</font></span></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">17,95%</font></span></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">16,70%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">15,00%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">13,70%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">13,45%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">12,00%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">10,56%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">9,34%</font></span></p></td> </tr> <tr> <td style="border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">De 720.000,01 a 900.000,00</font></span></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">18,15%</font></span></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">16,95%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">15,30%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">14,03%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">13,53%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">12,40%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">11,04%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">10,06%</font></span></p></td> </tr> <tr> <td style="border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">De 900.000,01 a 1.080.000,00</font></span></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">18,45%</font></span></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">17,20%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">15,40%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">14,10%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">13,60%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">12,60%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">11,60%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">10,60%</font></span></p></td> </tr> <tr> <td style="border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">De 1.080.000,01 a 1.260.000,00</font></span></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">18,55%</font></span></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">17,30%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">15,50%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">14,11%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">13,68%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">12,68%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">11,68%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">10,68%</font></span></p></td> </tr> <tr> <td style="border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">De 1.260.000,01 a 1.440.000,00</font></span></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">18,62%</font></span></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">17,32%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">15,60%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">14,12%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">13,69%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">12,69%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">11,69%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">10,69%</font></span></p></td> </tr> <tr> <td style="border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">De 1.440.000,01 a 1.620.000,00</font></span></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">18,72%</font></span></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">17,42%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">15,70%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">14,13%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">14,08%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">13,08%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">12,08%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">11,08%</font></span></p></td> </tr> <tr> <td style="border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">De 1.620.000,01 a 1.800.000,00</font></span></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">18,86%</font></span></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">17,56%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">15,80%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">14,14%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">14,09%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">13,09%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">12,09%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">11,09%</font></span></p></td> </tr> <tr> <td style="border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">De 1.800.000,01 a 1.980.000,00</font></span></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">18,96%</font></span></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">17,66%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">15,90%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">14,49%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">14,45%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">13,61%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">12,78%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">11,87%</font></span></p></td> </tr> <tr> <td style="border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">De 1.980.000,01 a 2.160.000,00</font></span></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">19,06%</font></span></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">17,76%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">16,00%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">14,67%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">14,64%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">13,89%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">13,15%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">12,28%</font></span></p></td> </tr> <tr> <td style="border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">De 2.160.000,01 a 2.340.000,00</font></span></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">19,26%</font></span></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">17,96%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">16,20%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">14,86%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">14,82%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">14,17%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">13,51%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">12,68%</font></span></p></td> </tr> <tr> <td style="border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">De 2.340.000,01 a 2.520.000,00</font></span></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">19,56%</font></span></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">18,30%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">16,50%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">15,46%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">15,18%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">14,61%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">14,04%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">13,26%</font></span></p></td> </tr> <tr> <td style="border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">De 2.520.000,01 a 2.700.000,00</font></span></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">20,70%</font></span></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">19,30%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">17,45%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">16,24%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">16,00%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">15,52%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">15,03%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">14,29%</font></span></p></td> </tr> <tr> <td style="border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">De 2.700.000,01 a 2.880.000,00</font></span></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">21,20%</font></span></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">20,00%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">18,20%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">16,91%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">16,72%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">16,32%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">15,93%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">15,23%</font></span></p></td> </tr> <tr> <td style="border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">De 2.880.000,01 a 3.060.000,00</font></span></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">21,70%</font></span></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">20,50%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">18,70%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">17,40%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">17,13%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">16,82%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">16,38%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">16,17%</font></span></p></td> </tr> <tr> <td style="border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">De 3.060.000,01 a 3.240.000,00</font></span></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">22,20%</font></span></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">20,90%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">19,10%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">17,80%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">17,55%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">17,22%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">16,82%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">16,51%</font></span></p></td> </tr> <tr> <td style="border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">De 3.240.000,01 a 3.420.000,00</font></span></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">22,50%</font></span></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">21,30%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">19,50%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">18,20%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">17,97%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">17,44%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">17,21%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">16,94%</font></span></p></td> </tr> <tr> <td style="border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">De 3.420.000,01 a 3.600.000,00</font></span></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">22,90%</font></span></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">21,80%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">20,00%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">18,60%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">18,40%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">17,85%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">17,60%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">17,18%</font></span></p></td> </tr> </tbody></table> </div> <p class="04ParteNormativa"><font face="Arial" size="2"> <span style="color:black"> ;</span></font></p> <blockquote> <blockquote> <blockquote> <blockquote> <blockquote> <blockquote> <blockquote> <blockquote> <p class="04ParteNormativa" style="text-align: left"> <font face="Arial" size="2"> <span style="color:black">3) Somar-se-� a al�quota do Simples Nacional relativa ao IRPJ, PIS/Pasep, CSLL, Cofins e CPP apurada na forma acima a parcela correspondente ao ISS prevista no Anexo IV a esta Lei Complementar.</span></font></p> <p class="04ParteNormativa" style="text-align: left"> <font face="Arial" size="2"> <span style="color:black">4) A partilha das receitas relativas ao IRPJ, PIS/Pasep, CSLL, Cofins e CPP arrecadadas na forma deste Anexo ser� realizada com base nos par�metros definidos na Tabela V-B, onde:</span></font></p> <p class="04ParteNormativa" style="text-align: left"> <font face="Arial" size="2"> <span style="color:black">(I) = pontos percentuais da partilha destinada � CPP;</span></font></p> <p class="04ParteNormativa" style="text-align: left"> <font face="Arial" size="2"> <span style="color:black">(J) = pontos percentuais da partilha destinada ao IRPJ, calculados ap�s o resultado do fator (I);</span></font></p> <p class="04ParteNormativa" style="text-align: left"> <font face="Arial" size="2"> <span style="color:black">(K) = pontos percentuais da partilha destinada � CSLL, calculados ap�s o resultado dos fatores (I) e (J);</span></font></p> <p class="04ParteNormativa" style="text-align: left"> <font face="Arial" size="2"> <span style="color:black">(L) = pontos percentuais da partilha destinada � COFINS, calculados ap�s o resultado dos fatores (I), (J) e (K);</span></font></p> <p class="04ParteNormativa" style="text-align: left"> <font face="Arial" size="2"> <span style="color:black">(M) = pontos percentuais da partilha destinada � contribui��o para o PIS/Pasep, calculados ap�s os resultados dos fatores (I), (J), (K) e (L);</span></font></p> <p class="04ParteNormativa" style="text-align: left"> <font face="Arial" size="2"> <span lang="EN-US" style="color: black">(I) + (J) + (K) + (L) + (M) = 100</span></font></p> <p class="04ParteNormativa" style="text-align: left"> <font face="Arial" size="2"> <span style="color:black">N = rela��o (r) dividida por 0,004, limitando-se o resultado a 100;</span></font></p> <p class="04ParteNormativa" style="text-align: left"> <font face="Arial" size="2"> <span style="color:black">P = 0,1 dividido pela rela��o (r), limitando-se o resultado a 1.</span></font></p> </blockquote> </blockquote> </blockquote> </blockquote> </blockquote> </blockquote> </blockquote> </blockquote> <p class="04ParteNormativa" align="center"><font face="Arial" size="2"> <span style="color:black">TABELA V-B:</span></font></p> <div align="center"> <table class="MsoNormalTable" border="0" cellpadding="0" style="border-collapse: collapse; margin-left: .25pt" width="950"> <thead> <tr> <td rowspan="2" style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid black; border-bottom: medium none; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">Receita Bruta em 12 meses (em R$)</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid black; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.95pt;text-align:center;text-indent: 0cm;layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">CPP</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid black; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">IRPJ</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid black; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">CSLL</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid black; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:6.8pt;text-align:center;text-indent: 0cm;layout-grid-mode:char"><font face="Arial"><span style="color:black"> COFINS</span></font></p></td> <td style="border: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:4.9pt;text-align:center;text-indent: 0cm;layout-grid-mode:char"><font face="Arial"><span style="color:black"> PIS/PASEP</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.95pt;text-align:center;text-indent: 0cm;layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">I</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">J</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent: 0cm;layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">K</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:6.8pt;text-align:center;text-indent: 0cm;layout-grid-mode:char"><font face="Arial"><span style="color:black">L</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:4.9pt;text-align:center;text-indent: 0cm;layout-grid-mode:char"><font face="Arial"><span style="color:black">M</span></font></p></td> </tr> </thead> <tbody><tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">At� 180.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.95pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">N x<br> 0,9</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,75 X<br> (100 ;- ;I)<br> X P</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,25 X<br> (100 ;- ;I)<br> X P</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:6.8pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I ;- ;J ;- ;K)</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:4.9pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">100 ;- ;I ;- ;J ;- ;K ;- ;L</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 180.000,01 a 360.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.95pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">N x<br> 0,875</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I)<br> X P</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,25 X<br> (100 ;- ;I)<br> X P</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:6.8pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I ;- ;J ;- ;K)</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:4.9pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">100 ;- ;I ;- ;J ;- ;K ;- ;L</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 360.000,01 a 540.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.95pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">N x<br> 0,85</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I)<br> X P</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,25 X<br> (100 ;- ;I)<br> X P</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:6.8pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I ;- ;J ;- ;K)</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:4.9pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">100 ;- ;I ;- ;J ;- ;K ;- ;L</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 540.000,01 a 720.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.95pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">N x<br> 0,825</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I)<br> X P</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,25 X<br> (100 ;- ;I)<br> X P</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:6.8pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I ;- ;J ;- ;K)</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:4.9pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">100 ;- ;I ;- ;J ;- ;K ;- ;L</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 720.000,01 a 900.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.95pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">N x<br> 0,8</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I)<br> X P</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,25 X<br> (100 ;- ;I)<br> X P</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:6.8pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I ;- ;J ;- ;K)</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:4.9pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">100 ;- ;I ;- ;J ;- ;K ;- ;L</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 900.000,01 a 1.080.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.95pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">N x<br> 0,775</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I)<br> X P</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,25 X<br> (100 ;- ;I)<br> X P</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:6.8pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I ;- ;J ;- ;K)</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:4.9pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">100 ;- ;I ;- ;J ;- ;K ;- ;L</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 1.080.000,01 a 1.260.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.95pt;text-align:center;text-indent:-.95pt; layout-grid-mode:char"><font face="Arial"><span style="color:black">N x<br> 0,75</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I)<br> X P</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,25 X<br> (100 ;- ;I)<br> X P</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:6.8pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I ;- ;J ;- ;K)</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:4.9pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">100 ;- ;I ;- ;J ;- ;K ;- ;L</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 1.260.000,01 a 1.440.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.95pt;text-align:center;text-indent:-.95pt; layout-grid-mode:char"><font face="Arial"><span style="color:black">N x<br> 0,725</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I)<br> X P</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,25 X<br> (100 ;- ;I)<br> X P</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:6.8pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I ;- ;J ;- ;K)</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:4.9pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">100 ;- ;I ;- ;J ;- ;K ;- ;L</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 1.440.000,01 a 1.620.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.95pt;text-align:center;text-indent:-.95pt; layout-grid-mode:char"><font face="Arial"><span style="color:black">N x<br> 0,7</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I)<br> X P</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,25 X<br> (100 ;- ;I)<br> X P</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:6.8pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I ;- ;J ;- ;K)</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:4.9pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">100 ;- ;I ;- ;J ;- ;K ;- ;L</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 1.620.000,01 a 1.800.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.95pt;text-align:center;text-indent:-.95pt; layout-grid-mode:char"><font face="Arial"><span style="color:black">N x<br> 0,675</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I)<br> X P</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,25 X<br> (100 ;- ;I)<br> X P</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:6.8pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I ;- ;J ;- ;K)</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:4.9pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">100 ;- ;I ;- ;J ;- ;K ;- ;L</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 1.800.000,01 a 1.980.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.95pt;text-align:center;text-indent:-.95pt; layout-grid-mode:char"><font face="Arial"><span style="color:black">N x<br> 0,65</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I)<br> X P</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,25 X<br> (100 ;- ;I)<br> X P</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:6.8pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I ;- ;J ;- ;K)</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:4.9pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">100 ;- ;I ;- ;J ;- ;K ;- ;L</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 1.980.000,01 a 2.160.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.95pt;text-align:center;text-indent:-.95pt; layout-grid-mode:char"><font face="Arial"><span style="color:black">N x<br> 0,625</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I)<br> X P</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,25 X<br> (100 ;- ;I)<br> X P</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:6.8pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I ;- ;J ;- ;K)</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:4.9pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">100 ;- ;I ;- ;J ;- ;K ;- ;L</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 2.160.000,01 a 2.340.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.95pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">N x<br> 0,6</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I)<br> X P</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,25 X<br> (100 ;- ;I)<br> X P</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:6.8pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I ;- ;J ;- ;K)</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:4.9pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">100 ;- ;I ;- ;J ;- ;K ;- ;L</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 2.340.000,01 a 2.520.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.95pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">N x<br> 0,575</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I)<br> X P</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,25 X<br> (100 ;- ;I)<br> X P</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:6.8pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I ;- ;J ;- ;K)</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:4.9pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">100 ;- ;I ;- ;J ;- ;K ;- ;L</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 2.520.000,01 a 2.700.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.95pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">N x<br> 0,55</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I)<br> X P</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,25 X<br> (100 ;- ;I)<br> X P</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:6.8pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I ;- ;J ;- ;K)</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:4.9pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">100 ;- ;I ;- ;J ;- ;K ;- ;L</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 2.700.000,01 a 2.880.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.95pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">N x<br> 0,525</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I)<br> X P</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,25 X<br> (100 ;- ;I)<br> X P</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:6.8pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I ;- ;J ;- ;K)</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:4.9pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">100 ;- ;I ;- ;J ;- ;K ;- ;L</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 2.880.000,01 a 3.060.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.95pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">N x<br> 0,5</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I)<br> X P</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,25 X<br> (100 ;- ;I)<br> X P</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:6.8pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I ;- ;J ;- ;K)</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:4.9pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">100 ;- ;I ;- ;J ;- ;K ;- ;L</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 3.060.000,01 a 3.240.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.95pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">N x<br> 0,475</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I)<br> X P</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,25 X<br> (100 ;- ;I)<br> X P</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:6.8pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I ;- ;J ;- ;K)</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:4.9pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">100 ;- ;I ;- ;J ;- ;K ;- ;L</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 3.240.000,01 a 3.420.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.95pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">N x<br> 0,45</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I)<br> X P</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,25 X<br> (100 ;- ;I)<br> X P</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:6.8pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I ;- ;J ;- ;K)</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:4.9pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">100 ;- ;I ;- ;J ;- ;K ;- ;L</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 3.420.000,01 a 3.600.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.95pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">N x<br> 0,425</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I)<br> X P</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,25 X<br> (100 ;- ;I)<br> X P</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:6.8pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I ;- ;J ;- ;K)</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:4.9pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">100 ;- ;I ;- ;J ;- ;K ;- ;L</span></font></p></td> </tr> </tbody></table> </div> <p align="center" style="text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"><a name="anexovi"> </a>ANEXO VI</font></span></p> <p align="center" style="text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art3">(Inclu�do pela Lei Complementar n� 147, de 2014)</a> ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span></p> <p align="center" style="text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2">(Vig�ncia: 1<u><sup>o</sup></u> de janeiro de 2015) ;</font></span></p> <blockquote> <blockquote> <blockquote> <blockquote> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2">Al�quotas e Partilha do Simples Nacional - Receitas decorrentes da presta��o de servi�os relacionados no � 5<u><sup>o</sup></u>-I do art. 18 desta Lei Complementar.</font></span></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2">1) Ser� apurada a rela��o (r) conforme abaixo: ;</font></span></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2">(r) = </font><u><font size="2">Folha de Sal�rios inclu�dos encargos (em 12 meses)</font></u></span></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2">Receita Bruta (em 12 meses)</font></span></p> <p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2">2) A partilha das receitas relativas ao IRPJ, PIS/Pasep, CSLL, Cofins e CPP arrecadadas na forma deste Anexo ser� realizada com base nos par�metros definidos na Tabela V-B do Anexo V desta Lei Complementar.</font></span></p> <p align="justify" style="text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <font face="Arial" size="2"><span style="color: black">3) Independentemente do resultado da rela��o (r), as al�quotas do Simples Nacional corresponder�o ao seguinte:</span></font></p> </blockquote> </blockquote> </blockquote> </blockquote> <p align="center" style="margin-left:0cm;text-align:center; text-indent:0cm"><font face="Arial" size="2"><span style="color:black">TABELA VI</span><span style="color: black"> ;</span></font></p> <div align="center"> <table class="MsoNormalTable" border="1" cellspacing="0" cellpadding="0" width="454" style="width: 950px; border-collapse: collapse; border: medium none"> <tbody><tr> <td width="187" valign="top" style="width: 140.1pt; border: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">Receita Bruta em 12 meses (em R$)</span></font></p></td> <td width="76" valign="top" style="width: 2.0cm; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: 1.0pt solid windowtext; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">Al�quota</span></font></p></td> <td width="123" valign="top" style="width: 92.1pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: 1.0pt solid windowtext; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">IRPJ, PIS/Pasep, CSLL, Cofins ; e CPP</span></font></p></td> <td width="68" valign="top" style="width: 51.3pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: 1.0pt solid windowtext; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">ISS</span></font></p></td> </tr> <tr> <td width="187" valign="top" style="width: 140.1pt; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm" align="justify"> <p style="text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">At� 180.000,00</span></font></p></td> <td width="76" valign="top" style="width: 2.0cm; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">16,93%</span></font></p></td> <td width="123" valign="top" style="width: 92.1pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">14,93%</span></font></p></td> <td width="68" valign="top" style="width: 51.3pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">2,00%</span></font></p></td> </tr> <tr> <td width="187" valign="top" style="width: 140.1pt; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm" align="justify"> <p style="text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">De 180.000,01 a 360.000,00</span></font></p></td> <td width="76" valign="top" style="width: 2.0cm; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">17,72%</span></font></p></td> <td width="123" valign="top" style="width: 92.1pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">14,93%</span></font></p></td> <td width="68" valign="top" style="width: 51.3pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">2,79%</span></font></p></td> </tr> <tr> <td width="187" valign="top" style="width: 140.1pt; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm" align="justify"> <p style="text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">De 360.000,01 a 540.000,00</span></font></p></td> <td width="76" valign="top" style="width: 2.0cm; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">18,43%</span></font></p></td> <td width="123" valign="top" style="width: 92.1pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">14,93%</span></font></p></td> <td width="68" valign="top" style="width: 51.3pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">3,50%</span></font></p></td> </tr> <tr> <td width="187" valign="top" style="width: 140.1pt; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm" align="justify"> <p style="text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">De 540.000,01 a 720.000,00</span></font></p></td> <td width="76" valign="top" style="width: 2.0cm; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">18,77%</span></font></p></td> <td width="123" valign="top" style="width: 92.1pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">14,93%</span></font></p></td> <td width="68" valign="top" style="width: 51.3pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">3,84%</span></font></p></td> </tr> <tr> <td width="187" valign="top" style="width: 140.1pt; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm" align="justify"> <p style="text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">De 720.000,01 a 900.000,00</span></font></p></td> <td width="76" valign="top" style="width: 2.0cm; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">19,04%</span></font></p></td> <td width="123" valign="top" style="width: 92.1pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">15,17%</span></font></p></td> <td width="68" valign="top" style="width: 51.3pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">3,87%</span></font></p></td> </tr> <tr> <td width="187" valign="top" style="width: 140.1pt; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm" align="justify"> <p style="text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">De 900.000,01 a 1.080.000,00</span></font></p></td> <td width="76" valign="top" style="width: 2.0cm; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">19,94%</span></font></p></td> <td width="123" valign="top" style="width: 92.1pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">15,71%</span></font></p></td> <td width="68" valign="top" style="width: 51.3pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">4,23%</span></font></p></td> </tr> <tr> <td width="187" valign="top" style="width: 140.1pt; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm" align="justify"> <p style="text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">De 1.080.000,01 a 1.260.000,00</span></font></p></td> <td width="76" valign="top" style="width: 2.0cm; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">20,34%</span></font></p></td> <td width="123" valign="top" style="width: 92.1pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">16,08%</span></font></p></td> <td width="68" valign="top" style="width: 51.3pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">4,26%</span></font></p></td> </tr> <tr> <td width="187" valign="top" style="width: 140.1pt; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm" align="justify"> <p style="text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">De 1.260.000,01 a 1.440.000,00</span></font></p></td> <td width="76" valign="top" style="width: 2.0cm; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">20,66%</span></font></p></td> <td width="123" valign="top" style="width: 92.1pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">16,35%</span></font></p></td> <td width="68" valign="top" style="width: 51.3pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">4,31%</span></font></p></td> </tr> <tr> <td width="187" valign="top" style="width: 140.1pt; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm" align="justify"> <p style="text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">De 1.440.000,01 a 1.620.000,00</span></font></p></td> <td width="76" valign="top" style="width: 2.0cm; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">21,17%</span></font></p></td> <td width="123" valign="top" style="width: 92.1pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">16,56%</span></font></p></td> <td width="68" valign="top" style="width: 51.3pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">4,61%</span></font></p></td> </tr> <tr> <td width="187" valign="top" style="width: 140.1pt; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm" align="justify"> <p style="text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">De 1.620.000,01 a 1.800.000,00</span></font></p></td> <td width="76" valign="top" style="width: 2.0cm; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">21,38%</span></font></p></td> <td width="123" valign="top" style="width: 92.1pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">16,73%</span></font></p></td> <td width="68" valign="top" style="width: 51.3pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">4,65%</span></font></p></td> </tr> <tr> <td width="187" valign="top" style="width: 140.1pt; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm" align="justify"> <p style="text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">De 1.800.000,01 a 1.980.000,00</span></font></p></td> <td width="76" valign="top" style="width: 2.0cm; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">21,86%</span></font></p></td> <td width="123" valign="top" style="width: 92.1pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">16,86%</span></font></p></td> <td width="68" valign="top" style="width: 51.3pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">5,00%</span></font></p></td> </tr> <tr> <td width="187" valign="top" style="width: 140.1pt; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm" align="justify"> <p style="text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">De 1.980.000,01 a 2.160.000,00</span></font></p></td> <td width="76" valign="top" style="width: 2.0cm; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">21,97%</span></font></p></td> <td width="123" valign="top" style="width: 92.1pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">16,97%</span></font></p></td> <td width="68" valign="top" style="width: 51.3pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">5,00%</span></font></p></td> </tr> <tr> <td width="187" valign="top" style="width: 140.1pt; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm" align="justify"> <p style="text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">De 2.160.000,01 a 2.340.000,00</span></font></p></td> <td width="76" valign="top" style="width: 2.0cm; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">22,06%</span></font></p></td> <td width="123" valign="top" style="width: 92.1pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">17,06%</span></font></p></td> <td width="68" valign="top" style="width: 51.3pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">5,00%</span></font></p></td> </tr> <tr> <td width="187" valign="top" style="width: 140.1pt; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm" align="justify"> <p style="text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">De 2.340.000,01 a 2.520.000,00</span></font></p></td> <td width="76" valign="top" style="width: 2.0cm; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">22,14%</span></font></p></td> <td width="123" valign="top" style="width: 92.1pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">17,14%</span></font></p></td> <td width="68" valign="top" style="width: 51.3pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">5,00%</span></font></p></td> </tr> <tr> <td width="187" valign="top" style="width: 140.1pt; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm" align="justify"> <p style="text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">De 2.520.000,01 a 2.700.000,00</span></font></p></td> <td width="76" valign="top" style="width: 2.0cm; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">22,21%</span></font></p></td> <td width="123" valign="top" style="width: 92.1pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">17,21%</span></font></p></td> <td width="68" valign="top" style="width: 51.3pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">5,00%</span></font></p></td> </tr> <tr> <td width="187" valign="top" style="width: 140.1pt; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm" align="justify"> <p style="text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">De 2.700.000,01 a 2.880.000,00</span></font></p></td> <td width="76" valign="top" style="width: 2.0cm; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">22,21%</span></font></p></td> <td width="123" valign="top" style="width: 92.1pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">17,21%</span></font></p></td> <td width="68" valign="top" style="width: 51.3pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">5,00%</span></font></p></td> </tr> <tr> <td width="187" valign="top" style="width: 140.1pt; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm" align="justify"> <p style="text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">De 2.880.000,01 a 3.060.000,00</span></font></p></td> <td width="76" valign="top" style="width: 2.0cm; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">22,32%</span></font></p></td> <td width="123" valign="top" style="width: 92.1pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">17,32%</span></font></p></td> <td width="68" valign="top" style="width: 51.3pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">5,00%</span></font></p></td> </tr> <tr> <td width="187" valign="top" style="width: 140.1pt; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm" align="justify"> <p style="text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">De 3.060.000,01 a 3.240.000,00</span></font></p></td> <td width="76" valign="top" style="width: 2.0cm; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">22,37%</span></font></p></td> <td width="123" valign="top" style="width: 92.1pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">17,37%</span></font></p></td> <td width="68" valign="top" style="width: 51.3pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">5,00%</span></font></p></td> </tr> <tr> <td width="187" valign="top" style="width: 140.1pt; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm" align="justify"> <p style="text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">De 3.240.000,01 a 3.420.000,00</span></font></p></td> <td width="76" valign="top" style="width: 2.0cm; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">22,41%</span></font></p></td> <td width="123" valign="top" style="width: 92.1pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">17,41%</span></font></p></td> <td width="68" valign="top" style="width: 51.3pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">5,00%</span></font></p></td> </tr> <tr> <td width="187" valign="top" style="width: 140.1pt; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm" align="justify"> <p style="text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">De 3.420.000,01 a 3.600.000,00</span></font></p></td> <td width="76" valign="top" style="width: 2.0cm; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">22,45%</span></font></p></td> <td width="123" valign="top" style="width: 92.1pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">17,45%</span></font></p></td> <td width="68" valign="top" style="width: 51.3pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">5,00%</span></font></p></td> </tr> </tbody></table> </div> <font face="Arial"> <p style="text-align: center"><font size="2" color="#FF0000">*</font></p> <p style="text-align: center"> ;</p> <p style="text-align: center"> ;</p> <p style="text-align: center"> ;</p> <p style="text-align: center"> ;</p> <p style="text-align: center"> ;</p> <p style="text-align: center"> ;</p> <p style="text-align: center"> ;</p> <p style="text-align: center"> ;</p> </font> </body>]]>
80 <![CDATA[<p align="center" style="text-align:center;text-indent: 0cm"><span style="font-family: Arial; color: black"><font size="2"><b>(Republica��o em atendimento ao disposto no</b> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp139.htm#art5">art. 5� da Lei Complementar n� 139, de 10 de novembro de 2011</a>.)</font></span></p>]]>
81 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><b>(Republica��o em atendimento ao disposto no</b> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp139.htm#art5">art. 5� da Lei Complementar n� 139, de 10 de novembro de 2011</a>.)</font></span>]]>
96 <![CDATA[<p align="justify" style="margin-top: 0; margin-bottom: 0"> <span style="font-family: Arial; color: #800000"><font size="2">Institui o Estatuto Nacional da Microempresa e da Empresa de Pequeno Porte; altera dispositivos das Leis n<u><sup>o</sup></u> 8.212 e 8.213, ambas de 24 de julho de 1991, da Consolida��o das Leis do Trabalho - CLT, aprovada pelo Decreto-Lei n<u><sup>o</sup></u> 5.452, de 1<u><sup>o</sup></u> de maio de 1943, da Lei n<u><sup>o</sup></u> 10.189, de 14 de fevereiro de 2001, da Lei Complementar n<u><sup>o</sup></u> 63, de 11 de janeiro de 1990; e revoga as Leis n<u><sup>o</sup></u> 9.317, de 5 de dezembro de 1996, e 9.841, de 5 de outubro de 1999.</font></span></p>]]>
97 <![CDATA[<span style="font-family: Arial; color: #800000"><font size="2">Institui o Estatuto Nacional da Microempresa e da Empresa de Pequeno Porte; altera dispositivos das Leis n<u><sup>o</sup></u> 8.212 e 8.213, ambas de 24 de julho de 1991, da Consolida��o das Leis do Trabalho - CLT, aprovada pelo Decreto-Lei n<u><sup>o</sup></u> 5.452, de 1<u><sup>o</sup></u> de maio de 1943, da Lei n<u><sup>o</sup></u> 10.189, de 14 de fevereiro de 2001, da Lei Complementar n<u><sup>o</sup></u> 63, de 11 de janeiro de 1990; e revoga as Leis n<u><sup>o</sup></u> 9.317, de 5 de dezembro de 1996, e 9.841, de 5 de outubro de 1999.</font></span>]]>
108 <![CDATA[<p class="18PrembuloAL" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><b><span style="color:black">O</span></b><span style="color:black"> <b>PRESIDENTE DA REP�BLICA</b> Fa�o saber que o Congresso Nacional decreta e eu sanciono a seguinte Lei Complementar:</span><span style="color: black"> ;</span></font></p>]]>
109 <![CDATA[<span style="color:black">O</span>]]>
109 <![CDATA[<span style="color:black"> <b>PRESIDENTE DA REP�BLICA</b> Fa�o saber que o Congresso Nacional decreta e eu sanciono a seguinte Lei Complementar:</span>]]>
111 <![CDATA[<span style="color: black"> ;</span>]]>
112 <![CDATA[<h1 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><span style="color:black;font-weight:normal"> CAP�TULO I</span></font></h1>]]>
113 <![CDATA[<span style="color:black;font-weight:normal"> CAP�TULO I</span>]]>
115 <![CDATA[<h1 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><span style="color:black;font-weight:normal"> DISPOSI��ES PRELIMINARES</span><span style="color:black"> ;</span></font></h1>]]>
116 <![CDATA[<span style="color:black;font-weight:normal"> DISPOSI��ES PRELIMINARES</span>]]>
117 <![CDATA[<span style="color:black"> ;</span>]]>
118 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art1"></a>Art. ;1<u><sup>o</sup></u> ; ;Esta Lei Complementar estabelece normas gerais relativas ao tratamento diferenciado e favorecido a ser dispensado �s microempresas e empresas de pequeno porte no �mbito dos Poderes da Uni�o, dos Estados, do Distrito Federal e dos Munic�pios, especialmente no que se refere:</span></font></p>]]>
119 <![CDATA[<span style="color:black"><a name="art1"></a>Art. ;1<u><sup>o</sup></u> ; ;Esta Lei Complementar estabelece normas gerais relativas ao tratamento diferenciado e favorecido a ser dispensado �s microempresas e empresas de pequeno porte no �mbito dos Poderes da Uni�o, dos Estados, do Distrito Federal e dos Munic�pios, especialmente no que se refere:</span>]]>
124 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art1i"> </a></font></span><font face="Arial" size="2"><span style="color:black">I ;- ;� apura��o e recolhimento dos impostos e contribui��es da Uni�o, dos Estados, do Distrito Federal e dos Munic�pios, mediante regime �nico de arrecada��o, inclusive obriga��es acess�rias;</span></font></p>]]>
125 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art1i"> </a></font></span>]]>
126 <![CDATA[<span style="color:black">I ;- ;� apura��o e recolhimento dos impostos e contribui��es da Uni�o, dos Estados, do Distrito Federal e dos Munic�pios, mediante regime �nico de arrecada��o, inclusive obriga��es acess�rias;</span>]]>
130 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art1ii"> </a></font></span><font face="Arial" size="2"><span style="color:black">II ;- ;ao cumprimento de obriga��es trabalhistas e previdenci�rias, inclusive obriga��es acess�rias;</span></font></p>]]>
131 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art1ii"> </a></font></span>]]>
132 <![CDATA[<span style="color:black">II ;- ;ao cumprimento de obriga��es trabalhistas e previdenci�rias, inclusive obriga��es acess�rias;</span>]]>
134 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art1iii"></a>III ;- ;ao acesso a cr�dito e ao mercado, inclusive quanto � prefer�ncia nas aquisi��es de bens e servi�os pelos Poderes P�blicos, � tecnologia, ao associativismo e �s regras de inclus�o. ;</span></font></p>]]>
135 <![CDATA[<span style="color:black"><a name="art1iii"></a>III ;- ;ao acesso a cr�dito e ao mercado, inclusive quanto � prefer�ncia nas aquisi��es de bens e servi�os pelos Poderes P�blicos, � tecnologia, ao associativismo e �s regras de inclus�o. ;</span>]]>
139 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <a name="art1iv"></a><span style="font-family: Arial; color: black"> <font size="2">IV ;- ;ao cadastro nacional �nico de contribuintes a que se refere o inciso IV do par�grafo �nico do <a href="http://www.planalto.gov.br/ccivil_03/Constituicao/Constituicao.htm#art46">art. 146, <b>in fine</b>, da Constitui��o Federal</a>. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
140 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">IV ;- ;ao cadastro nacional �nico de contribuintes a que se refere o inciso IV do par�grafo �nico do <a href="http://www.planalto.gov.br/ccivil_03/Constituicao/Constituicao.htm#art46">art. 146, <b>in fine</b>, da Constitui��o Federal</a>. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
146 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art1�1"></a>� ;1<u><sup>o</sup></u> ; ;Cabe ao Comit� Gestor do Simples Nacional (CGSN) apreciar a necessidade de revis�o, a partir de 1<u><sup>o</sup></u> de janeiro de 2015, dos valores expressos em moeda nesta Lei Complementar. ;</span></font></p>]]>
147 <![CDATA[<span style="color:black"><a name="art1�1"></a>� ;1<u><sup>o</sup></u> ; ;Cabe ao Comit� Gestor do Simples Nacional (CGSN) apreciar a necessidade de revis�o, a partir de 1<u><sup>o</sup></u> de janeiro de 2015, dos valores expressos em moeda nesta Lei Complementar. ;</span>]]>
151 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art1�2"></a>� 2<u><sup>o</sup></u> ; (VETADO). ;</span></font></p>]]>
152 <![CDATA[<span style="color:black"><a name="art1�2"></a>� 2<u><sup>o</sup></u> ; (VETADO). ;</span>]]>
154 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <font face="Arial" size="2"><span style="color:black"><a name="art1�3"></a></span></font> <span style="font-family: Arial; color: black"><font size="2">� ;3<u><sup>o</sup></u> ;Ressalvado o disposto no Cap�tulo IV, toda nova obriga��o que atinja as microempresas e empresas de pequeno porte dever� apresentar, no instrumento que a instituiu, especifica��o do tratamento diferenciado, simplificado e favorecido para cumprimento. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
155 <![CDATA[<span style="color:black"><a name="art1�3"></a></span>]]>
156 <![CDATA[<span style="font-family: Arial; color: black"><font size="2">� ;3<u><sup>o</sup></u> ;Ressalvado o disposto no Cap�tulo IV, toda nova obriga��o que atinja as microempresas e empresas de pequeno porte dever� apresentar, no instrumento que a instituiu, especifica��o do tratamento diferenciado, simplificado e favorecido para cumprimento. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
162 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <font face="Arial" size="2"><span style="color:black"><a name="art1�4"></a></span></font> <span style="font-family: Arial; color: black"><font size="2">� ;4<u><sup>o</sup></u> ;Na especifica��o do tratamento diferenciado, simplificado e favorecido de que trata o � 3<u><sup>o</sup></u>, dever� constar prazo m�ximo, quando forem necess�rios procedimentos adicionais, para que os �rg�os fiscalizadores cumpram as medidas necess�rias � emiss�o de documentos, realiza��o de vistorias e atendimento das demandas realizadas pelas microempresas e empresas de pequeno porte com o objetivo de cumprir a nova obriga��o. ; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
163 <![CDATA[<span style="color:black"><a name="art1�4"></a></span>]]>
164 <![CDATA[<span style="font-family: Arial; color: black"><font size="2">� ;4<u><sup>o</sup></u> ;Na especifica��o do tratamento diferenciado, simplificado e favorecido de que trata o � 3<u><sup>o</sup></u>, dever� constar prazo m�ximo, quando forem necess�rios procedimentos adicionais, para que os �rg�os fiscalizadores cumpram as medidas necess�rias � emiss�o de documentos, realiza��o de vistorias e atendimento das demandas realizadas pelas microempresas e empresas de pequeno porte com o objetivo de cumprir a nova obriga��o. ; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
172 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <font face="Arial" size="2"><span style="color:black"><a name="art1�5"></a></span></font> <span style="font-family: Arial; color: black"><font size="2">� ;5<u><sup>o</sup></u> ;Caso o �rg�o fiscalizador descumpra os prazos estabelecidos na especifica��o do tratamento diferenciado e favorecido, conforme o disposto no � 4<u><sup>o</sup></u>, a nova obriga��o ser� inexig�vel at� que seja realizada visita para fiscaliza��o orientadora e seja reiniciado o prazo para regulariza��o. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
173 <![CDATA[<span style="color:black"><a name="art1�5"></a></span>]]>
174 <![CDATA[<span style="font-family: Arial; color: black"><font size="2">� ;5<u><sup>o</sup></u> ;Caso o �rg�o fiscalizador descumpra os prazos estabelecidos na especifica��o do tratamento diferenciado e favorecido, conforme o disposto no � 4<u><sup>o</sup></u>, a nova obriga��o ser� inexig�vel at� que seja realizada visita para fiscaliza��o orientadora e seja reiniciado o prazo para regulariza��o. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
180 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <font face="Arial" size="2"><span style="color:black"><a name="art1�6"></a></span></font> <span style="font-family: Arial; color: black"><font size="2">� ;6<u><sup>o</sup></u> ;A aus�ncia de especifica��o do tratamento diferenciado, simplificado e favorecido ou da determina��o de prazos m�ximos, de acordo com os �� 3<u><sup>o</sup></u> e 4<u><sup>o</sup></u>, tornar� a nova obriga��o inexig�vel para as microempresas e empresas de pequeno porte. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
181 <![CDATA[<span style="color:black"><a name="art1�6"></a></span>]]>
182 <![CDATA[<span style="font-family: Arial; color: black"><font size="2">� ;6<u><sup>o</sup></u> ;A aus�ncia de especifica��o do tratamento diferenciado, simplificado e favorecido ou da determina��o de prazos m�ximos, de acordo com os �� 3<u><sup>o</sup></u> e 4<u><sup>o</sup></u>, tornar� a nova obriga��o inexig�vel para as microempresas e empresas de pequeno porte. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
188 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <font face="Arial" size="2"><span style="color:black"><a name="art1�7"></a></span></font> <span style="font-family: Arial; color: black"><font size="2">� ;7<u><sup>o</sup></u> ;A inobserv�ncia do disposto nos �� 3<u><sup>o</sup></u> a 6<u><sup>o</sup></u> resultar� em atentado aos direitos e garantias legais assegurados ao exerc�cio profissional da atividade empresarial. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
189 <![CDATA[<span style="color:black"><a name="art1�7"></a></span>]]>
190 <![CDATA[<span style="font-family: Arial; color: black"><font size="2">� ;7<u><sup>o</sup></u> ;A inobserv�ncia do disposto nos �� 3<u><sup>o</sup></u> a 6<u><sup>o</sup></u> resultar� em atentado aos direitos e garantias legais assegurados ao exerc�cio profissional da atividade empresarial. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
195 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art2"></a>Art. ;2<u><sup>o</sup></u> ; ;O tratamento diferenciado e favorecido a ser dispensado �s microempresas e empresas de pequeno porte de que trata o <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art1">art. 1<u><sup>o</sup></u> desta Lei Complementar</a> ser� gerido pelas inst�ncias a seguir especificadas:</span></font></p>]]>
196 <![CDATA[<span style="color:black"><a name="art2"></a>Art. ;2<u><sup>o</sup></u> ; ;O tratamento diferenciado e favorecido a ser dispensado �s microempresas e empresas de pequeno porte de que trata o <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art1">art. 1<u><sup>o</sup></u> desta Lei Complementar</a> ser� gerido pelas inst�ncias a seguir especificadas:</span>]]>
200 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art2i"></a>I ;- ;Comit� Gestor do Simples Nacional, vinculado ao Minist�rio da Fazenda, composto por 4 (quatro) representantes da Secretaria da Receita Federal do Brasil, como ; representantes da Uni�o, 2 (dois) dos Estados e do Distrito Federal e 2 (dois) dos Munic�pios, para tratar dos aspectos tribut�rios; e</span></font></p>]]>
201 <![CDATA[<span style="color:black"><a name="art2i"></a>I ;- ;Comit� Gestor do Simples Nacional, vinculado ao Minist�rio da Fazenda, composto por 4 (quatro) representantes da Secretaria da Receita Federal do Brasil, como ; representantes da Uni�o, 2 (dois) dos Estados e do Distrito Federal e 2 (dois) dos Munic�pios, para tratar dos aspectos tribut�rios; e</span>]]>
206 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art2ii"></a>II ;- ;F�rum Permanente das Microempresas e Empresas de Pequeno Porte, com a participa��o dos �rg�os federais competentes e das entidades vinculadas ao setor, para tratar dos demais aspectos, ressalvado o disposto no inciso III do <b>caput</b> deste artigo;</span></font></p>]]>
207 <![CDATA[<span style="color:black"><a name="art2ii"></a>II ;- ;F�rum Permanente das Microempresas e Empresas de Pequeno Porte, com a participa��o dos �rg�os federais competentes e das entidades vinculadas ao setor, para tratar dos demais aspectos, ressalvado o disposto no inciso III do <b>caput</b> deste artigo;</span>]]>
211 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color:black; text-decoration:line-through"><a name="art2iii"></a>III ;- ;Comit� para Gest�o da Rede Nacional para a Simplifica��o do Registro e da Legaliza��o de Empresas e Neg�cios, vinculado ao Minist�rio do Desenvolvimento, Ind�stria e Com�rcio Exterior, composto por representantes da Uni�o, dos Estados e do Distrito Federal, dos Munic�pios e demais �rg�os de apoio e de registro empresarial, na forma definida pelo Poder Executivo, para tratar do processo de registro e de legaliza��o de empres�rios e de pessoas jur�dicas.</span></font></p>]]>
213 <![CDATA[<span style="color:black; text-decoration:line-through"><a name="art2iii"></a>III ;- ;Comit� para Gest�o da Rede Nacional para a Simplifica��o do Registro e da Legaliza��o de Empresas e Neg�cios, vinculado ao Minist�rio do Desenvolvimento, Ind�stria e Com�rcio Exterior, composto por representantes da Uni�o, dos Estados e do Distrito Federal, dos Munic�pios e demais �rg�os de apoio e de registro empresarial, na forma definida pelo Poder Executivo, para tratar do processo de registro e de legaliza��o de empres�rios e de pessoas jur�dicas.</span>]]>
220 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art2iii."></a>III ;- ;Comit� para Gest�o da Rede Nacional para Simplifica��o do Registro e da Legaliza��o de Empresas e Neg�cios - CGSIM, vinculado � Secretaria da Micro e Pequena Empresa da Presid�ncia da Rep�blica, composto por representantes da Uni�o, dos Estados e do Distrito Federal, dos Munic�pios e demais �rg�os de apoio e de registro empresarial, na forma definida pelo Poder Executivo, para tratar do processo de registro e de legaliza��o de empres�rios e de pessoas jur�dicas. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
221 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art2iii."></a>III ;- ;Comit� para Gest�o da Rede Nacional para Simplifica��o do Registro e da Legaliza��o de Empresas e Neg�cios - CGSIM, vinculado � Secretaria da Micro e Pequena Empresa da Presid�ncia da Rep�blica, composto por representantes da Uni�o, dos Estados e do Distrito Federal, dos Munic�pios e demais �rg�os de apoio e de registro empresarial, na forma definida pelo Poder Executivo, para tratar do processo de registro e de legaliza��o de empres�rios e de pessoas jur�dicas. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
230 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="artr2�1"> </a></font></span><font face="Arial" size="2"><span style="color:black">� 1<s>�</s> ; Os Comit�s de que tratam os incisos I e III do <b>caput</b> deste artigo ser�o presididos e coordenados por representantes da Uni�o. ;</span></font></p>]]>
231 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="artr2�1"> </a></font></span>]]>
232 <![CDATA[<span style="color:black">� 1<s>�</s> ; Os Comit�s de que tratam os incisos I e III do <b>caput</b> deste artigo ser�o presididos e coordenados por representantes da Uni�o. ;</span>]]>
235 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art2�2"> </a></font></span><font face="Arial" size="2"><span style="color:black">� 2<s>�</s> ; Os representantes dos Estados e do Distrito Federal nos Comit�s referidos nos incisos I e III do <b>caput</b> deste artigo ser�o indicados pelo Conselho Nacional de Pol�tica Fazend�ria - CONFAZ e os dos Munic�pios ser�o indicados, um pela entidade representativa das Secretarias de Finan�as das Capitais e outro pelas entidades de representa��o nacional dos Munic�pios brasileiros. ;</span></font></p>]]>
236 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art2�2"> </a></font></span>]]>
237 <![CDATA[<span style="color:black">� 2<s>�</s> ; Os representantes dos Estados e do Distrito Federal nos Comit�s referidos nos incisos I e III do <b>caput</b> deste artigo ser�o indicados pelo Conselho Nacional de Pol�tica Fazend�ria - CONFAZ e os dos Munic�pios ser�o indicados, um pela entidade representativa das Secretarias de Finan�as das Capitais e outro pelas entidades de representa��o nacional dos Munic�pios brasileiros. ;</span>]]>
243 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art2�3"> </a></font></span><font face="Arial" size="2"><span style="color:black">� 3<s>�</s> ; As entidades de representa��o referidas no inciso III do <b>caput</b> e no � 2<s>�</s> deste artigo ser�o aquelas regularmente constitu�das h� pelo menos 1 (um) ano antes da publica��o desta Lei Complementar. ;</span></font></p>]]>
244 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art2�3"> </a></font></span>]]>
245 <![CDATA[<span style="color:black">� 3<s>�</s> ; As entidades de representa��o referidas no inciso III do <b>caput</b> e no � 2<s>�</s> deste artigo ser�o aquelas regularmente constitu�das h� pelo menos 1 (um) ano antes da publica��o desta Lei Complementar. ;</span>]]>
249 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art2�4"> </a></font></span><font face="Arial" size="2"><span style="color:black">� 4<s>�</s> ; Os Comit�s de que tratam os incisos I e III do <b>caput</b> deste artigo elaborar�o seus regimentos internos mediante resolu��o. ;</span></font></p>]]>
250 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art2�4"> </a></font></span>]]>
251 <![CDATA[<span style="color:black">� 4<s>�</s> ; Os Comit�s de que tratam os incisos I e III do <b>caput</b> deste artigo elaborar�o seus regimentos internos mediante resolu��o. ;</span>]]>
254 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black; text-decoration:line-through"><font size="2"> <a name="art2�5."></a>� 5<u><sup>o</sup></u> O F�rum referido no inciso II do <b>caput </b>deste artigo, que tem por finalidade orientar e assessorar a formula��o e coordena��o da pol�tica nacional de desenvolvimento das microempresas e empresas de pequeno porte, bem como acompanhar e avaliar a sua implanta��o, ser� presidido e coordenado pelo Minist�rio do Desenvolvimento, Ind�stria e Com�rcio Exterior.</font></span></p>]]>
255 <![CDATA[<span style="font-family: Arial; color: black; text-decoration:line-through"><font size="2"> <a name="art2�5."></a>� 5<u><sup>o</sup></u> O F�rum referido no inciso II do <b>caput </b>deste artigo, que tem por finalidade orientar e assessorar a formula��o e coordena��o da pol�tica nacional de desenvolvimento das microempresas e empresas de pequeno porte, bem como acompanhar e avaliar a sua implanta��o, ser� presidido e coordenado pelo Minist�rio do Desenvolvimento, Ind�stria e Com�rcio Exterior.</font></span>]]>
262 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art2�5"></a>� 5<u><sup>o</sup></u> ;O F�rum referido no inciso II do </span><span style="color: black"> caput </span><span style="color: black; font-weight: normal">deste artigo tem por finalidade orientar e assessorar a formula��o e coordena��o da pol�tica nacional de desenvolvimento das microempresas e empresas de pequeno porte, bem como acompanhar e avaliar a sua implanta��o, sendo presidido e coordenado pela Secretaria da Micro e Pequena Empresa da Presid�ncia da Rep�blica. ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/_Ato2011-2014/2013/Lei/L12792.htm#art5">(Reda��o dada pela Lei n� 12.792, de 2013)</a></span></font></p>]]>
266 <![CDATA[<span style="color: black; font-weight: normal"><a name="art2�5"></a>� 5<u><sup>o</sup></u> ;O F�rum referido no inciso II do </span>]]>
267 <![CDATA[<span style="color: black"> caput </span>]]>
268 <![CDATA[<span style="color: black; font-weight: normal">deste artigo tem por finalidade orientar e assessorar a formula��o e coordena��o da pol�tica nacional de desenvolvimento das microempresas e empresas de pequeno porte, bem como acompanhar e avaliar a sua implanta��o, sendo presidido e coordenado pela Secretaria da Micro e Pequena Empresa da Presid�ncia da Rep�blica. ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/_Ato2011-2014/2013/Lei/L12792.htm#art5">(Reda��o dada pela Lei n� 12.792, de 2013)</a></span>]]>
276 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art2�6"></a> </span> <span style="color: black">�</span><span style="color:black"> 6</span><s><span style="color: black">�</span></s><span style="color:black"> ; Ao Comit� de que trata o inciso I do </span><b><span style="color: black">caput</span></b><span style="color:black"> deste artigo compete regulamentar a op��o, exclus�o, tributa��o, fiscaliza��o, arrecada��o, cobran�a, d�vida ativa, recolhimento e demais itens relativos ao regime de que trata o <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art12">art. 12 desta Lei Complementar</a>, observadas as demais disposi��es desta Lei Complementar. ;</span></font></p>]]>
280 <![CDATA[<span style="color: black; font-weight: normal"><a name="art2�6"></a> </span>]]>
281 <![CDATA[<span style="color: black">�</span>]]>
281 <![CDATA[<span style="color:black"> 6</span>]]>
282 <![CDATA[<span style="color: black">�</span>]]>
282 <![CDATA[<span style="color:black"> ; Ao Comit� de que trata o inciso I do </span>]]>
283 <![CDATA[<span style="color: black">caput</span>]]>
283 <![CDATA[<span style="color:black"> deste artigo compete regulamentar a op��o, exclus�o, tributa��o, fiscaliza��o, arrecada��o, cobran�a, d�vida ativa, recolhimento e demais itens relativos ao regime de que trata o <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art12">art. 12 desta Lei Complementar</a>, observadas as demais disposi��es desta Lei Complementar. ;</span>]]>
288 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art2�7"></a> </span> <span style="color:black">� 7<s>�</s> ; Ao Comit� de que trata o inciso III do <b>caput</b> deste artigo compete, na forma da lei, regulamentar a inscri��o, cadastro, abertura, alvar�, arquivamento, licen�as, permiss�o, autoriza��o, registros e demais itens relativos � abertura, legaliza��o e funcionamento de empres�rios e de pessoas jur�dicas de qualquer porte, atividade econ�mica ou composi��o societ�ria. ;</span></font></p>]]>
292 <![CDATA[<span style="color: black; font-weight: normal"><a name="art2�7"></a> </span>]]>
293 <![CDATA[<span style="color:black">� 7<s>�</s> ; Ao Comit� de que trata o inciso III do <b>caput</b> deste artigo compete, na forma da lei, regulamentar a inscri��o, cadastro, abertura, alvar�, arquivamento, licen�as, permiss�o, autoriza��o, registros e demais itens relativos � abertura, legaliza��o e funcionamento de empres�rios e de pessoas jur�dicas de qualquer porte, atividade econ�mica ou composi��o societ�ria. ;</span>]]>
299 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <strike> <span style="color: black; font-weight: normal"><a name="art2�8"></a> </span> </strike><span style="color:black"><strike>� 8</strike><s>�</s><strike> ; Os membros dos Comit�s de que tratam os incisos I e III do <b>caput</b> deste artigo ser�o designados, respectivamente, pelos Ministros de Estado da Fazenda e do Desenvolvimento, Ind�stria e Com�rcio Exterior, mediante indica��o dos �rg�os e entidades vinculados.</strike></span></font></p>]]>
305 <![CDATA[<span style="color: black; font-weight: normal"><a name="art2�8"></a> </span>]]>
306 <![CDATA[<span style="color:black"><strike>� 8</strike><s>�</s><strike> ; Os membros dos Comit�s de que tratam os incisos I e III do <b>caput</b> deste artigo ser�o designados, respectivamente, pelos Ministros de Estado da Fazenda e do Desenvolvimento, Ind�stria e Com�rcio Exterior, mediante indica��o dos �rg�os e entidades vinculados.</strike></span>]]>
311 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <a name="art2�8."></a><span style="font-family: Arial; color: black"> <font size="2">� 8<u><sup>o</sup></u> ;Os membros dos Comit�s de que tratam os incisos I e III do <b>caput</b> deste artigo ser�o designados, respectivamente, pelos Ministros de Estado da Fazenda e da Secretaria da Micro e Pequena Empresa da Presid�ncia da Rep�blica, mediante indica��o dos �rg�os e entidades vinculados. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Reda��o pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
312 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">� 8<u><sup>o</sup></u> ;Os membros dos Comit�s de que tratam os incisos I e III do <b>caput</b> deste artigo ser�o designados, respectivamente, pelos Ministros de Estado da Fazenda e da Secretaria da Micro e Pequena Empresa da Presid�ncia da Rep�blica, mediante indica��o dos �rg�os e entidades vinculados. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Reda��o pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
319 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <font face="Arial" size="2"> <strike> <span style="color: black; font-weight: normal"><a name="art2�9"></a> </span> </strike></font><span style="font-family: Arial; color: black"><font size="2"> � ;9<u><sup>o</sup></u> ;O CGSN poder� determinar, com rela��o � microempresa e � empresa de pequeno porte optante pelo Simples Nacional, a forma, a periodicidade e o prazo: ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
325 <![CDATA[<span style="color: black; font-weight: normal"><a name="art2�9"></a> </span>]]>
326 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> � ;9<u><sup>o</sup></u> ;O CGSN poder� determinar, com rela��o � microempresa e � empresa de pequeno porte optante pelo Simples Nacional, a forma, a periodicidade e o prazo: ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
331 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <font face="Arial" size="2"> <strike> <span style="color: black; font-weight: normal"><a name="art2�9i"></a> </span> </strike></font><span style="font-family: Arial; color: black"><font size="2"> I ;- ;de entrega � Secretaria da Receita Federal do Brasil - RFB de uma �nica declara��o com dados relacionados a fatos geradores, base de c�lculo e valores da contribui��o para a Seguridade Social devida sobre a remunera��o do trabalho, inclusive a descontada dos trabalhadores a servi�o da empresa, do Fundo de Garantia do Tempo de Servi�o - FGTS e outras informa��es de interesse do Minist�rio do Trabalho e Emprego - MTE, do Instituto Nacional do Seguro Social - INSS e do Conselho Curador do FGTS, observado o disposto no � 7<u><sup>o</sup></u> deste artigo; e ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
337 <![CDATA[<span style="color: black; font-weight: normal"><a name="art2�9i"></a> </span>]]>
338 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> I ;- ;de entrega � Secretaria da Receita Federal do Brasil - RFB de uma �nica declara��o com dados relacionados a fatos geradores, base de c�lculo e valores da contribui��o para a Seguridade Social devida sobre a remunera��o do trabalho, inclusive a descontada dos trabalhadores a servi�o da empresa, do Fundo de Garantia do Tempo de Servi�o - FGTS e outras informa��es de interesse do Minist�rio do Trabalho e Emprego - MTE, do Instituto Nacional do Seguro Social - INSS e do Conselho Curador do FGTS, observado o disposto no � 7<u><sup>o</sup></u> deste artigo; e ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
348 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <font face="Arial" size="2"> <strike> <span style="color: black; font-weight: normal"><a name="art2�9ii"></a> </span> </strike></font><span style="font-family: Arial; color: black"><font size="2"> II ;- ;do recolhimento das contribui��es descritas no inciso I e do FGTS. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
354 <![CDATA[<span style="color: black; font-weight: normal"><a name="art2�9ii"></a> </span>]]>
355 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> II ;- ;do recolhimento das contribui��es descritas no inciso I e do FGTS. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
358 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <font face="Arial" size="2"> <strike> <span style="color: black; font-weight: normal"><a name="art2�10"></a> </span> </strike></font><span style="font-family: Arial; color: black"><font size="2"> � ;10. ;O recolhimento de que trata o inciso II do � 9<u><sup>o</sup></u> deste artigo poder� se dar de forma unificada relativamente aos tributos apurados na forma do Simples Nacional. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
364 <![CDATA[<span style="color: black; font-weight: normal"><a name="art2�10"></a> </span>]]>
365 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> � ;10. ;O recolhimento de que trata o inciso II do � 9<u><sup>o</sup></u> deste artigo poder� se dar de forma unificada relativamente aos tributos apurados na forma do Simples Nacional. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
370 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <font face="Arial" size="2"> <strike> <span style="color: black; font-weight: normal"><a name="art2�11"></a> </span> </strike></font><span style="font-family: Arial; color: black"><font size="2"> � ;11. ;A entrega da declara��o de que trata o inciso I do � 9<u><sup>o</sup></u> substituir�, na forma regulamentada pelo CGSN, a obrigatoriedade de entrega de todas as informa��es, formul�rios e declara��es a que est�o sujeitas as demais empresas ou equiparados que contratam trabalhadores, inclusive relativamente ao recolhimento do FGTS, � Rela��o Anual de Informa��es Sociais e ao Cadastro Geral de Empregados e Desempregados. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
376 <![CDATA[<span style="color: black; font-weight: normal"><a name="art2�11"></a> </span>]]>
377 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> � ;11. ;A entrega da declara��o de que trata o inciso I do � 9<u><sup>o</sup></u> substituir�, na forma regulamentada pelo CGSN, a obrigatoriedade de entrega de todas as informa��es, formul�rios e declara��es a que est�o sujeitas as demais empresas ou equiparados que contratam trabalhadores, inclusive relativamente ao recolhimento do FGTS, � Rela��o Anual de Informa��es Sociais e ao Cadastro Geral de Empregados e Desempregados. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
385 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <font face="Arial" size="2"> <strike> <span style="color: black; font-weight: normal"><a name="art2�12"></a> </span> </strike></font><span style="font-family: Arial; color: black"><font size="2"> � ;12. ;Na hip�tese de recolhimento do FGTS na forma do inciso II do � 9<u><sup>o</sup></u> deste artigo, deve-se assegurar a transfer�ncia dos recursos e dos elementos identificadores do recolhimento ao gestor desse fundo para cr�dito na conta vinculada do trabalhador. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
391 <![CDATA[<span style="color: black; font-weight: normal"><a name="art2�12"></a> </span>]]>
392 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> � ;12. ;Na hip�tese de recolhimento do FGTS na forma do inciso II do � 9<u><sup>o</sup></u> deste artigo, deve-se assegurar a transfer�ncia dos recursos e dos elementos identificadores do recolhimento ao gestor desse fundo para cr�dito na conta vinculada do trabalhador. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
398 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <font face="Arial" size="2"> <strike> <span style="color: black; font-weight: normal"><a name="art2�13"></a> </span> </strike></font><span style="font-family: Arial; color: black"><font size="2"> � ;13. ;O documento de que trata o inciso I do � 9<u><sup>o</sup></u> tem car�ter declarat�rio, constituindo instrumento h�bil e suficiente para a exig�ncia dos tributos, contribui��es e dos d�bitos fundi�rios que n�o tenham sido recolhidos resultantes das informa��es nele prestadas. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
404 <![CDATA[<span style="color: black; font-weight: normal"><a name="art2�13"></a> </span>]]>
405 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> � ;13. ;O documento de que trata o inciso I do � 9<u><sup>o</sup></u> tem car�ter declarat�rio, constituindo instrumento h�bil e suficiente para a exig�ncia dos tributos, contribui��es e dos d�bitos fundi�rios que n�o tenham sido recolhidos resultantes das informa��es nele prestadas. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
411 <![CDATA[<h1 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><span style="color:black;font-weight:normal"> CAP�TULO II</span></font></h1>]]>
412 <![CDATA[<span style="color:black;font-weight:normal"> CAP�TULO II</span>]]>
414 <![CDATA[<h1 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><span style="color:black;font-weight:normal">DA DEFINI��O DE MICROEMPRESA E DE EMPRESA DE PEQUENO PORTE</span><span style="color:black"> ;</span></font></h1>]]>
415 <![CDATA[<span style="color:black;font-weight:normal">DA DEFINI��O DE MICROEMPRESA E DE EMPRESA DE PEQUENO PORTE</span>]]>
416 <![CDATA[<span style="color:black"> ;</span>]]>
417 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art3"></a>Art. ;3</span><s><span style="color: black">�</span></s><span style="color:black"> ;Para os efeitos desta Lei Complementar, consideram-se microempresas ou empresas de pequeno porte, a sociedade empres�ria, a sociedade simples, a empresa individual de responsabilidade limitada e o empres�rio a que se refere o </span></font> <span style="font-size: 10.0pt; font-family: Arial,sans-serif; color: black"> <a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/leis/2002/L10406.htm#art966"> art. 966 da Lei n<sup>o</sup> 10.406, de 10 de janeiro de 2002 (C�digo Civil)</a></span><font face="Arial" size="2"><span style="color:black">, devidamente registrados no Registro de Empresas Mercantis ou no Registro Civil de Pessoas Jur�dicas, conforme o caso, desde que:</span></font></p>]]>
418 <![CDATA[<span style="color:black"><a name="art3"></a>Art. ;3</span>]]>
418 <![CDATA[<span style="color: black">�</span>]]>
418 <![CDATA[<span style="color:black"> ;Para os efeitos desta Lei Complementar, consideram-se microempresas ou empresas de pequeno porte, a sociedade empres�ria, a sociedade simples, a empresa individual de responsabilidade limitada e o empres�rio a que se refere o </span>]]>
422 <![CDATA[<span style="font-size: 10.0pt; font-family: Arial,sans-serif; color: black"> <a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/leis/2002/L10406.htm#art966"> art. 966 da Lei n<sup>o</sup> 10.406, de 10 de janeiro de 2002 (C�digo Civil)</a></span>]]>
423 <![CDATA[<a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/leis/2002/L10406.htm#art966"> art. 966 da Lei n<sup>o</sup> 10.406, de 10 de janeiro de 2002 (C�digo Civil)</a>]]>
424 <![CDATA[<span style="color:black">, devidamente registrados no Registro de Empresas Mercantis ou no Registro Civil de Pessoas Jur�dicas, conforme o caso, desde que:</span>]]>
427 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art3i"></a>I ;- ;no caso da microempresa, aufira, em cada ano-calend�rio, receita bruta igual ou inferior a R$ 360.000,00 (trezentos e sessenta mil reais); e</span></font></p>]]>
428 <![CDATA[<span style="color:black"><a name="art3i"></a>I ;- ;no caso da microempresa, aufira, em cada ano-calend�rio, receita bruta igual ou inferior a R$ 360.000,00 (trezentos e sessenta mil reais); e</span>]]>
431 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art3ii"></a>II ;- ;no caso da empresa de pequeno porte, aufira, em cada ano-calend�rio, receita bruta superior a R$ 360.000,00 (trezentos e sessenta mil reais) e igual ou inferior a R$ 3.600.000,00 (tr�s milh�es e seiscentos mil reais). ;</span></font></p>]]>
432 <![CDATA[<span style="color:black"><a name="art3ii"></a>II ;- ;no caso da empresa de pequeno porte, aufira, em cada ano-calend�rio, receita bruta superior a R$ 360.000,00 (trezentos e sessenta mil reais) e igual ou inferior a R$ 3.600.000,00 (tr�s milh�es e seiscentos mil reais). ;</span>]]>
436 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art3�1"></a> </span> <span style="color:black">� 1</span><s><span style="color: black">�</span></s><span style="color:black"> ; Considera-se receita bruta, para fins do disposto no <b>caput</b> deste artigo, o produto da venda de bens e servi�os nas opera��es de conta pr�pria, o pre�o dos servi�os prestados e o resultado nas opera��es em conta alheia, n�o inclu�das as vendas canceladas e os descontos incondicionais concedidos. ;</span></font></p>]]>
440 <![CDATA[<span style="color: black; font-weight: normal"><a name="art3�1"></a> </span>]]>
441 <![CDATA[<span style="color:black">� 1</span>]]>
441 <![CDATA[<span style="color: black">�</span>]]>
441 <![CDATA[<span style="color:black"> ; Considera-se receita bruta, para fins do disposto no <b>caput</b> deste artigo, o produto da venda de bens e servi�os nas opera��es de conta pr�pria, o pre�o dos servi�os prestados e o resultado nas opera��es em conta alheia, n�o inclu�das as vendas canceladas e os descontos incondicionais concedidos. ;</span>]]>
446 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art3�2"></a> </span> <span style="color:black">� 2</span><s><span style="color: black">�</span></s><span style="color:black"> ; No caso de in�cio de atividade no pr�prio ano-calend�rio, o limite a que se refere o <b>caput</b> deste artigo ser� proporcional ao n�mero de meses em que a microempresa ou a empresa de pequeno porte houver exercido atividade, inclusive as fra��es de meses. ;</span></font></p>]]>
450 <![CDATA[<span style="color: black; font-weight: normal"><a name="art3�2"></a> </span>]]>
451 <![CDATA[<span style="color:black">� 2</span>]]>
451 <![CDATA[<span style="color: black">�</span>]]>
451 <![CDATA[<span style="color:black"> ; No caso de in�cio de atividade no pr�prio ano-calend�rio, o limite a que se refere o <b>caput</b> deste artigo ser� proporcional ao n�mero de meses em que a microempresa ou a empresa de pequeno porte houver exercido atividade, inclusive as fra��es de meses. ;</span>]]>
456 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art3�3"></a> </span> <span style="color:black">� 3</span><s><span style="color: black">�</span></s><span style="color:black"> ; O enquadramento do empres�rio ou da sociedade simples ou empres�ria como microempresa ou empresa de pequeno porte bem como o seu desenquadramento n�o implicar�o altera��o, den�ncia ou qualquer restri��o em rela��o a contratos por elas anteriormente firmados. ;</span></font></p>]]>
460 <![CDATA[<span style="color: black; font-weight: normal"><a name="art3�3"></a> </span>]]>
461 <![CDATA[<span style="color:black">� 3</span>]]>
461 <![CDATA[<span style="color: black">�</span>]]>
461 <![CDATA[<span style="color:black"> ; O enquadramento do empres�rio ou da sociedade simples ou empres�ria como microempresa ou empresa de pequeno porte bem como o seu desenquadramento n�o implicar�o altera��o, den�ncia ou qualquer restri��o em rela��o a contratos por elas anteriormente firmados. ;</span>]]>
466 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art3�4"></a> </span> <span style="color: black">�</span><span style="color:black"> 4</span><s><span style="color: black">�</span></s><span style="color:black"> N�o poder� se beneficiar do tratamento jur�dico diferenciado previsto nesta Lei Complementar, inclu�do o regime de que trata o </span></font> <span style="font-family: Arial; color: black"><font size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art12">art. 12 desta Lei Complementar</a></font></span><font face="Arial" size="2"><span style="color:black">, para nenhum efeito legal, a pessoa jur�dica:</span></font></p>]]>
470 <![CDATA[<span style="color: black; font-weight: normal"><a name="art3�4"></a> </span>]]>
471 <![CDATA[<span style="color: black">�</span>]]>
471 <![CDATA[<span style="color:black"> 4</span>]]>
472 <![CDATA[<span style="color: black">�</span>]]>
472 <![CDATA[<span style="color:black"> N�o poder� se beneficiar do tratamento jur�dico diferenciado previsto nesta Lei Complementar, inclu�do o regime de que trata o </span>]]>
475 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art12">art. 12 desta Lei Complementar</a></font></span>]]>
475 <![CDATA[<span style="color:black">, para nenhum efeito legal, a pessoa jur�dica:</span>]]>
477 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art3�4i"></a>I - de cujo capital participe outra pessoa jur�dica;</span></font></p>]]>
478 <![CDATA[<span style="color:black"><a name="art3�4i"></a>I - de cujo capital participe outra pessoa jur�dica;</span>]]>
480 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art3�4ii"></a>II - que seja filial, sucursal, ag�ncia ou representa��o, no Pa�s, de pessoa jur�dica com sede no exterior;</span></font></p>]]>
481 <![CDATA[<span style="color:black"><a name="art3�4ii"></a>II - que seja filial, sucursal, ag�ncia ou representa��o, no Pa�s, de pessoa jur�dica com sede no exterior;</span>]]>
484 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art3�4iii"></a>III - de cujo capital participe pessoa f�sica que seja inscrita como empres�rio ou seja s�cia de outra empresa que receba tratamento jur�dico diferenciado nos termos desta Lei Complementar, desde que a receita bruta global ultrapasse o limite de que trata o inciso II do <b>caput</b> deste artigo;</span></font></p>]]>
485 <![CDATA[<span style="color:black"><a name="art3�4iii"></a>III - de cujo capital participe pessoa f�sica que seja inscrita como empres�rio ou seja s�cia de outra empresa que receba tratamento jur�dico diferenciado nos termos desta Lei Complementar, desde que a receita bruta global ultrapasse o limite de que trata o inciso II do <b>caput</b> deste artigo;</span>]]>
490 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art3�4iv"></a>IV - cujo titular ou s�cio participe com mais de 10% (dez por cento) do capital de outra empresa n�o beneficiada por esta Lei Complementar, desde que a receita bruta global ultrapasse o limite de que trata o inciso II do <b>caput</b> deste artigo;</span></font></p>]]>
491 <![CDATA[<span style="color:black"><a name="art3�4iv"></a>IV - cujo titular ou s�cio participe com mais de 10% (dez por cento) do capital de outra empresa n�o beneficiada por esta Lei Complementar, desde que a receita bruta global ultrapasse o limite de que trata o inciso II do <b>caput</b> deste artigo;</span>]]>
495 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art3�4v"></a>V - cujo s�cio ou titular seja administrador ou equiparado de outra pessoa jur�dica com fins lucrativos, desde que a receita bruta global ultrapasse o limite de que trata o inciso II do <b>caput</b> deste artigo;</span></font></p>]]>
496 <![CDATA[<span style="color:black"><a name="art3�4v"></a>V - cujo s�cio ou titular seja administrador ou equiparado de outra pessoa jur�dica com fins lucrativos, desde que a receita bruta global ultrapasse o limite de que trata o inciso II do <b>caput</b> deste artigo;</span>]]>
500 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art3�4vi"></a>VI - constitu�da sob a forma de cooperativas, salvo as de consumo;</span></font></p>]]>
501 <![CDATA[<span style="color:black"><a name="art3�4vi"></a>VI - constitu�da sob a forma de cooperativas, salvo as de consumo;</span>]]>
503 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art3�4vii"></a>VII - que participe do capital de outra pessoa jur�dica;</span></font></p>]]>
504 <![CDATA[<span style="color:black"><a name="art3�4vii"></a>VII - que participe do capital de outra pessoa jur�dica;</span>]]>
506 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art3�4viii"></a>VIII - que exer�a atividade de banco comercial, de investimentos e de desenvolvimento, de caixa econ�mica, de sociedade de cr�dito, financiamento e investimento ou de cr�dito imobili�rio, de corretora ou de distribuidora de t�tulos, valores mobili�rios e c�mbio, de empresa de arrendamento mercantil, de seguros privados e de capitaliza��o ou de previd�ncia complementar;</span></font></p>]]>
507 <![CDATA[<span style="color:black"><a name="art3�4viii"></a>VIII - que exer�a atividade de banco comercial, de investimentos e de desenvolvimento, de caixa econ�mica, de sociedade de cr�dito, financiamento e investimento ou de cr�dito imobili�rio, de corretora ou de distribuidora de t�tulos, valores mobili�rios e c�mbio, de empresa de arrendamento mercantil, de seguros privados e de capitaliza��o ou de previd�ncia complementar;</span>]]>
513 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art3�4ix"></a>IX - resultante ou remanescente de cis�o ou qualquer outra forma de desmembramento de pessoa jur�dica que tenha ocorrido em um dos 5 (cinco) anos-calend�rio anteriores;</span></font></p>]]>
514 <![CDATA[<span style="color:black"><a name="art3�4ix"></a>IX - resultante ou remanescente de cis�o ou qualquer outra forma de desmembramento de pessoa jur�dica que tenha ocorrido em um dos 5 (cinco) anos-calend�rio anteriores;</span>]]>
517 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art3�4x"></a>X - constitu�da sob a forma de sociedade por a��es.</span></font></p>]]>
518 <![CDATA[<span style="color:black"><a name="art3�4x"></a>X - constitu�da sob a forma de sociedade por a��es.</span>]]>
520 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <a name="art3�4xi"></a><span style="font-family: Arial; color: black"> <font size="2">XI ;- ;cujos titulares ou s�cios guardem, cumulativamente, com o contratante do servi�o, rela��o de pessoalidade, subordina��o e habitualidade. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
521 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">XI ;- ;cujos titulares ou s�cios guardem, cumulativamente, com o contratante do servi�o, rela��o de pessoalidade, subordina��o e habitualidade. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
525 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art3�5"></a> </span></font> <span style="font-family: Arial; color: black"><font size="2">� 5<u><sup>o</sup></u> O disposto nos incisos IV e VII do � 4<u><sup>o</sup></u> deste artigo n�o se aplica � participa��o no capital de cooperativas de cr�dito, bem como em centrais de compras, bolsas de subcontrata��o, no cons�rcio referido no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art50">art. 50 desta Lei Complementar</a> e na sociedade de prop�sito espec�fico prevista no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art56">art. 56 desta Lei Complementar</a>, e em associa��es assemelhadas, sociedades de interesse econ�mico, sociedades de garantia solid�ria e outros tipos de sociedade, que tenham como objetivo social a defesa exclusiva dos interesses econ�micos das microempresas e empresas de pequeno porte.</font></span></p>]]>
529 <![CDATA[<span style="color: black; font-weight: normal"><a name="art3�5"></a> </span>]]>
530 <![CDATA[<span style="font-family: Arial; color: black"><font size="2">� 5<u><sup>o</sup></u> O disposto nos incisos IV e VII do � 4<u><sup>o</sup></u> deste artigo n�o se aplica � participa��o no capital de cooperativas de cr�dito, bem como em centrais de compras, bolsas de subcontrata��o, no cons�rcio referido no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art50">art. 50 desta Lei Complementar</a> e na sociedade de prop�sito espec�fico prevista no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art56">art. 56 desta Lei Complementar</a>, e em associa��es assemelhadas, sociedades de interesse econ�mico, sociedades de garantia solid�ria e outros tipos de sociedade, que tenham como objetivo social a defesa exclusiva dos interesses econ�micos das microempresas e empresas de pequeno porte.</font></span>]]>
541 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art3�6"></a> </span> <span style="color:black">� ;6</span><s><span style="color: black">�</span></s><span style="color: black"> ; ;Na</span><span style="color:black"> hip�tese de a microempresa ou empresa de pequeno porte incorrer em alguma das situa��es previstas nos incisos do � 4</span><u><sup><span style="color: black">o</span></sup></u><span style="color: black">,</span><span style="color:black"> ser� exclu�da do tratamento jur�dico diferenciado previsto nesta Lei Complementar, bem como do regime de que trata o art. 12, com efeitos a partir do m�s seguinte ao que incorrida a situa��o impeditiva.</span></font></p>]]>
545 <![CDATA[<span style="color: black; font-weight: normal"><a name="art3�6"></a> </span>]]>
546 <![CDATA[<span style="color:black">� ;6</span>]]>
546 <![CDATA[<span style="color: black">�</span>]]>
546 <![CDATA[<span style="color: black"> ; ;Na</span>]]>
546 <![CDATA[<span style="color:black"> hip�tese de a microempresa ou empresa de pequeno porte incorrer em alguma das situa��es previstas nos incisos do � 4</span>]]>
548 <![CDATA[<span style="color: black">o</span>]]>
548 <![CDATA[<span style="color: black">,</span>]]>
548 <![CDATA[<span style="color:black"> ser� exclu�da do tratamento jur�dico diferenciado previsto nesta Lei Complementar, bem como do regime de que trata o art. 12, com efeitos a partir do m�s seguinte ao que incorrida a situa��o impeditiva.</span>]]>
552 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art3�7"></a> </span> <span style="color:black">� 7<u><sup>o</sup></u> ; Observado o disposto no � 2<u><sup>o</sup></u> deste artigo, no caso de in�cio de atividades, a microempresa que, no ano-calend�rio, exceder o limite de receita bruta anual previsto no inciso I do <b>caput</b> deste artigo passa, no ano-calend�rio seguinte, � condi��o de empresa de pequeno porte.</span></font></p>]]>
556 <![CDATA[<span style="color: black; font-weight: normal"><a name="art3�7"></a> </span>]]>
557 <![CDATA[<span style="color:black">� 7<u><sup>o</sup></u> ; Observado o disposto no � 2<u><sup>o</sup></u> deste artigo, no caso de in�cio de atividades, a microempresa que, no ano-calend�rio, exceder o limite de receita bruta anual previsto no inciso I do <b>caput</b> deste artigo passa, no ano-calend�rio seguinte, � condi��o de empresa de pequeno porte.</span>]]>
562 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art3�8"></a> </span> <span style="color:black">� 8<u><sup>o</sup></u> ; Observado o disposto no � 2<u><sup>o</sup></u> deste artigo, no caso de in�cio de atividades, a empresa de pequeno porte que, no ano-calend�rio, n�o ultrapassar o limite de receita bruta anual previsto no inciso I do <b>caput</b> deste artigo passa, no ano-calend�rio seguinte, � condi��o de microempresa.</span></font></p>]]>
566 <![CDATA[<span style="color: black; font-weight: normal"><a name="art3�8"></a> </span>]]>
567 <![CDATA[<span style="color:black">� 8<u><sup>o</sup></u> ; Observado o disposto no � 2<u><sup>o</sup></u> deste artigo, no caso de in�cio de atividades, a empresa de pequeno porte que, no ano-calend�rio, n�o ultrapassar o limite de receita bruta anual previsto no inciso I do <b>caput</b> deste artigo passa, no ano-calend�rio seguinte, � condi��o de microempresa.</span>]]>
572 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art3�9"></a> </span> <span style="color:black">� ;9</span><s><span style="color: black">�</span></s><span style="color:black"> ; ;A empresa de pequeno porte que, no ano-calend�rio, exceder o limite de receita bruta anual previsto no inciso II do <b>caput </b>deste artigo fica exclu�da, no m�s subsequente � ocorr�ncia do excesso, do tratamento jur�dico diferenciado previsto nesta Lei Complementar, inclu�do o regime de que trata o </span></font> <span style="font-family: Arial; color: black"><font size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art12">art. 12</a></font></span><font face="Arial" size="2"><span style="color:black">, para todos os efeitos legais, ressalvado o disposto nos �� 9<u><sup>o</sup></u>-A, 10 e 12.</span></font></p>]]>
576 <![CDATA[<span style="color: black; font-weight: normal"><a name="art3�9"></a> </span>]]>
577 <![CDATA[<span style="color:black">� ;9</span>]]>
577 <![CDATA[<span style="color: black">�</span>]]>
577 <![CDATA[<span style="color:black"> ; ;A empresa de pequeno porte que, no ano-calend�rio, exceder o limite de receita bruta anual previsto no inciso II do <b>caput </b>deste artigo fica exclu�da, no m�s subsequente � ocorr�ncia do excesso, do tratamento jur�dico diferenciado previsto nesta Lei Complementar, inclu�do o regime de que trata o </span>]]>
582 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art12">art. 12</a></font></span>]]>
583 <![CDATA[<span style="color:black">, para todos os efeitos legais, ressalvado o disposto nos �� 9<u><sup>o</sup></u>-A, 10 e 12.</span>]]>
586 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art3�9a"></a> </span> <span style="color:black">� ;9<u><sup>o</sup></u>-A. ; ;Os efeitos da exclus�o prevista no � 9<u><sup>o</sup></u> dar-se-�o no ano-calend�rio subsequente se o excesso verificado em rela��o � receita bruta n�o for superior a 20% (vinte por cento) do limite referido no inciso II do <b> caput</b>. </span></font></p>]]>
590 <![CDATA[<span style="color: black; font-weight: normal"><a name="art3�9a"></a> </span>]]>
591 <![CDATA[<span style="color:black">� ;9<u><sup>o</sup></u>-A. ; ;Os efeitos da exclus�o prevista no � 9<u><sup>o</sup></u> dar-se-�o no ano-calend�rio subsequente se o excesso verificado em rela��o � receita bruta n�o for superior a 20% (vinte por cento) do limite referido no inciso II do <b> caput</b>. </span>]]>
596 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art3�10"></a> </span> <span style="color:black">� ;10. ; ;A empresa de pequeno porte que no decurso do ano-calend�rio de in�cio de atividade ultrapassar o limite proporcional de receita bruta de que trata o � 2<u><sup>o</sup></u> estar� exclu�da do tratamento jur�dico diferenciado previsto nesta Lei Complementar, bem como do regime de que trata o </span></font> <span style="font-family: Arial; color: black"><font size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art12">art. 12 desta Lei Complementar</a></font></span><font face="Arial" size="2"><span style="color:black">, com efeitos retroativos ao in�cio de suas atividades.</span></font></p>]]>
600 <![CDATA[<span style="color: black; font-weight: normal"><a name="art3�10"></a> </span>]]>
601 <![CDATA[<span style="color:black">� ;10. ; ;A empresa de pequeno porte que no decurso do ano-calend�rio de in�cio de atividade ultrapassar o limite proporcional de receita bruta de que trata o � 2<u><sup>o</sup></u> estar� exclu�da do tratamento jur�dico diferenciado previsto nesta Lei Complementar, bem como do regime de que trata o </span>]]>
606 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art12">art. 12 desta Lei Complementar</a></font></span>]]>
606 <![CDATA[<span style="color:black">, com efeitos retroativos ao in�cio de suas atividades.</span>]]>
608 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art3�11"></a> </span> <span style="color:black">� ;11. ; ;Na hip�tese de o Distrito Federal, os Estados e os respectivos Munic�pios adotarem um dos limites previstos nos </span></font> <span style="font-family: Arial; color: black"><font size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art19">incisos I e II do <b>caput </b>do art. 19</a> e no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art20">art. 20</a></font></span><font face="Arial" size="2"><span style="color:black">, caso a receita bruta auferida pela empresa durante o ano-calend�rio de in�cio de atividade ultrapasse 1/12 (um doze avos) do limite estabelecido multiplicado pelo n�mero de meses de funcionamento nesse per�odo, a empresa n�o poder� recolher o ICMS e o ISS na forma do Simples Nacional, relativos ao estabelecimento localizado na unidade da federa��o que os houver adotado, com efeitos retroativos ao in�cio de suas atividades.</span></font></p>]]>
612 <![CDATA[<span style="color: black; font-weight: normal"><a name="art3�11"></a> </span>]]>
613 <![CDATA[<span style="color:black">� ;11. ; ;Na hip�tese de o Distrito Federal, os Estados e os respectivos Munic�pios adotarem um dos limites previstos nos </span>]]>
616 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art19">incisos I e II do <b>caput </b>do art. 19</a> e no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art20">art. 20</a></font></span>]]>
617 <![CDATA[<span style="color:black">, caso a receita bruta auferida pela empresa durante o ano-calend�rio de in�cio de atividade ultrapasse 1/12 (um doze avos) do limite estabelecido multiplicado pelo n�mero de meses de funcionamento nesse per�odo, a empresa n�o poder� recolher o ICMS e o ISS na forma do Simples Nacional, relativos ao estabelecimento localizado na unidade da federa��o que os houver adotado, com efeitos retroativos ao in�cio de suas atividades.</span>]]>
624 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art3�12"></a> </span> <span style="color:black">� ;12. ; ;A exclus�o de que trata o � 10 n�o retroagir� ao in�cio das atividades se o excesso verificado em rela��o � receita bruta n�o for superior a 20% (vinte por cento) do respectivo limite referido naquele par�grafo, hip�tese em que os efeitos da exclus�o dar-se-�o no ano-calend�rio subsequente.</span></font></p>]]>
628 <![CDATA[<span style="color: black; font-weight: normal"><a name="art3�12"></a> </span>]]>
629 <![CDATA[<span style="color:black">� ;12. ; ;A exclus�o de que trata o � 10 n�o retroagir� ao in�cio das atividades se o excesso verificado em rela��o � receita bruta n�o for superior a 20% (vinte por cento) do respectivo limite referido naquele par�grafo, hip�tese em que os efeitos da exclus�o dar-se-�o no ano-calend�rio subsequente.</span>]]>
634 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art3�13"></a> </span> <span style="color:black">� ;13. ; ;O impedimento de que trata o � 11 n�o retroagir� ao in�cio das atividades se o excesso verificado em rela��o � receita bruta n�o for superior a 20% (vinte por cento) dos respectivos limites referidos naquele par�grafo, hip�tese em que os efeitos do impedimento ocorrer�o no ano-calend�rio subsequente.</span></font></p>]]>
638 <![CDATA[<span style="color: black; font-weight: normal"><a name="art3�13"></a> </span>]]>
639 <![CDATA[<span style="color:black">� ;13. ; ;O impedimento de que trata o � 11 n�o retroagir� ao in�cio das atividades se o excesso verificado em rela��o � receita bruta n�o for superior a 20% (vinte por cento) dos respectivos limites referidos naquele par�grafo, hip�tese em que os efeitos do impedimento ocorrer�o no ano-calend�rio subsequente.</span>]]>
644 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <strike> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art3�14"></a> </span> <span style="color:black">� ;14. ; ;Para fins de enquadramento como empresa de pequeno porte, poder�o ser auferidas receitas no mercado interno at� o limite previsto no inciso II do <b>caput</b> ou no � 2<u><sup>o</sup></u>, conforme o caso, e, adicionalmente, receitas decorrentes da exporta��o de mercadorias, inclusive quando realizada por meio de comercial exportadora ou da sociedade de prop�sito espec�fico prevista no </span></font> <span style="font-family: Arial; color: black"><font size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art56">art. 56 desta Lei Complementar</a></font></span><font face="Arial" size="2"><span style="color:black">, desde que as receitas de exporta��o tamb�m n�o excedam os referidos limites de receita bruta anual.</span></font></strike></p>]]>
649 <![CDATA[<span style="color: black; font-weight: normal"><a name="art3�14"></a> </span>]]>
650 <![CDATA[<span style="color:black">� ;14. ; ;Para fins de enquadramento como empresa de pequeno porte, poder�o ser auferidas receitas no mercado interno at� o limite previsto no inciso II do <b>caput</b> ou no � 2<u><sup>o</sup></u>, conforme o caso, e, adicionalmente, receitas decorrentes da exporta��o de mercadorias, inclusive quando realizada por meio de comercial exportadora ou da sociedade de prop�sito espec�fico prevista no </span>]]>
656 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art56">art. 56 desta Lei Complementar</a></font></span>]]>
656 <![CDATA[<span style="color:black">, desde que as receitas de exporta��o tamb�m n�o excedam os referidos limites de receita bruta anual.</span>]]>
659 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art3�14."></a>� ;14. ; ;Para fins de enquadramento como microempresa ou empresa de pequeno porte, poder�o ser auferidas receitas no mercado interno at� o limite previsto no inciso II do <b>caput</b> ou no � 2<u><sup>o</sup></u>, conforme o caso, e, adicionalmente, receitas decorrentes da exporta��o de mercadorias ou servi�os, inclusive quando realizada por meio de comercial exportadora ou da sociedade de prop�sito espec�fico prevista no art. 56 desta Lei Complementar, desde que as receitas de exporta��o tamb�m n�o excedam os referidos limites de receita bruta anual. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span></p>]]>
660 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art3�14."></a>� ;14. ; ;Para fins de enquadramento como microempresa ou empresa de pequeno porte, poder�o ser auferidas receitas no mercado interno at� o limite previsto no inciso II do <b>caput</b> ou no � 2<u><sup>o</sup></u>, conforme o caso, e, adicionalmente, receitas decorrentes da exporta��o de mercadorias ou servi�os, inclusive quando realizada por meio de comercial exportadora ou da sociedade de prop�sito espec�fico prevista no art. 56 desta Lei Complementar, desde que as receitas de exporta��o tamb�m n�o excedam os referidos limites de receita bruta anual. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span>]]>
671 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <strike> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art3�15"></a> </span> <span style="color:black">� ;15. ; ;Na hip�tese do � 14, para fins de determina��o da al�quota de que trata o </span></font> <span style="font-family: Arial; color: black"><font size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art18">� 1<u><sup>o</sup></u> do art. 18</a></font></span><font face="Arial" size="2"><span style="color:black">, da base de c�lculo prevista em seu � 3<u><sup>o</sup></u> e das majora��es de al�quotas previstas em seus �� 16, 16-A, 17 e 17-A, ser� considerada a receita bruta total da empresa nos mercados interno e externo.</span></font></strike></p>]]>
676 <![CDATA[<span style="color: black; font-weight: normal"><a name="art3�15"></a> </span>]]>
677 <![CDATA[<span style="color:black">� ;15. ; ;Na hip�tese do � 14, para fins de determina��o da al�quota de que trata o </span>]]>
679 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art18">� 1<u><sup>o</sup></u> do art. 18</a></font></span>]]>
680 <![CDATA[<span style="color:black">, da base de c�lculo prevista em seu � 3<u><sup>o</sup></u> e das majora��es de al�quotas previstas em seus �� 16, 16-A, 17 e 17-A, ser� considerada a receita bruta total da empresa nos mercados interno e externo.</span>]]>
683 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art3�15."></a>� 15. ;Na hip�tese do � 14, para fins de determina��o da al�quota de que trata o � 1<u><sup>o</sup></u> do art. 18, da base de c�lculo prevista em seu � 3<u><sup>o</sup></u> e das majora��es de al�quotas previstas em seus �� 16, 16-A, 17 e 17-A, ser�o consideradas separadamente as receitas brutas auferidas no mercado interno e aquelas decorrentes da exporta��o. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art15ii">(Produ��o de efeito)</a></font></span></p>]]>
684 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art3�15."></a>� 15. ;Na hip�tese do � 14, para fins de determina��o da al�quota de que trata o � 1<u><sup>o</sup></u> do art. 18, da base de c�lculo prevista em seu � 3<u><sup>o</sup></u> e das majora��es de al�quotas previstas em seus �� 16, 16-A, 17 e 17-A, ser�o consideradas separadamente as receitas brutas auferidas no mercado interno e aquelas decorrentes da exporta��o. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art15ii">(Produ��o de efeito)</a></font></span>]]>
692 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"><a name="art3�16"> </a>� ;16. ;O disposto neste artigo ser� regulamentado por resolu��o do CGSN. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
693 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art3�16"> </a>� ;16. ;O disposto neste artigo ser� regulamentado por resolu��o do CGSN. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
696 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"><a name="art3a"> </a>Art. ;3<u><sup>o</sup></u>-A. ;Aplica-se ao produtor rural pessoa f�sica e ao agricultor familiar conceituado na <a href="http://www.planalto.gov.br/ccivil_03/_Ato2004-2006/2006/Lei/L11326.htm">Lei n<u><sup>o</sup></u> 11.326, de 24 de julho de 2006</a>, com situa��o regular na Previd�ncia Social e no Munic�pio que tenham auferido receita bruta anual at� o limite de que trata o inciso II do <b>caput</b> do art. 3<u><sup>o</sup></u> o disposto nos arts. 6<u><sup>o</sup></u> e 7<u><sup>o</sup></u>, nos Cap�tulos V a X, na Se��o IV do Cap�tulo XI e no Cap�tulo XII desta Lei Complementar, ressalvadas as disposi��es da <a href="http://www.planalto.gov.br/ccivil_03/_Ato2007-2010/2008/Lei/L11718.htm">Lei n<u><sup>o</sup></u> 11.718, de 20 de junho de 2008</a>. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
697 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art3a"> </a>Art. ;3<u><sup>o</sup></u>-A. ;Aplica-se ao produtor rural pessoa f�sica e ao agricultor familiar conceituado na <a href="http://www.planalto.gov.br/ccivil_03/_Ato2004-2006/2006/Lei/L11326.htm">Lei n<u><sup>o</sup></u> 11.326, de 24 de julho de 2006</a>, com situa��o regular na Previd�ncia Social e no Munic�pio que tenham auferido receita bruta anual at� o limite de que trata o inciso II do <b>caput</b> do art. 3<u><sup>o</sup></u> o disposto nos arts. 6<u><sup>o</sup></u> e 7<u><sup>o</sup></u>, nos Cap�tulos V a X, na Se��o IV do Cap�tulo XI e no Cap�tulo XII desta Lei Complementar, ressalvadas as disposi��es da <a href="http://www.planalto.gov.br/ccivil_03/_Ato2007-2010/2008/Lei/L11718.htm">Lei n<u><sup>o</sup></u> 11.718, de 20 de junho de 2008</a>. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
709 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"><a name="art3ap"> </a>Par�grafo ;�nico. ; ;A equipara��o de que trata o <b>caput</b> n�o se aplica �s disposi��es do Cap�tulo IV desta Lei Complementar. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
710 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art3ap"> </a>Par�grafo ;�nico. ; ;A equipara��o de que trata o <b>caput</b> n�o se aplica �s disposi��es do Cap�tulo IV desta Lei Complementar. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
714 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"><a name="art3b"> </a>Art. ;3<u><sup>o</sup></u>-B. ; Os dispositivos desta Lei Complementar, com exce��o dos dispostos no Cap�tulo IV, s�o aplic�veis a todas as microempresas e empresas de pequeno porte, assim definidas pelos incisos I e II do <b>caput</b> e � 4<u><sup>o</sup></u> do art. 3<u><sup>o</sup></u>, ainda que n�o enquadradas no regime tribut�rio do Simples Nacional, por veda��o ou por op��o. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
715 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art3b"> </a>Art. ;3<u><sup>o</sup></u>-B. ; Os dispositivos desta Lei Complementar, com exce��o dos dispostos no Cap�tulo IV, s�o aplic�veis a todas as microempresas e empresas de pequeno porte, assim definidas pelos incisos I e II do <b>caput</b> e � 4<u><sup>o</sup></u> do art. 3<u><sup>o</sup></u>, ainda que n�o enquadradas no regime tribut�rio do Simples Nacional, por veda��o ou por op��o. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
722 <![CDATA[<h1 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><span style="color:black;font-weight:normal"> CAP�TULO III</span></font></h1>]]>
723 <![CDATA[<span style="color:black;font-weight:normal"> CAP�TULO III</span>]]>
725 <![CDATA[<h1 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><span style="color:black;font-weight:normal">DA INSCRI��O E DA BAIXA</span></font></h1>]]>
726 <![CDATA[<span style="color:black;font-weight:normal">DA INSCRI��O E DA BAIXA</span>]]>
728 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art4"></a>Art. 4<u><sup>o</sup></u> ; Na elabora��o de normas de sua compet�ncia, os �rg�os e entidades envolvidos na abertura e fechamento de empresas, dos 3 (tr�s) �mbitos de governo, dever�o considerar a unicidade do processo de registro e de legaliza��o de empres�rios e de pessoas jur�dicas, para tanto devendo articular as compet�ncias pr�prias com aquelas dos demais membros, e buscar, em conjunto, compatibilizar e integrar procedimentos, de modo a evitar a duplicidade de exig�ncias e garantir a linearidade do processo, da perspectiva do usu�rio.</span></font></p>]]>
729 <![CDATA[<span style="color:black"><a name="art4"></a>Art. 4<u><sup>o</sup></u> ; Na elabora��o de normas de sua compet�ncia, os �rg�os e entidades envolvidos na abertura e fechamento de empresas, dos 3 (tr�s) �mbitos de governo, dever�o considerar a unicidade do processo de registro e de legaliza��o de empres�rios e de pessoas jur�dicas, para tanto devendo articular as compet�ncias pr�prias com aquelas dos demais membros, e buscar, em conjunto, compatibilizar e integrar procedimentos, de modo a evitar a duplicidade de exig�ncias e garantir a linearidade do processo, da perspectiva do usu�rio.</span>]]>
737 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"> <span style="color:black; text-decoration:line-through"><a name="art4�1"></a>� ;1<u><sup>o</sup></u> ; ;O processo de abertura, registro, altera��o e baixa do Microempreendedor Individual (MEI) de que trata o art. 18-A desta Lei Complementar, bem como qualquer exig�ncia para o in�cio de seu funcionamento, dever�o ter tr�mite especial e simplificado, preferencialmente eletr�nico, opcional para o empreendedor na forma a ser disciplinada pelo CGSIM, observado o seguinte:</span></font></p>]]>
739 <![CDATA[<span style="color:black; text-decoration:line-through"><a name="art4�1"></a>� ;1<u><sup>o</sup></u> ; ;O processo de abertura, registro, altera��o e baixa do Microempreendedor Individual (MEI) de que trata o art. 18-A desta Lei Complementar, bem como qualquer exig�ncia para o in�cio de seu funcionamento, dever�o ter tr�mite especial e simplificado, preferencialmente eletr�nico, opcional para o empreendedor na forma a ser disciplinada pelo CGSIM, observado o seguinte:</span>]]>
745 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <a name="art4�1."></a><span style="font-family: Arial; color: black"> <font size="2">� ;1<u><sup>o</sup></u> ;O processo de abertura, registro, altera��o e baixa da microempresa e empresa de pequeno porte, bem como qualquer exig�ncia para o in�cio de seu funcionamento, dever�o ter tr�mite especial e simplificado, preferencialmente eletr�nico, opcional para o empreendedor, observado o seguinte:</font></span><font face="Arial" size="2"><span style="color:black"> ; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a></span></font></p>]]>
746 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">� ;1<u><sup>o</sup></u> ;O processo de abertura, registro, altera��o e baixa da microempresa e empresa de pequeno porte, bem como qualquer exig�ncia para o in�cio de seu funcionamento, dever�o ter tr�mite especial e simplificado, preferencialmente eletr�nico, opcional para o empreendedor, observado o seguinte:</font></span>]]>
751 <![CDATA[<span style="color:black"> ; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a></span>]]>
753 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art4�1i"></a>I ;- ;poder�o ser dispensados o uso da firma, com a respectiva assinatura aut�grafa, o capital, requerimentos, demais assinaturas, informa��es relativas ao estado civil e regime de bens, bem como remessa de documentos, na forma estabelecida pelo CGSIM; e</span></font></p>]]>
754 <![CDATA[<span style="color:black"><a name="art4�1i"></a>I ;- ;poder�o ser dispensados o uso da firma, com a respectiva assinatura aut�grafa, o capital, requerimentos, demais assinaturas, informa��es relativas ao estado civil e regime de bens, bem como remessa de documentos, na forma estabelecida pelo CGSIM; e</span>]]>
759 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><strike> <a name="art4�1ii"></a>II ;- ;o cadastro fiscal estadual ou municipal poder� ser simplificado ou ter sua exig�ncia postergada, sem preju�zo da possibilidade de emiss�o de documentos fiscais de compra, venda ou presta��o de servi�os, vedada, em qualquer hip�tese, a imposi��o de custos pela autoriza��o para emiss�o, inclusive na modalidade avulsa.</strike></span></font></p>]]>
760 <![CDATA[<span style="color:black"><strike> <a name="art4�1ii"></a>II ;- ;o cadastro fiscal estadual ou municipal poder� ser simplificado ou ter sua exig�ncia postergada, sem preju�zo da possibilidade de emiss�o de documentos fiscais de compra, venda ou presta��o de servi�os, vedada, em qualquer hip�tese, a imposi��o de custos pela autoriza��o para emiss�o, inclusive na modalidade avulsa.</strike></span>]]>
766 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font size="2"><span style="font-family: Arial; color: black"> <a name="art4�1ii."></a>II - (</span><span style="color: black"><font face="Arial"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art16">Revogado</a></font></span><span style="font-family: Arial; color: black">). ; ; ; ; ; ; ; </span></font> <font face="Arial" size="2"><span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Reda��o dada pela Lei Complementar n� 147, de 2014)</a></span></font><span style="font-family: Arial; color: black"><font size="2"> ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15ii">(Produ��o de efeito)</a></font></span></p>]]>
767 <![CDATA[<span style="font-family: Arial; color: black"> <a name="art4�1ii."></a>II - (</span>]]>
768 <![CDATA[<span style="color: black"><font face="Arial"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art16">Revogado</a></font></span>]]>
768 <![CDATA[<span style="font-family: Arial; color: black">). ; ; ; ; ; ; ; </span>]]>
770 <![CDATA[<span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Reda��o dada pela Lei Complementar n� 147, de 2014)</a></span>]]>
771 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15ii">(Produ��o de efeito)</a></font></span>]]>
773 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color: black"><a name="art4�2"></a>�</span><span style="color:black"> 2</span><s><span style="color: black">�</span></s><span style="color:black"> (REVOGADO)</span></font></p>]]>
774 <![CDATA[<span style="color: black"><a name="art4�2"></a>�</span>]]>
774 <![CDATA[<span style="color:black"> 2</span>]]>
775 <![CDATA[<span style="color: black">�</span>]]>
775 <![CDATA[<span style="color:black"> (REVOGADO)</span>]]>
777 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <strike> <font face="Arial" size="2"><span style="color: black"><a name="art4�3"></a>�</span><span style="color:black"> 3</span><span style="color: black">�</span><span style="color:black"> Ficam reduzidos a 0 (zero) os valores referentes a taxas, emolumentos e demais custos relativos � abertura, � inscri��o, ao registro, ao alvar�, � licen�a, ao cadastro e aos demais itens relativos ao disposto nos �� 1</span><span style="color: black">�</span><span style="color:black"> e 2</span><span style="color: black">�</span><span style="color:black"> deste artigo.</span></font></strike></p>]]>
779 <![CDATA[<span style="color: black"><a name="art4�3"></a>�</span>]]>
779 <![CDATA[<span style="color:black"> 3</span>]]>
780 <![CDATA[<span style="color: black">�</span>]]>
780 <![CDATA[<span style="color:black"> Ficam reduzidos a 0 (zero) os valores referentes a taxas, emolumentos e demais custos relativos � abertura, � inscri��o, ao registro, ao alvar�, � licen�a, ao cadastro e aos demais itens relativos ao disposto nos �� 1</span>]]>
783 <![CDATA[<span style="color: black">�</span>]]>
783 <![CDATA[<span style="color:black"> e 2</span>]]>
784 <![CDATA[<span style="color: black">�</span>]]>
784 <![CDATA[<span style="color:black"> deste artigo.</span>]]>
786 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"><a name="art4�3."> </a>� ;3<u><sup>o</sup></u> ;Ressalvado o disposto nesta Lei Complementar, ficam reduzidos a 0 (zero) todos os custos, inclusive pr�vios, relativos � abertura, � inscri��o, ao registro, ao funcionamento, ao alvar�, � licen�a, ao cadastro, �s altera��es e procedimentos de baixa e encerramento e aos demais itens relativos ao Microempreendedor Individual, incluindo os valores referentes a taxas, a emolumentos e a demais contribui��es relativas aos �rg�os de registro, de licenciamento, sindicais, de regulamenta��o, de anota��o de responsabilidade t�cnica, de vistoria e de fiscaliza��o do exerc�cio de profiss�es regulamentadas.</font></span><font size="2"><span style="font-family: Arial; color: black"> ; ; ; ; ; ; ; </span></font> <font face="Arial" size="2"><span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Reda��o dada pela Lei Complementar n� 147, de 2014)</a></span></font></p>]]>
787 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art4�3."> </a>� ;3<u><sup>o</sup></u> ;Ressalvado o disposto nesta Lei Complementar, ficam reduzidos a 0 (zero) todos os custos, inclusive pr�vios, relativos � abertura, � inscri��o, ao registro, ao funcionamento, ao alvar�, � licen�a, ao cadastro, �s altera��es e procedimentos de baixa e encerramento e aos demais itens relativos ao Microempreendedor Individual, incluindo os valores referentes a taxas, a emolumentos e a demais contribui��es relativas aos �rg�os de registro, de licenciamento, sindicais, de regulamenta��o, de anota��o de responsabilidade t�cnica, de vistoria e de fiscaliza��o do exerc�cio de profiss�es regulamentadas.</font></span>]]>
796 <![CDATA[<span style="font-family: Arial; color: black"> ; ; ; ; ; ; ; </span>]]>
798 <![CDATA[<span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Reda��o dada pela Lei Complementar n� 147, de 2014)</a></span>]]>
800 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"><a name="art4�3a"> </a>� ;3<u><sup>o</sup></u>-A. ;O agricultor familiar, definido conforme a <a href="http://www.planalto.gov.br/ccivil_03/_Ato2004-2006/2006/Lei/L11326.htm">Lei n� 11.326, de 24 de julho de 2006</a>, e identificado pela Declara��o de Aptid�o ao Pronaf - DAP f�sica ou jur�dica, bem como o MEI e o empreendedor de economia solid�ria ficam isentos de taxas e outros valores relativos � fiscaliza��o da vigil�ncia sanit�ria.</font></span><font size="2"><span style="font-family: Arial; color: black"> ; ; ; ; ; ; ; </span></font> <font face="Arial" size="2"><span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Inclu�do pela Lei Complementar n� 147, de 2014)</a></span></font></p>]]>
801 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art4�3a"> </a>� ;3<u><sup>o</sup></u>-A. ;O agricultor familiar, definido conforme a <a href="http://www.planalto.gov.br/ccivil_03/_Ato2004-2006/2006/Lei/L11326.htm">Lei n� 11.326, de 24 de julho de 2006</a>, e identificado pela Declara��o de Aptid�o ao Pronaf - DAP f�sica ou jur�dica, bem como o MEI e o empreendedor de economia solid�ria ficam isentos de taxas e outros valores relativos � fiscaliza��o da vigil�ncia sanit�ria.</font></span>]]>
806 <![CDATA[<span style="font-family: Arial; color: black"> ; ; ; ; ; ; ; </span>]]>
808 <![CDATA[<span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Inclu�do pela Lei Complementar n� 147, de 2014)</a></span>]]>
810 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <font face="Arial" size="2"><span style="color: black"><a name="art4�4"></a></span></font> <span style="font-family: Arial; color: black"><font size="2">� ;4<u><sup>o</sup></u> ;No caso do MEI, de que trata o art. 18-A desta Lei Complementar, a cobran�a associativa ou oferta de servi�os privados relativos aos atos de que trata o � 3<u><sup>o</sup></u> deste artigo somente poder� ser efetuada a partir de demanda pr�via do pr�prio MEI, firmado por meio de contrato com assinatura aut�grafa, observando-se que:</font></span><font size="2"><span style="font-family: Arial; color: black"> ; ; ; ; ; ; ; </span></font> <font face="Arial" size="2"><span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Inclu�do pela Lei Complementar n� 147, de 2014)</a></span></font></p>]]>
811 <![CDATA[<span style="color: black"><a name="art4�4"></a></span>]]>
812 <![CDATA[<span style="font-family: Arial; color: black"><font size="2">� ;4<u><sup>o</sup></u> ;No caso do MEI, de que trata o art. 18-A desta Lei Complementar, a cobran�a associativa ou oferta de servi�os privados relativos aos atos de que trata o � 3<u><sup>o</sup></u> deste artigo somente poder� ser efetuada a partir de demanda pr�via do pr�prio MEI, firmado por meio de contrato com assinatura aut�grafa, observando-se que:</font></span>]]>
816 <![CDATA[<span style="font-family: Arial; color: black"> ; ; ; ; ; ; ; </span>]]>
818 <![CDATA[<span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Inclu�do pela Lei Complementar n� 147, de 2014)</a></span>]]>
820 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"><a name="art4�4i"> </a>I ;- ;para a emiss�o de boletos de cobran�a, os bancos p�blicos e privados dever�o exigir das institui��es sindicais e associativas autoriza��o pr�via espec�fica a ser emitida pelo CGSIM;</font></span><font size="2"><span style="font-family: Arial; color: black"> ; ; ; ; ; ; ; </span></font> <font face="Arial" size="2"><span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Inclu�do pela Lei Complementar n� 147, de 2014)</a></span></font></p>]]>
821 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art4�4i"> </a>I ;- ;para a emiss�o de boletos de cobran�a, os bancos p�blicos e privados dever�o exigir das institui��es sindicais e associativas autoriza��o pr�via espec�fica a ser emitida pelo CGSIM;</font></span>]]>
824 <![CDATA[<span style="font-family: Arial; color: black"> ; ; ; ; ; ; ; </span>]]>
826 <![CDATA[<span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Inclu�do pela Lei Complementar n� 147, de 2014)</a></span>]]>
828 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art4�4ii"></a>II ;- ;o desrespeito ao disposto neste par�grafo configurar� vantagem il�cita pelo induzimento ao erro em preju�zo do MEI, aplicando-se as san��es previstas em lei.</font></span><font size="2"><span style="font-family: Arial; color: black"> ; ; ; ; ; ; ; </span></font> <font face="Arial" size="2"><span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Inclu�do pela Lei Complementar n� 147, de 2014)</a></span></font></p>]]>
829 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art4�4ii"></a>II ;- ;o desrespeito ao disposto neste par�grafo configurar� vantagem il�cita pelo induzimento ao erro em preju�zo do MEI, aplicando-se as san��es previstas em lei.</font></span>]]>
832 <![CDATA[<span style="font-family: Arial; color: black"> ; ; ; ; ; ; ; </span>]]>
834 <![CDATA[<span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Inclu�do pela Lei Complementar n� 147, de 2014)</a></span>]]>
836 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <font face="Arial" size="2"><span style="color: black"><a name="art4�5"></a></span></font> <span style="font-family: Arial; color: black"><font size="2">� ;5<u><sup>o</sup></u> ;(VETADO).</font></span><font size="2"><span style="font-family: Arial; color: black"> ; ; ; ; ; ; ; </span></font> <font face="Arial" size="2"><span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Inclu�do pela Lei Complementar n� 147, de 2014)</a></span></font></p>]]>
837 <![CDATA[<span style="color: black"><a name="art4�5"></a></span>]]>
838 <![CDATA[<span style="font-family: Arial; color: black"><font size="2">� ;5<u><sup>o</sup></u> ;(VETADO).</font></span>]]>
839 <![CDATA[<span style="font-family: Arial; color: black"> ; ; ; ; ; ; ; </span>]]>
841 <![CDATA[<span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Inclu�do pela Lei Complementar n� 147, de 2014)</a></span>]]>
843 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art5"></a>Art. 5<u><sup>o</sup></u> ; Os �rg�os e entidades envolvidos na abertura e fechamento de empresas, dos 3 (tr�s) �mbitos de governo, no �mbito de suas atribui��es, dever�o manter � disposi��o dos usu�rios, de forma presencial e pela rede mundial de computadores, informa��es, orienta��es e instrumentos, de forma integrada e consolidada, que permitam pesquisas pr�vias �s etapas de registro ou inscri��o, altera��o e baixa de empres�rios e pessoas jur�dicas, de modo a prover ao usu�rio certeza quanto � documenta��o exig�vel e quanto � viabilidade do registro ou inscri��o.</span></font></p>]]>
844 <![CDATA[<span style="color:black"><a name="art5"></a>Art. 5<u><sup>o</sup></u> ; Os �rg�os e entidades envolvidos na abertura e fechamento de empresas, dos 3 (tr�s) �mbitos de governo, no �mbito de suas atribui��es, dever�o manter � disposi��o dos usu�rios, de forma presencial e pela rede mundial de computadores, informa��es, orienta��es e instrumentos, de forma integrada e consolidada, que permitam pesquisas pr�vias �s etapas de registro ou inscri��o, altera��o e baixa de empres�rios e pessoas jur�dicas, de modo a prover ao usu�rio certeza quanto � documenta��o exig�vel e quanto � viabilidade do registro ou inscri��o.</span>]]>
853 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art5p"></a> </span> <span style="color:black">Par�grafo �nico. ; As pesquisas pr�vias � elabora��o de ato constitutivo ou de sua altera��o dever�o bastar a que o usu�rio seja informado pelos �rg�os e entidades competentes:</span></font></p>]]>
857 <![CDATA[<span style="color: black; font-weight: normal"><a name="art5p"></a> </span>]]>
858 <![CDATA[<span style="color:black">Par�grafo �nico. ; As pesquisas pr�vias � elabora��o de ato constitutivo ou de sua altera��o dever�o bastar a que o usu�rio seja informado pelos �rg�os e entidades competentes:</span>]]>
861 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art5pi"></a>I - da descri��o oficial do endere�o de seu interesse e da possibilidade de exerc�cio da atividade desejada no local escolhido;</span></font></p>]]>
862 <![CDATA[<span style="color:black"><a name="art5pi"></a>I - da descri��o oficial do endere�o de seu interesse e da possibilidade de exerc�cio da atividade desejada no local escolhido;</span>]]>
865 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art5pii"></a>II - de todos os requisitos a serem cumpridos para obten��o de licen�as de autoriza��o de funcionamento, segundo a atividade pretendida, o porte, o grau de risco e a localiza��o; e</span></font></p>]]>
866 <![CDATA[<span style="color:black"><a name="art5pii"></a>II - de todos os requisitos a serem cumpridos para obten��o de licen�as de autoriza��o de funcionamento, segundo a atividade pretendida, o porte, o grau de risco e a localiza��o; e</span>]]>
870 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art5piii"></a>III - da possibilidade de uso do nome empresarial de seu interesse.</span></font></p>]]>
871 <![CDATA[<span style="color:black"><a name="art5piii"></a>III - da possibilidade de uso do nome empresarial de seu interesse.</span>]]>
873 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art6"></a>Art. 6<u><sup>o</sup></u> ; Os requisitos de seguran�a sanit�ria, metrologia, controle ambiental e preven��o contra inc�ndios, para os fins de registro e legaliza��o de empres�rios e pessoas jur�dicas, dever�o ser simplificados, racionalizados e uniformizados pelos �rg�os envolvidos na abertura e fechamento de empresas, no �mbito de suas compet�ncias.</span></font></p>]]>
874 <![CDATA[<span style="color:black"><a name="art6"></a>Art. 6<u><sup>o</sup></u> ; Os requisitos de seguran�a sanit�ria, metrologia, controle ambiental e preven��o contra inc�ndios, para os fins de registro e legaliza��o de empres�rios e pessoas jur�dicas, dever�o ser simplificados, racionalizados e uniformizados pelos �rg�os envolvidos na abertura e fechamento de empresas, no �mbito de suas compet�ncias.</span>]]>
880 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art6�1"></a> </span> <span style="color:black">� 1<u><sup>o</sup></u> ; Os �rg�os e entidades envolvidos na abertura e fechamento de empresas que sejam respons�veis pela emiss�o de licen�as e autoriza��es de funcionamento ; somente realizar�o vistorias ap�s o in�cio de opera��o do estabelecimento, quando a atividade, por sua natureza, comportar grau de risco compat�vel com esse procedimento.</span></font></p>]]>
884 <![CDATA[<span style="color: black; font-weight: normal"><a name="art6�1"></a> </span>]]>
885 <![CDATA[<span style="color:black">� 1<u><sup>o</sup></u> ; Os �rg�os e entidades envolvidos na abertura e fechamento de empresas que sejam respons�veis pela emiss�o de licen�as e autoriza��es de funcionamento ; somente realizar�o vistorias ap�s o in�cio de opera��o do estabelecimento, quando a atividade, por sua natureza, comportar grau de risco compat�vel com esse procedimento.</span>]]>
891 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art6�2"></a> </span> <span style="color:black">� 2<u><sup>o</sup></u> ; Os �rg�os e entidades competentes definir�o, em 6 (seis) meses, contados da publica��o desta Lei Complementar, as atividades cujo grau de risco seja considerado alto e que exigir�o vistoria pr�via.</span></font></p>]]>
895 <![CDATA[<span style="color: black; font-weight: normal"><a name="art6�2"></a> </span>]]>
896 <![CDATA[<span style="color:black">� 2<u><sup>o</sup></u> ; Os �rg�os e entidades competentes definir�o, em 6 (seis) meses, contados da publica��o desta Lei Complementar, as atividades cujo grau de risco seja considerado alto e que exigir�o vistoria pr�via.</span>]]>
900 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"><a name="art6�3"> </a>� ;3<u><sup>o</sup></u> ;Na falta de legisla��o estadual, distrital ou municipal espec�fica relativa � defini��o do grau de risco da atividade aplicar-se-� resolu��o do CGSIM.</font></span><font size="2"><span style="font-family: Arial; color: black"> ; ; ; ; ; ; ; </span></font> <font face="Arial" size="2"><span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Inclu�do pela Lei Complementar n� 147, de 2014)</a></span></font></p>]]>
901 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art6�3"> </a>� ;3<u><sup>o</sup></u> ;Na falta de legisla��o estadual, distrital ou municipal espec�fica relativa � defini��o do grau de risco da atividade aplicar-se-� resolu��o do CGSIM.</font></span>]]>
904 <![CDATA[<span style="font-family: Arial; color: black"> ; ; ; ; ; ; ; </span>]]>
906 <![CDATA[<span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Inclu�do pela Lei Complementar n� 147, de 2014)</a></span>]]>
908 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"><a name="art6�4"> </a>� ;4<u><sup>o</sup></u> ;A classifica��o de baixo grau de risco permite ao empres�rio ou � pessoa jur�dica a obten��o do licenciamento de atividade mediante o simples fornecimento de dados e a substitui��o da comprova��o pr�via do cumprimento de exig�ncias e restri��es por declara��es do titular ou respons�vel.</font></span><font size="2"><span style="font-family: Arial; color: black"> ; ; ; ; ; ; ; </span></font> <font face="Arial" size="2"><span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Inclu�do pela Lei Complementar n� 147, de 2014)</a></span></font></p>]]>
909 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art6�4"> </a>� ;4<u><sup>o</sup></u> ;A classifica��o de baixo grau de risco permite ao empres�rio ou � pessoa jur�dica a obten��o do licenciamento de atividade mediante o simples fornecimento de dados e a substitui��o da comprova��o pr�via do cumprimento de exig�ncias e restri��es por declara��es do titular ou respons�vel.</font></span>]]>
914 <![CDATA[<span style="font-family: Arial; color: black"> ; ; ; ; ; ; ; </span>]]>
916 <![CDATA[<span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Inclu�do pela Lei Complementar n� 147, de 2014)</a></span>]]>
918 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"><a name="art6�5"> </a>� ;5<u><sup>o</sup></u> ;O disposto neste artigo n�o � impeditivo da inscri��o fiscal.</font></span><font size="2"><span style="font-family: Arial; color: black"> ; ; ; ; ; ; ; </span></font> <font face="Arial" size="2"><span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Inclu�do pela Lei Complementar n� 147, de 2014)</a></span></font></p>]]>
919 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art6�5"> </a>� ;5<u><sup>o</sup></u> ;O disposto neste artigo n�o � impeditivo da inscri��o fiscal.</font></span>]]>
921 <![CDATA[<span style="font-family: Arial; color: black"> ; ; ; ; ; ; ; </span>]]>
923 <![CDATA[<span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Inclu�do pela Lei Complementar n� 147, de 2014)</a></span>]]>
925 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art7"></a>Art. 7<u><sup>o</sup></u> ; Exceto nos casos em que o grau de risco da atividade seja considerado alto, os Munic�pios emitir�o Alvar� de Funcionamento Provis�rio, que permitir� o in�cio de opera��o do estabelecimento imediatamente ap�s o ato de registro.</span></font></p>]]>
926 <![CDATA[<span style="color:black"><a name="art7"></a>Art. 7<u><sup>o</sup></u> ; Exceto nos casos em que o grau de risco da atividade seja considerado alto, os Munic�pios emitir�o Alvar� de Funcionamento Provis�rio, que permitir� o in�cio de opera��o do estabelecimento imediatamente ap�s o ato de registro.</span>]]>
930 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color: black"><a name="art7p"></a>Par�grafo</span><span style="color:black"> �nico. ; Nos casos referidos no </span><b><span style="color: black">caput</span></b><span style="color:black"> deste artigo, poder� o Munic�pio conceder Alvar� de Funcionamento Provis�rio para o microempreendedor individual, para microempresas e para empresas de pequeno porte:</span></font></p>]]>
931 <![CDATA[<span style="color: black"><a name="art7p"></a>Par�grafo</span>]]>
931 <![CDATA[<span style="color:black"> �nico. ; Nos casos referidos no </span>]]>
932 <![CDATA[<span style="color: black">caput</span>]]>
932 <![CDATA[<span style="color:black"> deste artigo, poder� o Munic�pio conceder Alvar� de Funcionamento Provis�rio para o microempreendedor individual, para microempresas e para empresas de pequeno porte:</span>]]>
936 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"> <span style="color:black; text-decoration:line-through"><a name="art7pi"></a>I - instaladas em �reas desprovidas de regula��o fundi�ria legal ou com regulamenta��o prec�ria; ou</span></font></p>]]>
938 <![CDATA[<span style="color:black; text-decoration:line-through"><a name="art7pi"></a>I - instaladas em �reas desprovidas de regula��o fundi�ria legal ou com regulamenta��o prec�ria; ou</span>]]>
940 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <a name="art7pi."></a><span style="font-family: Arial; color: black"> <font size="2">I ;- ;instaladas em �rea ou edifica��o desprovidas de regula��o fundi�ria e imobili�ria, inclusive habite-se; ou</font></span><font size="2"><span style="font-family: Arial; color: black"> ; ; ; ; ; ; ; </span></font> <font face="Arial" size="2"><span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Inclu�do pela Lei Complementar n� 147, de 2014)</a></span></font></p>]]>
941 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">I ;- ;instaladas em �rea ou edifica��o desprovidas de regula��o fundi�ria e imobili�ria, inclusive habite-se; ou</font></span>]]>
943 <![CDATA[<span style="font-family: Arial; color: black"> ; ; ; ; ; ; ; </span>]]>
945 <![CDATA[<span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Inclu�do pela Lei Complementar n� 147, de 2014)</a></span>]]>
947 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art7pii"></a>II - em resid�ncia do microempreendedor individual ou do titular ou s�cio da microempresa ou empresa de pequeno porte, na hip�tese em que a atividade n�o gere grande circula��o de pessoas.</span></font></p>]]>
948 <![CDATA[<span style="color:black"><a name="art7pii"></a>II - em resid�ncia do microempreendedor individual ou do titular ou s�cio da microempresa ou empresa de pequeno porte, na hip�tese em que a atividade n�o gere grande circula��o de pessoas.</span>]]>
952 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color:black; text-decoration:line-through"><a name="art8"></a>Art. 8<u><sup>o</sup></u> ; Ser� assegurado aos empres�rios entrada �nica de dados cadastrais e de documentos, resguardada a independ�ncia das bases de dados e observada a necessidade de informa��es por parte dos �rg�os e entidades que as integrem. ;</span></font></p>]]>
954 <![CDATA[<span style="color:black; text-decoration:line-through"><a name="art8"></a>Art. 8<u><sup>o</sup></u> ; Ser� assegurado aos empres�rios entrada �nica de dados cadastrais e de documentos, resguardada a independ�ncia das bases de dados e observada a necessidade de informa��es por parte dos �rg�os e entidades que as integrem. ;</span>]]>
958 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <a name="art8."></a><span style="font-family: Arial; color: black"> <font size="2">Art. ;8<u><sup>o</sup></u> ;Ser� assegurado aos empres�rios e pessoas jur�dicas:</font></span><font size="2"><span style="font-family: Arial; color: black"> ; ; ; ; ; ; ; </span></font> <font face="Arial" size="2"><span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Reda��o dada pela Lei Complementar n� 147, de 2014)</a></span></font></p>]]>
959 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">Art. ;8<u><sup>o</sup></u> ;Ser� assegurado aos empres�rios e pessoas jur�dicas:</font></span>]]>
961 <![CDATA[<span style="font-family: Arial; color: black"> ; ; ; ; ; ; ; </span>]]>
963 <![CDATA[<span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Reda��o dada pela Lei Complementar n� 147, de 2014)</a></span>]]>
965 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"><a name="art8i"> </a>I ;- ;entrada �nica de dados e documentos;</font></span><font size="2"><span style="font-family: Arial; color: black"> ; ; ; ; ; ; ; </span></font> <font face="Arial" size="2"><span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Inclu�do pela Lei Complementar n� 147, de 2014)</a></span></font></p>]]>
966 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art8i"> </a>I ;- ;entrada �nica de dados e documentos;</font></span>]]>
967 <![CDATA[<span style="font-family: Arial; color: black"> ; ; ; ; ; ; ; </span>]]>
969 <![CDATA[<span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Inclu�do pela Lei Complementar n� 147, de 2014)</a></span>]]>
971 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"><a name="art8ii"> </a>II ;- ;processo de registro e legaliza��o integrado entre os �rg�os e entes envolvidos, por meio de sistema informatizado que garanta:</font></span><font size="2"><span style="font-family: Arial; color: black"> ; ; ; ; ; ; ; </span></font> <font face="Arial" size="2"><span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Inclu�do pela Lei Complementar n� 147, de 2014)</a></span></font></p>]]>
972 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art8ii"> </a>II ;- ;processo de registro e legaliza��o integrado entre os �rg�os e entes envolvidos, por meio de sistema informatizado que garanta:</font></span>]]>
974 <![CDATA[<span style="font-family: Arial; color: black"> ; ; ; ; ; ; ; </span>]]>
976 <![CDATA[<span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Inclu�do pela Lei Complementar n� 147, de 2014)</a></span>]]>
978 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"><a name="art8iia"> </a>a) ;sequenciamento das seguintes etapas: consulta pr�via de nome empresarial e de viabilidade de localiza��o, registro empresarial, inscri��es fiscais e licenciamento de atividade;</font></span><font size="2"><span style="font-family: Arial; color: black"> ; ; ; ; ; ; ; </span></font> <font face="Arial" size="2"><span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Inclu�do pela Lei Complementar n� 147, de 2014)</a></span></font></p>]]>
979 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art8iia"> </a>a) ;sequenciamento das seguintes etapas: consulta pr�via de nome empresarial e de viabilidade de localiza��o, registro empresarial, inscri��es fiscais e licenciamento de atividade;</font></span>]]>
982 <![CDATA[<span style="font-family: Arial; color: black"> ; ; ; ; ; ; ; </span>]]>
984 <![CDATA[<span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Inclu�do pela Lei Complementar n� 147, de 2014)</a></span>]]>
986 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"><a name="art8iib"> </a>b) cria��o da base nacional cadastral �nica de empresas;</font></span><font size="2"><span style="font-family: Arial; color: black"> ; ; ; ; ; ; ; </span></font> <font face="Arial" size="2"><span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Inclu�do pela Lei Complementar n� 147, de 2014)</a></span></font></p>]]>
987 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art8iib"> </a>b) cria��o da base nacional cadastral �nica de empresas;</font></span>]]>
988 <![CDATA[<span style="font-family: Arial; color: black"> ; ; ; ; ; ; ; </span>]]>
990 <![CDATA[<span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Inclu�do pela Lei Complementar n� 147, de 2014)</a></span>]]>
992 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"><a name="art8iii"> </a>III ;- ;identifica��o nacional cadastral �nica que corresponder� ao n�mero de inscri��o no Cadastro Nacional de Pessoas Jur�dicas - CNPJ.</font></span><font size="2"><span style="font-family: Arial; color: black"> ; ; ; ; ; ; ; </span></font> <font face="Arial" size="2"><span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Inclu�do pela Lei Complementar n� 147, de 2014)</a></span></font></p>]]>
993 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art8iii"> </a>III ;- ;identifica��o nacional cadastral �nica que corresponder� ao n�mero de inscri��o no Cadastro Nacional de Pessoas Jur�dicas - CNPJ.</font></span>]]>
995 <![CDATA[<span style="font-family: Arial; color: black"> ; ; ; ; ; ; ; </span>]]>
997 <![CDATA[<span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Inclu�do pela Lei Complementar n� 147, de 2014)</a></span>]]>
999 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"><a name="art8�1"> </a>� ;1<u><sup>o</sup></u> ; ;O sistema de que trata o inciso II do <b>caput</b> deve garantir aos �rg�os e entidades integrados:</font></span><font size="2"><span style="font-family: Arial; color: black"> ; ; ; ; ; ; ; </span></font> <font face="Arial" size="2"><span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Inclu�do pela Lei Complementar n� 147, de 2014)</a></span></font></p>]]>
1000 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art8�1"> </a>� ;1<u><sup>o</sup></u> ; ;O sistema de que trata o inciso II do <b>caput</b> deve garantir aos �rg�os e entidades integrados:</font></span>]]>
1002 <![CDATA[<span style="font-family: Arial; color: black"> ; ; ; ; ; ; ; </span>]]>
1004 <![CDATA[<span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Inclu�do pela Lei Complementar n� 147, de 2014)</a></span>]]>
1006 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"><a name="art8�1i"> </a>I - ;compartilhamento irrestrito dos dados da base nacional �nica de empresas;</font></span><font size="2"><span style="font-family: Arial; color: black"> ; ; ; ; ; ; ; </span></font> <font face="Arial" size="2"><span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Inclu�do pela Lei Complementar n� 147, de 2014)</a></span></font></p>]]>
1007 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art8�1i"> </a>I - ;compartilhamento irrestrito dos dados da base nacional �nica de empresas;</font></span>]]>
1009 <![CDATA[<span style="font-family: Arial; color: black"> ; ; ; ; ; ; ; </span>]]>
1011 <![CDATA[<span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Inclu�do pela Lei Complementar n� 147, de 2014)</a></span>]]>
1013 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art8�1ii"></a>II - ;autonomia na defini��o das regras para comprova��o do cumprimento de exig�ncias nas respectivas etapas do processo.</font></span><font size="2"><span style="font-family: Arial; color: black"> ; ; ; ; ; ; ; </span></font> <font face="Arial" size="2"><span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Inclu�do pela Lei Complementar n� 147, de 2014)</a></span></font></p>]]>
1014 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art8�1ii"></a>II - ;autonomia na defini��o das regras para comprova��o do cumprimento de exig�ncias nas respectivas etapas do processo.</font></span>]]>
1016 <![CDATA[<span style="font-family: Arial; color: black"> ; ; ; ; ; ; ; </span>]]>
1018 <![CDATA[<span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Inclu�do pela Lei Complementar n� 147, de 2014)</a></span>]]>
1020 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"><a name="art8�2"> </a>� ;2<u><sup>o</sup></u> ;A identifica��o nacional cadastral �nica substituir� para todos os efeitos as demais inscri��es, sejam elas federais, estaduais ou municipais, ap�s a implanta��o do sistema a que se refere o inciso II do <b> caput</b>, no prazo e na forma estabelecidos pelo CGSIM.</font></span><font size="2"><span style="font-family: Arial; color: black"> ; ; ; ; ; ; ; </span></font> <font face="Arial" size="2"><span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Inclu�do pela Lei Complementar n� 147, de 2014)</a></span></font></p>]]>
1021 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art8�2"> </a>� ;2<u><sup>o</sup></u> ;A identifica��o nacional cadastral �nica substituir� para todos os efeitos as demais inscri��es, sejam elas federais, estaduais ou municipais, ap�s a implanta��o do sistema a que se refere o inciso II do <b> caput</b>, no prazo e na forma estabelecidos pelo CGSIM.</font></span>]]>
1025 <![CDATA[<span style="font-family: Arial; color: black"> ; ; ; ; ; ; ; </span>]]>
1027 <![CDATA[<span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Inclu�do pela Lei Complementar n� 147, de 2014)</a></span>]]>
1029 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"><a name="art8�3"> </a>� ;3<u><sup>o</sup></u> ;� vedado aos �rg�os e entidades integrados ao sistema informatizado de que trata o inciso II do <b>caput</b> o estabelecimento de exig�ncias n�o previstas em lei.</font></span><font size="2"><span style="font-family: Arial; color: black"> ; ; ; ; ; ; ; </span></font> <font face="Arial" size="2"><span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Inclu�do pela Lei Complementar n� 147, de 2014)</a></span></font></p>]]>
1030 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art8�3"> </a>� ;3<u><sup>o</sup></u> ;� vedado aos �rg�os e entidades integrados ao sistema informatizado de que trata o inciso II do <b>caput</b> o estabelecimento de exig�ncias n�o previstas em lei.</font></span>]]>
1033 <![CDATA[<span style="font-family: Arial; color: black"> ; ; ; ; ; ; ; </span>]]>
1035 <![CDATA[<span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Inclu�do pela Lei Complementar n� 147, de 2014)</a></span>]]>
1037 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"><a name="art8�4"> </a>� ;4<u><sup>o</sup></u> ; ;A coordena��o do desenvolvimento e da implanta��o do sistema de que trata o inciso II do <b>caput</b> ficar� a cargo do CGSIM.</font></span><font size="2"><span style="font-family: Arial; color: black"> ; ; ; ; ; ; ; </span></font> <font face="Arial" size="2"><span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Inclu�do pela Lei Complementar n� 147, de 2014)</a></span></font></p>]]>
1038 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art8�4"> </a>� ;4<u><sup>o</sup></u> ; ;A coordena��o do desenvolvimento e da implanta��o do sistema de que trata o inciso II do <b>caput</b> ficar� a cargo do CGSIM.</font></span>]]>
1040 <![CDATA[<span style="font-family: Arial; color: black"> ; ; ; ; ; ; ; </span>]]>
1042 <![CDATA[<span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Inclu�do pela Lei Complementar n� 147, de 2014)</a></span>]]>
1044 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color:black; text-decoration:line-through"><a name="art9"></a>Art. 9<u><sup>o</sup></u> ; O registro dos atos constitutivos, de suas altera��es e extin��es (baixas), referentes a empres�rios e pessoas jur�dicas em qualquer �rg�o envolvido no registro empresarial e na abertura da empresa, dos 3 (tr�s) �mbitos de governo, ocorrer� independentemente da regularidade de obriga��es tribut�rias, previdenci�rias ou trabalhistas, principais ou acess�rias, do empres�rio, da sociedade, dos s�cios, dos administradores ou de empresas de que participem, sem preju�zo das responsabilidades do empres�rio, dos s�cios ou dos administradores por tais obriga��es, apuradas antes ou ap�s o ato de extin��o.</span></font></p>]]>
1046 <![CDATA[<span style="color:black; text-decoration:line-through"><a name="art9"></a>Art. 9<u><sup>o</sup></u> ; O registro dos atos constitutivos, de suas altera��es e extin��es (baixas), referentes a empres�rios e pessoas jur�dicas em qualquer �rg�o envolvido no registro empresarial e na abertura da empresa, dos 3 (tr�s) �mbitos de governo, ocorrer� independentemente da regularidade de obriga��es tribut�rias, previdenci�rias ou trabalhistas, principais ou acess�rias, do empres�rio, da sociedade, dos s�cios, dos administradores ou de empresas de que participem, sem preju�zo das responsabilidades do empres�rio, dos s�cios ou dos administradores por tais obriga��es, apuradas antes ou ap�s o ato de extin��o.</span>]]>
1055 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art9."> </a>Art. ;9<u><sup>o</sup></u> ;O registro dos atos constitutivos, de suas altera��es e extin��es (baixas), referentes a empres�rios e pessoas jur�dicas em qualquer �rg�o dos 3 (tr�s) ; �mbitos de governo ocorrer� independentemente da regularidade de obriga��es tribut�rias, previdenci�rias ou trabalhistas, principais ou acess�rias, do empres�rio, da sociedade, dos s�cios, dos administradores ou de empresas de que participem, sem preju�zo das responsabilidades do empres�rio, dos titulares, dos s�cios ou dos administradores por tais obriga��es, apuradas antes ou ap�s o ato de extin��o.</font></span><font size="2"><span style="font-family: Arial; color: black"> ; ; ; ; ; ; </span></font> <font face="Arial" size="2"><span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Reda��o dada pela Lei Complementar n� 147, de 2014)</a></span></font></p>]]>
1056 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art9."> </a>Art. ;9<u><sup>o</sup></u> ;O registro dos atos constitutivos, de suas altera��es e extin��es (baixas), referentes a empres�rios e pessoas jur�dicas em qualquer �rg�o dos 3 (tr�s) ; �mbitos de governo ocorrer� independentemente da regularidade de obriga��es tribut�rias, previdenci�rias ou trabalhistas, principais ou acess�rias, do empres�rio, da sociedade, dos s�cios, dos administradores ou de empresas de que participem, sem preju�zo das responsabilidades do empres�rio, dos titulares, dos s�cios ou dos administradores por tais obriga��es, apuradas antes ou ap�s o ato de extin��o.</font></span>]]>
1064 <![CDATA[<span style="font-family: Arial; color: black"> ; ; ; ; ; ; </span>]]>
1066 <![CDATA[<span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Reda��o dada pela Lei Complementar n� 147, de 2014)</a></span>]]>
1068 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art9�1"></a>� 1<u><sup>o</sup></u> ; O arquivamento, nos �rg�os de registro, dos atos constitutivos de empres�rios, de sociedades empres�rias e de demais equiparados que se enquadrarem como microempresa ou empresa de pequeno porte bem como o arquivamento de suas altera��es s�o dispensados das seguintes exig�ncias:</span></font></p>]]>
1069 <![CDATA[<span style="color:black"><a name="art9�1"></a>� 1<u><sup>o</sup></u> ; O arquivamento, nos �rg�os de registro, dos atos constitutivos de empres�rios, de sociedades empres�rias e de demais equiparados que se enquadrarem como microempresa ou empresa de pequeno porte bem como o arquivamento de suas altera��es s�o dispensados das seguintes exig�ncias:</span>]]>
1074 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art9�1i"></a>I - certid�o de inexist�ncia de condena��o criminal, que ser� substitu�da por declara��o do titular ou administrador, firmada sob as penas da lei, de n�o estar impedido de exercer atividade mercantil ou a administra��o de sociedade, em virtude de condena��o criminal;</span></font></p>]]>
1075 <![CDATA[<span style="color:black"><a name="art9�1i"></a>I - certid�o de inexist�ncia de condena��o criminal, que ser� substitu�da por declara��o do titular ou administrador, firmada sob as penas da lei, de n�o estar impedido de exercer atividade mercantil ou a administra��o de sociedade, em virtude de condena��o criminal;</span>]]>
1080 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art9�1ii"></a>II - prova de quita��o, regularidade ou inexist�ncia de d�bito referente a tributo ou contribui��o de qualquer natureza. </span></font></p>]]>
1081 <![CDATA[<span style="color:black"><a name="art9�1ii"></a>II - prova de quita��o, regularidade ou inexist�ncia de d�bito referente a tributo ou contribui��o de qualquer natureza. </span>]]>
1084 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art9�2"></a>� 2<u><sup>o</sup></u> ; N�o se aplica �s microempresas e �s empresas de pequeno porte o disposto no </span></font> <span style="font-size: 10.0pt; font-family: Arial,sans-serif"> <a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/leis/L8906.htm#art1�2"> � ;2<sup>o</sup> do art. 1<sup>o</sup> da Lei n<sup>o</sup> 8.906, de 4 de julho de 1994</a></span><font face="Arial" size="2"><span style="color:black">.</span></font></p>]]>
1085 <![CDATA[<span style="color:black"><a name="art9�2"></a>� 2<u><sup>o</sup></u> ; N�o se aplica �s microempresas e �s empresas de pequeno porte o disposto no </span>]]>
1087 <![CDATA[<span style="font-size: 10.0pt; font-family: Arial,sans-serif"> <a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/leis/L8906.htm#art1�2"> � ;2<sup>o</sup> do art. 1<sup>o</sup> da Lei n<sup>o</sup> 8.906, de 4 de julho de 1994</a></span>]]>
1088 <![CDATA[<a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/leis/L8906.htm#art1�2"> � ;2<sup>o</sup> do art. 1<sup>o</sup> da Lei n<sup>o</sup> 8.906, de 4 de julho de 1994</a>]]>
1090 <![CDATA[<span style="color:black">.</span>]]>
1091 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <strike> <font face="Arial" size="2"><span style="color:black"><a name="art9�3"></a> </span> <span style="color: black">� ;3</span><span style="color:black">�</span><span style="color: black"> ; ;No</span><span style="color:black"> caso de exist�ncia de obriga��es tribut�rias, previdenci�rias ou trabalhistas referidas no </span><b><span style="color: black">caput</span></b><span style="color: black">,</span><span style="color:black"> o titular, o s�cio ou o administrador da microempresa e da empresa de pequeno porte que se encontre sem movimento h� mais de 12 (doze) meses poder� solicitar a baixa nos registros dos �rg�os p�blicos federais, estaduais e municipais independentemente do pagamento de d�bitos tribut�rios, taxas ou multas devidas pelo atraso na entrega das respectivas declara��es nesses per�odos, observado o disposto nos �� 4� e 5�</span><span style="color: black">.</span></font></strike><font face="Arial" size="2"><span style="color:black"> </span></font></p>]]>
1093 <![CDATA[<span style="color:black"><a name="art9�3"></a> </span>]]>
1094 <![CDATA[<span style="color: black">� ;3</span>]]>
1094 <![CDATA[<span style="color:black">�</span>]]>
1094 <![CDATA[<span style="color: black"> ; ;No</span>]]>
1094 <![CDATA[<span style="color:black"> caso de exist�ncia de obriga��es tribut�rias, previdenci�rias ou trabalhistas referidas no </span>]]>
1096 <![CDATA[<span style="color: black">caput</span>]]>
1096 <![CDATA[<span style="color: black">,</span>]]>
1096 <![CDATA[<span style="color:black"> o titular, o s�cio ou o administrador da microempresa e da empresa de pequeno porte que se encontre sem movimento h� mais de 12 (doze) meses poder� solicitar a baixa nos registros dos �rg�os p�blicos federais, estaduais e municipais independentemente do pagamento de d�bitos tribut�rios, taxas ou multas devidas pelo atraso na entrega das respectivas declara��es nesses per�odos, observado o disposto nos �� 4� e 5�</span>]]>
1102 <![CDATA[<span style="color: black">.</span>]]>
1102 <![CDATA[<span style="color:black"> </span>]]>
1103 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font size="2"><span style="font-family: Arial; color: black"><a name="art9�3."> </a>� ;3<u><sup>o</sup></u> ;(</span><span style="color: black"><font face="Arial"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art16">Revogado</a></font></span><span style="font-family: Arial; color: black">). ; ; ; ; ; ; </span></font> <font face="Arial" size="2"><span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Reda��o dada pela Lei Complementar n� 147, de 2014)</a></span></font></p>]]>
1104 <![CDATA[<span style="font-family: Arial; color: black"><a name="art9�3."> </a>� ;3<u><sup>o</sup></u> ;(</span>]]>
1105 <![CDATA[<span style="color: black"><font face="Arial"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art16">Revogado</a></font></span>]]>
1105 <![CDATA[<span style="font-family: Arial; color: black">). ; ; ; ; ; ; </span>]]>
1107 <![CDATA[<span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Reda��o dada pela Lei Complementar n� 147, de 2014)</a></span>]]>
1109 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <strike> <font face="Arial" size="2"><span style="color:black"><a name="art9�4"></a> </span> <span style="color: black">� ;4</span><span style="color:black">�</span><span style="color: black"> ; ;A</span><span style="color:black"> baixa referida no � 3� n�o impede que, posteriormente, sejam lan�ados ou cobrados impostos, contribui��es e respectivas penalidades, decorrentes da simples falta de recolhimento ou da pr�tica comprovada e apurada em processo administrativo ou judicial de outras irregularidades praticadas pelos empres�rios, pelas microempresas, pelas empresas de pequeno porte ou por seus titulares, s�cios ou administradores.</span></font></strike></p>]]>
1111 <![CDATA[<span style="color:black"><a name="art9�4"></a> </span>]]>
1112 <![CDATA[<span style="color: black">� ;4</span>]]>
1112 <![CDATA[<span style="color:black">�</span>]]>
1112 <![CDATA[<span style="color: black"> ; ;A</span>]]>
1112 <![CDATA[<span style="color:black"> baixa referida no � 3� n�o impede que, posteriormente, sejam lan�ados ou cobrados impostos, contribui��es e respectivas penalidades, decorrentes da simples falta de recolhimento ou da pr�tica comprovada e apurada em processo administrativo ou judicial de outras irregularidades praticadas pelos empres�rios, pelas microempresas, pelas empresas de pequeno porte ou por seus titulares, s�cios ou administradores.</span>]]>
1119 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art9�4."> </a>� ;4<u><sup>o</sup></u> ;A baixa do empres�rio ou da pessoa jur�dica n�o impede que, posteriormente, sejam lan�ados ou cobrados tributos, contribui��es e respectivas penalidades, decorrentes da falta do cumprimento de obriga��es ou da pr�tica comprovada e apurada em processo administrativo ou judicial de outras irregularidades praticadas pelos empres�rios, pelas pessoas jur�dicas ou por seus titulares, s�cios ou administradores. </font></span><font size="2"> <span style="font-family: Arial; color: black"> ; ; ; ; ; ; </span></font> <font face="Arial" size="2"><span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Reda��o dada pela Lei Complementar n� 147, de 2014)</a></span></font></p>]]>
1120 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art9�4."> </a>� ;4<u><sup>o</sup></u> ;A baixa do empres�rio ou da pessoa jur�dica n�o impede que, posteriormente, sejam lan�ados ou cobrados tributos, contribui��es e respectivas penalidades, decorrentes da falta do cumprimento de obriga��es ou da pr�tica comprovada e apurada em processo administrativo ou judicial de outras irregularidades praticadas pelos empres�rios, pelas pessoas jur�dicas ou por seus titulares, s�cios ou administradores. </font></span>]]>
1127 <![CDATA[<span style="font-family: Arial; color: black"> ; ; ; ; ; ; </span>]]>
1129 <![CDATA[<span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Reda��o dada pela Lei Complementar n� 147, de 2014)</a></span>]]>
1131 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><strike><span style="color:black"><a name="art9�5"> </a> </span><span style="color: black">�</span><span style="color:black"> 5</span></strike><s><span style="color: black">�</span></s><span style="color:black; text-decoration:line-through"> A solicita��o de baixa na hip�tese prevista no � 3</span><s><span style="color: black">�</span></s><span style="color:black; text-decoration:line-through"> deste artigo importa responsabilidade solid�ria dos titulares, dos s�cios e dos administradores do per�odo de ocorr�ncia dos respectivos fatos geradores.</span></font></p>]]>
1132 <![CDATA[<span style="color:black"><a name="art9�5"> </a> </span>]]>
1133 <![CDATA[<span style="color: black">�</span>]]>
1133 <![CDATA[<span style="color:black"> 5</span>]]>
1134 <![CDATA[<span style="color: black">�</span>]]>
1134 <![CDATA[<span style="color:black; text-decoration:line-through"> A solicita��o de baixa na hip�tese prevista no � 3</span>]]>
1135 <![CDATA[<span style="color: black">�</span>]]>
1135 <![CDATA[<span style="color:black; text-decoration:line-through"> deste artigo importa responsabilidade solid�ria dos titulares, dos s�cios e dos administradores do per�odo de ocorr�ncia dos respectivos fatos geradores.</span>]]>
1138 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art9�5."> </a>� ;5<u><sup>o</sup></u> ;A solicita��o de baixa do empres�rio ou da pessoa jur�dica importa responsabilidade solid�ria dos empres�rios, dos titulares, dos s�cios e dos administradores no per�odo da ocorr�ncia dos respectivos fatos geradores. </font></span><font size="2"> <span style="font-family: Arial; color: black"> ; ; ; ; ; ; </span></font> <font face="Arial" size="2"><span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Reda��o dada pela Lei Complementar n� 147, de 2014)</a></span></font></p>]]>
1139 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art9�5."> </a>� ;5<u><sup>o</sup></u> ;A solicita��o de baixa do empres�rio ou da pessoa jur�dica importa responsabilidade solid�ria dos empres�rios, dos titulares, dos s�cios e dos administradores no per�odo da ocorr�ncia dos respectivos fatos geradores. </font></span>]]>
1144 <![CDATA[<span style="font-family: Arial; color: black"> ; ; ; ; ; ; </span>]]>
1146 <![CDATA[<span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Reda��o dada pela Lei Complementar n� 147, de 2014)</a></span>]]>
1148 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art9�6"></a>� 6</span><s><span style="color: black">�</span></s><span style="color: black"> ; Os</span><span style="color:black"> �rg�os referidos no </span><b> <span style="color: black">caput</span></b><span style="color:black"> deste artigo ter�o o prazo de 60 (sessenta) dias para efetivar a baixa nos respectivos cadastros.</span></font></p>]]>
1149 <![CDATA[<span style="color:black"><a name="art9�6"></a>� 6</span>]]>
1149 <![CDATA[<span style="color: black">�</span>]]>
1149 <![CDATA[<span style="color: black"> ; Os</span>]]>
1150 <![CDATA[<span style="color:black"> �rg�os referidos no </span>]]>
1151 <![CDATA[<span style="color: black">caput</span>]]>
1151 <![CDATA[<span style="color:black"> deste artigo ter�o o prazo de 60 (sessenta) dias para efetivar a baixa nos respectivos cadastros.</span>]]>
1154 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art9�7"></a>� 7</span><s><span style="color: black">�</span></s><span style="color:black"> Ultrapassado o prazo previsto no � 6</span><s><span style="color: black">�</span></s><span style="color:black"> deste artigo sem manifesta��o do �rg�o competente, presumir-se-� a baixa dos registros das microempresas e a das empresas de pequeno porte.</span></font></p>]]>
1155 <![CDATA[<span style="color:black"><a name="art9�7"></a>� 7</span>]]>
1155 <![CDATA[<span style="color: black">�</span>]]>
1155 <![CDATA[<span style="color:black"> Ultrapassado o prazo previsto no � 6</span>]]>
1156 <![CDATA[<span style="color: black">�</span>]]>
1156 <![CDATA[<span style="color:black"> deste artigo sem manifesta��o do �rg�o competente, presumir-se-� a baixa dos registros das microempresas e a das empresas de pequeno porte.</span>]]>
1159 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 20px 0cm; " align="justify"> <strike> <font face="Arial" size="2"><span style="color:black"><a name="art9�8"></a>� 8</span><span style="color: black">�</span><span style="color:black"> Excetuado o disposto nos �� 3</span><span style="color: black">�</span><span style="color:black"> a 5</span><span style="color: black">�</span><span style="color:black"> deste artigo, na baixa de microempresa ou de empresa de pequeno porte aplicar-se-�o as regras de responsabilidade previstas para as demais pessoas jur�dicas.</span></font></strike></p>]]>
1161 <![CDATA[<span style="color:black"><a name="art9�8"></a>� 8</span>]]>
1161 <![CDATA[<span style="color: black">�</span>]]>
1161 <![CDATA[<span style="color:black"> Excetuado o disposto nos �� 3</span>]]>
1162 <![CDATA[<span style="color: black">�</span>]]>
1162 <![CDATA[<span style="color:black"> a 5</span>]]>
1163 <![CDATA[<span style="color: black">�</span>]]>
1163 <![CDATA[<span style="color:black"> deste artigo, na baixa de microempresa ou de empresa de pequeno porte aplicar-se-�o as regras de responsabilidade previstas para as demais pessoas jur�dicas.</span>]]>
1167 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 20px 0cm; " align="justify"> <font size="2"><span style="font-family: Arial; color: black"><a name="art9�8."> </a>� ;8<u><sup>o</sup></u> ;(</span><span style="color: black"><font face="Arial"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art16">Revogado</a></font></span><span style="font-family: Arial; color: black">).</span></font><span style="font-family: Arial; color: black"><font size="2"> </font></span><font size="2"><span style="font-family: Arial; color: black"> ; ; ; ; ; ; </span></font> <font face="Arial" size="2"><span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Reda��o dada pela Lei Complementar n� 147, de 2014)</a></span></font></p>]]>
1168 <![CDATA[<span style="font-family: Arial; color: black"><a name="art9�8."> </a>� ;8<u><sup>o</sup></u> ;(</span>]]>
1169 <![CDATA[<span style="color: black"><font face="Arial"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art16">Revogado</a></font></span>]]>
1169 <![CDATA[<span style="font-family: Arial; color: black">).</span>]]>
1169 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> </font></span>]]>
1170 <![CDATA[<span style="font-family: Arial; color: black"> ; ; ; ; ; ; </span>]]>
1172 <![CDATA[<span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Reda��o dada pela Lei Complementar n� 147, de 2014)</a></span>]]>
1174 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 20px 0cm; " align="justify"> <strike> <font face="Arial" size="2"><span style="color:black"><a name="art9�9"></a>� 9</span><span style="color: black">�</span><span style="color:black"> Para os efeitos do � 3</span><span style="color: black">�</span><span style="color:black"> deste artigo, considera-se sem movimento a microempresa ou a empresa de pequeno porte que n�o apresente muta��o patrimonial e atividade operacional durante todo o ano-calend�rio.</span></font></strike></p>]]>
1176 <![CDATA[<span style="color:black"><a name="art9�9"></a>� 9</span>]]>
1176 <![CDATA[<span style="color: black">�</span>]]>
1176 <![CDATA[<span style="color:black"> Para os efeitos do � 3</span>]]>
1177 <![CDATA[<span style="color: black">�</span>]]>
1177 <![CDATA[<span style="color:black"> deste artigo, considera-se sem movimento a microempresa ou a empresa de pequeno porte que n�o apresente muta��o patrimonial e atividade operacional durante todo o ano-calend�rio.</span>]]>
1181 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <font size="2"><span style="font-family: Arial; color: black"><a name="art9�9."> </a>� ;9<u><sup>o </sup></u> ;(</span><span style="color: black"><font face="Arial"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art16">Revogado</a></font></span><span style="font-family: Arial; color: black">).</span></font><span style="font-family: Arial; color: black"><font size="2"> </font></span><font size="2"><span style="font-family: Arial; color: black"> ; ; ; ; ; ; </span></font> <font face="Arial" size="2"><span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Reda��o dada pela Lei Complementar n� 147, de 2014)</a></span></font></p>]]>
1182 <![CDATA[<span style="font-family: Arial; color: black"><a name="art9�9."> </a>� ;9<u><sup>o </sup></u> ;(</span>]]>
1183 <![CDATA[<span style="color: black"><font face="Arial"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art16">Revogado</a></font></span>]]>
1183 <![CDATA[<span style="font-family: Arial; color: black">).</span>]]>
1183 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> </font></span>]]>
1184 <![CDATA[<span style="font-family: Arial; color: black"> ; ; ; ; ; ; </span>]]>
1186 <![CDATA[<span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Reda��o dada pela Lei Complementar n� 147, de 2014)</a></span>]]>
1188 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 20px 0cm; " align="justify"> <strike> <font face="Arial" size="2"><span style="color:black"><a name="art9�10"></a>� ;10. ; ;No caso de exist�ncia de obriga��es tribut�rias, previdenci�rias ou trabalhistas, </span> <span style="color: black">principais</span><span style="color:black"> ou acess�rias, o MEI poder�, a qualquer momento, solicitar a baixa nos registros independentemente do pagamento de d�bitos tribut�rios, taxas ou multas devidas pelo atraso na entrega das respectivas declara��es nesses per�odos, observado o disposto nos �� 1</span><span style="color: black">�</span><span style="color:black"> e 2</span><span style="color: black">�.</span></font></strike></p>]]>
1190 <![CDATA[<span style="color:black"><a name="art9�10"></a>� ;10. ; ;No caso de exist�ncia de obriga��es tribut�rias, previdenci�rias ou trabalhistas, </span>]]>
1192 <![CDATA[<span style="color: black">principais</span>]]>
1192 <![CDATA[<span style="color:black"> ou acess�rias, o MEI poder�, a qualquer momento, solicitar a baixa nos registros independentemente do pagamento de d�bitos tribut�rios, taxas ou multas devidas pelo atraso na entrega das respectivas declara��es nesses per�odos, observado o disposto nos �� 1</span>]]>
1196 <![CDATA[<span style="color: black">�</span>]]>
1196 <![CDATA[<span style="color:black"> e 2</span>]]>
1197 <![CDATA[<span style="color: black">�.</span>]]>
1198 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 20px 0cm; " align="justify"> <font size="2"><span style="font-family: Arial; color: black"> <a name="art9�10."></a>� ;10. ;(</span><span style="color: black"><font face="Arial"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art16">Revogado</a></font></span><span style="font-family: Arial; color: black">).</span></font><span style="font-family: Arial; color: black"><font size="2"> </font></span><font size="2"><span style="font-family: Arial; color: black"> ; ; ; ; ; ; </span></font> <font face="Arial" size="2"><span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Reda��o dada pela Lei Complementar n� 147, de 2014)</a></span></font></p>]]>
1199 <![CDATA[<span style="font-family: Arial; color: black"> <a name="art9�10."></a>� ;10. ;(</span>]]>
1200 <![CDATA[<span style="color: black"><font face="Arial"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art16">Revogado</a></font></span>]]>
1200 <![CDATA[<span style="font-family: Arial; color: black">).</span>]]>
1200 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> </font></span>]]>
1201 <![CDATA[<span style="font-family: Arial; color: black"> ; ; ; ; ; ; </span>]]>
1203 <![CDATA[<span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Reda��o dada pela Lei Complementar n� 147, de 2014)</a></span>]]>
1205 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 20px 0cm; " align="justify"> <strike> <font face="Arial" size="2"><span style="color:black"><a name="art9�11"></a> </span> <span style="color: black">� ;11. ; ;A</span><span style="color:black"> baixa referida no � 10 n�o impede que, posteriormente, sejam lan�ados ou cobrados do titular impostos, contribui��es e respectivas penalidades, decorrentes da simples falta de recolhimento ou da pr�tica comprovada e apurada em processo administrativo ou judicial de outras irregularidades praticadas pela empresa ou por seu titular.</span></font></strike></p>]]>
1207 <![CDATA[<span style="color:black"><a name="art9�11"></a> </span>]]>
1208 <![CDATA[<span style="color: black">� ;11. ; ;A</span>]]>
1208 <![CDATA[<span style="color:black"> baixa referida no � 10 n�o impede que, posteriormente, sejam lan�ados ou cobrados do titular impostos, contribui��es e respectivas penalidades, decorrentes da simples falta de recolhimento ou da pr�tica comprovada e apurada em processo administrativo ou judicial de outras irregularidades praticadas pela empresa ou por seu titular.</span>]]>
1214 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 20px 0cm; " align="justify"> <font size="2"><span style="font-family: Arial; color: black"> <a name="art9�11."></a>� ;11. ;(</span><span style="color: black"><font face="Arial"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art16">Revogado</a></font></span><span style="font-family: Arial; color: black">).</span></font><span style="font-family: Arial; color: black"><font size="2"> </font></span><font size="2"><span style="font-family: Arial; color: black"> ; ; ; ; ; ; </span></font> <font face="Arial" size="2"><span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Reda��o dada pela Lei Complementar n� 147, de 2014)</a></span></font></p>]]>
1215 <![CDATA[<span style="font-family: Arial; color: black"> <a name="art9�11."></a>� ;11. ;(</span>]]>
1216 <![CDATA[<span style="color: black"><font face="Arial"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art16">Revogado</a></font></span>]]>
1216 <![CDATA[<span style="font-family: Arial; color: black">).</span>]]>
1216 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> </font></span>]]>
1217 <![CDATA[<span style="font-family: Arial; color: black"> ; ; ; ; ; ; </span>]]>
1219 <![CDATA[<span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Reda��o dada pela Lei Complementar n� 147, de 2014)</a></span>]]>
1221 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 20px 0cm; " align="justify"> <strike> <font face="Arial" size="2"><span style="color:black"><a name="art9�12"></a> </span> <span style="color: black">� ;12. ; ;A</span><span style="color:black"> solicita��o de baixa na hip�tese prevista no � 10 importa assun��o pelo titular das obriga��es ali descritas.</span></font></strike></p>]]>
1223 <![CDATA[<span style="color:black"><a name="art9�12"></a> </span>]]>
1224 <![CDATA[<span style="color: black">� ;12. ; ;A</span>]]>
1224 <![CDATA[<span style="color:black"> solicita��o de baixa na hip�tese prevista no � 10 importa assun��o pelo titular das obriga��es ali descritas.</span>]]>
1227 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 0 0cm; " align="justify"> <font size="2"><span style="font-family: Arial; color: black"> <a name="art9�12."></a>� ;12. ;(</span><span style="color: black"><font face="Arial"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art16">Revogado</a></font></span><span style="font-family: Arial; color: black">).</span></font><span style="font-family: Arial; color: black"><font size="2"> </font></span><font size="2"><span style="font-family: Arial; color: black"> ; ; ; ; ; ; </span></font> <font face="Arial" size="2"><span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Reda��o dada pela Lei Complementar n� 147, de 2014)</a></span></font></p>]]>
1228 <![CDATA[<span style="font-family: Arial; color: black"> <a name="art9�12."></a>� ;12. ;(</span>]]>
1229 <![CDATA[<span style="color: black"><font face="Arial"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art16">Revogado</a></font></span>]]>
1229 <![CDATA[<span style="font-family: Arial; color: black">).</span>]]>
1229 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> </font></span>]]>
1230 <![CDATA[<span style="font-family: Arial; color: black"> ; ; ; ; ; ; </span>]]>
1232 <![CDATA[<span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Reda��o dada pela Lei Complementar n� 147, de 2014)</a></span>]]>
1234 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art10"></a>Art. 10. ; N�o poder�o ser exigidos pelos �rg�os e entidades envolvidos na abertura e fechamento de empresas, dos 3 (tr�s) �mbitos de governo:</span></font></p>]]>
1235 <![CDATA[<span style="color:black"><a name="art10"></a>Art. 10. ; N�o poder�o ser exigidos pelos �rg�os e entidades envolvidos na abertura e fechamento de empresas, dos 3 (tr�s) �mbitos de governo:</span>]]>
1238 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art10i"></a>I - excetuados os casos de autoriza��o pr�via, quaisquer documentos adicionais aos requeridos pelos �rg�os executores do Registro P�blico de Empresas Mercantis e Atividades Afins e do Registro Civil de Pessoas Jur�dicas;</span></font></p>]]>
1239 <![CDATA[<span style="color:black"><a name="art10i"></a>I - excetuados os casos de autoriza��o pr�via, quaisquer documentos adicionais aos requeridos pelos �rg�os executores do Registro P�blico de Empresas Mercantis e Atividades Afins e do Registro Civil de Pessoas Jur�dicas;</span>]]>
1243 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art10ii"></a>II - documento de propriedade ou contrato de loca��o do im�vel onde ser� instalada a sede, filial ou outro estabelecimento, salvo para comprova��o do endere�o indicado;</span></font></p>]]>
1244 <![CDATA[<span style="color:black"><a name="art10ii"></a>II - documento de propriedade ou contrato de loca��o do im�vel onde ser� instalada a sede, filial ou outro estabelecimento, salvo para comprova��o do endere�o indicado;</span>]]>
1247 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art10iii"></a>III - comprova��o de regularidade de prepostos dos empres�rios ou pessoas jur�dicas com seus �rg�os de classe, sob qualquer forma, como requisito para deferimento de ato de inscri��o, altera��o ou baixa de empresa, bem como para autentica��o de instrumento de escritura��o.</span></font></p>]]>
1248 <![CDATA[<span style="color:black"><a name="art10iii"></a>III - comprova��o de regularidade de prepostos dos empres�rios ou pessoas jur�dicas com seus �rg�os de classe, sob qualquer forma, como requisito para deferimento de ato de inscri��o, altera��o ou baixa de empresa, bem como para autentica��o de instrumento de escritura��o.</span>]]>
1253 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art11"></a>Art. 11. ; Fica vedada a institui��o de qualquer tipo de exig�ncia de natureza documental ou formal, restritiva ou condicionante, pelos �rg�os envolvidos na abertura e fechamento de empresas, dos 3 (tr�s) �mbitos de governo, que exceda o estrito limite dos requisitos pertinentes � ess�ncia do ato de registro, altera��o ou baixa da empresa.</span></font></p>]]>
1254 <![CDATA[<span style="color:black"><a name="art11"></a>Art. 11. ; Fica vedada a institui��o de qualquer tipo de exig�ncia de natureza documental ou formal, restritiva ou condicionante, pelos �rg�os envolvidos na abertura e fechamento de empresas, dos 3 (tr�s) �mbitos de governo, que exceda o estrito limite dos requisitos pertinentes � ess�ncia do ato de registro, altera��o ou baixa da empresa.</span>]]>
1260 <![CDATA[<h1 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><span style="color:black;font-weight:normal"> CAP�TULO IV</span></font></h1>]]>
1261 <![CDATA[<span style="color:black;font-weight:normal"> CAP�TULO IV</span>]]>
1263 <![CDATA[<h1 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><span style="color:black;font-weight:normal">DOS TRIBUTOS E CONTRIBUI��ES</span></font></h1>]]>
1264 <![CDATA[<span style="color:black;font-weight:normal">DOS TRIBUTOS E CONTRIBUI��ES</span>]]>
1266 <![CDATA[<h2 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Se��oI</span></b></font></h2>]]>
1267 <![CDATA[<span style="color:black">Se��oI</span>]]>
1268 <![CDATA[<h2 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Da Institui��o e Abrang�ncia</span></b></font></h2>]]>
1269 <![CDATA[<span style="color:black">Da Institui��o e Abrang�ncia</span>]]>
1271 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art12"></a>Art. 12. ; Fica institu�do o Regime Especial Unificado de Arrecada��o de Tributos e Contribui��es devidos pelas Microempresas e Empresas de Pequeno Porte - Simples Nacional.</span></font></p>]]>
1272 <![CDATA[<span style="color:black"><a name="art12"></a>Art. 12. ; Fica institu�do o Regime Especial Unificado de Arrecada��o de Tributos e Contribui��es devidos pelas Microempresas e Empresas de Pequeno Porte - Simples Nacional.</span>]]>
1275 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art13"></a>Art. 13. ; O Simples Nacional implica o recolhimento mensal, mediante documento �nico de arrecada��o, dos seguintes impostos e contribui��es:</span></font></p>]]>
1276 <![CDATA[<span style="color:black"><a name="art13"></a>Art. 13. ; O Simples Nacional implica o recolhimento mensal, mediante documento �nico de arrecada��o, dos seguintes impostos e contribui��es:</span>]]>
1279 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art13i"></a>I - Imposto sobre a Renda da Pessoa Jur�dica - IRPJ;</span></font></p>]]>
1280 <![CDATA[<span style="color:black"><a name="art13i"></a>I - Imposto sobre a Renda da Pessoa Jur�dica - IRPJ;</span>]]>
1282 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art13ii"></a>II - Imposto sobre Produtos Industrializados - IPI, observado o disposto no inciso XII do � 1<u><sup>o</sup></u> deste artigo;</span></font></p>]]>
1283 <![CDATA[<span style="color:black"><a name="art13ii"></a>II - Imposto sobre Produtos Industrializados - IPI, observado o disposto no inciso XII do � 1<u><sup>o</sup></u> deste artigo;</span>]]>
1286 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art13iii"></a>III - Contribui��o Social sobre o Lucro L�quido - CSLL;</span></font></p>]]>
1287 <![CDATA[<span style="color:black"><a name="art13iii"></a>III - Contribui��o Social sobre o Lucro L�quido - CSLL;</span>]]>
1289 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art13iv"></a>IV - Contribui��o para o Financiamento da Seguridade Social - COFINS, observado o disposto no inciso XII do � 1<u><sup>o</sup></u> deste artigo;</span></font></p>]]>
1290 <![CDATA[<span style="color:black"><a name="art13iv"></a>IV - Contribui��o para o Financiamento da Seguridade Social - COFINS, observado o disposto no inciso XII do � 1<u><sup>o</sup></u> deste artigo;</span>]]>
1293 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art13v"></a>V - Contribui��o para o PIS/Pasep, observado o disposto no inciso XII do � 1<u><sup>o</sup></u> deste artigo;</span></font></p>]]>
1294 <![CDATA[<span style="color:black"><a name="art13v"></a>V - Contribui��o para o PIS/Pasep, observado o disposto no inciso XII do � 1<u><sup>o</sup></u> deste artigo;</span>]]>
1297 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; " align="justify"> <font face="Arial" size="2"><span style="color: black"><a name="art13vi"></a> VI</span><span style="color:black"> - Contribui��o Patronal Previdenci�ria - CPP para a Seguridade Social, a cargo da pessoa jur�dica, de que trata o </span></font> <span style="font-size: 10.0pt; font-family: Arial,sans-serif"> <a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/leis/L8212cons.htm#art22"> art. 22 da Lei n� 8.212, de 24 de julho de 1991</a></span><font face="Arial" size="2"><span style="color:black">, exceto no caso da microempresa e da empresa de pequeno porte que se dedique �s atividades de presta��o de servi�os referidas no � 5</span><span style="color: black">�-C</span><span style="color:black"> do art. 18 desta Lei Complementar; ; </span></font></p>]]>
1298 <![CDATA[<span style="color: black"><a name="art13vi"></a> VI</span>]]>
1299 <![CDATA[<span style="color:black"> - Contribui��o Patronal Previdenci�ria - CPP para a Seguridade Social, a cargo da pessoa jur�dica, de que trata o </span>]]>
1302 <![CDATA[<span style="font-size: 10.0pt; font-family: Arial,sans-serif"> <a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/leis/L8212cons.htm#art22"> art. 22 da Lei n� 8.212, de 24 de julho de 1991</a></span>]]>
1303 <![CDATA[<a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/leis/L8212cons.htm#art22"> art. 22 da Lei n� 8.212, de 24 de julho de 1991</a>]]>
1304 <![CDATA[<span style="color:black">, exceto no caso da microempresa e da empresa de pequeno porte que se dedique �s atividades de presta��o de servi�os referidas no � 5</span>]]>
1306 <![CDATA[<span style="color: black">�-C</span>]]>
1306 <![CDATA[<span style="color:black"> do art. 18 desta Lei Complementar; ; </span>]]>
1308 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art13vii"></a>VII - Imposto sobre Opera��es Relativas � Circula��o de Mercadorias e Sobre Presta��es de Servi�os de Transporte Interestadual e Intermunicipal e de Comunica��o - ICMS;</span></font></p>]]>
1309 <![CDATA[<span style="color:black"><a name="art13vii"></a>VII - Imposto sobre Opera��es Relativas � Circula��o de Mercadorias e Sobre Presta��es de Servi�os de Transporte Interestadual e Intermunicipal e de Comunica��o - ICMS;</span>]]>
1312 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art13viii"></a>VIII - Imposto sobre Servi�os de Qualquer Natureza - ISS.</span></font></p>]]>
1313 <![CDATA[<span style="color:black"><a name="art13viii"></a>VIII - Imposto sobre Servi�os de Qualquer Natureza - ISS.</span>]]>
1315 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art13�1"></a> </span> <span style="color:black">� 1<u><sup>o</sup></u> ; O recolhimento na forma deste artigo n�o exclui a incid�ncia dos seguintes impostos ou contribui��es, devidos na qualidade de contribuinte ou respons�vel, em rela��o aos quais ser� observada a legisla��o aplic�vel �s demais pessoas jur�dicas:</span></font></p>]]>
1319 <![CDATA[<span style="color: black; font-weight: normal"><a name="art13�1"></a> </span>]]>
1320 <![CDATA[<span style="color:black">� 1<u><sup>o</sup></u> ; O recolhimento na forma deste artigo n�o exclui a incid�ncia dos seguintes impostos ou contribui��es, devidos na qualidade de contribuinte ou respons�vel, em rela��o aos quais ser� observada a legisla��o aplic�vel �s demais pessoas jur�dicas:</span>]]>
1325 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art13�1i"></a>I - Imposto sobre Opera��es de Cr�dito, C�mbio e Seguro, ou Relativas a T�tulos ou Valores Mobili�rios - IOF;</span></font></p>]]>
1326 <![CDATA[<span style="color:black"><a name="art13�1i"></a>I - Imposto sobre Opera��es de Cr�dito, C�mbio e Seguro, ou Relativas a T�tulos ou Valores Mobili�rios - IOF;</span>]]>
1329 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art13�1ii"></a>II - Imposto sobre a Importa��o de Produtos Estrangeiros - II;</span></font></p>]]>
1330 <![CDATA[<span style="color:black"><a name="art13�1ii"></a>II - Imposto sobre a Importa��o de Produtos Estrangeiros - II;</span>]]>
1332 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art13�1iii"></a>III - Imposto sobre a Exporta��o, para o Exterior, de Produtos Nacionais ou Nacionalizados - IE;</span></font></p>]]>
1333 <![CDATA[<span style="color:black"><a name="art13�1iii"></a>III - Imposto sobre a Exporta��o, para o Exterior, de Produtos Nacionais ou Nacionalizados - IE;</span>]]>
1335 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color: black"><a name="art13�1iv"></a>IV</span><span style="color:black"> - Imposto sobre a Propriedade Territorial Rural - ITR;</span></font></p>]]>
1336 <![CDATA[<span style="color: black"><a name="art13�1iv"></a>IV</span>]]>
1336 <![CDATA[<span style="color:black"> - Imposto sobre a Propriedade Territorial Rural - ITR;</span>]]>
1338 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art13�1v"></a>V - Imposto de Renda, relativo aos rendimentos ou ganhos l�quidos auferidos em aplica��es de renda fixa ou vari�vel;</span></font></p>]]>
1339 <![CDATA[<span style="color:black"><a name="art13�1v"></a>V - Imposto de Renda, relativo aos rendimentos ou ganhos l�quidos auferidos em aplica��es de renda fixa ou vari�vel;</span>]]>
1342 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art13�1vi"></a>VI - Imposto de Renda relativo aos ganhos de capital auferidos na aliena��o de bens do ativo permanente;</span></font></p>]]>
1343 <![CDATA[<span style="color:black"><a name="art13�1vi"></a>VI - Imposto de Renda relativo aos ganhos de capital auferidos na aliena��o de bens do ativo permanente;</span>]]>
1346 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art13�1vii"></a>VII - Contribui��o Provis�ria sobre Movimenta��o ou Transmiss�o de Valores e de Cr�ditos e Direitos de Natureza Financeira - CPMF;</span></font></p>]]>
1347 <![CDATA[<span style="color:black"><a name="art13�1vii"></a>VII - Contribui��o Provis�ria sobre Movimenta��o ou Transmiss�o de Valores e de Cr�ditos e Direitos de Natureza Financeira - CPMF;</span>]]>
1350 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art13�1viii"></a>VIII - Contribui��o para o Fundo de Garantia do Tempo de Servi�o - FGTS;</span></font></p>]]>
1351 <![CDATA[<span style="color:black"><a name="art13�1viii"></a>VIII - Contribui��o para o Fundo de Garantia do Tempo de Servi�o - FGTS;</span>]]>
1353 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art13�1ix"></a>IX - Contribui��o para manuten��o da Seguridade Social, relativa ao trabalhador;</span></font></p>]]>
1354 <![CDATA[<span style="color:black"><a name="art13�1ix"></a>IX - Contribui��o para manuten��o da Seguridade Social, relativa ao trabalhador;</span>]]>
1356 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art13�1x"></a>X - Contribui��o para a Seguridade Social, relativa � pessoa do empres�rio, na qualidade de contribuinte individual;</span></font></p>]]>
1357 <![CDATA[<span style="color:black"><a name="art13�1x"></a>X - Contribui��o para a Seguridade Social, relativa � pessoa do empres�rio, na qualidade de contribuinte individual;</span>]]>
1360 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art13�1xi"></a>XI - Imposto de Renda relativo aos pagamentos ou cr�ditos efetuados pela pessoa jur�dica a pessoas f�sicas;</span></font></p>]]>
1361 <![CDATA[<span style="color:black"><a name="art13�1xi"></a>XI - Imposto de Renda relativo aos pagamentos ou cr�ditos efetuados pela pessoa jur�dica a pessoas f�sicas;</span>]]>
1364 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art13�1xii"></a>XII - Contribui��o para o PIS/Pasep, Cofins e IPI incidentes na importa��o de bens e servi�os;</span></font></p>]]>
1365 <![CDATA[<span style="color:black"><a name="art13�1xii"></a>XII - Contribui��o para o PIS/Pasep, Cofins e IPI incidentes na importa��o de bens e servi�os;</span>]]>
1367 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art13�1xiii"></a>XIII - ICMS devido:</span></font></p>]]>
1368 <![CDATA[<span style="color:black"><a name="art13�1xiii"></a>XIII - ICMS devido:</span>]]>
1369 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"> <span style="color:black; text-decoration:line-through"><a name="art13�1xiiia"> </a>a) nas opera��es ou presta��es sujeitas ao regime de substitui��o tribut�ria;</span></font></p>]]>
1371 <![CDATA[<span style="color:black; text-decoration:line-through"><a name="art13�1xiiia"> </a>a) nas opera��es ou presta��es sujeitas ao regime de substitui��o tribut�ria;</span>]]>
1374 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art13�1xiiia."></a>a) ;nas opera��es sujeitas ao regime de substitui��o tribut�ria, tributa��o concentrada em uma �nica etapa (monof�sica) e sujeitas ao regime de antecipa��o do recolhimento do imposto com encerramento de tributa��o, envolvendo combust�veis e lubrificantes; energia el�trica; cigarros e outros produtos derivados do fumo; bebidas; �leos e azeites vegetais comest�veis; farinha de trigo e misturas de farinha de trigo; massas aliment�cias; a��cares; produtos l�cteos; carnes e suas prepara��es; prepara��es � base de cereais; chocolates; produtos de padaria e da ind�stria de bolachas e biscoitos; sorvetes e preparados para fabrica��o de sorvetes em m�quinas; caf�s e mates, seus extratos, ess�ncias e concentrados; prepara��es para molhos e molhos preparados; prepara��es de produtos vegetais; ra��es para animais dom�sticos; ve�culos automotivos e automotores, suas pe�as, componentes e acess�rios; pneum�ticos; c�maras de ar e protetores de borracha; medicamentos e outros produtos farmac�uticos para uso humano ou veterin�rio; cosm�ticos; produtos de perfumaria e de higiene pessoal; pap�is; pl�sticos; canetas e malas; cimentos; cal e argamassas; produtos cer�micos; vidros; obras de metal e pl�stico para constru��o; telhas e caixas d��gua; tintas e vernizes; produtos eletr�nicos, eletroeletr�nicos e eletrodom�sticos; fios; cabos e outros condutores; transformadores el�tricos e reatores; disjuntores; interruptores e tomadas; isoladores; para-raios e l�mpadas; m�quinas e aparelhos de ar-condicionado; centrifugadores de uso dom�stico; aparelhos e instrumentos de pesagem de uso dom�stico; extintores; aparelhos ou m�quinas de barbear; m�quinas de cortar o cabelo ou de tosquiar; aparelhos de depilar, com motor el�trico incorporado; aquecedores el�tricos de �gua para uso dom�stico e term�metros; ferramentas; �lcool et�lico; sab�es em p� e l�quidos para roupas; detergentes; alvejantes; esponjas; palhas de a�o e amaciantes de roupas; venda de mercadorias pelo sistema porta a porta; nas opera��es sujeitas ao regime de substitui��o tribut�ria pelas opera��es anteriores; e nas presta��es de servi�os sujeitas aos regimes de substitui��o tribut�ria e de antecipa��o de recolhimento do imposto com encerramento de tributa��o; ; ; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art2">(Reda��o dada pele Lei Complementar n� 147, de 2014)</a> ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15ii">(Produ��o de efeito)</a></font></span></p>]]>
1375 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art13�1xiiia."></a>a) ;nas opera��es sujeitas ao regime de substitui��o tribut�ria, tributa��o concentrada em uma �nica etapa (monof�sica) e sujeitas ao regime de antecipa��o do recolhimento do imposto com encerramento de tributa��o, envolvendo combust�veis e lubrificantes; energia el�trica; cigarros e outros produtos derivados do fumo; bebidas; �leos e azeites vegetais comest�veis; farinha de trigo e misturas de farinha de trigo; massas aliment�cias; a��cares; produtos l�cteos; carnes e suas prepara��es; prepara��es � base de cereais; chocolates; produtos de padaria e da ind�stria de bolachas e biscoitos; sorvetes e preparados para fabrica��o de sorvetes em m�quinas; caf�s e mates, seus extratos, ess�ncias e concentrados; prepara��es para molhos e molhos preparados; prepara��es de produtos vegetais; ra��es para animais dom�sticos; ve�culos automotivos e automotores, suas pe�as, componentes e acess�rios; pneum�ticos; c�maras de ar e protetores de borracha; medicamentos e outros produtos farmac�uticos para uso humano ou veterin�rio; cosm�ticos; produtos de perfumaria e de higiene pessoal; pap�is; pl�sticos; canetas e malas; cimentos; cal e argamassas; produtos cer�micos; vidros; obras de metal e pl�stico para constru��o; telhas e caixas d��gua; tintas e vernizes; produtos eletr�nicos, eletroeletr�nicos e eletrodom�sticos; fios; cabos e outros condutores; transformadores el�tricos e reatores; disjuntores; interruptores e tomadas; isoladores; para-raios e l�mpadas; m�quinas e aparelhos de ar-condicionado; centrifugadores de uso dom�stico; aparelhos e instrumentos de pesagem de uso dom�stico; extintores; aparelhos ou m�quinas de barbear; m�quinas de cortar o cabelo ou de tosquiar; aparelhos de depilar, com motor el�trico incorporado; aquecedores el�tricos de �gua para uso dom�stico e term�metros; ferramentas; �lcool et�lico; sab�es em p� e l�quidos para roupas; detergentes; alvejantes; esponjas; palhas de a�o e amaciantes de roupas; venda de mercadorias pelo sistema porta a porta; nas opera��es sujeitas ao regime de substitui��o tribut�ria pelas opera��es anteriores; e nas presta��es de servi�os sujeitas aos regimes de substitui��o tribut�ria e de antecipa��o de recolhimento do imposto com encerramento de tributa��o; ; ; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art2">(Reda��o dada pele Lei Complementar n� 147, de 2014)</a> ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15ii">(Produ��o de efeito)</a></font></span>]]>
1412 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art13�1xiiib"> </a>b) por terceiro, a que o contribuinte se ache obrigado, por for�a da legisla��o estadual ou distrital vigente;</span></font></p>]]>
1413 <![CDATA[<span style="color:black"><a name="art13�1xiiib"> </a>b) por terceiro, a que o contribuinte se ache obrigado, por for�a da legisla��o estadual ou distrital vigente;</span>]]>
1417 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art13�1xiiic"> </a>c) na entrada, no territ�rio do Estado ou do Distrito Federal, de petr�leo, inclusive lubrificantes e combust�veis l�quidos e gasosos dele derivados, bem como energia el�trica, quando n�o destinados � comercializa��o ou industrializa��o;</span></font></p>]]>
1418 <![CDATA[<span style="color:black"><a name="art13�1xiiic"> </a>c) na entrada, no territ�rio do Estado ou do Distrito Federal, de petr�leo, inclusive lubrificantes e combust�veis l�quidos e gasosos dele derivados, bem como energia el�trica, quando n�o destinados � comercializa��o ou industrializa��o;</span>]]>
1423 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art13�1xiiid"> </a>d) por ocasi�o do desembara�o aduaneiro;</span></font></p>]]>
1424 <![CDATA[<span style="color:black"><a name="art13�1xiiid"> </a>d) por ocasi�o do desembara�o aduaneiro;</span>]]>
1427 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art13�1xiiie"> </a>e) na aquisi��o ou manuten��o em estoque de mercadoria desacobertada de documento fiscal;</span></font></p>]]>
1428 <![CDATA[<span style="color:black"><a name="art13�1xiiie"> </a>e) na aquisi��o ou manuten��o em estoque de mercadoria desacobertada de documento fiscal;</span>]]>
1431 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art13�1xiiif"> </a>f) na opera��o ou presta��o desacobertada de documento fiscal;</span></font></p>]]>
1432 <![CDATA[<span style="color:black"><a name="art13�1xiiif"> </a>f) na opera��o ou presta��o desacobertada de documento fiscal;</span>]]>
1435 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art13�1xiiig"></a></font></span><font face="Arial" size="2"> <span style="color: black">g)</span><span style="color:black"> nas opera��es com bens ou mercadorias sujeitas ao regime de antecipa��o do recolhimento do imposto, nas aquisi��es em outros Estados e Distrito Federal:</span></font></p>]]>
1436 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art13�1xiiig"></a></font></span>]]>
1438 <![CDATA[<span style="color: black">g)</span>]]>
1438 <![CDATA[<span style="color:black"> nas opera��es com bens ou mercadorias sujeitas ao regime de antecipa��o do recolhimento do imposto, nas aquisi��es em outros Estados e Distrito Federal:</span>]]>
1441 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art13�1xiiig1"> </a>1. com encerramento da tributa��o, observado o disposto no </span></font> <span style="font-family: Arial; color: black"><font size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art18">inciso IV do � 4<s>�</s> do art. 18 desta Lei Complementar</a></font></span><font face="Arial" size="2"><span style="color:black">;</span></font></p>]]>
1442 <![CDATA[<span style="color:black"><a name="art13�1xiiig1"> </a>1. com encerramento da tributa��o, observado o disposto no </span>]]>
1445 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art18">inciso IV do � 4<s>�</s> do art. 18 desta Lei Complementar</a></font></span>]]>
1446 <![CDATA[<span style="color:black">;</span>]]>
1447 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art13�1xiiig2"> </a>2. sem encerramento da tributa��o, hip�tese em que ser� cobrada a diferen�a entre a al�quota interna e a interestadual, sendo vedada a agrega��o de qualquer valor;</span></font></p>]]>
1448 <![CDATA[<span style="color:black"><a name="art13�1xiiig2"> </a>2. sem encerramento da tributa��o, hip�tese em que ser� cobrada a diferen�a entre a al�quota interna e a interestadual, sendo vedada a agrega��o de qualquer valor;</span>]]>
1452 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art13�1xiiih"> </a>h) nas aquisi��es em outros Estados e no Distrito Federal de bens ou mercadorias, n�o sujeitas ao regime de antecipa��o do recolhimento do imposto, relativo � diferen�a entre a al�quota interna e a interestadual;</span></font></p>]]>
1453 <![CDATA[<span style="color:black"><a name="art13�1xiiih"> </a>h) nas aquisi��es em outros Estados e no Distrito Federal de bens ou mercadorias, n�o sujeitas ao regime de antecipa��o do recolhimento do imposto, relativo � diferen�a entre a al�quota interna e a interestadual;</span>]]>
1458 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art13�1xiv"></a>XIV - ISS devido:</span></font></p>]]>
1459 <![CDATA[<span style="color:black"><a name="art13�1xiv"></a>XIV - ISS devido:</span>]]>
1460 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art13�1xiva"></a>a) em rela��o aos servi�os sujeitos � substitui��o tribut�ria ou reten��o na fonte;</span></font></p>]]>
1461 <![CDATA[<span style="color:black"><a name="art13�1xiva"></a>a) em rela��o aos servi�os sujeitos � substitui��o tribut�ria ou reten��o na fonte;</span>]]>
1463 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art13�1xivb"></a>b) na importa��o de servi�os;</span></font></p>]]>
1464 <![CDATA[<span style="color:black"><a name="art13�1xivb"></a>b) na importa��o de servi�os;</span>]]>
1466 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art13�1xv"></a>XV - demais tributos de compet�ncia da Uni�o, dos Estados, do Distrito Federal ou dos Munic�pios, n�o relacionados nos incisos anteriores. ;</span></font></p>]]>
1467 <![CDATA[<span style="color:black"><a name="art13�1xv"></a>XV - demais tributos de compet�ncia da Uni�o, dos Estados, do Distrito Federal ou dos Munic�pios, n�o relacionados nos incisos anteriores. ;</span>]]>
1470 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art13�2"></a> </span> <span style="color:black">� 2<u><sup>o</sup></u> ; Observada a legisla��o aplic�vel, a incid�ncia do imposto de renda na fonte, na hip�tese do inciso V do � 1<u><sup>o</sup></u> deste artigo, ser� definitiva.</span></font></p>]]>
1474 <![CDATA[<span style="color: black; font-weight: normal"><a name="art13�2"></a> </span>]]>
1475 <![CDATA[<span style="color:black">� 2<u><sup>o</sup></u> ; Observada a legisla��o aplic�vel, a incid�ncia do imposto de renda na fonte, na hip�tese do inciso V do � 1<u><sup>o</sup></u> deste artigo, ser� definitiva.</span>]]>
1478 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art13�3"></a> </span> <span style="color:black">� 3<u><sup>o</sup></u> ; As microempresas e empresas de pequeno porte optantes pelo Simples Nacional ficam dispensadas do pagamento das demais contribui��es institu�das pela Uni�o, inclusive as contribui��es para as entidades privadas de servi�o social e de forma��o profissional vinculadas ao sistema sindical, de que trata o </span></font> <span style="font-size: 10.0pt; font-family: Arial,sans-serif"> <a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/Constituicao/Constituicao.htm#art240"> art. 240 da Constitui��o Federal</a></span><font face="Arial" size="2"><span style="color:black">, e demais entidades de servi�o social aut�nomo.</span></font></p>]]>
1482 <![CDATA[<span style="color: black; font-weight: normal"><a name="art13�3"></a> </span>]]>
1483 <![CDATA[<span style="color:black">� 3<u><sup>o</sup></u> ; As microempresas e empresas de pequeno porte optantes pelo Simples Nacional ficam dispensadas do pagamento das demais contribui��es institu�das pela Uni�o, inclusive as contribui��es para as entidades privadas de servi�o social e de forma��o profissional vinculadas ao sistema sindical, de que trata o </span>]]>
1488 <![CDATA[<span style="font-size: 10.0pt; font-family: Arial,sans-serif"> <a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/Constituicao/Constituicao.htm#art240"> art. 240 da Constitui��o Federal</a></span>]]>
1489 <![CDATA[<a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/Constituicao/Constituicao.htm#art240"> art. 240 da Constitui��o Federal</a>]]>
1490 <![CDATA[<span style="color:black">, e demais entidades de servi�o social aut�nomo.</span>]]>
1491 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art13�4"></a> </span> <span style="color:black">� 4<u><sup>o</sup></u> ; (VETADO).</span></font></p>]]>
1495 <![CDATA[<span style="color: black; font-weight: normal"><a name="art13�4"></a> </span>]]>
1496 <![CDATA[<span style="color:black">� 4<u><sup>o</sup></u> ; (VETADO).</span>]]>
1498 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art13�5"></a> </span> <span style="color: black">�</span><span style="color:black"> 5</span><s><span style="color: black">�</span></s><span style="color:black"> ; A diferen�a entre a al�quota interna e a interestadual de que tratam as al�neas g e h do inciso XIII do � 1</span><s><span style="color: black">�</span></s><span style="color:black"> deste artigo ser� calculada tomando-se por base as al�quotas aplic�veis �s pessoas jur�dicas n�o optantes pelo Simples Nacional.</span></font></p>]]>
1502 <![CDATA[<span style="color: black; font-weight: normal"><a name="art13�5"></a> </span>]]>
1503 <![CDATA[<span style="color: black">�</span>]]>
1503 <![CDATA[<span style="color:black"> 5</span>]]>
1504 <![CDATA[<span style="color: black">�</span>]]>
1504 <![CDATA[<span style="color:black"> ; A diferen�a entre a al�quota interna e a interestadual de que tratam as al�neas g e h do inciso XIII do � 1</span>]]>
1506 <![CDATA[<span style="color: black">�</span>]]>
1506 <![CDATA[<span style="color:black"> deste artigo ser� calculada tomando-se por base as al�quotas aplic�veis �s pessoas jur�dicas n�o optantes pelo Simples Nacional.</span>]]>
1509 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art13�6"></a> </span> <span style="color:black">� 6</span><s><span style="color: black">�</span></s><span style="color:black"> ; O Comit� Gestor do Simples Nacional:</span></font></p>]]>
1513 <![CDATA[<span style="color: black; font-weight: normal"><a name="art13�6"></a> </span>]]>
1514 <![CDATA[<span style="color:black">� 6</span>]]>
1514 <![CDATA[<span style="color: black">�</span>]]>
1514 <![CDATA[<span style="color:black"> ; O Comit� Gestor do Simples Nacional:</span>]]>
1516 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art13�6i"></a>I - disciplinar� a forma e as condi��es em que ser� atribu�da � microempresa ou empresa de pequeno porte optante pelo Simples Nacional a qualidade de substituta tribut�ria; e</span></font></p>]]>
1517 <![CDATA[<span style="color:black"><a name="art13�6i"></a>I - disciplinar� a forma e as condi��es em que ser� atribu�da � microempresa ou empresa de pequeno porte optante pelo Simples Nacional a qualidade de substituta tribut�ria; e</span>]]>
1520 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art13�6ii"></a>II - poder� disciplinar a forma e as condi��es em que ser� estabelecido o regime de antecipa��o do ICMS previsto na al�nea g do inciso XIII do � 1</span><s><span style="color: black">�</span></s><span style="color:black"> deste artigo.</span></font></p>]]>
1521 <![CDATA[<span style="color:black"><a name="art13�6ii"></a>II - poder� disciplinar a forma e as condi��es em que ser� estabelecido o regime de antecipa��o do ICMS previsto na al�nea g do inciso XIII do � 1</span>]]>
1523 <![CDATA[<span style="color: black">�</span>]]>
1523 <![CDATA[<span style="color:black"> deste artigo.</span>]]>
1525 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art13�7"></a>� ;7<u><sup>o</sup></u> ;O disposto na al�nea <i>a</i><b> </b>do inciso XIII do � 1<u><sup>o</sup></u> ser� disciplinado por conv�nio celebrado pelos Estados e pelo Distrito Federal, ouvidos o CGSN e os representantes dos segmentos econ�micos envolvidos. ; ; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art2">(Inclu�do pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15ii">(Produ��o de efeito)</a></font></span></p>]]>
1526 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art13�7"></a>� ;7<u><sup>o</sup></u> ;O disposto na al�nea <i>a</i><b> </b>do inciso XIII do � 1<u><sup>o</sup></u> ser� disciplinado por conv�nio celebrado pelos Estados e pelo Distrito Federal, ouvidos o CGSN e os representantes dos segmentos econ�micos envolvidos. ; ; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art2">(Inclu�do pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15ii">(Produ��o de efeito)</a></font></span>]]>
1534 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art13�8"></a>� ;8<u><sup>o</sup></u> ;Em rela��o �s bebidas n�o alc�olicas, massas aliment�cias, produtos l�cteos, carnes e suas prepara��es, prepara��es � base de cereais, chocolates, produtos de padaria e da ind�stria de bolachas e biscoitos, prepara��es para molhos e molhos preparados, prepara��es de produtos vegetais, telhas e outros produtos cer�micos para constru��o e detergentes, aplica-se o disposto na al�nea <i>a</i> do inciso XIII do � 1<u><sup>o</sup></u> aos fabricados em escala industrial relevante em cada segmento, observado o disposto no � 7<u><sup>o</sup></u>. ; ; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art2">(Inclu�do pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15ii">(Produ��o de efeito)</a></font></span></p>]]>
1535 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art13�8"></a>� ;8<u><sup>o</sup></u> ;Em rela��o �s bebidas n�o alc�olicas, massas aliment�cias, produtos l�cteos, carnes e suas prepara��es, prepara��es � base de cereais, chocolates, produtos de padaria e da ind�stria de bolachas e biscoitos, prepara��es para molhos e molhos preparados, prepara��es de produtos vegetais, telhas e outros produtos cer�micos para constru��o e detergentes, aplica-se o disposto na al�nea <i>a</i> do inciso XIII do � 1<u><sup>o</sup></u> aos fabricados em escala industrial relevante em cada segmento, observado o disposto no � 7<u><sup>o</sup></u>. ; ; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art2">(Inclu�do pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15ii">(Produ��o de efeito)</a></font></span>]]>
1547 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art14"></a>Art. 14. ; Consideram-se isentos do imposto de renda, na fonte e na declara��o de ajuste do benefici�rio, os valores efetivamente pagos ou distribu�dos ao titular ou s�cio da microempresa ou empresa de pequeno porte optante pelo Simples Nacional, salvo os que corresponderem a pr�-labore, alugu�is ou servi�os prestados.</span></font></p>]]>
1548 <![CDATA[<span style="color:black"><a name="art14"></a>Art. 14. ; Consideram-se isentos do imposto de renda, na fonte e na declara��o de ajuste do benefici�rio, os valores efetivamente pagos ou distribu�dos ao titular ou s�cio da microempresa ou empresa de pequeno porte optante pelo Simples Nacional, salvo os que corresponderem a pr�-labore, alugu�is ou servi�os prestados.</span>]]>
1553 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art14�1"></a> </span> <span style="color:black">� 1<u><sup>o</sup></u> ; A isen��o de que trata o <b>caput</b> deste artigo fica limitada ao valor resultante da aplica��o dos percentuais de que trata o </span></font> <span style="font-size: 10.0pt; font-family: Arial,sans-serif"> <a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/leis/L9249.htm#art15"> art. 15 da Lei n<sup>o</sup> 9.249, de 26 de dezembro de 1995</a></span><font face="Arial" size="2"><span style="color:black">, sobre a receita bruta mensal, no caso de antecipa��o de fonte, ou da receita bruta total anual, tratando-se de declara��o de ajuste, subtra�do do valor devido na forma do Simples Nacional no per�odo.</span></font></p>]]>
1557 <![CDATA[<span style="color: black; font-weight: normal"><a name="art14�1"></a> </span>]]>
1558 <![CDATA[<span style="color:black">� 1<u><sup>o</sup></u> ; A isen��o de que trata o <b>caput</b> deste artigo fica limitada ao valor resultante da aplica��o dos percentuais de que trata o </span>]]>
1561 <![CDATA[<span style="font-size: 10.0pt; font-family: Arial,sans-serif"> <a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/leis/L9249.htm#art15"> art. 15 da Lei n<sup>o</sup> 9.249, de 26 de dezembro de 1995</a></span>]]>
1562 <![CDATA[<a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/leis/L9249.htm#art15"> art. 15 da Lei n<sup>o</sup> 9.249, de 26 de dezembro de 1995</a>]]>
1563 <![CDATA[<span style="color:black">, sobre a receita bruta mensal, no caso de antecipa��o de fonte, ou da receita bruta total anual, tratando-se de declara��o de ajuste, subtra�do do valor devido na forma do Simples Nacional no per�odo.</span>]]>
1566 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art14�2"></a> </span> <span style="color:black">� 2<u><sup>o</sup></u> ; O disposto no � 1<u><sup>o</sup></u> deste artigo n�o se aplica na hip�tese de a pessoa jur�dica manter escritura��o cont�bil e evidenciar lucro superior �quele limite.</span></font></p>]]>
1570 <![CDATA[<span style="color: black; font-weight: normal"><a name="art14�2"></a> </span>]]>
1571 <![CDATA[<span style="color:black">� 2<u><sup>o</sup></u> ; O disposto no � 1<u><sup>o</sup></u> deste artigo n�o se aplica na hip�tese de a pessoa jur�dica manter escritura��o cont�bil e evidenciar lucro superior �quele limite.</span>]]>
1575 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art15"></a></span> <span lang="EN-US" style="color: black">Art. 15. ; (VETADO).</span></font></p>]]>
1576 <![CDATA[<span style="color:black"><a name="art15"></a></span>]]>
1577 <![CDATA[<span lang="EN-US" style="color: black">Art. 15. ; (VETADO).</span>]]>
1578 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art16"></a></span> <span lang="EN-US" style="color: black">Art. 16. ; </span><span style="color:black">A op��o pelo Simples Nacional da pessoa jur�dica enquadrada na condi��o de microempresa e empresa de pequeno porte dar-se-� na forma a ser estabelecida em ato do Comit� Gestor, sendo irretrat�vel para todo o ano-calend�rio.</span></font></p>]]>
1579 <![CDATA[<span style="color:black"><a name="art16"></a></span>]]>
1580 <![CDATA[<span lang="EN-US" style="color: black">Art. 16. ; </span>]]>
1581 <![CDATA[<span style="color:black">A op��o pelo Simples Nacional da pessoa jur�dica enquadrada na condi��o de microempresa e empresa de pequeno porte dar-se-� na forma a ser estabelecida em ato do Comit� Gestor, sendo irretrat�vel para todo o ano-calend�rio.</span>]]>
1585 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art16�1"></a> </span> <span style="color:black">� 1<u><sup>o</sup></u> ; Para efeito de enquadramento no Simples Nacional, considerar-se-� microempresa ou empresa de pequeno porte aquela cuja receita bruta no ano-calend�rio anterior ao da op��o esteja compreendida dentro dos limites previstos no art. 3<u><sup>o</sup></u> desta Lei Complementar.</span></font></p>]]>
1589 <![CDATA[<span style="color: black; font-weight: normal"><a name="art16�1"></a> </span>]]>
1590 <![CDATA[<span style="color:black">� 1<u><sup>o</sup></u> ; Para efeito de enquadramento no Simples Nacional, considerar-se-� microempresa ou empresa de pequeno porte aquela cuja receita bruta no ano-calend�rio anterior ao da op��o esteja compreendida dentro dos limites previstos no art. 3<u><sup>o</sup></u> desta Lei Complementar.</span>]]>
1595 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art16�1a"></a> </span> <span style="color:black">� ;1<s>�</s>-A. ; ;A op��o pelo Simples Nacional implica aceita��o de sistema de comunica��o eletr�nica, destinado, dentre outras finalidades, a:</span></font></p>]]>
1599 <![CDATA[<span style="color: black; font-weight: normal"><a name="art16�1a"></a> </span>]]>
1600 <![CDATA[<span style="color:black">� ;1<s>�</s>-A. ; ;A op��o pelo Simples Nacional implica aceita��o de sistema de comunica��o eletr�nica, destinado, dentre outras finalidades, a:</span>]]>
1603 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art16�1ai"></a>I ;- ;cientificar o sujeito passivo de quaisquer tipos de atos administrativos, inclu�dos os relativos ao indeferimento de op��o, � exclus�o do regime e a a��es fiscais;</span></font></p>]]>
1604 <![CDATA[<span style="color:black"><a name="art16�1ai"></a>I ;- ;cientificar o sujeito passivo de quaisquer tipos de atos administrativos, inclu�dos os relativos ao indeferimento de op��o, � exclus�o do regime e a a��es fiscais;</span>]]>
1607 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art16�1aii"></a>II ;- ;encaminhar notifica��es e intima��es; e</span></font></p>]]>
1608 <![CDATA[<span style="color:black"><a name="art16�1aii"></a>II ;- ;encaminhar notifica��es e intima��es; e</span>]]>
1610 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art16�1aiii"></a>III ;- ;expedir avisos em geral.</span></font></p>]]>
1611 <![CDATA[<span style="color:black"><a name="art16�1aiii"></a>III ;- ;expedir avisos em geral.</span>]]>
1613 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art16�1b"></a> </span> <span style="color:black">� ;1<s>�</s>-B. ; ;O sistema de comunica��o eletr�nica de que trata o � 1<b><u><sup>o</sup></u></b>-A ser� regulamentado pelo CGSN, observando-se o seguinte:</span></font></p>]]>
1617 <![CDATA[<span style="color: black; font-weight: normal"><a name="art16�1b"></a> </span>]]>
1618 <![CDATA[<span style="color:black">� ;1<s>�</s>-B. ; ;O sistema de comunica��o eletr�nica de que trata o � 1<b><u><sup>o</sup></u></b>-A ser� regulamentado pelo CGSN, observando-se o seguinte:</span>]]>
1621 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art16�1bi"></a>I ;- ;as comunica��es ser�o feitas, por meio eletr�nico, em portal pr�prio, dispensando-se a sua publica��o no Di�rio Oficial e o envio por via postal;</span></font></p>]]>
1622 <![CDATA[<span style="color:black"><a name="art16�1bi"></a>I ;- ;as comunica��es ser�o feitas, por meio eletr�nico, em portal pr�prio, dispensando-se a sua publica��o no Di�rio Oficial e o envio por via postal;</span>]]>
1625 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art16�1bii"></a>II ;- ;a comunica��o feita na forma prevista no <b>caput</b> ser� considerada pessoal para todos os efeitos legais;</span></font></p>]]>
1626 <![CDATA[<span style="color:black"><a name="art16�1bii"></a>II ;- ;a comunica��o feita na forma prevista no <b>caput</b> ser� considerada pessoal para todos os efeitos legais;</span>]]>
1629 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art16�1biii"></a>III ;- ;a ci�ncia por meio do sistema de que trata o � 1<b><u><sup>o</sup></u></b>-A com utiliza��o de certifica��o digital ou de c�digo de acesso possuir� os requisitos de validade;</span></font></p>]]>
1630 <![CDATA[<span style="color:black"><a name="art16�1biii"></a>III ;- ;a ci�ncia por meio do sistema de que trata o � 1<b><u><sup>o</sup></u></b>-A com utiliza��o de certifica��o digital ou de c�digo de acesso possuir� os requisitos de validade;</span>]]>
1633 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art16�1biv"></a>IV ;- ;considerar-se-� realizada a comunica��o no dia em que o sujeito passivo efetivar a consulta eletr�nica ao teor da comunica��o; e</span></font></p>]]>
1634 <![CDATA[<span style="color:black"><a name="art16�1biv"></a>IV ;- ;considerar-se-� realizada a comunica��o no dia em que o sujeito passivo efetivar a consulta eletr�nica ao teor da comunica��o; e</span>]]>
1637 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art16�1bv"></a>V ;- ;na hip�tese do inciso IV, nos casos em que a consulta se d� em dia n�o �til, a comunica��o ser� considerada como realizada no primeiro dia �til seguinte.</span></font></p>]]>
1638 <![CDATA[<span style="color:black"><a name="art16�1bv"></a>V ;- ;na hip�tese do inciso IV, nos casos em que a consulta se d� em dia n�o �til, a comunica��o ser� considerada como realizada no primeiro dia �til seguinte.</span>]]>
1641 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art16�1c"></a> </span> <span style="color:black">� ;1<s>�</s>-C. ; ;A consulta referida nos incisos IV e V do � 1<s>�</s>-B dever� ser feita em at� 45 (quarenta e cinco) dias contados da data da disponibiliza��o da comunica��o no portal a que se refere o inciso I do � 1<s>�</s>-B, ou em prazo superior estipulado pelo CGSN, sob pena de ser considerada automaticamente realizada na data do t�rmino desse prazo.</span></font></p>]]>
1645 <![CDATA[<span style="color: black; font-weight: normal"><a name="art16�1c"></a> </span>]]>
1646 <![CDATA[<span style="color:black">� ;1<s>�</s>-C. ; ;A consulta referida nos incisos IV e V do � 1<s>�</s>-B dever� ser feita em at� 45 (quarenta e cinco) dias contados da data da disponibiliza��o da comunica��o no portal a que se refere o inciso I do � 1<s>�</s>-B, ou em prazo superior estipulado pelo CGSN, sob pena de ser considerada automaticamente realizada na data do t�rmino desse prazo.</span>]]>
1652 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art16�1d"></a> </span> <span style="color:black">� ;1<s>�</s>-D. ; ;Enquanto n�o editada a regulamenta��o de que trata o � 1<b><u><sup>o</sup></u></b>-B, os entes federativos poder�o utilizar sistemas de comunica��o eletr�nica, com regras pr�prias, para as finalidades previstas no � 1<s>�</s>-A, podendo a referida regulamenta��o prever a ado��o desses sistemas como meios complementares de comunica��o.</span></font></p>]]>
1656 <![CDATA[<span style="color: black; font-weight: normal"><a name="art16�1d"></a> </span>]]>
1657 <![CDATA[<span style="color:black">� ;1<s>�</s>-D. ; ;Enquanto n�o editada a regulamenta��o de que trata o � 1<b><u><sup>o</sup></u></b>-B, os entes federativos poder�o utilizar sistemas de comunica��o eletr�nica, com regras pr�prias, para as finalidades previstas no � 1<s>�</s>-A, podendo a referida regulamenta��o prever a ado��o desses sistemas como meios complementares de comunica��o.</span>]]>
1663 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art16�2"></a> </span> <span style="color:black">� 2<u><sup>o</sup></u> ; A op��o de que trata o <b>caput</b> deste artigo dever� ser realizada no m�s de janeiro, at� o seu �ltimo dia �til, produzindo efeitos a partir do primeiro dia do ano-calend�rio da op��o, ressalvado o disposto no � 3<u><sup>o</sup></u> deste artigo.</span></font></p>]]>
1667 <![CDATA[<span style="color: black; font-weight: normal"><a name="art16�2"></a> </span>]]>
1668 <![CDATA[<span style="color:black">� 2<u><sup>o</sup></u> ; A op��o de que trata o <b>caput</b> deste artigo dever� ser realizada no m�s de janeiro, at� o seu �ltimo dia �til, produzindo efeitos a partir do primeiro dia do ano-calend�rio da op��o, ressalvado o disposto no � 3<u><sup>o</sup></u> deste artigo.</span>]]>
1673 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art16�3"></a> </span> <span style="color:black">� 3<u><sup>o</sup></u> ; A op��o produzir� efeitos a partir da data do in�cio de atividade, desde que exercida nos termos, prazo e condi��es a serem estabelecidos no ato do Comit� Gestor a que se refere o <b>caput</b> deste artigo.</span></font></p>]]>
1677 <![CDATA[<span style="color: black; font-weight: normal"><a name="art16�3"></a> </span>]]>
1678 <![CDATA[<span style="color:black">� 3<u><sup>o</sup></u> ; A op��o produzir� efeitos a partir da data do in�cio de atividade, desde que exercida nos termos, prazo e condi��es a serem estabelecidos no ato do Comit� Gestor a que se refere o <b>caput</b> deste artigo.</span>]]>
1682 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art16�4"></a> </span> <span style="color: black">�</span><span style="color:black"> 4</span><u><sup><span style="color: black">o</span></sup></u><span style="color: black"> ;</span><span style="color:black"> Ser�o consideradas inscritas no Simples Nacional, em 1</span><u><sup><span style="color: black">o</span></sup></u><span style="color:black"> de julho de 2007, as microempresas e empresas de pequeno porte regularmente optantes pelo regime tribut�rio de que trata a Lei n</span><u><sup><span style="color: black">o</span></sup></u><span style="color:black"> 9.317, de 5 de dezembro de 1996, salvo as que estiverem impedidas de optar por alguma veda��o imposta por esta Lei Complementar.</span></font></p>]]>
1686 <![CDATA[<span style="color: black; font-weight: normal"><a name="art16�4"></a> </span>]]>
1687 <![CDATA[<span style="color: black">�</span>]]>
1687 <![CDATA[<span style="color:black"> 4</span>]]>
1688 <![CDATA[<span style="color: black">o</span>]]>
1688 <![CDATA[<span style="color: black"> ;</span>]]>
1688 <![CDATA[<span style="color:black"> Ser�o consideradas inscritas no Simples Nacional, em 1</span>]]>
1689 <![CDATA[<span style="color: black">o</span>]]>
1689 <![CDATA[<span style="color:black"> de julho de 2007, as microempresas e empresas de pequeno porte regularmente optantes pelo regime tribut�rio de que trata a Lei n</span>]]>
1691 <![CDATA[<span style="color: black">o</span>]]>
1691 <![CDATA[<span style="color:black"> 9.317, de 5 de dezembro de 1996, salvo as que estiverem impedidas de optar por alguma veda��o imposta por esta Lei Complementar.</span>]]>
1694 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art16�5"></a> </span> <span style="color:black">� 5<u><sup>o</sup></u> ; O Comit� Gestor regulamentar� a op��o autom�tica prevista no � 4<u><sup>o</sup></u> deste artigo.</span></font></p>]]>
1698 <![CDATA[<span style="color: black; font-weight: normal"><a name="art16�5"></a> </span>]]>
1699 <![CDATA[<span style="color:black">� 5<u><sup>o</sup></u> ; O Comit� Gestor regulamentar� a op��o autom�tica prevista no � 4<u><sup>o</sup></u> deste artigo.</span>]]>
1702 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art16�6"></a> </span> <span style="color:black">� 6<u><sup>o</sup></u> ; O indeferimento da op��o pelo Simples Nacional ser� formalizado mediante ato da Administra��o Tribut�ria segundo regulamenta��o do Comit� Gestor.</span></font></p>]]>
1706 <![CDATA[<span style="color: black; font-weight: normal"><a name="art16�6"></a> </span>]]>
1707 <![CDATA[<span style="color:black">� 6<u><sup>o</sup></u> ; O indeferimento da op��o pelo Simples Nacional ser� formalizado mediante ato da Administra��o Tribut�ria segundo regulamenta��o do Comit� Gestor.</span>]]>
1710 <![CDATA[<h2 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Se��o II</span></b></font></h2>]]>
1711 <![CDATA[<span style="color:black">Se��o II</span>]]>
1712 <![CDATA[<h2 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Das Veda��es ao Ingresso no Simples Nacional</span></b></font></h2>]]>
1713 <![CDATA[<span style="color:black">Das Veda��es ao Ingresso no Simples Nacional</span>]]>
1715 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art17"></a>Art. 17. ; N�o poder�o recolher os impostos e contribui��es na forma do Simples Nacional a microempresa ou a empresa de pequeno porte:</span></font></p>]]>
1716 <![CDATA[<span style="color:black"><a name="art17"></a>Art. 17. ; N�o poder�o recolher os impostos e contribui��es na forma do Simples Nacional a microempresa ou a empresa de pequeno porte:</span>]]>
1719 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art17i"></a>I - que explore atividade de presta��o cumulativa e cont�nua de servi�os de assessoria credit�cia, gest�o de cr�dito, sele��o e riscos, administra��o de contas a pagar e a receber, gerenciamento de ativos (<b>asset management</b>), compras de direitos credit�rios resultantes de vendas mercantis a prazo ou de presta��o de servi�os (<b>factoring</b>);</span></font></p>]]>
1720 <![CDATA[<span style="color:black"><a name="art17i"></a>I - que explore atividade de presta��o cumulativa e cont�nua de servi�os de assessoria credit�cia, gest�o de cr�dito, sele��o e riscos, administra��o de contas a pagar e a receber, gerenciamento de ativos (<b>asset management</b>), compras de direitos credit�rios resultantes de vendas mercantis a prazo ou de presta��o de servi�os (<b>factoring</b>);</span>]]>
1726 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art17ii"></a>II - que tenha s�cio domiciliado no exterior;</span></font></p>]]>
1727 <![CDATA[<span style="color:black"><a name="art17ii"></a>II - que tenha s�cio domiciliado no exterior;</span>]]>
1729 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art17iii"></a>III - de cujo capital participe entidade da administra��o p�blica, direta ou indireta, federal, estadual ou municipal;</span></font></p>]]>
1730 <![CDATA[<span style="color:black"><a name="art17iii"></a>III - de cujo capital participe entidade da administra��o p�blica, direta ou indireta, federal, estadual ou municipal;</span>]]>
1733 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color: black"><a name="art17iv"></a>IV</span><span style="color:black"> - (REVOGADO) </span></font></p>]]>
1734 <![CDATA[<span style="color: black"><a name="art17iv"></a>IV</span>]]>
1734 <![CDATA[<span style="color:black"> - (REVOGADO) </span>]]>
1736 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art17v"></a>V - que possua d�bito com o Instituto Nacional do Seguro Social - INSS, ou com as Fazendas P�blicas Federal, Estadual ou Municipal, cuja exigibilidade n�o esteja suspensa;</span></font></p>]]>
1737 <![CDATA[<span style="color:black"><a name="art17v"></a>V - que possua d�bito com o Instituto Nacional do Seguro Social - INSS, ou com as Fazendas P�blicas Federal, Estadual ou Municipal, cuja exigibilidade n�o esteja suspensa;</span>]]>
1740 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"> <span style="color:black; text-decoration:line-through"><a name="art17vi"></a>VI - que preste servi�o de transporte intermunicipal e interestadual de passageiros;</span></font></p>]]>
1742 <![CDATA[<span style="color:black; text-decoration:line-through"><a name="art17vi"></a>VI - que preste servi�o de transporte intermunicipal e interestadual de passageiros;</span>]]>
1744 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art17vi."></a>VI - que preste servi�o de transporte intermunicipal e interestadual de passageiros, exceto quando na modalidade fluvial ou quando possuir caracter�sticas de transporte urbano ou metropolitano ou realizar-se sob fretamento cont�nuo em �rea metropolitana para o transporte de estudantes ou trabalhadores; </font></span><font size="2"> <span style="font-family: Arial; color: black"> ; ; ; ; ; ; </span></font> <font face="Arial" size="2"><span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Reda��o dada pela Lei Complementar n� 147, de 2014)</a></span></font><span style="font-family: Arial; color: black"><font size="2"> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span></p>]]>
1745 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art17vi."></a>VI - que preste servi�o de transporte intermunicipal e interestadual de passageiros, exceto quando na modalidade fluvial ou quando possuir caracter�sticas de transporte urbano ou metropolitano ou realizar-se sob fretamento cont�nuo em �rea metropolitana para o transporte de estudantes ou trabalhadores; </font></span>]]>
1751 <![CDATA[<span style="font-family: Arial; color: black"> ; ; ; ; ; ; </span>]]>
1753 <![CDATA[<span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Reda��o dada pela Lei Complementar n� 147, de 2014)</a></span>]]>
1754 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span>]]>
1756 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art17vii"></a>VII - que seja geradora, transmissora, distribuidora ou comercializadora de energia el�trica;</span></font></p>]]>
1757 <![CDATA[<span style="color:black"><a name="art17vii"></a>VII - que seja geradora, transmissora, distribuidora ou comercializadora de energia el�trica;</span>]]>
1759 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art17viii"></a>VIII - que exer�a atividade de importa��o ou fabrica��o de autom�veis e motocicletas;</span></font></p>]]>
1760 <![CDATA[<span style="color:black"><a name="art17viii"></a>VIII - que exer�a atividade de importa��o ou fabrica��o de autom�veis e motocicletas;</span>]]>
1762 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art17ix"></a>IX - que exer�a atividade de importa��o de combust�veis;</span></font></p>]]>
1763 <![CDATA[<span style="color:black"><a name="art17ix"></a>IX - que exer�a atividade de importa��o de combust�veis;</span>]]>
1765 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; " align="justify"> <font face="Arial" size="2"><span style="color: black"><a name="art17x"></a>X</span><span style="color:black"> - que exer�a atividade de produ��o ou venda no atacado de: ; </span></font></p>]]>
1766 <![CDATA[<span style="color: black"><a name="art17x"></a>X</span>]]>
1766 <![CDATA[<span style="color:black"> - que exer�a atividade de produ��o ou venda no atacado de: ; </span>]]>
1768 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; " align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art17xa"></a>a) cigarros, cigarrilhas, charutos, filtros para cigarros, armas de fogo, muni��es e p�lvoras, explosivos e detonantes;</span></font></p>]]>
1769 <![CDATA[<span style="color:black"><a name="art17xa"></a>a) cigarros, cigarrilhas, charutos, filtros para cigarros, armas de fogo, muni��es e p�lvoras, explosivos e detonantes;</span>]]>
1772 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; " align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art17xb"></a>b) bebidas a seguir descritas:</span></font></p>]]>
1773 <![CDATA[<span style="color:black"><a name="art17xb"></a>b) bebidas a seguir descritas:</span>]]>
1775 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; " align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art17xb1"></a>1 - alco�licas;</span></font></p>]]>
1776 <![CDATA[<span style="color:black"><a name="art17xb1"></a>1 - alco�licas;</span>]]>
1777 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; " align="justify"> <font face="Arial" size="2"> <span style="color:black; "><a name="art17xb2"></a>2 - refrigerantes, inclusive �guas saborizadas gaseificadas;</span></font></p>]]>
1779 <![CDATA[<span style="color:black; "><a name="art17xb2"></a>2 - refrigerantes, inclusive �guas saborizadas gaseificadas;</span>]]>
1781 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; " align="justify"> <font size="2"><span style="font-family: Arial; color: black"> <a name="art17xb2."></a>2. (</span><span style="color: black"><font face="Arial"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art16">Revogado</a></font></span><span style="font-family: Arial; color: black">);</span></font><span style="font-family: Arial; color: black"><font size="2"> </font></span><font size="2"><span style="font-family: Arial; color: black"> ; ; ; ; ; ; </span></font> <font face="Arial" size="2"><span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Reda��o dada pela Lei Complementar n� 147, de 2014)</a></span></font></p>]]>
1782 <![CDATA[<span style="font-family: Arial; color: black"> <a name="art17xb2."></a>2. (</span>]]>
1783 <![CDATA[<span style="color: black"><font face="Arial"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art16">Revogado</a></font></span>]]>
1783 <![CDATA[<span style="font-family: Arial; color: black">);</span>]]>
1783 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> </font></span>]]>
1784 <![CDATA[<span style="font-family: Arial; color: black"> ; ; ; ; ; ; </span>]]>
1786 <![CDATA[<span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Reda��o dada pela Lei Complementar n� 147, de 2014)</a></span>]]>
1788 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; " align="justify"> <font face="Arial" size="2"> <span style="color:black; "><a name="art17xb3"></a>3 - prepara��es compostas, n�o alco�licas (extratos concentrados ou sabores concentrados), para elabora��o de bebida refrigerante, com capacidade de dilui��o de at� 10 (dez) partes da bebida para cada parte do concentrado;</span></font></p>]]>
1790 <![CDATA[<span style="color:black; "><a name="art17xb3"></a>3 - prepara��es compostas, n�o alco�licas (extratos concentrados ou sabores concentrados), para elabora��o de bebida refrigerante, com capacidade de dilui��o de at� 10 (dez) partes da bebida para cada parte do concentrado;</span>]]>
1794 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; " align="justify"> <font size="2"><span style="font-family: Arial; color: black"> <a name="art17xb3."></a>3. (</span><span style="color: black"><font face="Arial"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art16">Revogado</a></font></span><span style="font-family: Arial; color: black">);</span></font><span style="font-family: Arial; color: black"><font size="2"> </font></span><font size="2"><span style="font-family: Arial; color: black"> ; ; ; ; ; ; </span></font> <font face="Arial" size="2"><span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Reda��o dada pela Lei Complementar n� 147, de 2014)</a></span></font></p>]]>
1795 <![CDATA[<span style="font-family: Arial; color: black"> <a name="art17xb3."></a>3. (</span>]]>
1796 <![CDATA[<span style="color: black"><font face="Arial"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art16">Revogado</a></font></span>]]>
1796 <![CDATA[<span style="font-family: Arial; color: black">);</span>]]>
1796 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> </font></span>]]>
1797 <![CDATA[<span style="font-family: Arial; color: black"> ; ; ; ; ; ; </span>]]>
1799 <![CDATA[<span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Reda��o dada pela Lei Complementar n� 147, de 2014)</a></span>]]>
1801 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; " align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art17xb4"></a>4 - cervejas sem �lcool;</span></font></p>]]>
1802 <![CDATA[<span style="color:black"><a name="art17xb4"></a>4 - cervejas sem �lcool;</span>]]>
1803 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"> <span style="color:black; text-decoration:line-through"><a name="art17xi"></a>XI - que tenha por finalidade a presta��o de servi�os decorrentes do exerc�cio de atividade intelectual, de natureza t�cnica, cient�fica, desportiva, art�stica ou cultural, que constitua profiss�o regulamentada ou n�o, bem como a que preste servi�os de instrutor, de corretor, de despachante ou de qualquer tipo de intermedia��o de neg�cios;</span></font></p>]]>
1805 <![CDATA[<span style="color:black; text-decoration:line-through"><a name="art17xi"></a>XI - que tenha por finalidade a presta��o de servi�os decorrentes do exerc�cio de atividade intelectual, de natureza t�cnica, cient�fica, desportiva, art�stica ou cultural, que constitua profiss�o regulamentada ou n�o, bem como a que preste servi�os de instrutor, de corretor, de despachante ou de qualquer tipo de intermedia��o de neg�cios;</span>]]>
1811 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font size="2"><span style="font-family: Arial; color: black"> <a name="art17xi."></a>XI - (</span><span style="color: black"><font face="Arial"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art16">Revogado</a></font></span><span style="font-family: Arial; color: black">);</span></font><span style="font-family: Arial; color: black"><font size="2"> </font></span><font size="2"><span style="font-family: Arial; color: black"> ; ; ; ; ; ; </span></font> <font face="Arial" size="2"><span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Reda��o dada pela Lei Complementar n� 147, de 2014)</a></span></font><span style="font-family: Arial; color: black"><font size="2"> ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span></p>]]>
1812 <![CDATA[<span style="font-family: Arial; color: black"> <a name="art17xi."></a>XI - (</span>]]>
1813 <![CDATA[<span style="color: black"><font face="Arial"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art16">Revogado</a></font></span>]]>
1813 <![CDATA[<span style="font-family: Arial; color: black">);</span>]]>
1813 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> </font></span>]]>
1814 <![CDATA[<span style="font-family: Arial; color: black"> ; ; ; ; ; ; </span>]]>
1816 <![CDATA[<span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Reda��o dada pela Lei Complementar n� 147, de 2014)</a></span>]]>
1817 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span>]]>
1819 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art17xii"></a>XII - que realize cess�o ou loca��o de m�o-de-obra;</span></font></p>]]>
1820 <![CDATA[<span style="color:black"><a name="art17xii"></a>XII - que realize cess�o ou loca��o de m�o-de-obra;</span>]]>
1822 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"> <span style="color:black; text-decoration:line-through"><a name="art17xiii"></a>XIII - que realize atividade de consultoria;</span></font></p>]]>
1824 <![CDATA[<span style="color:black; text-decoration:line-through"><a name="art17xiii"></a>XIII - que realize atividade de consultoria;</span>]]>
1826 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font size="2"><span style="font-family: Arial; color: black"> <a name="art17xiii."></a>XIII - (</span><span style="color: black"><font face="Arial"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art16">Revogado</a></font></span><span style="font-family: Arial; color: black">);</span></font><span style="font-family: Arial; color: black"><font size="2"> </font></span><font size="2"><span style="font-family: Arial; color: black"> ; ; ; ; ; ; </span></font> <font face="Arial" size="2"><span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Reda��o dada pela Lei Complementar n� 147, de 2014)</a></span></font><span style="font-family: Arial; color: black"><font size="2"> ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span></p>]]>
1827 <![CDATA[<span style="font-family: Arial; color: black"> <a name="art17xiii."></a>XIII - (</span>]]>
1828 <![CDATA[<span style="color: black"><font face="Arial"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art16">Revogado</a></font></span>]]>
1828 <![CDATA[<span style="font-family: Arial; color: black">);</span>]]>
1828 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> </font></span>]]>
1829 <![CDATA[<span style="font-family: Arial; color: black"> ; ; ; ; ; ; </span>]]>
1831 <![CDATA[<span style="color:black"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Reda��o dada pela Lei Complementar n� 147, de 2014)</a></span>]]>
1832 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span>]]>
1834 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art17xiv"></a>XIV - que se dedique ao loteamento e � incorpora��o de im�veis.</span></font></p>]]>
1835 <![CDATA[<span style="color:black"><a name="art17xiv"></a>XIV - que se dedique ao loteamento e � incorpora��o de im�veis.</span>]]>
1837 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color: black"><a name="art17xv"></a>XV</span><span style="color:black"> - que realize atividade de loca��o de im�veis pr�prios, exceto quando se referir a presta��o de servi�os tributados pelo ISS.</span></font></p>]]>
1838 <![CDATA[<span style="color: black"><a name="art17xv"></a>XV</span>]]>
1838 <![CDATA[<span style="color:black"> - que realize atividade de loca��o de im�veis pr�prios, exceto quando se referir a presta��o de servi�os tributados pelo ISS.</span>]]>
1841 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color: black"><a name="art17xvi"></a>XVI ;- ;com</span><span style="color:black"> aus�ncia de inscri��o ou com irregularidade em cadastro fiscal federal, municipal ou estadual, quando exig�vel.</span></font></p>]]>
1842 <![CDATA[<span style="color: black"><a name="art17xvi"></a>XVI ;- ;com</span>]]>
1842 <![CDATA[<span style="color:black"> aus�ncia de inscri��o ou com irregularidade em cadastro fiscal federal, municipal ou estadual, quando exig�vel.</span>]]>
1845 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color: black"><a name="art17�1"></a>�</span><span style="color:black"> 1</span><s><span style="color: black">�</span></s><span style="color:black"> ; As veda��es relativas a exerc�cio de atividades previstas no </span><b> <span style="color: black">caput</span></b><span style="color:black"> deste artigo n�o se aplicam �s pessoas jur�dicas que se dediquem exclusivamente �s atividades referidas nos </span></font> <span style="font-family: Arial; color: black"><font size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art18">�� 5<u><sup>o</sup></u>-B a 5<u><sup>o</sup></u>-E do art. 18 desta Lei Complementar</a></font></span><font face="Arial" size="2"><span style="color:black">, ou as exer�am em conjunto com outras atividades que n�o tenham sido objeto de veda��o no </span><b> <span style="color: black">caput</span></b><span style="color:black"> deste artigo.</span></font></p>]]>
1846 <![CDATA[<span style="color: black"><a name="art17�1"></a>�</span>]]>
1846 <![CDATA[<span style="color:black"> 1</span>]]>
1847 <![CDATA[<span style="color: black">�</span>]]>
1847 <![CDATA[<span style="color:black"> ; As veda��es relativas a exerc�cio de atividades previstas no </span>]]>
1849 <![CDATA[<span style="color: black">caput</span>]]>
1849 <![CDATA[<span style="color:black"> deste artigo n�o se aplicam �s pessoas jur�dicas que se dediquem exclusivamente �s atividades referidas nos </span>]]>
1852 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art18">�� 5<u><sup>o</sup></u>-B a 5<u><sup>o</sup></u>-E do art. 18 desta Lei Complementar</a></font></span>]]>
1853 <![CDATA[<span style="color:black">, ou as exer�am em conjunto com outras atividades que n�o tenham sido objeto de veda��o no </span>]]>
1855 <![CDATA[<span style="color: black">caput</span>]]>
1855 <![CDATA[<span style="color:black"> deste artigo.</span>]]>
1857 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art17�1i"></a>I - (REVOGADO)</span></font></p>]]>
1858 <![CDATA[<span style="color:black"><a name="art17�1i"></a>I - (REVOGADO)</span>]]>
1859 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art17�1ii"></a>II - (REVOGADO)</span></font></p>]]>
1860 <![CDATA[<span style="color:black"><a name="art17�1ii"></a>II - (REVOGADO)</span>]]>
1861 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art17�1iii"></a>III - (REVOGADO)</span></font></p>]]>
1862 <![CDATA[<span style="color:black"><a name="art17�1iii"></a>III - (REVOGADO)</span>]]>
1863 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art17�1iv"></a>IV - (REVOGADO)</span></font></p>]]>
1864 <![CDATA[<span style="color:black"><a name="art17�1iv"></a>IV - (REVOGADO)</span>]]>
1865 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art17�1v"></a>V - (REVOGADO)</span></font></p>]]>
1866 <![CDATA[<span style="color:black"><a name="art17�1v"></a>V - (REVOGADO)</span>]]>
1867 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art17�1vi"></a>VI - (REVOGADO)</span></font></p>]]>
1868 <![CDATA[<span style="color:black"><a name="art17�1vi"></a>VI - (REVOGADO)</span>]]>
1869 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art17�1vii"></a>VII - (REVOGADO)</span></font></p>]]>
1870 <![CDATA[<span style="color:black"><a name="art17�1vii"></a>VII - (REVOGADO)</span>]]>
1871 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art17�1viii"></a>VIII - (REVOGADO)</span></font></p>]]>
1872 <![CDATA[<span style="color:black"><a name="art17�1viii"></a>VIII - (REVOGADO)</span>]]>
1873 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art17�1ix"></a>IX - (REVOGADO)</span></font></p>]]>
1874 <![CDATA[<span style="color:black"><a name="art17�1ix"></a>IX - (REVOGADO)</span>]]>
1875 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art17�1x"></a>X - (REVOGADO)</span></font></p>]]>
1876 <![CDATA[<span style="color:black"><a name="art17�1x"></a>X - (REVOGADO)</span>]]>
1877 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art17�1xi"></a>XI - (REVOGADO)</span></font></p>]]>
1878 <![CDATA[<span style="color:black"><a name="art17�1xi"></a>XI - (REVOGADO)</span>]]>
1879 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art17�1xii"></a>XII - (REVOGADO)</span></font></p>]]>
1880 <![CDATA[<span style="color:black"><a name="art17�1xii"></a>XII - (REVOGADO)</span>]]>
1881 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art17�1xiii"></a>XIII - (REVOGADO)</span></font></p>]]>
1882 <![CDATA[<span style="color:black"><a name="art17�1xiii"></a>XIII - (REVOGADO)</span>]]>
1883 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art17�1xiv"></a>XIV - (REVOGADO)</span></font></p>]]>
1884 <![CDATA[<span style="color:black"><a name="art17�1xiv"></a>XIV - (REVOGADO)</span>]]>
1885 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art17�1xv"></a>XV - (REVOGADO)</span></font></p>]]>
1886 <![CDATA[<span style="color:black"><a name="art17�1xv"></a>XV - (REVOGADO)</span>]]>
1887 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art17�1xvi"></a>XVI - (REVOGADO)</span></font></p>]]>
1888 <![CDATA[<span style="color:black"><a name="art17�1xvi"></a>XVI - (REVOGADO)</span>]]>
1889 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art17�1xvii"></a>XVII - (REVOGADO)</span></font></p>]]>
1890 <![CDATA[<span style="color:black"><a name="art17�1xvii"></a>XVII - (REVOGADO)</span>]]>
1891 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art17�1xviii"> </a>XVIII - (REVOGADO)</span></font></p>]]>
1892 <![CDATA[<span style="color:black"><a name="art17�1xviii"> </a>XVIII - (REVOGADO)</span>]]>
1894 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art17�1xix"></a>XIX - (REVOGADO)</span></font></p>]]>
1895 <![CDATA[<span style="color:black"><a name="art17�1xix"></a>XIX - (REVOGADO)</span>]]>
1896 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art17�1xx"></a>XX - (REVOGADO)</span></font></p>]]>
1897 <![CDATA[<span style="color:black"><a name="art17�1xx"></a>XX - (REVOGADO)</span>]]>
1898 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art17�1xxi"></a>XXI - (REVOGADO)</span></font></p>]]>
1899 <![CDATA[<span style="color:black"><a name="art17�1xxi"></a>XXI - (REVOGADO)</span>]]>
1900 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color: black"><a name="art17�1xxii"> </a>XXII</span><span style="color:black"> - (</span><span style="color: black">VETADO);</span></font></p>]]>
1901 <![CDATA[<span style="color: black"><a name="art17�1xxii"> </a>XXII</span>]]>
1902 <![CDATA[<span style="color:black"> - (</span>]]>
1903 <![CDATA[<span style="color: black">VETADO);</span>]]>
1904 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art17�1xxiii"> </a>XXIII - (REVOGADO)</span></font></p>]]>
1905 <![CDATA[<span style="color:black"><a name="art17�1xxiii"> </a>XXIII - (REVOGADO)</span>]]>
1907 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art17�1xxiv"></a>XXIV - (REVOGADO)</span></font></p>]]>
1908 <![CDATA[<span style="color:black"><a name="art17�1xxiv"></a>XXIV - (REVOGADO)</span>]]>
1909 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art17�1xxv"></a>XXV - (REVOGADO)</span></font></p>]]>
1910 <![CDATA[<span style="color:black"><a name="art17�1xxv"></a>XXV - (REVOGADO)</span>]]>
1911 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art17�1xxvi"></a>XXVI - (REVOGADO)</span></font></p>]]>
1912 <![CDATA[<span style="color:black"><a name="art17�1xxvi"></a>XXVI - (REVOGADO)</span>]]>
1913 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art17�1xxvii"> </a>XXVII - (REVOGADO)</span></font></p>]]>
1914 <![CDATA[<span style="color:black"><a name="art17�1xxvii"> </a>XXVII - (REVOGADO)</span>]]>
1916 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color: black"><a name="art17�1xxviii"> </a>XXVIII</span><span style="color:black"> - </span><span style="color: black">(VETADO).</span></font></p>]]>
1917 <![CDATA[<span style="color: black"><a name="art17�1xxviii"> </a>XXVIII</span>]]>
1918 <![CDATA[<span style="color:black"> - </span>]]>
1919 <![CDATA[<span style="color: black">(VETADO).</span>]]>
1920 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color: black"><a name="art17�2"></a>�</span><span style="color:black"> 2</span><u><sup><span style="color: black">o</span></sup></u><span style="color: black"> ;</span><span style="color:black"> Tamb�m poder� optar pelo Simples Nacional a microempresa ou empresa de pequeno porte que se dedique � presta��o de outros servi�os que n�o tenham sido objeto de veda��o expressa neste artigo, desde que n�o incorra em nenhuma das hip�teses de veda��o previstas nesta Lei Complementar.</span></font></p>]]>
1921 <![CDATA[<span style="color: black"><a name="art17�2"></a>�</span>]]>
1921 <![CDATA[<span style="color:black"> 2</span>]]>
1922 <![CDATA[<span style="color: black">o</span>]]>
1922 <![CDATA[<span style="color: black"> ;</span>]]>
1922 <![CDATA[<span style="color:black"> Tamb�m poder� optar pelo Simples Nacional a microempresa ou empresa de pequeno porte que se dedique � presta��o de outros servi�os que n�o tenham sido objeto de veda��o expressa neste artigo, desde que n�o incorra em nenhuma das hip�teses de veda��o previstas nesta Lei Complementar.</span>]]>
1927 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color: black"><a name="art17�3"></a></span> <span style="color:black">� 3<u><sup>o</sup></u> ; (VETADO).</span></font></p>]]>
1928 <![CDATA[<span style="color: black"><a name="art17�3"></a></span>]]>
1929 <![CDATA[<span style="color:black">� 3<u><sup>o</sup></u> ; (VETADO).</span>]]>
1931 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color: black"><a name="art17�4"></a></span> <span style="color:black">� ;4<s>�</s> ; ;Na hip�tese do inciso XVI do <b>caput</b>, dever� ser observado, para o MEI, o disposto no </span></font> <span style="font-family: Arial; color: black"><font size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art4">art. 4<u><sup>o</sup></u> desta Lei Complementar</a></font></span><font face="Arial" size="2"><span style="color:black">.</span></font></p>]]>
1932 <![CDATA[<span style="color: black"><a name="art17�4"></a></span>]]>
1933 <![CDATA[<span style="color:black">� ;4<s>�</s> ; ;Na hip�tese do inciso XVI do <b>caput</b>, dever� ser observado, para o MEI, o disposto no </span>]]>
1935 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art4">art. 4<u><sup>o</sup></u> desta Lei Complementar</a></font></span>]]>
1935 <![CDATA[<span style="color:black">.</span>]]>
1936 <![CDATA[<h2 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Se��o III</span></b></font></h2>]]>
1937 <![CDATA[<span style="color:black">Se��o III</span>]]>
1938 <![CDATA[<h2 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Das Al�quotas e Base de C�lculo</span></b></font></h2>]]>
1939 <![CDATA[<span style="color:black">Das Al�quotas e Base de C�lculo</span>]]>
1941 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <strike> <font face="Arial" size="2"><span style="color:black"><a name="art18"></a></span> <span style="color: black">Art.</span><span style="color:black"> 18. ; O valor devido mensalmente pela microempresa e empresa de pequeno porte comercial, optante pelo Simples Nacional, ser� determinado mediante aplica��o da tabela do </span></font> <span style="font-family: Arial; color: black"><font size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#anexoi">Anexo I desta Lei Complementar</a></font></span><font face="Arial" size="2"><span style="color:black">.</span></font></strike></p>]]>
1943 <![CDATA[<span style="color:black"><a name="art18"></a></span>]]>
1944 <![CDATA[<span style="color: black">Art.</span>]]>
1944 <![CDATA[<span style="color:black"> 18. ; O valor devido mensalmente pela microempresa e empresa de pequeno porte comercial, optante pelo Simples Nacional, ser� determinado mediante aplica��o da tabela do </span>]]>
1948 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#anexoi">Anexo I desta Lei Complementar</a></font></span>]]>
1949 <![CDATA[<span style="color:black">.</span>]]>
1950 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18."></a>Art. ;18. ; O valor devido mensalmente pela microempresa ou empresa de pequeno porte, optante pelo Simples Nacional, ser� determinado mediante aplica��o das al�quotas constantes das tabelas dos Anexos I a VI desta Lei Complementar sobre a base de c�lculo de que trata o � 3<u><sup>o</sup></u> deste artigo, observado o disposto no � 15 do art. 3<u><sup>o</sup></u>. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span></p>]]>
1951 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18."></a>Art. ;18. ; O valor devido mensalmente pela microempresa ou empresa de pequeno porte, optante pelo Simples Nacional, ser� determinado mediante aplica��o das al�quotas constantes das tabelas dos Anexos I a VI desta Lei Complementar sobre a base de c�lculo de que trata o � 3<u><sup>o</sup></u> deste artigo, observado o disposto no � 15 do art. 3<u><sup>o</sup></u>. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span>]]>
1959 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art18�1"></a>� 1<u><sup>o</sup></u> ; Para efeito de determina��o da al�quota, o sujeito passivo utilizar� a receita bruta acumulada nos 12 (doze) meses anteriores ao do per�odo de apura��o.</span></font></p>]]>
1960 <![CDATA[<span style="color:black"><a name="art18�1"></a>� 1<u><sup>o</sup></u> ; Para efeito de determina��o da al�quota, o sujeito passivo utilizar� a receita bruta acumulada nos 12 (doze) meses anteriores ao do per�odo de apura��o.</span>]]>
1963 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <strike> <font face="Arial" size="2"><span style="color:black"><a name="art18�2"></a>� 2<u><sup>o</sup></u> ; Em caso de in�cio de atividade, os valores de receita bruta acumulada constantes das tabelas dos </span></font> <span style="font-family: Arial; color: black"><font size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#anexoi">Anexos I a V desta Lei Complementar</a></font></span><font face="Arial" size="2"><span style="color:black"> devem ser proporcionalizados ao n�mero de meses de atividade no per�odo.</span></font></strike></p>]]>
1965 <![CDATA[<span style="color:black"><a name="art18�2"></a>� 2<u><sup>o</sup></u> ; Em caso de in�cio de atividade, os valores de receita bruta acumulada constantes das tabelas dos </span>]]>
1968 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#anexoi">Anexos I a V desta Lei Complementar</a></font></span>]]>
1968 <![CDATA[<span style="color:black"> devem ser proporcionalizados ao n�mero de meses de atividade no per�odo.</span>]]>
1970 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�2."></a>� ;2<u><sup>o</sup></u> ; ;Em caso de in�cio de atividade, os valores de receita bruta acumulada constantes das tabelas dos Anexos I a VI desta Lei Complementar devem ser proporcionalizados ao n�mero de meses de atividade no per�odo. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span></p>]]>
1971 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18�2."></a>� ;2<u><sup>o</sup></u> ; ;Em caso de in�cio de atividade, os valores de receita bruta acumulada constantes das tabelas dos Anexos I a VI desta Lei Complementar devem ser proporcionalizados ao n�mero de meses de atividade no per�odo. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span>]]>
1978 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art18�3"></a>� 3<u><sup>o</sup></u> ; Sobre a receita bruta auferida no m�s incidir� a al�quota determinada na forma do <b>caput</b> e dos �� 1<u><sup>o</sup></u> e 2<u><sup>o</sup></u> deste artigo, podendo tal incid�ncia se dar, � op��o do contribuinte, na forma regulamentada pelo Comit� Gestor, sobre a receita recebida no m�s, sendo essa op��o irretrat�vel para todo o ano-calend�rio.</span></font></p>]]>
1979 <![CDATA[<span style="color:black"><a name="art18�3"></a>� 3<u><sup>o</sup></u> ; Sobre a receita bruta auferida no m�s incidir� a al�quota determinada na forma do <b>caput</b> e dos �� 1<u><sup>o</sup></u> e 2<u><sup>o</sup></u> deste artigo, podendo tal incid�ncia se dar, � op��o do contribuinte, na forma regulamentada pelo Comit� Gestor, sobre a receita recebida no m�s, sendo essa op��o irretrat�vel para todo o ano-calend�rio.</span>]]>
1985 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 0; margin-bottom: 0" align="justify"> <font face="Arial" size="2"> <span style="color:black; text-decoration:line-through"><a name="art18�4"></a>� 4<u><sup>o</sup></u> ; O contribuinte dever� considerar, destacadamente, para fim de pagamento:</span></font></p>]]>
1987 <![CDATA[<span style="color:black; text-decoration:line-through"><a name="art18�4"></a>� 4<u><sup>o</sup></u> ; O contribuinte dever� considerar, destacadamente, para fim de pagamento:</span>]]>
1989 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 0; margin-bottom: 0" align="justify"> <font face="Arial" size="2"> <span style="color:black; text-decoration:line-through"><a name="art18�4i"></a>I - as receitas decorrentes da revenda de mercadorias;</span></font></p>]]>
1991 <![CDATA[<span style="color:black; text-decoration:line-through"><a name="art18�4i"></a>I - as receitas decorrentes da revenda de mercadorias;</span>]]>
1993 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 0; margin-bottom: 0" align="justify"> <font face="Arial" size="2"> <span style="color:black; text-decoration:line-through"><a name="art18�4ii"></a>II - as receitas decorrentes da venda de mercadorias industrializadas pelo contribuinte;</span></font></p>]]>
1995 <![CDATA[<span style="color:black; text-decoration:line-through"><a name="art18�4ii"></a>II - as receitas decorrentes da venda de mercadorias industrializadas pelo contribuinte;</span>]]>
1997 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 0; margin-bottom: 0" align="justify"> <font face="Arial" size="2"> <span style="color:black; text-decoration:line-through"><a name="art18�4iii"></a>III - as receitas decorrentes da presta��o de servi�os, bem como a de loca��o de bens m�veis;</span></font></p>]]>
1999 <![CDATA[<span style="color:black; text-decoration:line-through"><a name="art18�4iii"></a>III - as receitas decorrentes da presta��o de servi�os, bem como a de loca��o de bens m�veis;</span>]]>
2001 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 0; margin-bottom: 0" align="justify"> <strike> <font face="Arial" size="2"><strong> <span style="color: black; font-weight: normal"><a name="art18�4iv"></a>IV</span><span style="color:black;font-weight:normal"> - as receitas decorrentes da venda de mercadorias sujeitas a substitui��o tribut�ria e tributa��o concentrada em uma �nica etapa (monof�sica), bem como, em rela��o ao ICMS, antecipa��o tribut�ria com encerramento de tributa��o;</span></strong><span style="color:black"> ; </span></font></strike></p>]]>
2004 <![CDATA[<span style="color: black; font-weight: normal"><a name="art18�4iv"></a>IV</span>]]>
2004 <![CDATA[<span style="color:black;font-weight:normal"> - as receitas decorrentes da venda de mercadorias sujeitas a substitui��o tribut�ria e tributa��o concentrada em uma �nica etapa (monof�sica), bem como, em rela��o ao ICMS, antecipa��o tribut�ria com encerramento de tributa��o;</span>]]>
2007 <![CDATA[<span style="color:black"> ; </span>]]>
2009 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 0 0cm; " align="justify"> <strike> <font face="Arial" size="2"><strong> <span style="color: black; font-weight: normal"><a name="art18�4v"></a>V</span><span style="color:black;font-weight:normal"> - as receitas decorrentes da exporta��o de mercadorias para o exterior, inclusive as vendas realizadas por meio de comercial exportadora </span> <span style="color: black; font-weight: normal">ou</span><span style="color:black;font-weight:normal"> da sociedade de prop�sito espec�fico prevista no art. 56 desta Lei Complementar.</span></strong><span style="color:black"> </span></font></strike></p>]]>
2012 <![CDATA[<span style="color: black; font-weight: normal"><a name="art18�4v"></a>V</span>]]>
2012 <![CDATA[<span style="color:black;font-weight:normal"> - as receitas decorrentes da exporta��o de mercadorias para o exterior, inclusive as vendas realizadas por meio de comercial exportadora </span>]]>
2015 <![CDATA[<span style="color: black; font-weight: normal">ou</span>]]>
2015 <![CDATA[<span style="color:black;font-weight:normal"> da sociedade de prop�sito espec�fico prevista no art. 56 desta Lei Complementar.</span>]]>
2016 <![CDATA[<span style="color:black"> </span>]]>
2018 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�4."></a>� ;4<u><sup>o</sup></u> ; ;O contribuinte dever� considerar, destacadamente, para fim de pagamento, as receitas decorrentes da: ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
2019 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18�4."></a>� ;4<u><sup>o</sup></u> ; ;O contribuinte dever� considerar, destacadamente, para fim de pagamento, as receitas decorrentes da: ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
2025 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�4i."></a>I ;- ;revenda de mercadorias, que ser�o tributadas na forma do Anexo I desta Lei Complementar; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
2026 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18�4i."></a>I ;- ;revenda de mercadorias, que ser�o tributadas na forma do Anexo I desta Lei Complementar; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
2031 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�4ii."></a>II ;- ;venda de mercadorias industrializadas pelo contribuinte, que ser�o tributadas na forma do Anexo II desta Lei Complementar; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
2032 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18�4ii."></a>II ;- ;venda de mercadorias industrializadas pelo contribuinte, que ser�o tributadas na forma do Anexo II desta Lei Complementar; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
2038 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�4iii."></a>III ;- ;presta��o de servi�os de que trata o � 5<u><sup>o</sup></u>-B deste artigo e dos servi�os vinculados � loca��o de bens im�veis e corretagem de im�veis desde que observado o disposto no inciso XV do art. 17, que ser�o tributados na forma do Anexo III desta Lei Complementar; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
2039 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18�4iii."></a>III ;- ;presta��o de servi�os de que trata o � 5<u><sup>o</sup></u>-B deste artigo e dos servi�os vinculados � loca��o de bens im�veis e corretagem de im�veis desde que observado o disposto no inciso XV do art. 17, que ser�o tributados na forma do Anexo III desta Lei Complementar; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
2047 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�4iv."></a>IV ;- ;presta��o de servi�os de que tratam os �� 5<u><sup>o</sup></u>-C a 5<u><sup>o</sup></u>-F e 5<u><sup>o</sup></u>-I deste artigo, que ser�o tributadas na forma prevista naqueles par�grafos; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
2048 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18�4iv."></a>IV ;- ;presta��o de servi�os de que tratam os �� 5<u><sup>o</sup></u>-C a 5<u><sup>o</sup></u>-F e 5<u><sup>o</sup></u>-I deste artigo, que ser�o tributadas na forma prevista naqueles par�grafos; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
2054 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�4v."></a>V ;- ;loca��o de bens m�veis, que ser�o tributadas na forma do Anexo III desta Lei Complementar, deduzida a parcela correspondente ao ISS; ; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
2055 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18�4v."></a>V ;- ;loca��o de bens m�veis, que ser�o tributadas na forma do Anexo III desta Lei Complementar, deduzida a parcela correspondente ao ISS; ; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
2060 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�4vi"></a>VI ;- ;atividade com incid�ncia simult�nea de IPI e de ISS, que ser�o tributadas na forma do Anexo II desta Lei Complementar, deduzida a parcela correspondente ao ICMS e acrescida a parcela correspondente ao ISS prevista no Anexo III desta Lei Complementar; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
2061 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18�4vi"></a>VI ;- ;atividade com incid�ncia simult�nea de IPI e de ISS, que ser�o tributadas na forma do Anexo II desta Lei Complementar, deduzida a parcela correspondente ao ICMS e acrescida a parcela correspondente ao ISS prevista no Anexo III desta Lei Complementar; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
2068 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�4vii"></a>VII ;- ;comercializa��o de medicamentos e produtos magistrais produzidos por manipula��o de f�rmulas: ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
2069 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18�4vii"></a>VII ;- ;comercializa��o de medicamentos e produtos magistrais produzidos por manipula��o de f�rmulas: ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
2074 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�4viia"></a>a) ;sob encomenda para entrega posterior ao adquirente, em car�ter pessoal, mediante prescri��es de profissionais habilitados ou indica��o pelo farmac�utico, produzidos no pr�prio estabelecimento ap�s o atendimento inicial, que ser�o tributadas na forma do Anexo III desta Lei Complementar; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
2075 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18�4viia"></a>a) ;sob encomenda para entrega posterior ao adquirente, em car�ter pessoal, mediante prescri��es de profissionais habilitados ou indica��o pelo farmac�utico, produzidos no pr�prio estabelecimento ap�s o atendimento inicial, que ser�o tributadas na forma do Anexo III desta Lei Complementar; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
2084 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�4viib"></a>b) ;nos demais casos, quando ser�o tributadas na forma do Anexo I desta Lei Complementar. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
2085 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18�4viib"></a>b) ;nos demais casos, quando ser�o tributadas na forma do Anexo I desta Lei Complementar. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
2091 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�4a"></a>� ;4<u><sup>o</sup></u>-A. ; ;O contribuinte dever� segregar, tamb�m, as receitas: ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
2092 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18�4a"></a>� ;4<u><sup>o</sup></u>-A. ; ;O contribuinte dever� segregar, tamb�m, as receitas: ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
2097 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�4ai"></a>I ;- ;decorrentes de opera��es ou presta��es sujeitas � tributa��o concentrada em uma �nica etapa (monof�sica), bem como, em rela��o ao ICMS, que o imposto j� tenha sido recolhido por substituto tribut�rio ou por antecipa��o tribut�ria com encerramento de tributa��o; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
2098 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18�4ai"></a>I ;- ;decorrentes de opera��es ou presta��es sujeitas � tributa��o concentrada em uma �nica etapa (monof�sica), bem como, em rela��o ao ICMS, que o imposto j� tenha sido recolhido por substituto tribut�rio ou por antecipa��o tribut�ria com encerramento de tributa��o; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
2105 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�4aii"></a>II ;- ;sobre as quais houve reten��o de ISS na forma do � 6<u><sup>o</sup></u> deste artigo e � 4<u><sup>o</sup></u> do art. 21 desta Lei Complementar, ou, na hip�tese do � 22-A deste artigo, seja devido em valor fixo ao respectivo munic�pio; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
2106 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18�4aii"></a>II ;- ;sobre as quais houve reten��o de ISS na forma do � 6<u><sup>o</sup></u> deste artigo e � 4<u><sup>o</sup></u> do art. 21 desta Lei Complementar, ou, na hip�tese do � 22-A deste artigo, seja devido em valor fixo ao respectivo munic�pio; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
2114 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�4aiii"></a>III ;- ;sujeitas � tributa��o em valor fixo ou que tenham sido objeto de isen��o ou redu��o de ISS ou de ICMS na forma prevista nesta Lei Complementar; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
2115 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18�4aiii"></a>III ;- ;sujeitas � tributa��o em valor fixo ou que tenham sido objeto de isen��o ou redu��o de ISS ou de ICMS na forma prevista nesta Lei Complementar; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
2121 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�4aiv"></a>IV ;- ;decorrentes da exporta��o para o exterior, inclusive as vendas realizadas por meio de comercial exportadora ou da sociedade de prop�sito espec�fico prevista no art. 56 desta Lei Complementar; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
2122 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18�4aiv"></a>IV ;- ;decorrentes da exporta��o para o exterior, inclusive as vendas realizadas por meio de comercial exportadora ou da sociedade de prop�sito espec�fico prevista no art. 56 desta Lei Complementar; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
2128 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�4av"></a>V ;- ;sobre as quais o ISS seja devido a Munic�pio diverso do estabelecimento prestador, quando ser� recolhido no Simples Nacional. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
2129 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18�4av"></a>V ;- ;sobre as quais o ISS seja devido a Munic�pio diverso do estabelecimento prestador, quando ser� recolhido no Simples Nacional. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
2135 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art18�5"></a>� 5</span><s><span style="color: black">�</span></s><span style="color:black"> ; As atividades industriais ser�o tributadas na forma do </span></font> <span style="font-family: Arial; color: black"><font size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#anexoii">Anexo II desta Lei Complementar.</a></font></span><font face="Arial" size="2"><span style="color:black">.</span></font></p>]]>
2136 <![CDATA[<span style="color:black"><a name="art18�5"></a>� 5</span>]]>
2136 <![CDATA[<span style="color: black">�</span>]]>
2136 <![CDATA[<span style="color:black"> ; As atividades industriais ser�o tributadas na forma do </span>]]>
2138 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#anexoii">Anexo II desta Lei Complementar.</a></font></span>]]>
2139 <![CDATA[<span style="color:black">.</span>]]>
2140 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art18�5i."></a>I - (REVOGADO)</span></font></p>]]>
2141 <![CDATA[<span style="color:black"><a name="art18�5i."></a>I - (REVOGADO)</span>]]>
2142 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left:0cm; margin-right:0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art18�5ii"></a>II - (REVOGADO)</span></font></p>]]>
2143 <![CDATA[<span style="color:black"><a name="art18�5ii"></a>II - (REVOGADO)</span>]]>
2144 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art18�5iii"></a>III - (REVOGADO)</span></font></p>]]>
2145 <![CDATA[<span style="color:black"><a name="art18�5iii"></a>III - (REVOGADO)</span>]]>
2146 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left:0cm; margin-right:0cm" align="justify"> <font face="Arial" size="2"><span style="color: black"><a name="art18�5iv"></a>IV</span><span style="color:black"> - (REVOGADO)</span></font></p>]]>
2147 <![CDATA[<span style="color: black"><a name="art18�5iv"></a>IV</span>]]>
2147 <![CDATA[<span style="color:black"> - (REVOGADO)</span>]]>
2149 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left:0cm; margin-right:0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art18�5v"></a>V - (REVOGADO)</span></font></p>]]>
2150 <![CDATA[<span style="color:black"><a name="art18�5v"></a>V - (REVOGADO)</span>]]>
2151 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left:0cm; margin-right:0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art18�5vi"></a>VI - (REVOGADO)</span></font></p>]]>
2152 <![CDATA[<span style="color:black"><a name="art18�5vi"></a>VI - (REVOGADO)</span>]]>
2153 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left:0cm; margin-right:0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art18�5vii"></a>VII - (REVOGADO).</span></font></p>]]>
2154 <![CDATA[<span style="color:black"><a name="art18�5vii"></a>VII - (REVOGADO).</span>]]>
2155 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><strong> <strike> <span style="color: black; font-weight: normal"><a name="art18�5a"></a>�</span><span style="color:black;font-weight:normal"> 5</span></strike><s><span style="color: black; font-weight: normal">�</span></s><strike><span style="color: black; font-weight: normal">-A </span><span style="color:black;font-weight:normal"> ;As atividades de loca��o de bens m�veis ser�o tributadas na forma do </span></strike></strong></font> <strike> <font size="2"> <strong style="font-family: Arial; color:black; font-weight:400"> <span style="color:black;font-family:Arial"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#anexoiii">Anexo III desta Lei Complementar</a></span></strong></font></strike><font face="Arial" size="2"><strike><strong><span style="color:black;font-weight:normal">, deduzindo-se da al�quota o percentual correspondente ao ISS previsto nesse Anexo.</span></strong></strike></font></p>]]>
2158 <![CDATA[<span style="color: black; font-weight: normal"><a name="art18�5a"></a>�</span>]]>
2158 <![CDATA[<span style="color:black;font-weight:normal"> 5</span>]]>
2159 <![CDATA[<span style="color: black; font-weight: normal">�</span>]]>
2159 <![CDATA[<span style="color: black; font-weight: normal">-A </span>]]>
2160 <![CDATA[<span style="color:black;font-weight:normal"> ;As atividades de loca��o de bens m�veis ser�o tributadas na forma do </span>]]>
2164 <![CDATA[<strong style="font-family: Arial; color:black; font-weight:400"> <span style="color:black;font-family:Arial"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#anexoiii">Anexo III desta Lei Complementar</a></span></strong>]]>
2165 <![CDATA[<span style="color:black;font-family:Arial"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#anexoiii">Anexo III desta Lei Complementar</a></span>]]>
2166 <![CDATA[<span style="color:black;font-weight:normal">, deduzindo-se da al�quota o percentual correspondente ao ISS previsto nesse Anexo.</span>]]>
2169 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font size="2"> <span style="font-family: Arial; color: black"><a name="art18�5a."></a>� 5<u><sup>o</sup></u>-A. ;(</span><span style="color: black"><font face="Arial"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art16">Revogado</a></font></span><span style="font-family: Arial; color: black">).</span></font><span style="font-family: Arial; color: black"><font size="2"> ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span></p>]]>
2171 <![CDATA[<span style="font-family: Arial; color: black"><a name="art18�5a."></a>� 5<u><sup>o</sup></u>-A. ;(</span>]]>
2172 <![CDATA[<span style="color: black"><font face="Arial"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art16">Revogado</a></font></span>]]>
2172 <![CDATA[<span style="font-family: Arial; color: black">).</span>]]>
2172 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span>]]>
2175 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><strong> <span style="color: black; font-weight: normal"><a name="art18�5b"></a>�</span><span style="color:black;font-weight:normal"> 5</span><s><span style="color: black; font-weight: normal">�</span></s><span style="color: black; font-weight: normal">-B</span><span style="color:black;font-weight:normal"> ; Sem preju�zo do disposto no </span></strong></font> <strong style="font-family: Arial"><span style="color:black;font-weight:normal"> <font size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art17">� 1<s>�</s> do art. 17 desta Lei Complementar</a></font></span></strong><font face="Arial" size="2"><strong><span style="color:black;font-weight:normal">, ser�o tributadas na forma do </span></strong></font> <font size="2"> <strong style="font-family: Arial; color:black; font-weight:400"> <span style="color:black;font-family:Arial"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#anexoiii">Anexo III desta Lei Complementar</a></span></strong></font><font face="Arial" size="2"><strong><span style="color:black;font-weight:normal"> as seguintes atividades de presta��o de servi�os:</span></strong><span style="color:black"> ; </span></font></p>]]>
2177 <![CDATA[<span style="color: black; font-weight: normal"><a name="art18�5b"></a>�</span>]]>
2177 <![CDATA[<span style="color:black;font-weight:normal"> 5</span>]]>
2178 <![CDATA[<span style="color: black; font-weight: normal">�</span>]]>
2178 <![CDATA[<span style="color: black; font-weight: normal">-B</span>]]>
2178 <![CDATA[<span style="color:black;font-weight:normal"> ; Sem preju�zo do disposto no </span>]]>
2180 <![CDATA[<strong style="font-family: Arial"><span style="color:black;font-weight:normal"> <font size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art17">� 1<s>�</s> do art. 17 desta Lei Complementar</a></font></span></strong>]]>
2180 <![CDATA[<span style="color:black;font-weight:normal"> <font size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art17">� 1<s>�</s> do art. 17 desta Lei Complementar</a></font></span>]]>
2182 <![CDATA[<span style="color:black;font-weight:normal">, ser�o tributadas na forma do </span>]]>
2184 <![CDATA[<strong style="font-family: Arial; color:black; font-weight:400"> <span style="color:black;font-family:Arial"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#anexoiii">Anexo III desta Lei Complementar</a></span></strong>]]>
2185 <![CDATA[<span style="color:black;font-family:Arial"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#anexoiii">Anexo III desta Lei Complementar</a></span>]]>
2186 <![CDATA[<span style="color:black;font-weight:normal"> as seguintes atividades de presta��o de servi�os:</span>]]>
2187 <![CDATA[<span style="color:black"> ; </span>]]>
2189 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><strong> <span style="color: black; font-weight: normal"><a name="art18�5bi"></a>I</span><span style="color:black;font-weight:normal"> - creche, pr�-escola e estabelecimento de ensino fundamental, escolas t�cnicas, profissionais e de ensino m�dio, de l�nguas estrangeiras, de artes, cursos t�cnicos de pilotagem, preparat�rios para concursos, gerenciais e escolas livres, exceto as previstas nos incisos II e III do � 5</span><s><span style="color: black; font-weight: normal">�</span></s><span style="color: black; font-weight: normal">-D</span><span style="color:black;font-weight:normal"> deste artigo;</span></strong></font></p>]]>
2191 <![CDATA[<span style="color: black; font-weight: normal"><a name="art18�5bi"></a>I</span>]]>
2191 <![CDATA[<span style="color:black;font-weight:normal"> - creche, pr�-escola e estabelecimento de ensino fundamental, escolas t�cnicas, profissionais e de ensino m�dio, de l�nguas estrangeiras, de artes, cursos t�cnicos de pilotagem, preparat�rios para concursos, gerenciais e escolas livres, exceto as previstas nos incisos II e III do � 5</span>]]>
2195 <![CDATA[<span style="color: black; font-weight: normal">�</span>]]>
2195 <![CDATA[<span style="color: black; font-weight: normal">-D</span>]]>
2195 <![CDATA[<span style="color:black;font-weight:normal"> deste artigo;</span>]]>
2197 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><strong> <span style="color: black; font-weight: normal"><a name="art18�5bii"></a>II</span><span style="color:black;font-weight:normal"> - ag�ncia terceirizada de correios;</span></strong></font></p>]]>
2199 <![CDATA[<span style="color: black; font-weight: normal"><a name="art18�5bii"></a>II</span>]]>
2199 <![CDATA[<span style="color:black;font-weight:normal"> - ag�ncia terceirizada de correios;</span>]]>
2201 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><strong> <span style="color:black;font-weight:normal"><a name="art18�5biii"></a>III - ag�ncia de viagem e turismo;</span></strong></font></p>]]>
2203 <![CDATA[<span style="color:black;font-weight:normal"><a name="art18�5biii"></a>III - ag�ncia de viagem e turismo;</span>]]>
2204 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><strong> <span style="color:black;font-weight:normal"><a name="art18�5biv"></a>IV - centro de forma��o de condutores de ve�culos automotores de transporte terrestre de passageiros e de carga;</span></strong></font></p>]]>
2206 <![CDATA[<span style="color:black;font-weight:normal"><a name="art18�5biv"></a>IV - centro de forma��o de condutores de ve�culos automotores de transporte terrestre de passageiros e de carga;</span>]]>
2209 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><strong> <span style="color:black;font-weight:normal"><a name="art18�5bv"></a>V - ag�ncia lot�rica;</span></strong></font></p>]]>
2211 <![CDATA[<span style="color:black;font-weight:normal"><a name="art18�5bv"></a>V - ag�ncia lot�rica;</span>]]>
2212 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art18�5bvi"></a>VI - (REVOGADO)</span></font></p>]]>
2213 <![CDATA[<span style="color:black"><a name="art18�5bvi"></a>VI - (REVOGADO)</span>]]>
2214 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art18�5bvii"></a>VII - (REVOGADO)</span></font></p>]]>
2215 <![CDATA[<span style="color:black"><a name="art18�5bvii"></a>VII - (REVOGADO)</span>]]>
2216 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art18�5bviii"> </a>VIII - (REVOGADO)</span></font></p>]]>
2217 <![CDATA[<span style="color:black"><a name="art18�5bviii"> </a>VIII - (REVOGADO)</span>]]>
2219 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><strong> <span style="color:black;font-weight:normal"><a name="art18�5bix"></a>IX - servi�os de instala��o, de reparos e de manuten��o em geral, bem como de usinagem, solda, tratamento e revestimento em metais;</span></strong></font></p>]]>
2221 <![CDATA[<span style="color:black;font-weight:normal"><a name="art18�5bix"></a>IX - servi�os de instala��o, de reparos e de manuten��o em geral, bem como de usinagem, solda, tratamento e revestimento em metais;</span>]]>
2224 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art18�5bx"></a>X - (REVOGADO)</span></font></p>]]>
2225 <![CDATA[<span style="color:black"><a name="art18�5bx"></a>X - (REVOGADO)</span>]]>
2226 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art18�5bxi"></a>XI - (REVOGADO)</span></font></p>]]>
2227 <![CDATA[<span style="color:black"><a name="art18�5bxi"></a>XI - (REVOGADO)</span>]]>
2228 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art18�5bxii"></a>XII - (REVOGADO)</span></font></p>]]>
2229 <![CDATA[<span style="color:black"><a name="art18�5bxii"></a>XII - (REVOGADO)</span>]]>
2230 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><strong> <span style="color:black;font-weight:normal"><a name="art18�5bxiii"></a>XIII - transporte municipal de passageiros; </span></strong><span style="color:black"> ;</span></font></p>]]>
2232 <![CDATA[<span style="color:black;font-weight:normal"><a name="art18�5bxiii"></a>XIII - transporte municipal de passageiros; </span>]]>
2233 <![CDATA[<span style="color:black"> ;</span>]]>
2234 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><strong> <span style="color:black;font-weight:normal"><a name="art18�5bxiv"></a>XIV - escrit�rios de servi�os cont�beis, observado o disposto nos �� 22-B e 22-C deste artigo.</span></strong></font></p>]]>
2236 <![CDATA[<span style="color:black;font-weight:normal"><a name="art18�5bxiv"></a>XIV - escrit�rios de servi�os cont�beis, observado o disposto nos �� 22-B e 22-C deste artigo.</span>]]>
2238 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art18�5bxv"></a>XV - produ��es cinematogr�ficas, audiovisuais, art�sticas e culturais, sua exibi��o ou apresenta��o, inclusive no caso de m�sica, literatura, artes c�nicas, artes visuais, cinematogr�ficas e audiovisuais.</span></font></p>]]>
2239 <![CDATA[<span style="color:black"><a name="art18�5bxv"></a>XV - produ��es cinematogr�ficas, audiovisuais, art�sticas e culturais, sua exibi��o ou apresenta��o, inclusive no caso de m�sica, literatura, artes c�nicas, artes visuais, cinematogr�ficas e audiovisuais.</span>]]>
2243 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�5bxvi"></a>XVI - fisioterapia; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
2244 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18�5bxvi"></a>XVI - fisioterapia; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
2249 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�5bxvii"></a>XVII - corretagem de seguros. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
2250 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18�5bxvii"></a>XVII - corretagem de seguros. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
2255 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><strong> <span style="color:black;font-weight:normal"><a name="art18�5c"></a>� 5<s>�</s>-C ; Sem preju�zo do disposto no </span></strong></font> <strong style="font-family: Arial"><span style="color:black;font-weight:normal"> <font size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art17">� 1<s>�</s> do art. 17 desta Lei Complementar</a></font></span></strong><font face="Arial" size="2"><strong><span style="color:black;font-weight:normal">, as atividades de presta��o de servi�os seguintes ser�o tributadas na forma do Anexo IV desta Lei Complementar, hip�tese em que n�o estar� inclu�da no Simples Nacional a contribui��o prevista no </span></strong></font> <strong style="font-family: Arial"><span style="color:black;font-weight:normal"> <font size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art13">inciso VI do </a> </font></span><font size="2"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art13">caput<span style="font-weight:normal"> do art. 13 desta Lei Complementar</span></a></font></strong><font face="Arial" size="2"><strong><span style="color:black;font-weight:normal">, devendo ela ser recolhida segundo a legisla��o prevista para os demais contribuintes ou respons�veis:</span></strong></font></p>]]>
2257 <![CDATA[<span style="color:black;font-weight:normal"><a name="art18�5c"></a>� 5<s>�</s>-C ; Sem preju�zo do disposto no </span>]]>
2259 <![CDATA[<strong style="font-family: Arial"><span style="color:black;font-weight:normal"> <font size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art17">� 1<s>�</s> do art. 17 desta Lei Complementar</a></font></span></strong>]]>
2259 <![CDATA[<span style="color:black;font-weight:normal"> <font size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art17">� 1<s>�</s> do art. 17 desta Lei Complementar</a></font></span>]]>
2261 <![CDATA[<span style="color:black;font-weight:normal">, as atividades de presta��o de servi�os seguintes ser�o tributadas na forma do Anexo IV desta Lei Complementar, hip�tese em que n�o estar� inclu�da no Simples Nacional a contribui��o prevista no </span>]]>
2265 <![CDATA[<strong style="font-family: Arial"><span style="color:black;font-weight:normal"> <font size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art13">inciso VI do </a> </font></span><font size="2"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art13">caput<span style="font-weight:normal"> do art. 13 desta Lei Complementar</span></a></font></strong>]]>
2265 <![CDATA[<span style="color:black;font-weight:normal"> <font size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art13">inciso VI do </a> </font></span>]]>
2268 <![CDATA[<span style="font-weight:normal"> do art. 13 desta Lei Complementar</span>]]>
2269 <![CDATA[<span style="color:black;font-weight:normal">, devendo ela ser recolhida segundo a legisla��o prevista para os demais contribuintes ou respons�veis:</span>]]>
2271 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><strong> <span style="color:black;font-weight:normal"><a name="art18�5ci"></a>I - constru��o de im�veis e obras de engenharia em geral, inclusive sob a forma de subempreitada, execu��o de projetos e servi�os de paisagismo, bem como decora��o de interiores;</span></strong></font></p>]]>
2273 <![CDATA[<span style="color:black;font-weight:normal"><a name="art18�5ci"></a>I - constru��o de im�veis e obras de engenharia em geral, inclusive sob a forma de subempreitada, execu��o de projetos e servi�os de paisagismo, bem como decora��o de interiores;</span>]]>
2276 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><strong> <span style="color:black;font-weight:normal"><a name="art18�5cii"></a>II - </span></strong> <span style="color:black">(REVOGADO)</span></font></p>]]>
2278 <![CDATA[<span style="color:black;font-weight:normal"><a name="art18�5cii"></a>II - </span>]]>
2279 <![CDATA[<span style="color:black">(REVOGADO)</span>]]>
2280 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><strong> <span style="color:black;font-weight:normal"><a name="art18�5ciii"></a>III - </span></strong> <span style="color:black">(REVOGADO)</span></font></p>]]>
2282 <![CDATA[<span style="color:black;font-weight:normal"><a name="art18�5ciii"></a>III - </span>]]>
2283 <![CDATA[<span style="color:black">(REVOGADO)</span>]]>
2284 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><strong> <span style="color:black;font-weight:normal"><a name="art18�5civ"></a>IV - </span></strong> <span style="color:black">(REVOGADO)</span></font></p>]]>
2286 <![CDATA[<span style="color:black;font-weight:normal"><a name="art18�5civ"></a>IV - </span>]]>
2287 <![CDATA[<span style="color:black">(REVOGADO)</span>]]>
2288 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><strong> <span style="color:black;font-weight:normal"><a name="art18�5cv"></a>V - </span></strong> <span style="color:black">(REVOGADO)</span></font></p>]]>
2290 <![CDATA[<span style="color:black;font-weight:normal"><a name="art18�5cv"></a>V - </span>]]>
2291 <![CDATA[<span style="color:black">(REVOGADO)</span>]]>
2292 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><strong> <span style="color:black;font-weight:normal"><a name="art18�5cvi"></a>VI - servi�o de vigil�ncia, limpeza ou conserva��o.</span></strong></font></p>]]>
2294 <![CDATA[<span style="color:black;font-weight:normal"><a name="art18�5cvi"></a>VI - servi�o de vigil�ncia, limpeza ou conserva��o.</span>]]>
2296 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�5c.vii"></a>VII - servi�os advocat�cios. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
2297 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18�5c.vii"></a>VII - servi�os advocat�cios. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
2301 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><strong> <span style="color:black;font-weight:normal"><a name="art18�5d"></a>� 5<s>�</s>-D ; Sem preju�zo do disposto no </span></strong></font> <span style="font-family: Arial; color: black"><font size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art17">� 1<u><sup>o</sup></u> do art. 17 desta Lei Complementar</a></font></span><font face="Arial" size="2"><strong><span style="color:black;font-weight:normal">, as atividades de presta��o de servi�os seguintes ser�o tributadas na forma do </span></strong></font> <span style="font-family: Arial; color: black"><font size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#anexov">Anexo V desta Lei Complementar</a></font></span><font face="Arial" size="2"><strong><span style="color:black;font-weight:normal">:</span></strong></font></p>]]>
2303 <![CDATA[<span style="color:black;font-weight:normal"><a name="art18�5d"></a>� 5<s>�</s>-D ; Sem preju�zo do disposto no </span>]]>
2305 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art17">� 1<u><sup>o</sup></u> do art. 17 desta Lei Complementar</a></font></span>]]>
2305 <![CDATA[<span style="color:black;font-weight:normal">, as atividades de presta��o de servi�os seguintes ser�o tributadas na forma do </span>]]>
2307 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#anexov">Anexo V desta Lei Complementar</a></font></span>]]>
2309 <![CDATA[<span style="color:black;font-weight:normal">:</span>]]>
2310 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><strong> <span style="color:black;font-weight:normal; text-decoration:line-through"> <a name="art18�5di"></a>I - cumulativamente administra��o e loca��o de im�veis de terceiros;</span></strong></font></p>]]>
2312 <![CDATA[<span style="color:black;font-weight:normal; text-decoration:line-through"> <a name="art18�5di"></a>I - cumulativamente administra��o e loca��o de im�veis de terceiros;</span>]]>
2315 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�5di."></a>I ;- ;administra��o e loca��o de im�veis de terceiros; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span></p>]]>
2316 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18�5di."></a>I ;- ;administra��o e loca��o de im�veis de terceiros; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span>]]>
2320 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><strong> <span style="color:black;font-weight:normal"><a name="art18�5dii"></a>II - academias de dan�a, de capoeira, de ioga e de artes marciais;</span></strong></font></p>]]>
2322 <![CDATA[<span style="color:black;font-weight:normal"><a name="art18�5dii"></a>II - academias de dan�a, de capoeira, de ioga e de artes marciais;</span>]]>
2324 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><strong> <span style="color:black;font-weight:normal"><a name="art18�5diii"></a>III - academias de atividades f�sicas, desportivas, de nata��o e escolas de esportes;</span></strong></font></p>]]>
2326 <![CDATA[<span style="color:black;font-weight:normal"><a name="art18�5diii"></a>III - academias de atividades f�sicas, desportivas, de nata��o e escolas de esportes;</span>]]>
2328 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><strong> <span style="color:black;font-weight:normal"><a name="art18�5div"></a>IV - elabora��o de programas de computadores, inclusive jogos eletr�nicos, desde que desenvolvidos em estabelecimento do optante;</span></strong></font></p>]]>
2330 <![CDATA[<span style="color:black;font-weight:normal"><a name="art18�5div"></a>IV - elabora��o de programas de computadores, inclusive jogos eletr�nicos, desde que desenvolvidos em estabelecimento do optante;</span>]]>
2333 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><strong> <span style="color:black;font-weight:normal"><a name="art18�5dv"></a>V - licenciamento ou cess�o de direito de uso de programas de computa��o;</span></strong></font></p>]]>
2335 <![CDATA[<span style="color:black;font-weight:normal"><a name="art18�5dv"></a>V - licenciamento ou cess�o de direito de uso de programas de computa��o;</span>]]>
2337 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><strong> <span style="color:black;font-weight:normal"><a name="art18�5dvi"></a>VI - planejamento, confec��o, manuten��o e atualiza��o de p�ginas eletr�nicas, desde que realizados em estabelecimento do optante;</span></strong></font></p>]]>
2339 <![CDATA[<span style="color:black;font-weight:normal"><a name="art18�5dvi"></a>VI - planejamento, confec��o, manuten��o e atualiza��o de p�ginas eletr�nicas, desde que realizados em estabelecimento do optante;</span>]]>
2342 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><strong> <span style="color:black;font-weight:normal"><a name="art18�5dvii"></a>VII - </span></strong> <span style="color:black">(REVOGADO)</span></font></p>]]>
2344 <![CDATA[<span style="color:black;font-weight:normal"><a name="art18�5dvii"></a>VII - </span>]]>
2345 <![CDATA[<span style="color:black">(REVOGADO)</span>]]>
2346 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><strong> <span style="color:black;font-weight:normal"><a name="art18�5dviii"></a>VIII - </span></strong> <span style="color:black">(REVOGADO)</span></font></p>]]>
2348 <![CDATA[<span style="color:black;font-weight:normal"><a name="art18�5dviii"></a>VIII - </span>]]>
2349 <![CDATA[<span style="color:black">(REVOGADO)</span>]]>
2350 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><strong> <span style="color:black;font-weight:normal"><a name="art18�5dix"></a>IX - empresas montadoras de estandes para feiras;</span></strong></font></p>]]>
2352 <![CDATA[<span style="color:black;font-weight:normal"><a name="art18�5dix"></a>IX - empresas montadoras de estandes para feiras;</span>]]>
2354 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art18�5dx"></a>X - (REVOGADO)</span></font></p>]]>
2355 <![CDATA[<span style="color:black"><a name="art18�5dx"></a>X - (REVOGADO)</span>]]>
2356 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><strong> <span style="color:black;font-weight:normal"><a name="art18�5dxi"></a>XI - (REVOGADO)</span></strong></font></p>]]>
2358 <![CDATA[<span style="color:black;font-weight:normal"><a name="art18�5dxi"></a>XI - (REVOGADO)</span>]]>
2359 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><strong> <span style="color:black;font-weight:normal"><a name="art18�5dxii"></a>XII - laborat�rios de an�lises cl�nicas ou de patologia cl�nica;</span></strong></font></p>]]>
2361 <![CDATA[<span style="color:black;font-weight:normal"><a name="art18�5dxii"></a>XII - laborat�rios de an�lises cl�nicas ou de patologia cl�nica;</span>]]>
2363 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><strong> <span style="color:black;font-weight:normal"><a name="art18�5dxiii"></a>XIII - servi�os de tomografia, diagn�sticos m�dicos por imagem, registros gr�ficos e m�todos �ticos, bem como resson�ncia magn�tica;</span></strong></font></p>]]>
2365 <![CDATA[<span style="color:black;font-weight:normal"><a name="art18�5dxiii"></a>XIII - servi�os de tomografia, diagn�sticos m�dicos por imagem, registros gr�ficos e m�todos �ticos, bem como resson�ncia magn�tica;</span>]]>
2368 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><strong> <span style="color:black;font-weight:normal"><a name="art18�5dxiv"></a>XIV - servi�os de pr�tese em geral.</span></strong></font></p>]]>
2370 <![CDATA[<span style="color:black;font-weight:normal"><a name="art18�5dxiv"></a>XIV - servi�os de pr�tese em geral.</span>]]>
2371 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <strong style="font-family: Arial"> <span style="color:black;font-weight:normal; text-decoration:line-through"> <font size="2"><a name="art18�5e"></a>� 5�-E ; Sem preju�zo do disposto no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art17">� 1� do art. 17 desta Lei Complementar</a>, as atividades de presta��o de servi�os de comunica��o e de transportes interestadual e intermunicipal de cargas ser�o tributadas na forma do <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#anexoiii">Anexo III</a>, deduzida a parcela correspondente ao ISS e acrescida a parcela correspondente ao ICMS prevista no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#anexoi">Anexo I</a>.</font></span></strong></p>]]>
2372 <![CDATA[<strong style="font-family: Arial"> <span style="color:black;font-weight:normal; text-decoration:line-through"> <font size="2"><a name="art18�5e"></a>� 5�-E ; Sem preju�zo do disposto no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art17">� 1� do art. 17 desta Lei Complementar</a>, as atividades de presta��o de servi�os de comunica��o e de transportes interestadual e intermunicipal de cargas ser�o tributadas na forma do <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#anexoiii">Anexo III</a>, deduzida a parcela correspondente ao ISS e acrescida a parcela correspondente ao ICMS prevista no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#anexoi">Anexo I</a>.</font></span></strong>]]>
2373 <![CDATA[<span style="color:black;font-weight:normal; text-decoration:line-through"> <font size="2"><a name="art18�5e"></a>� 5�-E ; Sem preju�zo do disposto no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art17">� 1� do art. 17 desta Lei Complementar</a>, as atividades de presta��o de servi�os de comunica��o e de transportes interestadual e intermunicipal de cargas ser�o tributadas na forma do <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#anexoiii">Anexo III</a>, deduzida a parcela correspondente ao ISS e acrescida a parcela correspondente ao ICMS prevista no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#anexoi">Anexo I</a>.</font></span>]]>
2379 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�5e."></a>� ;5<u><sup>o</sup></u>-E. ; Sem preju�zo do disposto no � ;1<u><sup>o</sup></u> do art. 17 desta Lei Complementar, as atividades de presta��o de servi�os de comunica��o e de transportes interestadual e intermunicipal de cargas, e de transportes autorizados no inciso VI do <b>caput</b> do art. 17, inclusive na modalidade fluvial, ser�o tributadas na forma do Anexo III, deduzida a parcela correspondente ao ISS e acrescida a parcela correspondente ao ICMS prevista no Anexo I. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
2380 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18�5e."></a>� ;5<u><sup>o</sup></u>-E. ; Sem preju�zo do disposto no � ;1<u><sup>o</sup></u> do art. 17 desta Lei Complementar, as atividades de presta��o de servi�os de comunica��o e de transportes interestadual e intermunicipal de cargas, e de transportes autorizados no inciso VI do <b>caput</b> do art. 17, inclusive na modalidade fluvial, ser�o tributadas na forma do Anexo III, deduzida a parcela correspondente ao ISS e acrescida a parcela correspondente ao ICMS prevista no Anexo I. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
2390 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <strong style="font-family: Arial"><span style="color:black;font-weight:normal"> <font size="2"><strike><a name="art18�5f"></a>� 5</strike><s>�</s><strike>-F As atividades de presta��o de servi�os referidas no </strike> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art17"><strike>� 2</strike><s>�</s><strike> do ; art. 17 desta Lei Complementar</strike></a><strike> ser�o tributadas na forma do <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#anexoiii">Anexo III desta Lei Complementar</a>, salvo se, para alguma dessas atividades, houver previs�o expressa de tributa��o na forma dos <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#anexoiv">Anexos IV ou V desta Lei Complementar</a>.</strike></font></span></strong></p>]]>
2391 <![CDATA[<strong style="font-family: Arial"><span style="color:black;font-weight:normal"> <font size="2"><strike><a name="art18�5f"></a>� 5</strike><s>�</s><strike>-F As atividades de presta��o de servi�os referidas no </strike> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art17"><strike>� 2</strike><s>�</s><strike> do ; art. 17 desta Lei Complementar</strike></a><strike> ser�o tributadas na forma do <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#anexoiii">Anexo III desta Lei Complementar</a>, salvo se, para alguma dessas atividades, houver previs�o expressa de tributa��o na forma dos <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#anexoiv">Anexos IV ou V desta Lei Complementar</a>.</strike></font></span></strong>]]>
2391 <![CDATA[<span style="color:black;font-weight:normal"> <font size="2"><strike><a name="art18�5f"></a>� 5</strike><s>�</s><strike>-F As atividades de presta��o de servi�os referidas no </strike> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art17"><strike>� 2</strike><s>�</s><strike> do ; art. 17 desta Lei Complementar</strike></a><strike> ser�o tributadas na forma do <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#anexoiii">Anexo III desta Lei Complementar</a>, salvo se, para alguma dessas atividades, houver previs�o expressa de tributa��o na forma dos <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#anexoiv">Anexos IV ou V desta Lei Complementar</a>.</strike></font></span>]]>
2398 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�f."></a>� 5<u><sup>o</sup></u>-F. ; As atividades de presta��o de servi�os referidas no � ;2<u><sup>o</sup></u> do art. 17 desta Lei Complementar ser�o tributadas na forma do Anexo III desta Lei Complementar, salvo se, para alguma dessas atividades, houver previs�o expressa de tributa��o na forma dos Anexos IV, V ou VI desta Lei Complementar. ; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span></p>]]>
2399 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18�f."></a>� 5<u><sup>o</sup></u>-F. ; As atividades de presta��o de servi�os referidas no � ;2<u><sup>o</sup></u> do art. 17 desta Lei Complementar ser�o tributadas na forma do Anexo III desta Lei Complementar, salvo se, para alguma dessas atividades, houver previs�o expressa de tributa��o na forma dos Anexos IV, V ou VI desta Lei Complementar. ; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span>]]>
2408 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"><strike> <a name="art18�5g"></a>� 5<u><sup>o</sup></u>-G. As atividades com incid�ncia simult�nea de IPI e de ISS ser�o tributadas na forma do <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#anexoii">Anexo II desta Lei Complementar</a>, deduzida a parcela correspondente ao ICMS e acrescida a parcela correspondente ao ISS prevista no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#anexoiii">Anexo III desta Lei Complementar</a>.</strike></font></span></p>]]>
2409 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><strike> <a name="art18�5g"></a>� 5<u><sup>o</sup></u>-G. As atividades com incid�ncia simult�nea de IPI e de ISS ser�o tributadas na forma do <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#anexoii">Anexo II desta Lei Complementar</a>, deduzida a parcela correspondente ao ICMS e acrescida a parcela correspondente ao ISS prevista no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#anexoiii">Anexo III desta Lei Complementar</a>.</strike></font></span>]]>
2415 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <font size="2"> <span style="font-family: Arial; color: black"><a name="art18�g."></a>� ;5<u><sup>o</sup></u>-G. ; (</span><span style="color: black"><font face="Arial"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art16">Revogado</a></font></span><span style="font-family: Arial; color: black">).</span></font><span style="font-family: Arial; color: black"><font size="2"> ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span></p>]]>
2417 <![CDATA[<span style="font-family: Arial; color: black"><a name="art18�g."></a>� ;5<u><sup>o</sup></u>-G. ; (</span>]]>
2418 <![CDATA[<span style="color: black"><font face="Arial"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art16">Revogado</a></font></span>]]>
2418 <![CDATA[<span style="font-family: Arial; color: black">).</span>]]>
2418 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span>]]>
2421 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�5h"></a>� 5<u><sup>o</sup></u>-H. ; A veda��o de que trata o <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art17">inciso XII do <b>caput</b> do art. 17 desta Lei Complementar</a> n�o se aplica �s atividades referidas no � 5<u><sup>o</sup></u>-C deste artigo.</font></span></p>]]>
2422 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18�5h"></a>� 5<u><sup>o</sup></u>-H. ; A veda��o de que trata o <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art17">inciso XII do <b>caput</b> do art. 17 desta Lei Complementar</a> n�o se aplica �s atividades referidas no � 5<u><sup>o</sup></u>-C deste artigo.</font></span>]]>
2427 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�5i"></a>� ;5<u><sup>o</sup></u>-I. ; Sem preju�zo do disposto no � 1<u><sup>o</sup></u> do art. 17 desta Lei Complementar, as seguintes atividades de presta��o de servi�os ser�o tributadas na forma do Anexo VI desta Lei Complementar: ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span></p>]]>
2428 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18�5i"></a>� ;5<u><sup>o</sup></u>-I. ; Sem preju�zo do disposto no � 1<u><sup>o</sup></u> do art. 17 desta Lei Complementar, as seguintes atividades de presta��o de servi�os ser�o tributadas na forma do Anexo VI desta Lei Complementar: ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span>]]>
2435 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�5i.i"></a>I ;- ;medicina, inclusive laboratorial e enfermagem; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span></p>]]>
2436 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18�5i.i"></a>I ;- ;medicina, inclusive laboratorial e enfermagem; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span>]]>
2440 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�5i.ii"></a>II ;- ;medicina veterin�ria; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span></p>]]>
2441 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18�5i.ii"></a>II ;- ;medicina veterin�ria; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span>]]>
2445 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�5i.iii"></a>III ;- ;odontologia; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span></p>]]>
2446 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18�5i.iii"></a>III ;- ;odontologia; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span>]]>
2450 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�5i.iv"></a>IV ;- ;psicologia, psican�lise, terapia ocupacional, acupuntura, podologia, fonoaudiologia, cl�nicas de nutri��o e de vacina��o e bancos de leite; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span></p>]]>
2451 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18�5i.iv"></a>IV ;- ;psicologia, psican�lise, terapia ocupacional, acupuntura, podologia, fonoaudiologia, cl�nicas de nutri��o e de vacina��o e bancos de leite; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span>]]>
2456 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�5i.v"></a>V ;- ;servi�os de comissaria, de despachantes, de tradu��o e de interpreta��o; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span></p>]]>
2457 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18�5i.v"></a>V ;- ;servi�os de comissaria, de despachantes, de tradu��o e de interpreta��o; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span>]]>
2462 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�5i.vi"></a>VI ;- ;arquitetura, engenharia, medi��o, cartografia, topografia, geologia, geod�sia, testes, suporte e an�lises t�cnicas e tecnol�gicas, pesquisa, <b>design</b>, desenho e agronomia; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span></p>]]>
2463 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18�5i.vi"></a>VI ;- ;arquitetura, engenharia, medi��o, cartografia, topografia, geologia, geod�sia, testes, suporte e an�lises t�cnicas e tecnol�gicas, pesquisa, <b>design</b>, desenho e agronomia; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span>]]>
2469 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�5i.vii"></a>VII ;- ;representa��o comercial e demais atividades de intermedia��o de neg�cios e servi�os de terceiros; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span></p>]]>
2470 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18�5i.vii"></a>VII ;- ;representa��o comercial e demais atividades de intermedia��o de neg�cios e servi�os de terceiros; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span>]]>
2475 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�5i.viii"></a>VIII ;- ;per�cia, leil�o e avalia��o; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span></p>]]>
2476 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18�5i.viii"></a>VIII ;- ;per�cia, leil�o e avalia��o; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span>]]>
2480 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�5i.ix"></a>IX ;- ;auditoria, economia, consultoria, gest�o, organiza��o, controle e administra��o; ; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span></p>]]>
2481 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18�5i.ix"></a>IX ;- ;auditoria, economia, consultoria, gest�o, organiza��o, controle e administra��o; ; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span>]]>
2486 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�5i.x"></a>X ;- ;jornalismo e publicidade; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span></p>]]>
2487 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18�5i.x"></a>X ;- ;jornalismo e publicidade; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span>]]>
2491 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�5i.xi"></a>XI ;- ;agenciamento, exceto de m�o de obra; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span></p>]]>
2492 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18�5i.xi"></a>XI ;- ;agenciamento, exceto de m�o de obra; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span>]]>
2496 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�5i.xii"></a>XII ;- ;outras atividades do setor de servi�os que tenham por finalidade a presta��o de servi�os decorrentes do exerc�cio de atividade intelectual, de natureza t�cnica, cient�fica, desportiva, art�stica ou cultural, que constitua profiss�o regulamentada ou n�o, desde que n�o sujeitas � tributa��o na forma dos Anexos III, IV ou V desta Lei Complementar. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span></p>]]>
2497 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18�5i.xii"></a>XII ;- ;outras atividades do setor de servi�os que tenham por finalidade a presta��o de servi�os decorrentes do exerc�cio de atividade intelectual, de natureza t�cnica, cient�fica, desportiva, art�stica ou cultural, que constitua profiss�o regulamentada ou n�o, desde que n�o sujeitas � tributa��o na forma dos Anexos III, IV ou V desta Lei Complementar. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span>]]>
2505 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"><a name="art18�6"> </a>� 6<u><sup>o</sup></u> No caso dos servi�os previstos no </font></span> <span style="font-size: 10.0pt; font-family: &#39;Times New Roman&#39;,serif; color: black"> <a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp116.htm#art6�2"> <span style="font-family: Arial,sans-serif"> � 2<sup>o</sup> do art. 6<sup>o</sup> da Lei Complementar n<sup>o</sup> 116, de 31 de julho de 2003</span></a></span><span style="font-family: Arial; color: black"><font size="2">, prestados pelas microempresas e pelas empresas de pequeno porte, o tomador do servi�o dever� reter o montante correspondente na forma da legisla��o do munic�pio onde estiver localizado, observado o disposto no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art21">�4<u><sup>o</sup></u> do art. 21 desta Lei Complementar</a>.</font></span></p>]]>
2506 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art18�6"> </a>� 6<u><sup>o</sup></u> No caso dos servi�os previstos no </font></span>]]>
2509 <![CDATA[<span style="font-size: 10.0pt; font-family: &#39;Times New Roman&#39;,serif; color: black"> <a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp116.htm#art6�2"> <span style="font-family: Arial,sans-serif"> � 2<sup>o</sup> do art. 6<sup>o</sup> da Lei Complementar n<sup>o</sup> 116, de 31 de julho de 2003</span></a></span>]]>
2510 <![CDATA[<a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp116.htm#art6�2"> <span style="font-family: Arial,sans-serif"> � 2<sup>o</sup> do art. 6<sup>o</sup> da Lei Complementar n<sup>o</sup> 116, de 31 de julho de 2003</span></a>]]>
2511 <![CDATA[<span style="font-family: Arial,sans-serif"> � 2<sup>o</sup> do art. 6<sup>o</sup> da Lei Complementar n<sup>o</sup> 116, de 31 de julho de 2003</span>]]>
2514 <![CDATA[<span style="font-family: Arial; color: black"><font size="2">, prestados pelas microempresas e pelas empresas de pequeno porte, o tomador do servi�o dever� reter o montante correspondente na forma da legisla��o do munic�pio onde estiver localizado, observado o disposto no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art21">�4<u><sup>o</sup></u> do art. 21 desta Lei Complementar</a>.</font></span>]]>
2519 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black; text-decoration:line-through"><font size="2"><a name="art18�7"> </a>� 7<u><sup>o</sup></u> A sociedade de prop�sito espec�fico de que trata o <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art56">art. 56 desta Lei Complementar</a> que houver adquirido mercadorias de microempresa ou empresa de pequeno porte que seja sua s�cia, bem como a empresa comercial exportadora que houver adquirido mercadorias de empresa optante pelo Simples Nacional, com o fim espec�fico de exporta��o para o exterior, que, no prazo de 180 (cento e oitenta) dias, contado da data da emiss�o da nota fiscal pela vendedora, n�o comprovar o seu embarque para o exterior ficar� sujeita ao pagamento de todos os impostos e contribui��es que deixaram de ser pagos pela empresa vendedora, acrescidos de juros de mora e multa, de mora ou de of�cio, calculados na forma da legisla��o que rege a cobran�a do tributo n�o pago, aplic�vel � sociedade de prop�sito espec�fico ou � pr�pria comercial exportadora.</font></span></p>]]>
2520 <![CDATA[<span style="font-family: Arial; color: black; text-decoration:line-through"><font size="2"><a name="art18�7"> </a>� 7<u><sup>o</sup></u> A sociedade de prop�sito espec�fico de que trata o <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art56">art. 56 desta Lei Complementar</a> que houver adquirido mercadorias de microempresa ou empresa de pequeno porte que seja sua s�cia, bem como a empresa comercial exportadora que houver adquirido mercadorias de empresa optante pelo Simples Nacional, com o fim espec�fico de exporta��o para o exterior, que, no prazo de 180 (cento e oitenta) dias, contado da data da emiss�o da nota fiscal pela vendedora, n�o comprovar o seu embarque para o exterior ficar� sujeita ao pagamento de todos os impostos e contribui��es que deixaram de ser pagos pela empresa vendedora, acrescidos de juros de mora e multa, de mora ou de of�cio, calculados na forma da legisla��o que rege a cobran�a do tributo n�o pago, aplic�vel � sociedade de prop�sito espec�fico ou � pr�pria comercial exportadora.</font></span>]]>
2533 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�7."></a>� ;7<u><sup>o</sup></u> ;A sociedade de prop�sito espec�fico de que trata o art. 56 desta Lei Complementar que houver adquirido mercadorias de microempresa ou empresa de pequeno porte que seja sua s�cia, bem como a empresa comercial exportadora que houver adquirido mercadorias ou servi�os de empresa optante pelo Simples Nacional, com o fim espec�fico de exporta��o para o exterior, que, no prazo de 180 (cento e oitenta) dias, contado da data da emiss�o da nota fiscal pela vendedora, n�o comprovar o seu embarque para o exterior ficar� sujeita ao pagamento de todos os impostos e contribui��es que deixaram de ser pagos pela empresa vendedora, acrescidos de juros de mora e multa, de mora ou de of�cio, calculados na forma da legisla��o relativa � cobran�a do tributo n�o pago, aplic�vel � sociedade de prop�sito espec�fico ou � pr�pria comercial exportadora. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span></p>]]>
2534 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18�7."></a>� ;7<u><sup>o</sup></u> ;A sociedade de prop�sito espec�fico de que trata o art. 56 desta Lei Complementar que houver adquirido mercadorias de microempresa ou empresa de pequeno porte que seja sua s�cia, bem como a empresa comercial exportadora que houver adquirido mercadorias ou servi�os de empresa optante pelo Simples Nacional, com o fim espec�fico de exporta��o para o exterior, que, no prazo de 180 (cento e oitenta) dias, contado da data da emiss�o da nota fiscal pela vendedora, n�o comprovar o seu embarque para o exterior ficar� sujeita ao pagamento de todos os impostos e contribui��es que deixaram de ser pagos pela empresa vendedora, acrescidos de juros de mora e multa, de mora ou de of�cio, calculados na forma da legisla��o relativa � cobran�a do tributo n�o pago, aplic�vel � sociedade de prop�sito espec�fico ou � pr�pria comercial exportadora. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span>]]>
2549 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art18�8"> </a> </font></span> <font face="Arial" size="2"><span style="color:black">� 8<u><sup>o</sup></u> ; ; Para efeito do disposto no � 7<u><sup>o</sup></u> deste artigo, considera-se vencido o prazo para o pagamento na data em que a empresa vendedora deveria faz�-lo, caso a venda houvesse sido efetuada para o mercado interno.</span></font></p>]]>
2550 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art18�8"> </a> </font></span>]]>
2552 <![CDATA[<span style="color:black">� 8<u><sup>o</sup></u> ; ; Para efeito do disposto no � 7<u><sup>o</sup></u> deste artigo, considera-se vencido o prazo para o pagamento na data em que a empresa vendedora deveria faz�-lo, caso a venda houvesse sido efetuada para o mercado interno.</span>]]>
2556 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"><a name="art18�9"> </a>� 9<u><sup>o</sup></u> Relativamente � contribui��o patronal previdenci�ria, devida pela vendedora, a sociedade de prop�sito espec�fico de que trata o <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art56">art. 56 desta Lei Complementar </a>ou a comercial exportadora dever�o recolher, no prazo previsto no � 8<u><sup>o</sup></u> deste artigo, o valor correspondente a 11% (onze por cento) do valor das mercadorias n�o exportadas nos termos do � 7<u><sup>o</sup></u> deste artigo.</font></span></p>]]>
2557 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art18�9"> </a>� 9<u><sup>o</sup></u> Relativamente � contribui��o patronal previdenci�ria, devida pela vendedora, a sociedade de prop�sito espec�fico de que trata o <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art56">art. 56 desta Lei Complementar </a>ou a comercial exportadora dever�o recolher, no prazo previsto no � 8<u><sup>o</sup></u> deste artigo, o valor correspondente a 11% (onze por cento) do valor das mercadorias n�o exportadas nos termos do � 7<u><sup>o</sup></u> deste artigo.</font></span>]]>
2565 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�10"></a>� 10. Na hip�tese do � 7<u><sup>o</sup></u> deste artigo, a sociedade de prop�sito espec�fico de que trata o <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art56">art. 56 desta Lei Complementar</a> ou a empresa comercial exportadora n�o poder�o deduzir do montante devido qualquer valor a t�tulo de cr�dito de Imposto sobre Produtos Industrializados - IPI da Contribui��o para o PIS/PASEP ou da COFINS, decorrente da aquisi��o das mercadorias e servi�os objeto da incid�ncia.</font></span></p>]]>
2566 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18�10"></a>� 10. Na hip�tese do � 7<u><sup>o</sup></u> deste artigo, a sociedade de prop�sito espec�fico de que trata o <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art56">art. 56 desta Lei Complementar</a> ou a empresa comercial exportadora n�o poder�o deduzir do montante devido qualquer valor a t�tulo de cr�dito de Imposto sobre Produtos Industrializados - IPI da Contribui��o para o PIS/PASEP ou da COFINS, decorrente da aquisi��o das mercadorias e servi�os objeto da incid�ncia.</font></span>]]>
2574 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�11"></a>� 11. Na hip�tese do � 7<u><sup>o</sup></u> deste artigo, a sociedade de prop�sito espec�fico ou a empresa comercial exportadora dever�o pagar, tamb�m, os impostos e contribui��es devidos nas vendas para o mercado interno, caso, por qualquer forma, tenham alienado ou utilizado as mercadorias.</font></span></p>]]>
2575 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18�11"></a>� 11. Na hip�tese do � 7<u><sup>o</sup></u> deste artigo, a sociedade de prop�sito espec�fico ou a empresa comercial exportadora dever�o pagar, tamb�m, os impostos e contribui��es devidos nas vendas para o mercado interno, caso, por qualquer forma, tenham alienado ou utilizado as mercadorias.</font></span>]]>
2581 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black; text-decoration:line-through"><font size="2"> <a name="art18�12"></a>� 12. Na apura��o do montante devido no m�s relativo a cada tributo, o contribuinte que apure receitas mencionadas nos incisos IV e V do � 4o deste artigo ter� direito a redu��o do valor a ser recolhido na forma do Simples Nacional calculada nos termos dos �� 13 e 14 deste artigo.</font></span></p>]]>
2582 <![CDATA[<span style="font-family: Arial; color: black; text-decoration:line-through"><font size="2"> <a name="art18�12"></a>� 12. Na apura��o do montante devido no m�s relativo a cada tributo, o contribuinte que apure receitas mencionadas nos incisos IV e V do � 4o deste artigo ter� direito a redu��o do valor a ser recolhido na forma do Simples Nacional calculada nos termos dos �� 13 e 14 deste artigo.</font></span>]]>
2588 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�12."></a>� ;12. ;Na apura��o do montante devido no m�s relativo a cada tributo, para o contribuinte que apure receitas mencionadas nos incisos I a III e V do � 4<u><sup>o</sup></u>-A deste artigo, ser�o consideradas as redu��es relativas aos tributos j� recolhidos, ou sobre os quais tenha havido tributa��o monof�sica, isen��o, redu��o ou, no caso do ISS, que o valor tenha sido objeto de reten��o ou seja devido diretamente ao Munic�pio. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
2589 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18�12."></a>� ;12. ;Na apura��o do montante devido no m�s relativo a cada tributo, para o contribuinte que apure receitas mencionadas nos incisos I a III e V do � 4<u><sup>o</sup></u>-A deste artigo, ser�o consideradas as redu��es relativas aos tributos j� recolhidos, ou sobre os quais tenha havido tributa��o monof�sica, isen��o, redu��o ou, no caso do ISS, que o valor tenha sido objeto de reten��o ou seja devido diretamente ao Munic�pio. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
2598 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black; text-decoration:line-through"><font size="2"> <a name="art18�13"></a>� 13. Para efeito de determina��o da redu��o de que trata o � 12 deste artigo, as receitas ser�o discriminadas em comerciais, industriais ou de presta��o de servi�os na forma dos <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#anexoi">Anexos I, II, III, IV e V desta Lei Complementar</a>.</font></span></p>]]>
2599 <![CDATA[<span style="font-family: Arial; color: black; text-decoration:line-through"><font size="2"> <a name="art18�13"></a>� 13. Para efeito de determina��o da redu��o de que trata o � 12 deste artigo, as receitas ser�o discriminadas em comerciais, industriais ou de presta��o de servi�os na forma dos <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#anexoi">Anexos I, II, III, IV e V desta Lei Complementar</a>.</font></span>]]>
2604 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�13."></a>� ;13. ;Para efeito de determina��o da redu��o de que trata o � 12 deste artigo, as receitas ser�o discriminadas em comerciais, industriais ou de presta��o de servi�os na forma dos Anexos I, II, III, IV, V e VI desta Lei Complementar. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span></p>]]>
2605 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18�13."></a>� ;13. ;Para efeito de determina��o da redu��o de que trata o � 12 deste artigo, as receitas ser�o discriminadas em comerciais, industriais ou de presta��o de servi�os na forma dos Anexos I, II, III, IV, V e VI desta Lei Complementar. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span>]]>
2613 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black; text-decoration:line-through"><font size="2"> <a name="art18�14"></a>� 14. A redu��o no montante a ser recolhido do Simples Nacional no m�s relativo aos valores das receitas de que tratam os incisos IV e V do � 4<u><sup>o</sup></u> deste artigo corresponder�:</font></span></p>]]>
2614 <![CDATA[<span style="font-family: Arial; color: black; text-decoration:line-through"><font size="2"> <a name="art18�14"></a>� 14. A redu��o no montante a ser recolhido do Simples Nacional no m�s relativo aos valores das receitas de que tratam os incisos IV e V do � 4<u><sup>o</sup></u> deste artigo corresponder�:</font></span>]]>
2619 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�14."></a>� 14. ;A redu��o no montante a ser recolhido no Simples Nacional relativo aos valores das receitas decorrentes da exporta��o de que trata o inciso IV do � 4<u><sup>o</sup></u>-A deste artigo corresponder� t�o somente aos percentuais relativos � Cofins, � Contribui��o para o PIS/Pasep, ao IPI, ao ICMS e ao ISS, constantes dos Anexos I a VI desta Lei Complementar. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span></p>]]>
2620 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18�14."></a>� 14. ;A redu��o no montante a ser recolhido no Simples Nacional relativo aos valores das receitas decorrentes da exporta��o de que trata o inciso IV do � 4<u><sup>o</sup></u>-A deste artigo corresponder� t�o somente aos percentuais relativos � Cofins, � Contribui��o para o PIS/Pasep, ao IPI, ao ICMS e ao ISS, constantes dos Anexos I a VI desta Lei Complementar. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span>]]>
2629 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm; text-autospace: none; margin-top:0; margin-bottom:0"> <span style="font-family: Arial; color: black; text-decoration:line-through"><font size="2"> <a name="art18�14i"></a>I - no caso de revenda de mercadorias:</font></span></p>]]>
2630 <![CDATA[<span style="font-family: Arial; color: black; text-decoration:line-through"><font size="2"> <a name="art18�14i"></a>I - no caso de revenda de mercadorias:</font></span>]]>
2633 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm; text-autospace: none; margin-top:0; margin-bottom:0"> <span style="font-family: Arial; color: black; text-decoration:line-through"><font size="2"> <a name="art18�14ia"></a>a) ao percentual que incidiria sobre o montante total de receita, caso n�o houvesse nenhuma redu��o, previsto no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#anexoi">Anexo I desta Lei Complementar</a>, relativo � COFINS, aplicado sobre a respectiva parcela de receita referida nos incisos IV ou V do � 4<u><sup>o</sup></u> deste artigo, conforme o caso;</font></span></p>]]>
2634 <![CDATA[<span style="font-family: Arial; color: black; text-decoration:line-through"><font size="2"> <a name="art18�14ia"></a>a) ao percentual que incidiria sobre o montante total de receita, caso n�o houvesse nenhuma redu��o, previsto no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#anexoi">Anexo I desta Lei Complementar</a>, relativo � COFINS, aplicado sobre a respectiva parcela de receita referida nos incisos IV ou V do � 4<u><sup>o</sup></u> deste artigo, conforme o caso;</font></span>]]>
2640 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm; text-autospace: none; margin-top:0; margin-bottom:0"> <span style="font-family: Arial; color: black; text-decoration:line-through"><font size="2"> <a name="art18�14ib"></a>b) ao percentual que incidiria sobre o montante total de receita, caso n�o houvesse nenhuma redu��o, previsto no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#anexoi">Anexo I desta Lei Complementar</a>, relativo � Contribui��o para o PIS/PASEP, aplicado sobre a respectiva parcela de receita referida nos incisos IV ou V do � 4<u><sup>o</sup></u> deste artigo, conforme o caso;</font></span></p>]]>
2641 <![CDATA[<span style="font-family: Arial; color: black; text-decoration:line-through"><font size="2"> <a name="art18�14ib"></a>b) ao percentual que incidiria sobre o montante total de receita, caso n�o houvesse nenhuma redu��o, previsto no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#anexoi">Anexo I desta Lei Complementar</a>, relativo � Contribui��o para o PIS/PASEP, aplicado sobre a respectiva parcela de receita referida nos incisos IV ou V do � 4<u><sup>o</sup></u> deste artigo, conforme o caso;</font></span>]]>
2647 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm; text-autospace: none; margin-top:0; margin-bottom:15px"> <span style="font-family: Arial; color: black; text-decoration:line-through"><font size="2"> <a name="art18�14ic"></a>c) ao percentual que incidiria sobre o montante total de receita, caso n�o houvesse nenhuma redu��o, previsto no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#anexoi">Anexo I desta Lei Complementar</a>, relativo ao ICMS, aplicado sobre a respectiva parcela de receita referida nos incisos IV ou V do � 4<u><sup>o</sup></u> deste artigo, conforme o caso;</font></span></p>]]>
2648 <![CDATA[<span style="font-family: Arial; color: black; text-decoration:line-through"><font size="2"> <a name="art18�14ic"></a>c) ao percentual que incidiria sobre o montante total de receita, caso n�o houvesse nenhuma redu��o, previsto no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#anexoi">Anexo I desta Lei Complementar</a>, relativo ao ICMS, aplicado sobre a respectiva parcela de receita referida nos incisos IV ou V do � 4<u><sup>o</sup></u> deste artigo, conforme o caso;</font></span>]]>
2654 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm; text-autospace: none; margin-top:0; margin-bottom:15px"> <font size="2"> <span style="font-family: Arial; color: black"><a name="art18�14i."></a>I ;- ;(</span><span style="color: black"><font face="Arial"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art16">Revogado</a></font></span><span style="font-family: Arial; color: black">);</span></font><span style="font-family: Arial; color: black"><font size="2"> ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span></p>]]>
2656 <![CDATA[<span style="font-family: Arial; color: black"><a name="art18�14i."></a>I ;- ;(</span>]]>
2656 <![CDATA[<span style="color: black"><font face="Arial"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art16">Revogado</a></font></span>]]>
2656 <![CDATA[<span style="font-family: Arial; color: black">);</span>]]>
2656 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span>]]>
2659 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm; text-autospace: none; margin-top:0; margin-bottom:0"> <span style="font-family: Arial; color: black; text-decoration:line-through"><font size="2"> <a name="art18�14ii"></a>II - no caso de venda de mercadorias industrializadas pelo contribuinte:</font></span></p>]]>
2660 <![CDATA[<span style="font-family: Arial; color: black; text-decoration:line-through"><font size="2"> <a name="art18�14ii"></a>II - no caso de venda de mercadorias industrializadas pelo contribuinte:</font></span>]]>
2663 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm; text-autospace: none; margin-top:0; margin-bottom:0"> <span style="font-family: Arial; color: black; text-decoration:line-through"><font size="2"> <a name="art18�14iia"></a>a) ao percentual que incidiria sobre o montante total de receita, caso n�o houvesse nenhuma redu��o, previsto no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#anexoii">Anexo II desta Lei Complementar</a>, relativo � COFINS, aplicado sobre a respectiva parcela de receita referida nos incisos IV ou V do � 4<u><sup>o</sup></u> deste artigo, conforme o caso;</font></span></p>]]>
2664 <![CDATA[<span style="font-family: Arial; color: black; text-decoration:line-through"><font size="2"> <a name="art18�14iia"></a>a) ao percentual que incidiria sobre o montante total de receita, caso n�o houvesse nenhuma redu��o, previsto no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#anexoii">Anexo II desta Lei Complementar</a>, relativo � COFINS, aplicado sobre a respectiva parcela de receita referida nos incisos IV ou V do � 4<u><sup>o</sup></u> deste artigo, conforme o caso;</font></span>]]>
2670 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm; text-autospace: none; margin-top:0; margin-bottom:0"> <span style="font-family: Arial; color: black; text-decoration:line-through"><font size="2"> <a name="art18�14iib"></a>b) ao percentual que incidiria sobre o montante total de receita, caso n�o houvesse nenhuma redu��o, previsto no A<a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#anexoii">nexo II desta Lei Complementar</a>, relativo � Contribui��o para o PIS/PASEP, aplicado sobre a respectiva parcela de receita referida nos incisos IV ou V do � 4<u><sup>o</sup></u> deste artigo, conforme o caso;</font></span></p>]]>
2671 <![CDATA[<span style="font-family: Arial; color: black; text-decoration:line-through"><font size="2"> <a name="art18�14iib"></a>b) ao percentual que incidiria sobre o montante total de receita, caso n�o houvesse nenhuma redu��o, previsto no A<a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#anexoii">nexo II desta Lei Complementar</a>, relativo � Contribui��o para o PIS/PASEP, aplicado sobre a respectiva parcela de receita referida nos incisos IV ou V do � 4<u><sup>o</sup></u> deste artigo, conforme o caso;</font></span>]]>
2677 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm; text-autospace: none; margin-top:0; margin-bottom:0"> <span style="font-family: Arial; color: black; text-decoration:line-through"><font size="2"> <a name="art18�14iic"></a>c) ao percentual que incidiria sobre o montante total de receita, caso n�o houvesse nenhuma redu��o, previsto no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#anexoii">Anexo II desta Lei Complementar</a>, relativo ao ICMS, aplicado sobre a respectiva parcela de receita referida nos incisos IV ou V do � 4<u><sup>o</sup></u> deste artigo, conforme o caso;</font></span></p>]]>
2678 <![CDATA[<span style="font-family: Arial; color: black; text-decoration:line-through"><font size="2"> <a name="art18�14iic"></a>c) ao percentual que incidiria sobre o montante total de receita, caso n�o houvesse nenhuma redu��o, previsto no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#anexoii">Anexo II desta Lei Complementar</a>, relativo ao ICMS, aplicado sobre a respectiva parcela de receita referida nos incisos IV ou V do � 4<u><sup>o</sup></u> deste artigo, conforme o caso;</font></span>]]>
2684 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm; text-autospace: none; margin-top:0; margin-bottom:0"> <span style="font-family: Arial; color: black; text-decoration:line-through"><font size="2"> <a name="art18�14iid"></a>d) ao percentual que incidiria sobre o montante total de receita, caso n�o houvesse nenhuma redu��o, previsto no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#anexoii">Anexo II desta Lei Complementar</a>, relativo ao IPI, aplicado sobre a respectiva parcela de receita referida nos incisos IV ou V do � 4<u><sup>o</sup></u> deste artigo, conforme o caso.</font></span></p>]]>
2685 <![CDATA[<span style="font-family: Arial; color: black; text-decoration:line-through"><font size="2"> <a name="art18�14iid"></a>d) ao percentual que incidiria sobre o montante total de receita, caso n�o houvesse nenhuma redu��o, previsto no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#anexoii">Anexo II desta Lei Complementar</a>, relativo ao IPI, aplicado sobre a respectiva parcela de receita referida nos incisos IV ou V do � 4<u><sup>o</sup></u> deste artigo, conforme o caso.</font></span>]]>
2691 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <font size="2"> <span style="font-family: Arial; color: black"><a name="art18�14ii."> </a>II ;- ;(</span><span style="color: black"><font face="Arial"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art16">Revogado</a></font></span><span style="font-family: Arial; color: black">).</span></font><span style="font-family: Arial; color: black"><font size="2"> ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span></p>]]>
2693 <![CDATA[<span style="font-family: Arial; color: black"><a name="art18�14ii."> </a>II ;- ;(</span>]]>
2694 <![CDATA[<span style="color: black"><font face="Arial"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art16">Revogado</a></font></span>]]>
2694 <![CDATA[<span style="font-family: Arial; color: black">).</span>]]>
2694 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span>]]>
2697 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�15"></a>� 15. Ser� disponibilizado sistema eletr�nico para realiza��o do c�lculo simplificado do valor mensal devido referente ao Simples Nacional.</font></span></p>]]>
2698 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18�15"></a>� 15. Ser� disponibilizado sistema eletr�nico para realiza��o do c�lculo simplificado do valor mensal devido referente ao Simples Nacional.</font></span>]]>
2702 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�15a"></a>� 15-A. ; As informa��es prestadas no sistema eletr�nico de c�lculo de que trata o � 15: ;</font></span></p>]]>
2703 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18�15a"></a>� 15-A. ; As informa��es prestadas no sistema eletr�nico de c�lculo de que trata o � 15: ;</font></span>]]>
2706 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�15ai"></a>I - t�m car�ter declarat�rio, constituindo confiss�o de d�vida e instrumento h�bil e suficiente para a exig�ncia dos tributos e contribui��es que n�o tenham sido recolhidos resultantes das informa��es nele prestadas; e ;</font></span></p>]]>
2707 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18�15ai"></a>I - t�m car�ter declarat�rio, constituindo confiss�o de d�vida e instrumento h�bil e suficiente para a exig�ncia dos tributos e contribui��es que n�o tenham sido recolhidos resultantes das informa��es nele prestadas; e ;</font></span>]]>
2712 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�15aii"></a>II - dever�o ser fornecidas � Secretaria da Receita Federal do Brasil at� o vencimento do prazo para pagamento dos tributos devidos no Simples Nacional em cada m�s, relativamente aos fatos geradores ocorridos no m�s anterior. ;</font></span></p>]]>
2713 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18�15aii"></a>II - dever�o ser fornecidas � Secretaria da Receita Federal do Brasil at� o vencimento do prazo para pagamento dos tributos devidos no Simples Nacional em cada m�s, relativamente aos fatos geradores ocorridos no m�s anterior. ;</font></span>]]>
2718 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black; text-decoration:line-through"><font size="2"> <a name="art18�16"></a>� 16. ; Na hip�tese do � 12 do art. 3<u><sup>o</sup></u>, a parcela de receita bruta que exceder o montante determinado no � 10 daquele artigo estar� sujeita �s al�quotas m�ximas previstas nos <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#anexoi">Anexos I a V desta Lei Complementar</a>, proporcionalmente conforme o caso, acrescidas de 20% (vinte por cento).</font></span></p>]]>
2719 <![CDATA[<span style="font-family: Arial; color: black; text-decoration:line-through"><font size="2"> <a name="art18�16"></a>� 16. ; Na hip�tese do � 12 do art. 3<u><sup>o</sup></u>, a parcela de receita bruta que exceder o montante determinado no � 10 daquele artigo estar� sujeita �s al�quotas m�ximas previstas nos <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#anexoi">Anexos I a V desta Lei Complementar</a>, proporcionalmente conforme o caso, acrescidas de 20% (vinte por cento).</font></span>]]>
2725 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art16."></a>� ;16. ;Na hip�tese do � 12 do art. 3<u><sup>o</sup></u>, a parcela de receita bruta que exceder o montante determinado no � 10 daquele artigo estar� sujeita �s al�quotas m�ximas previstas nos Anexos I a VI desta Lei Complementar, proporcionalmente conforme o caso, acrescidas de 20% (vinte por cento). ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
2726 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art16."></a>� ;16. ;Na hip�tese do � 12 do art. 3<u><sup>o</sup></u>, a parcela de receita bruta que exceder o montante determinado no � 10 daquele artigo estar� sujeita �s al�quotas m�ximas previstas nos Anexos I a VI desta Lei Complementar, proporcionalmente conforme o caso, acrescidas de 20% (vinte por cento). ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
2734 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�16a"></a>� 16-A. ; O disposto no � 16 aplica-se, ainda, �s hip�teses de que trata o <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art3">� 9<u><sup>o</sup></u> do art. 3<sup><u>o</u></sup></a>, a partir do m�s em que ocorrer o excesso do limite da receita bruta anual e at� o m�s anterior aos efeitos da exclus�o. ;</font></span></p>]]>
2735 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18�16a"></a>� 16-A. ; O disposto no � 16 aplica-se, ainda, �s hip�teses de que trata o <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art3">� 9<u><sup>o</sup></u> do art. 3<sup><u>o</u></sup></a>, a partir do m�s em que ocorrer o excesso do limite da receita bruta anual e at� o m�s anterior aos efeitos da exclus�o. ;</font></span>]]>
2740 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black; text-decoration:line-through"><font size="2"> <a name="art18�17"></a>� 17. ; Na hip�tese do <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art3">� 13 do art. 3<sup><u>o</u></sup></a>, a parcela de receita bruta que exceder os montantes determinados no � 11 daquele artigo estar� sujeita, em rela��o aos percentuais aplic�veis ao ICMS e ao ISS, �s al�quotas m�ximas correspondentes a essas faixas previstas nos Anexos I a V desta Lei Complementar, proporcionalmente conforme o caso, acrescidas de 20% (vinte por cento). ;</font></span></p>]]>
2741 <![CDATA[<span style="font-family: Arial; color: black; text-decoration:line-through"><font size="2"> <a name="art18�17"></a>� 17. ; Na hip�tese do <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art3">� 13 do art. 3<sup><u>o</u></sup></a>, a parcela de receita bruta que exceder os montantes determinados no � 11 daquele artigo estar� sujeita, em rela��o aos percentuais aplic�veis ao ICMS e ao ISS, �s al�quotas m�ximas correspondentes a essas faixas previstas nos Anexos I a V desta Lei Complementar, proporcionalmente conforme o caso, acrescidas de 20% (vinte por cento). ;</font></span>]]>
2748 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�17."></a>� ;17. ;Na hip�tese do � 13 do art. 3<u><sup>o</sup></u>, a parcela de receita bruta que exceder os montantes determinados no � 11 daquele artigo estar� sujeita, em rela��o aos percentuais aplic�veis ao ICMS e ao ISS, �s al�quotas m�ximas correspondentes a essas faixas previstas nos Anexos I a VI desta Lei Complementar, proporcionalmente conforme o caso, acrescidas de 20% (vinte por cento). ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span></p>]]>
2749 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18�17."></a>� ;17. ;Na hip�tese do � 13 do art. 3<u><sup>o</sup></u>, a parcela de receita bruta que exceder os montantes determinados no � 11 daquele artigo estar� sujeita, em rela��o aos percentuais aplic�veis ao ICMS e ao ISS, �s al�quotas m�ximas correspondentes a essas faixas previstas nos Anexos I a VI desta Lei Complementar, proporcionalmente conforme o caso, acrescidas de 20% (vinte por cento). ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span>]]>
2759 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�17a"></a>� 17-A. ; O disposto no � 17 aplica-se, ainda, � hip�tese de que trata o <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art20">� 1<u><sup>o</sup></u> do art. 20</a>, a partir do m�s em que ocorrer o excesso do limite da receita bruta anual e at� o m�s anterior aos efeitos do impedimento.</font></span></p>]]>
2760 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18�17a"></a>� 17-A. ; O disposto no � 17 aplica-se, ainda, � hip�tese de que trata o <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art20">� 1<u><sup>o</sup></u> do art. 20</a>, a partir do m�s em que ocorrer o excesso do limite da receita bruta anual e at� o m�s anterior aos efeitos do impedimento.</font></span>]]>
2765 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <strike> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�18"></a> </font></span> <font face="Arial" size="2"><span style="color:black">� 18. ; Os Estados, o Distrito Federal e os Munic�pios, no �mbito de suas respectivas compet�ncias, poder�o estabelecer, na forma definida pelo Comit� Gestor, independentemente da receita bruta recebida no m�s pelo contribuinte, valores fixos mensais para o recolhimento do ICMS e do ISS devido por microempresa que aufira receita bruta, no ano-calend�rio anterior, de at� R$ 120.000,00 (cento e vinte mil reais), ficando a microempresa sujeita a esses valores durante todo o ano-calend�rio.</span></font></strike></p>]]>
2767 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18�18"></a> </font></span>]]>
2769 <![CDATA[<span style="color:black">� 18. ; Os Estados, o Distrito Federal e os Munic�pios, no �mbito de suas respectivas compet�ncias, poder�o estabelecer, na forma definida pelo Comit� Gestor, independentemente da receita bruta recebida no m�s pelo contribuinte, valores fixos mensais para o recolhimento do ICMS e do ISS devido por microempresa que aufira receita bruta, no ano-calend�rio anterior, de at� R$ 120.000,00 (cento e vinte mil reais), ficando a microempresa sujeita a esses valores durante todo o ano-calend�rio.</span>]]>
2776 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�18."></a>� ;18. ;Os Estados, o Distrito Federal e os Munic�pios, no �mbito das respectivas compet�ncias, poder�o estabelecer, na forma definida pelo Comit� Gestor, independentemente da receita bruta recebida no m�s pelo contribuinte, valores fixos mensais para o recolhimento do ICMS e do ISS devido por microempresa que aufira receita bruta, no ano-calend�rio anterior, de at� o limite m�ximo previsto na segunda faixa de receitas brutas anuais constantes dos Anexos I a VI, ficando a microempresa sujeita a esses valores durante todo o ano-calend�rio, ressalvado o disposto no � 18-A. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span></p>]]>
2777 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18�18."></a>� ;18. ;Os Estados, o Distrito Federal e os Munic�pios, no �mbito das respectivas compet�ncias, poder�o estabelecer, na forma definida pelo Comit� Gestor, independentemente da receita bruta recebida no m�s pelo contribuinte, valores fixos mensais para o recolhimento do ICMS e do ISS devido por microempresa que aufira receita bruta, no ano-calend�rio anterior, de at� o limite m�ximo previsto na segunda faixa de receitas brutas anuais constantes dos Anexos I a VI, ficando a microempresa sujeita a esses valores durante todo o ano-calend�rio, ressalvado o disposto no � 18-A. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span>]]>
2789 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�18a"></a>� ;18-A. ;A microempresa que, no ano-calend�rio, exceder o limite de receita bruta previsto no � 18 fica impedida de recolher o ICMS ou o ISS pela sistem�tica de valor fixo, a partir do m�s subsequente � ocorr�ncia do excesso, sujeitando-se � apura��o desses tributos na forma das demais empresas optantes pelo Simples Nacional. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span></p>]]>
2790 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18�18a"></a>� ;18-A. ;A microempresa que, no ano-calend�rio, exceder o limite de receita bruta previsto no � 18 fica impedida de recolher o ICMS ou o ISS pela sistem�tica de valor fixo, a partir do m�s subsequente � ocorr�ncia do excesso, sujeitando-se � apura��o desses tributos na forma das demais empresas optantes pelo Simples Nacional. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span>]]>
2799 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�19"></a> </font></span> <font face="Arial" size="2"><span style="color:black">� 19. ; Os valores estabelecidos no � 18 deste artigo n�o poder�o exceder a 50% (cinq�enta por cento) do maior recolhimento poss�vel do tributo para a faixa de enquadramento prevista na tabela do <b>caput</b> deste artigo, respeitados os acr�scimos decorrentes do tipo de atividade da empresa estabelecidos no � 5<u><sup>o</sup></u> deste artigo.</span></font></p>]]>
2800 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18�19"></a> </font></span>]]>
2802 <![CDATA[<span style="color:black">� 19. ; Os valores estabelecidos no � 18 deste artigo n�o poder�o exceder a 50% (cinq�enta por cento) do maior recolhimento poss�vel do tributo para a faixa de enquadramento prevista na tabela do <b>caput</b> deste artigo, respeitados os acr�scimos decorrentes do tipo de atividade da empresa estabelecidos no � 5<u><sup>o</sup></u> deste artigo.</span>]]>
2808 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�20"></a> </font></span> <font face="Arial" size="2"><span style="color:black">� 20. ; Na hip�tese em que o Estado, o Munic�pio ou o Distrito Federal concedam isen��o ou redu��o do ICMS ou do ISS devido por microempresa ou empresa de pequeno porte, ou ainda determine recolhimento de valor fixo para esses tributos, na forma do � 18 deste artigo, ser� realizada redu��o proporcional ou ajuste do valor a ser recolhido, na forma definida em resolu��o do Comit� Gestor.</span></font></p>]]>
2809 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18�20"></a> </font></span>]]>
2811 <![CDATA[<span style="color:black">� 20. ; Na hip�tese em que o Estado, o Munic�pio ou o Distrito Federal concedam isen��o ou redu��o do ICMS ou do ISS devido por microempresa ou empresa de pequeno porte, ou ainda determine recolhimento de valor fixo para esses tributos, na forma do � 18 deste artigo, ser� realizada redu��o proporcional ou ajuste do valor a ser recolhido, na forma definida em resolu��o do Comit� Gestor.</span>]]>
2817 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�20a"></a> </font></span> <font face="Arial" size="2"><span style="color:black">� 20-A. ; A concess�o dos benef�cios de que trata o � 20 deste artigo poder� ser realizada:</span></font></p>]]>
2818 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18�20a"></a> </font></span>]]>
2820 <![CDATA[<span style="color:black">� 20-A. ; A concess�o dos benef�cios de que trata o � 20 deste artigo poder� ser realizada:</span>]]>
2822 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art18�20ai"></a>I - mediante delibera��o exclusiva e unilateral do Estado, do Distrito Federal ou do Munic�pio concedente;</span></font></p>]]>
2823 <![CDATA[<span style="color:black"><a name="art18�20ai"></a>I - mediante delibera��o exclusiva e unilateral do Estado, do Distrito Federal ou do Munic�pio concedente;</span>]]>
2826 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art18�20aii"></a>II - de modo diferenciado para cada ramo de atividade.</span></font></p>]]>
2827 <![CDATA[<span style="color:black"><a name="art18�20aii"></a>II - de modo diferenciado para cada ramo de atividade.</span>]]>
2829 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�20b"></a>� 20-B. ;A Uni�o, os Estados e o Distrito Federal poder�o, em lei espec�fica destinada � ME ou EPP optante pelo Simples Nacional, estabelecer isen��o ou redu��o de COFINS, Contribui��o para o PIS/PASEP e ICMS para produtos da cesta b�sica, discriminando a abrang�ncia da sua concess�o. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
2830 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18�20b"></a>� 20-B. ;A Uni�o, os Estados e o Distrito Federal poder�o, em lei espec�fica destinada � ME ou EPP optante pelo Simples Nacional, estabelecer isen��o ou redu��o de COFINS, Contribui��o para o PIS/PASEP e ICMS para produtos da cesta b�sica, discriminando a abrang�ncia da sua concess�o. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
2837 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�21"></a> </font></span> <font face="Arial" size="2"><span style="color:black">� 21. ; O valor a ser recolhido na forma do disposto no � 20 deste artigo, exclusivamente na hip�tese de isen��o, n�o integrar� o montante a ser partilhado com o respectivo Munic�pio, Estado ou Distrito Federal.</span></font></p>]]>
2838 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18�21"></a> </font></span>]]>
2840 <![CDATA[<span style="color:black">� 21. ; O valor a ser recolhido na forma do disposto no � 20 deste artigo, exclusivamente na hip�tese de isen��o, n�o integrar� o montante a ser partilhado com o respectivo Munic�pio, Estado ou Distrito Federal.</span>]]>
2844 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�22"></a> </font></span> <font face="Arial" size="2"><span style="color:black">� 22. ; (REVOGADO)</span></font></p>]]>
2845 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18�22"></a> </font></span>]]>
2847 <![CDATA[<span style="color:black">� 22. ; (REVOGADO)</span>]]>
2848 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�22a"></a> </font></span> <font face="Arial" size="2"><span style="color:black">� 22-A. ; A atividade constante do inciso XIV do � 5<s>�</s>-B deste artigo recolher� o ISS em valor fixo, na forma da legisla��o municipal.</span></font></p>]]>
2849 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18�22a"></a> </font></span>]]>
2851 <![CDATA[<span style="color:black">� 22-A. ; A atividade constante do inciso XIV do � 5<s>�</s>-B deste artigo recolher� o ISS em valor fixo, na forma da legisla��o municipal.</span>]]>
2854 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�22b"></a> </font></span> <font face="Arial" size="2"><span style="color:black">� 22-B. ; Os escrit�rios de servi�os cont�beis, individualmente ou por meio de suas entidades representativas de classe, dever�o:</span></font></p>]]>
2855 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18�22b"></a> </font></span>]]>
2857 <![CDATA[<span style="color:black">� 22-B. ; Os escrit�rios de servi�os cont�beis, individualmente ou por meio de suas entidades representativas de classe, dever�o:</span>]]>
2860 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�22bi"></a>I � promover atendimento gratuito relativo � inscri��o, � op��o de que ; trata o <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art18a">art. 18-A desta Lei Complementar</a> e � primeira declara��o anual simplificada da ; microempresa ; individual, podendo, para tanto, por meio de suas entidades representativas de classe, firmar conv�nios e acordos com a Uni�o, os Estados, o Distrito Federal e os Munic�pios, por interm�dio dos seus �rg�os vinculados; ;</font></span></p>]]>
2861 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18�22bi"></a>I � promover atendimento gratuito relativo � inscri��o, � op��o de que ; trata o <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art18a">art. 18-A desta Lei Complementar</a> e � primeira declara��o anual simplificada da ; microempresa ; individual, podendo, para tanto, por meio de suas entidades representativas de classe, firmar conv�nios e acordos com a Uni�o, os Estados, o Distrito Federal e os Munic�pios, por interm�dio dos seus �rg�os vinculados; ;</font></span>]]>
2869 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�22bii"></a>II � fornecer, na forma estabelecida pelo Comit� Gestor, resultados de pesquisas quantitativas e qualitativas relativas �s microempresas e empresas de pequeno porte optantes pelo Simples Nacional por eles atendidas; ;</font></span></p>]]>
2870 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18�22bii"></a>II � fornecer, na forma estabelecida pelo Comit� Gestor, resultados de pesquisas quantitativas e qualitativas relativas �s microempresas e empresas de pequeno porte optantes pelo Simples Nacional por eles atendidas; ;</font></span>]]>
2875 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�22biii"></a>III � promover eventos de orienta��o fiscal, cont�bil e tribut�ria para as microempresas e empresas de pequeno porte optantes pelo Simples Nacional por eles atendidas. ;</font></span></p>]]>
2876 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18�22biii"></a>III � promover eventos de orienta��o fiscal, cont�bil e tribut�ria para as microempresas e empresas de pequeno porte optantes pelo Simples Nacional por eles atendidas. ;</font></span>]]>
2880 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�22c"></a>� 22-C. ; Na hip�tese de descumprimento das obriga��es de que trata o � 22-B deste artigo, o escrit�rio ser� exclu�do do Simples Nacional, com efeitos a partir do m�s subseq�ente ao do descumprimento, na forma regulamentada pelo Comit� Gestor.</font></span></p>]]>
2881 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18�22c"></a>� 22-C. ; Na hip�tese de descumprimento das obriga��es de que trata o � 22-B deste artigo, o escrit�rio ser� exclu�do do Simples Nacional, com efeitos a partir do m�s subseq�ente ao do descumprimento, na forma regulamentada pelo Comit� Gestor.</font></span>]]>
2886 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�23"></a>� 23. Da base de c�lculo do ISS ser� abatido o material fornecido pelo prestador dos servi�os previstos nos </font></span> <span style="font-size: 10.0pt; font-family: Arial,sans-serif; color: black"> <a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp116.htm#anexo"> itens 7.02 e 7.05 da lista de servi�os anexa � Lei Complementar n<sup>o</sup> 116, de 31 de julho de 2003</a>.</span></p>]]>
2887 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18�23"></a>� 23. Da base de c�lculo do ISS ser� abatido o material fornecido pelo prestador dos servi�os previstos nos </font></span>]]>
2891 <![CDATA[<span style="font-size: 10.0pt; font-family: Arial,sans-serif; color: black"> <a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp116.htm#anexo"> itens 7.02 e 7.05 da lista de servi�os anexa � Lei Complementar n<sup>o</sup> 116, de 31 de julho de 2003</a>.</span>]]>
2892 <![CDATA[<a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp116.htm#anexo"> itens 7.02 e 7.05 da lista de servi�os anexa � Lei Complementar n<sup>o</sup> 116, de 31 de julho de 2003</a>]]>
2895 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black; text-decoration:line-through"><font size="2"> <a name="art18�24"></a>� 24. Para efeito de aplica��o do <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#anexov">Anexo V desta Lei Complementar</a>, considera-se folha de sal�rios, inclu�dos encargos, o montante pago, nos 12 (doze) meses anteriores ao do per�odo de apura��o, a t�tulo de remunera��es a pessoas f�sicas decorrentes do trabalho, inclu�das retiradas de pr�-labore, acrescidos do montante efetivamente recolhido a t�tulo de contribui��o patronal previdenci�ria e para o FGTS. ;</font></span></p>]]>
2896 <![CDATA[<span style="font-family: Arial; color: black; text-decoration:line-through"><font size="2"> <a name="art18�24"></a>� 24. Para efeito de aplica��o do <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#anexov">Anexo V desta Lei Complementar</a>, considera-se folha de sal�rios, inclu�dos encargos, o montante pago, nos 12 (doze) meses anteriores ao do per�odo de apura��o, a t�tulo de remunera��es a pessoas f�sicas decorrentes do trabalho, inclu�das retiradas de pr�-labore, acrescidos do montante efetivamente recolhido a t�tulo de contribui��o patronal previdenci�ria e para o FGTS. ;</font></span>]]>
2903 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�24."></a>� ;24. ;Para efeito de aplica��o dos Anexos V e VI desta Lei Complementar, considera-se folha de sal�rios, inclu�dos encargos, o montante pago, nos 12 (doze) meses anteriores ao do per�odo de apura��o, a t�tulo de remunera��es a pessoas f�sicas decorrentes do trabalho, inclu�das retiradas de pr�-labore, acrescidos do montante efetivamente recolhido a t�tulo de contribui��o patronal previdenci�ria e para o FGTS. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span></p>]]>
2904 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18�24."></a>� ;24. ;Para efeito de aplica��o dos Anexos V e VI desta Lei Complementar, considera-se folha de sal�rios, inclu�dos encargos, o montante pago, nos 12 (doze) meses anteriores ao do per�odo de apura��o, a t�tulo de remunera��es a pessoas f�sicas decorrentes do trabalho, inclu�das retiradas de pr�-labore, acrescidos do montante efetivamente recolhido a t�tulo de contribui��o patronal previdenci�ria e para o FGTS. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span>]]>
2914 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�25"></a>� 25. ; Para efeito do disposto no � 24 deste artigo, dever�o ser consideradas t�o somente as remunera��es informadas na forma prevista no </font></span> <span style="font-size: 10.0pt; font-family: Arial,sans-serif; color: black"> <a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/leis/L8212cons.htm#art32iv"> inciso IV do <b>caput </b>do art. 32 da Lei n<sup>o</sup> 8.212, de 24 de julho de 1991</a>.</span></p>]]>
2915 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18�25"></a>� 25. ; Para efeito do disposto no � 24 deste artigo, dever�o ser consideradas t�o somente as remunera��es informadas na forma prevista no </font></span>]]>
2919 <![CDATA[<span style="font-size: 10.0pt; font-family: Arial,sans-serif; color: black"> <a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/leis/L8212cons.htm#art32iv"> inciso IV do <b>caput </b>do art. 32 da Lei n<sup>o</sup> 8.212, de 24 de julho de 1991</a>.</span>]]>
2920 <![CDATA[<a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/leis/L8212cons.htm#art32iv"> inciso IV do <b>caput </b>do art. 32 da Lei n<sup>o</sup> 8.212, de 24 de julho de 1991</a>]]>
2923 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18�26"></a>� 26. ; N�o s�o considerados, para efeito do disposto no � 24, valores pagos a t�tulo de alugu�is e de distribui��o de lucros, observado o disposto no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art14">� 1<u><sup>o</sup></u> do art. 14</a>.</font></span></p>]]>
2924 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18�26"></a>� 26. ; N�o s�o considerados, para efeito do disposto no � 24, valores pagos a t�tulo de alugu�is e de distribui��o de lucros, observado o disposto no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art14">� 1<u><sup>o</sup></u> do art. 14</a>.</font></span>]]>
2929 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"><a name="art18a"> </a>Art. 18-A. ; O Microempreendedor Individual - MEI poder� optar pelo recolhimento dos impostos e contribui��es abrangidos pelo Simples Nacional em valores fixos mensais, independentemente da receita bruta por ele auferida no m�s, na forma prevista neste artigo.</font></span></p>]]>
2930 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art18a"> </a>Art. 18-A. ; O Microempreendedor Individual - MEI poder� optar pelo recolhimento dos impostos e contribui��es abrangidos pelo Simples Nacional em valores fixos mensais, independentemente da receita bruta por ele auferida no m�s, na forma prevista neste artigo.</font></span>]]>
2936 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art18a�1"></a> </span></font> <span style="font-family: Arial; color: black"><font size="2">� 1<u><sup>o</sup></u> ; Para os efeitos desta Lei Complementar, considera-se MEI o empres�rio individual a que se refere o </font></span> <span style="font-size: 10.0pt; font-family: Arial,sans-serif; color: black"> <a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/leis/2002/L10406.htm#art966"> art. 966 da Lei n<sup>o</sup> 10.406, de 10 de janeiro de 2002</a></span><span style="font-family: Arial; color: black"><font size="2"> (C�digo Civil), que tenha auferido receita bruta, no ano-calend�rio anterior, de at� R$ 60.000,00 (sessenta mil reais), optante pelo Simples Nacional e que n�o esteja impedido de optar pela sistem�tica prevista neste artigo. ;</font></span></p>]]>
2940 <![CDATA[<span style="color: black; font-weight: normal"><a name="art18a�1"></a> </span>]]>
2941 <![CDATA[<span style="font-family: Arial; color: black"><font size="2">� 1<u><sup>o</sup></u> ; Para os efeitos desta Lei Complementar, considera-se MEI o empres�rio individual a que se refere o </font></span>]]>
2944 <![CDATA[<span style="font-size: 10.0pt; font-family: Arial,sans-serif; color: black"> <a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/leis/2002/L10406.htm#art966"> art. 966 da Lei n<sup>o</sup> 10.406, de 10 de janeiro de 2002</a></span>]]>
2945 <![CDATA[<a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/leis/2002/L10406.htm#art966"> art. 966 da Lei n<sup>o</sup> 10.406, de 10 de janeiro de 2002</a>]]>
2946 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> (C�digo Civil), que tenha auferido receita bruta, no ano-calend�rio anterior, de at� R$ 60.000,00 (sessenta mil reais), optante pelo Simples Nacional e que n�o esteja impedido de optar pela sistem�tica prevista neste artigo. ;</font></span>]]>
2950 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art18a�2"></a> </span> <span style="color:black">� ;2<s>�</s> ; ;No caso de in�cio de atividades, o limite de que trata o � 1<b><u><sup>o</sup></u></b> ser� de R$ 5.000,00 (cinco mil reais) multiplicados pelo n�mero de meses compreendido entre o in�cio da atividade e o final do respectivo ano-calend�rio, consideradas as fra��es de meses como um m�s inteiro.</span></font></p>]]>
2954 <![CDATA[<span style="color: black; font-weight: normal"><a name="art18a�2"></a> </span>]]>
2955 <![CDATA[<span style="color:black">� ;2<s>�</s> ; ;No caso de in�cio de atividades, o limite de que trata o � 1<b><u><sup>o</sup></u></b> ser� de R$ 5.000,00 (cinco mil reais) multiplicados pelo n�mero de meses compreendido entre o in�cio da atividade e o final do respectivo ano-calend�rio, consideradas as fra��es de meses como um m�s inteiro.</span>]]>
2960 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art18a�3"></a> </span> <span style="color:black">� 3<s>�</s> Na vig�ncia da op��o pela sistem�tica de recolhimento prevista no <b>caput</b> deste artigo:</span></font></p>]]>
2964 <![CDATA[<span style="color: black; font-weight: normal"><a name="art18a�3"></a> </span>]]>
2965 <![CDATA[<span style="color:black">� 3<s>�</s> Na vig�ncia da op��o pela sistem�tica de recolhimento prevista no <b>caput</b> deste artigo:</span>]]>
2967 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18a�3i"></a>I � n�o se aplica o disposto no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art18">� 18 do art. 18 desta Lei Complementar</a>; ;</font></span></p>]]>
2968 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18a�3i"></a>I � n�o se aplica o disposto no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art18">� 18 do art. 18 desta Lei Complementar</a>; ;</font></span>]]>
2971 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18a�3ii"></a>II � n�o se aplica a redu��o prevista no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art18">� 20 do art. 18 desta Lei Complementar</a> ou qualquer dedu��o na base de c�lculo; ;</font></span></p>]]>
2972 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18a�3ii"></a>II � n�o se aplica a redu��o prevista no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art18">� 20 do art. 18 desta Lei Complementar</a> ou qualquer dedu��o na base de c�lculo; ;</font></span>]]>
2976 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art18a�3iii"></a>III ;- ;n�o se aplicam as isen��es espec�ficas para as microempresas e empresas de pequeno porte concedidas pelo Estado, Munic�pio ou Distrito Federal a partir de 1<u><sup>o</sup></u> de julho de 2007 que abranjam integralmente a faixa de receita bruta anual at� o limite previsto no � 1<s>�</s>;</span></font></p>]]>
2977 <![CDATA[<span style="color:black"><a name="art18a�3iii"></a>III ;- ;n�o se aplicam as isen��es espec�ficas para as microempresas e empresas de pequeno porte concedidas pelo Estado, Munic�pio ou Distrito Federal a partir de 1<u><sup>o</sup></u> de julho de 2007 que abranjam integralmente a faixa de receita bruta anual at� o limite previsto no � 1<s>�</s>;</span>]]>
2982 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18a�3iv"></a>IV � a op��o pelo enquadramento como Microempreendedor Individual importa op��o pelo recolhimento da contribui��o referida no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art13">inciso X do � 1<u><sup>o</sup></u> do art. 13 desta Lei Complementar</a> na forma prevista no </font></span> <span style="font-size: 10.0pt; font-family: Arial,sans-serif; color: black"> <a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/leis/L8212cons.htm#art21�2.."> � ;2� do art. 21 da Lei n� 8.212, de 24 de julho de 1991</a></span><span style="font-family: Arial; color: black"><font size="2">; ;</font></span></p>]]>
2983 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18a�3iv"></a>IV � a op��o pelo enquadramento como Microempreendedor Individual importa op��o pelo recolhimento da contribui��o referida no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art13">inciso X do � 1<u><sup>o</sup></u> do art. 13 desta Lei Complementar</a> na forma prevista no </font></span>]]>
2988 <![CDATA[<span style="font-size: 10.0pt; font-family: Arial,sans-serif; color: black"> <a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/leis/L8212cons.htm#art21�2.."> � ;2� do art. 21 da Lei n� 8.212, de 24 de julho de 1991</a></span>]]>
2989 <![CDATA[<a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/leis/L8212cons.htm#art21�2.."> � ;2� do art. 21 da Lei n� 8.212, de 24 de julho de 1991</a>]]>
2990 <![CDATA[<span style="font-family: Arial; color: black"><font size="2">; ;</font></span>]]>
2992 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18a�3v"></a>V � o Microempreendedor Individual recolher�, na forma regulamentada pelo Comit� Gestor, valor fixo mensal correspondente � soma das seguintes parcelas: ;</font></span></p>]]>
2993 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18a�3v"></a>V � o Microempreendedor Individual recolher�, na forma regulamentada pelo Comit� Gestor, valor fixo mensal correspondente � soma das seguintes parcelas: ;</font></span>]]>
2997 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18a�3va"></a>a) R$ 45,65 (quarenta e cinco reais e sessenta e cinco centavos), a t�tulo da ; contribui��o prevista no inciso IV deste par�grafo; ;</font></span></p>]]>
2998 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18a�3va"></a>a) R$ 45,65 (quarenta e cinco reais e sessenta e cinco centavos), a t�tulo da ; contribui��o prevista no inciso IV deste par�grafo; ;</font></span>]]>
3002 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18a�3vb"></a>b) R$ 1,00 (um real), a t�tulo do imposto referido no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art13">inciso VII do <b>caput</b> do art. 13 desta Lei Complementar</a>, caso seja contribuinte do ICMS; e ;</font></span></p>]]>
3003 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18a�3vb"></a>b) R$ 1,00 (um real), a t�tulo do imposto referido no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art13">inciso VII do <b>caput</b> do art. 13 desta Lei Complementar</a>, caso seja contribuinte do ICMS; e ;</font></span>]]>
3007 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18a�3vc"></a>c) R$ 5,00 (cinco reais), a t�tulo do imposto referido no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art13">inciso VIII do <b>caput</b> do art. 13 desta Lei Complementar</a>, caso seja contribuinte do ISS; ;</font></span></p>]]>
3008 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18a�3vc"></a>c) R$ 5,00 (cinco reais), a t�tulo do imposto referido no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art13">inciso VIII do <b>caput</b> do art. 13 desta Lei Complementar</a>, caso seja contribuinte do ISS; ;</font></span>]]>
3012 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18a�3vi"></a>VI � sem preju�zo do disposto nos <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art13">�� 1<u><sup>o</sup></u> a 3<u><sup>o</sup></u> do art. 13</a>, o MEI ter� isen��o dos tributos referidos nos incisos I a VI do <b>caput</b> daquele artigo, ressalvado o disposto no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art18c">art. 18-C</a>.</font></span></p>]]>
3013 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18a�3vi"></a>VI � sem preju�zo do disposto nos <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art13">�� 1<u><sup>o</sup></u> a 3<u><sup>o</sup></u> do art. 13</a>, o MEI ter� isen��o dos tributos referidos nos incisos I a VI do <b>caput</b> daquele artigo, ressalvado o disposto no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art18c">art. 18-C</a>.</font></span>]]>
3018 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art18a�4"></a> </span></font> <span style="font-family: Arial; color: black"><font size="2">� 4<u><sup>o</sup></u> ; N�o poder� optar pela sistem�tica de recolhimento prevista no <b>caput</b> deste artigo o MEI: ;</font></span></p>]]>
3022 <![CDATA[<span style="color: black; font-weight: normal"><a name="art18a�4"></a> </span>]]>
3023 <![CDATA[<span style="font-family: Arial; color: black"><font size="2">� 4<u><sup>o</sup></u> ; N�o poder� optar pela sistem�tica de recolhimento prevista no <b>caput</b> deste artigo o MEI: ;</font></span>]]>
3026 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black; text-decoration:line-through"><font size="2"> <a name="art18a�4i"></a>I � cuja atividade seja tributada pelos <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#anexoiv">Anexos IV ou V desta Lei Complementar</a>, salvo autoriza��o relativa a exerc�cio de atividade isolada na forma regulamentada pelo Comit� Gestor; </font></span></p>]]>
3027 <![CDATA[<span style="font-family: Arial; color: black; text-decoration:line-through"><font size="2"> <a name="art18a�4i"></a>I � cuja atividade seja tributada pelos <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#anexoiv">Anexos IV ou V desta Lei Complementar</a>, salvo autoriza��o relativa a exerc�cio de atividade isolada na forma regulamentada pelo Comit� Gestor; </font></span>]]>
3032 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18a�4i."></a>I ;- ;cuja atividade seja tributada na forma dos Anexos V ou VI desta Lei Complementar, salvo autoriza��o relativa a exerc�cio de atividade isolada na forma regulamentada pelo CGSN; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span></p>]]>
3033 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18a�4i."></a>I ;- ;cuja atividade seja tributada na forma dos Anexos V ou VI desta Lei Complementar, salvo autoriza��o relativa a exerc�cio de atividade isolada na forma regulamentada pelo CGSN; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span>]]>
3040 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art18a�4ii"></a>II - que possua mais de um estabelecimento;</span></font></p>]]>
3041 <![CDATA[<span style="color:black"><a name="art18a�4ii"></a>II - que possua mais de um estabelecimento;</span>]]>
3043 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art18a�4iii"></a>III - que participe de outra empresa como titular, s�cio ou administrador; ou</span></font></p>]]>
3044 <![CDATA[<span style="color:black"><a name="art18a�4iii"></a>III - que participe de outra empresa como titular, s�cio ou administrador; ou</span>]]>
3046 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art18a�4iv"></a>IV - que contrate empregado.</span></font></p>]]>
3047 <![CDATA[<span style="color:black"><a name="art18a�4iv"></a>IV - que contrate empregado.</span>]]>
3049 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art18a�4a"></a> </span> <span style="color:black">� ;4<s>�</s>-A. ; ;Observadas as demais condi��es deste artigo, poder� optar pela sistem�tica de recolhimento prevista no <b>caput</b> o empres�rio individual que exer�a atividade de comercializa��o e processamento de produtos de natureza extrativista.</span></font></p>]]>
3053 <![CDATA[<span style="color: black; font-weight: normal"><a name="art18a�4a"></a> </span>]]>
3054 <![CDATA[<span style="color:black">� ;4<s>�</s>-A. ; ;Observadas as demais condi��es deste artigo, poder� optar pela sistem�tica de recolhimento prevista no <b>caput</b> o empres�rio individual que exer�a atividade de comercializa��o e processamento de produtos de natureza extrativista.</span>]]>
3058 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art18a�4b"></a> </span> <span style="color:black">� ;4<s>�</s>-B. ; ;O ; CGSN determinar� as atividades autorizadas a optar pela sistem�tica de recolhimento de que trata este artigo, de forma a evitar a fragiliza��o das rela��es de trabalho, bem como sobre a incid�ncia do ICMS e do ISS.</span></font></p>]]>
3062 <![CDATA[<span style="color: black; font-weight: normal"><a name="art18a�4b"></a> </span>]]>
3063 <![CDATA[<span style="color:black">� ;4<s>�</s>-B. ; ;O ; CGSN determinar� as atividades autorizadas a optar pela sistem�tica de recolhimento de que trata este artigo, de forma a evitar a fragiliza��o das rela��es de trabalho, bem como sobre a incid�ncia do ICMS e do ISS.</span>]]>
3067 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art18a�5"></a> </span> <span style="color:black">� 5<s>�</s> ; A op��o de que trata o <b>caput</b> deste artigo dar-se-� na forma a ser estabelecida em ato do Comit� Gestor, observando-se que:</span></font></p>]]>
3071 <![CDATA[<span style="color: black; font-weight: normal"><a name="art18a�5"></a> </span>]]>
3072 <![CDATA[<span style="color:black">� 5<s>�</s> ; A op��o de que trata o <b>caput</b> deste artigo dar-se-� na forma a ser estabelecida em ato do Comit� Gestor, observando-se que:</span>]]>
3075 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art18a�5i"></a>I - ser� irretrat�vel para todo o ano-calend�rio;</span></font></p>]]>
3076 <![CDATA[<span style="color:black"><a name="art18a�5i"></a>I - ser� irretrat�vel para todo o ano-calend�rio;</span>]]>
3078 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art18a�5ii"></a>II - dever� ser realizada no in�cio do ano-calend�rio, na forma disciplinada pelo Comit� Gestor, produzindo efeitos a partir do primeiro dia do ano-calend�rio da op��o, ressalvado o disposto no inciso III;</span></font></p>]]>
3079 <![CDATA[<span style="color:black"><a name="art18a�5ii"></a>II - dever� ser realizada no in�cio do ano-calend�rio, na forma disciplinada pelo Comit� Gestor, produzindo efeitos a partir do primeiro dia do ano-calend�rio da op��o, ressalvado o disposto no inciso III;</span>]]>
3083 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art18a�5iii"></a>III - produzir� efeitos a partir da data do in�cio de atividade desde que exercida nos termos, prazo e condi��es a serem estabelecidos em ato do Comit� Gestor a que se refere o <b> caput</b> deste par�grafo.</span></font></p>]]>
3084 <![CDATA[<span style="color:black"><a name="art18a�5iii"></a>III - produzir� efeitos a partir da data do in�cio de atividade desde que exercida nos termos, prazo e condi��es a serem estabelecidos em ato do Comit� Gestor a que se refere o <b> caput</b> deste par�grafo.</span>]]>
3088 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art18a�6"></a> </span> <span style="color:black">� 6<s>�</s> ; O desenquadramento da sistem�tica de que trata o <b>caput</b> deste artigo ser� realizado de of�cio ou mediante comunica��o do MEI.</span></font></p>]]>
3092 <![CDATA[<span style="color: black; font-weight: normal"><a name="art18a�6"></a> </span>]]>
3093 <![CDATA[<span style="color:black">� 6<s>�</s> ; O desenquadramento da sistem�tica de que trata o <b>caput</b> deste artigo ser� realizado de of�cio ou mediante comunica��o do MEI.</span>]]>
3096 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art18a�7"></a> </span> <span style="color:black">� 7<s>�</s> ; O desenquadramento mediante comunica��o do MEI � Secretaria da Receita Federal do Brasil - RFB dar-se-�:</span></font></p>]]>
3100 <![CDATA[<span style="color: black; font-weight: normal"><a name="art18a�7"></a> </span>]]>
3101 <![CDATA[<span style="color:black">� 7<s>�</s> ; O desenquadramento mediante comunica��o do MEI � Secretaria da Receita Federal do Brasil - RFB dar-se-�:</span>]]>
3104 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art18a�7i"></a>I - por op��o, que dever� ser efetuada no in�cio do ano-calend�rio, na forma disciplinada pelo Comit� Gestor, produzindo efeitos a partir de 1<s>�</s> de janeiro do ano-calend�rio da comunica��o;</span></font></p>]]>
3105 <![CDATA[<span style="color:black"><a name="art18a�7i"></a>I - por op��o, que dever� ser efetuada no in�cio do ano-calend�rio, na forma disciplinada pelo Comit� Gestor, produzindo efeitos a partir de 1<s>�</s> de janeiro do ano-calend�rio da comunica��o;</span>]]>
3109 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art18a�7ii"></a>II - obrigatoriamente, quando o MEI incorrer em alguma das situa��es previstas no � 4<s>�</s> deste artigo, devendo a comunica��o ser efetuada at� o �ltimo dia �til do m�s subseq�ente �quele em que ocorrida a situa��o de veda��o, produzindo efeitos a partir do m�s subseq�ente ao da ocorr�ncia da situa��o impeditiva;</span></font></p>]]>
3110 <![CDATA[<span style="color:black"><a name="art18a�7ii"></a>II - obrigatoriamente, quando o MEI incorrer em alguma das situa��es previstas no � 4<s>�</s> deste artigo, devendo a comunica��o ser efetuada at� o �ltimo dia �til do m�s subseq�ente �quele em que ocorrida a situa��o de veda��o, produzindo efeitos a partir do m�s subseq�ente ao da ocorr�ncia da situa��o impeditiva;</span>]]>
3115 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art18a�7iii"></a>III - obrigatoriamente, quando o MEI exceder, no ano-calend�rio, o limite de receita bruta previsto no � 1<s>�</s> deste artigo, devendo a comunica��o ser efetuada at� o �ltimo dia �til do m�s subseq�ente �quele em que ocorrido o excesso, produzindo efeitos:</span></font></p>]]>
3116 <![CDATA[<span style="color:black"><a name="art18a�7iii"></a>III - obrigatoriamente, quando o MEI exceder, no ano-calend�rio, o limite de receita bruta previsto no � 1<s>�</s> deste artigo, devendo a comunica��o ser efetuada at� o �ltimo dia �til do m�s subseq�ente �quele em que ocorrido o excesso, produzindo efeitos:</span>]]>
3120 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art18a�7iiia"> </a>a) a partir de 1<s>�</s> de janeiro do ano-calend�rio subseq�ente ao da ocorr�ncia do excesso, na hip�tese de n�o ter ultrapassado o referido limite em mais de 20% (vinte por cento);</span></font></p>]]>
3121 <![CDATA[<span style="color:black"><a name="art18a�7iiia"> </a>a) a partir de 1<s>�</s> de janeiro do ano-calend�rio subseq�ente ao da ocorr�ncia do excesso, na hip�tese de n�o ter ultrapassado o referido limite em mais de 20% (vinte por cento);</span>]]>
3126 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art18a�7iiib"> </a>b) retroativamente a 1<s>�</s> de janeiro do ano-calend�rio da ocorr�ncia do excesso, na hip�tese de ter ultrapassado o referido limite em mais de 20% (vinte por cento);</span></font></p>]]>
3127 <![CDATA[<span style="color:black"><a name="art18a�7iiib"> </a>b) retroativamente a 1<s>�</s> de janeiro do ano-calend�rio da ocorr�ncia do excesso, na hip�tese de ter ultrapassado o referido limite em mais de 20% (vinte por cento);</span>]]>
3131 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art18a�7iv"></a>IV - obrigatoriamente, quando o MEI exceder o limite de receita bruta previsto no � 2<s>�</s> deste artigo, devendo a comunica��o ser efetuada at� o �ltimo dia �til do m�s subseq�ente �quele em que ocorrido o excesso, produzindo efeitos:</span></font></p>]]>
3132 <![CDATA[<span style="color:black"><a name="art18a�7iv"></a>IV - obrigatoriamente, quando o MEI exceder o limite de receita bruta previsto no � 2<s>�</s> deste artigo, devendo a comunica��o ser efetuada at� o �ltimo dia �til do m�s subseq�ente �quele em que ocorrido o excesso, produzindo efeitos:</span>]]>
3136 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art18a�7iva"></a>a) a partir de 1<s>�</s> de janeiro do ano-calend�rio subseq�ente ao da ocorr�ncia do excesso, na hip�tese de n�o ter ultrapassado o referido limite em mais de 20% (vinte por cento);</span></font></p>]]>
3137 <![CDATA[<span style="color:black"><a name="art18a�7iva"></a>a) a partir de 1<s>�</s> de janeiro do ano-calend�rio subseq�ente ao da ocorr�ncia do excesso, na hip�tese de n�o ter ultrapassado o referido limite em mais de 20% (vinte por cento);</span>]]>
3141 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art18a�7ivb"></a>b) retroativamente ao in�cio de atividade, na hip�tese de ter ultrapassado o referido limite em mais de 20% (vinte por cento).</span></font></p>]]>
3142 <![CDATA[<span style="color:black"><a name="art18a�7ivb"></a>b) retroativamente ao in�cio de atividade, na hip�tese de ter ultrapassado o referido limite em mais de 20% (vinte por cento).</span>]]>
3145 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art18a�8"></a> </span> <span style="color:black">� 8<s>�</s> ; O desenquadramento de of�cio dar-se-� quando verificada a falta de comunica��o de que trata o � 7<s>�</s> deste artigo.</span></font></p>]]>
3149 <![CDATA[<span style="color: black; font-weight: normal"><a name="art18a�8"></a> </span>]]>
3150 <![CDATA[<span style="color:black">� 8<s>�</s> ; O desenquadramento de of�cio dar-se-� quando verificada a falta de comunica��o de que trata o � 7<s>�</s> deste artigo.</span>]]>
3153 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art18a�9"></a> </span> <span style="color:black">� 9<s>�</s> ; O Empres�rio Individual desenquadrado da sistem�tica de recolhimento prevista no <b>caput</b> deste artigo passar� a recolher os tributos devidos pela regra geral do Simples Nacional a partir da data de in�cio dos efeitos do desenquadramento, ressalvado o disposto no � 10 deste artigo.</span></font></p>]]>
3157 <![CDATA[<span style="color: black; font-weight: normal"><a name="art18a�9"></a> </span>]]>
3158 <![CDATA[<span style="color:black">� 9<s>�</s> ; O Empres�rio Individual desenquadrado da sistem�tica de recolhimento prevista no <b>caput</b> deste artigo passar� a recolher os tributos devidos pela regra geral do Simples Nacional a partir da data de in�cio dos efeitos do desenquadramento, ressalvado o disposto no � 10 deste artigo.</span>]]>
3163 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art18a�10"></a> </span> <span style="color:black">� 10. ; Nas hip�teses previstas nas al�neas a dos incisos III e IV do � 7<s>�</s> deste artigo, o MEI dever� recolher a diferen�a, sem acr�scimos, em parcela �nica, juntamente com a da apura��o do m�s de janeiro do ano-calend�rio subseq�ente ao do excesso, na forma a ser estabelecida em ato do Comit� Gestor.</span></font></p>]]>
3167 <![CDATA[<span style="color: black; font-weight: normal"><a name="art18a�10"></a> </span>]]>
3168 <![CDATA[<span style="color:black">� 10. ; Nas hip�teses previstas nas al�neas a dos incisos III e IV do � 7<s>�</s> deste artigo, o MEI dever� recolher a diferen�a, sem acr�scimos, em parcela �nica, juntamente com a da apura��o do m�s de janeiro do ano-calend�rio subseq�ente ao do excesso, na forma a ser estabelecida em ato do Comit� Gestor.</span>]]>
3173 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art18a�11"></a> </span></font> <span style="font-family: Arial; color: black"><font size="2">� 11. ; O valor referido na al�nea <i>a</i> do inciso V do � 3<u><sup>o</sup></u> deste artigo ser� reajustado, na forma prevista em lei ordin�ria, na mesma data de reajustamento dos benef�cios de que trata a </font></span> <span style="font-size: 10.0pt; font-family: Arial,sans-serif; color: black"> <a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/leis/L8213cons.htm"> Lei n<sup>o</sup> 8.213, de 24 de julho de 1991</a></span><span style="font-family: Arial; color: black"><font size="2">, de forma a manter equival�ncia com a contribui��o de que trata o </font></span><font face="Arial" size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/L8212cons.htm#art21�2">� 2<s>�</s> do art. 21 da Lei n<s>�</s> 8.212, de 24 de julho de 1991.</a></font></p>]]>
3177 <![CDATA[<span style="color: black; font-weight: normal"><a name="art18a�11"></a> </span>]]>
3178 <![CDATA[<span style="font-family: Arial; color: black"><font size="2">� 11. ; O valor referido na al�nea <i>a</i> do inciso V do � 3<u><sup>o</sup></u> deste artigo ser� reajustado, na forma prevista em lei ordin�ria, na mesma data de reajustamento dos benef�cios de que trata a </font></span>]]>
3182 <![CDATA[<span style="font-size: 10.0pt; font-family: Arial,sans-serif; color: black"> <a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/leis/L8213cons.htm"> Lei n<sup>o</sup> 8.213, de 24 de julho de 1991</a></span>]]>
3183 <![CDATA[<a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/leis/L8213cons.htm"> Lei n<sup>o</sup> 8.213, de 24 de julho de 1991</a>]]>
3184 <![CDATA[<span style="font-family: Arial; color: black"><font size="2">, de forma a manter equival�ncia com a contribui��o de que trata o </font></span>]]>
3188 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art18a�12"></a> </span></font> <span style="font-family: Arial; color: black"><font size="2">� 12. ; Aplica-se ao MEI que tenha optado pela contribui��o na forma do � 1<u><sup>o</sup></u> deste artigo o disposto no </font></span> <span style="font-size: 10.0pt; font-family: Arial,sans-serif; color: black"> <a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/leis/L8213cons.htm#art55�4"> � ;4� do art. 55</a></span><span style="font-family: Arial; color: black"><font size="2"> e no </font></span> <span style="font-size: 10.0pt; font-family: Arial,sans-serif; color: black"> <a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/leis/L8213cons.htm#art94�2"> � ;2� do art. 94, ambos da Lei n� 8.213, de 24 de julho de 1991</a></span><span style="font-family: Arial; color: black"><font size="2">, exceto se optar pela complementa��o da contribui��o previdenci�ria a que se refere o </font></span> <span style="font-size: 10.0pt; font-family: &#39;Times New Roman&#39;,serif; color: black"> <a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/leis/L8212cons.htm#art21�3..."> <span style="font-family: Arial,sans-serif"> � 3</span><sup><span style="font-family: Arial,sans-serif">o</span></sup><span style="font-family: Arial,sans-serif"> do art. 21 da Lei n<sup>o</sup> 8.212, de 24 de julho de 1991</span></a><span style="font-family: Arial,sans-serif">.</span></span></p>]]>
3192 <![CDATA[<span style="color: black; font-weight: normal"><a name="art18a�12"></a> </span>]]>
3193 <![CDATA[<span style="font-family: Arial; color: black"><font size="2">� 12. ; Aplica-se ao MEI que tenha optado pela contribui��o na forma do � 1<u><sup>o</sup></u> deste artigo o disposto no </font></span>]]>
3196 <![CDATA[<span style="font-size: 10.0pt; font-family: Arial,sans-serif; color: black"> <a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/leis/L8213cons.htm#art55�4"> � ;4� do art. 55</a></span>]]>
3197 <![CDATA[<a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/leis/L8213cons.htm#art55�4"> � ;4� do art. 55</a>]]>
3198 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> e no </font></span>]]>
3200 <![CDATA[<span style="font-size: 10.0pt; font-family: Arial,sans-serif; color: black"> <a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/leis/L8213cons.htm#art94�2"> � ;2� do art. 94, ambos da Lei n� 8.213, de 24 de julho de 1991</a></span>]]>
3201 <![CDATA[<a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/leis/L8213cons.htm#art94�2"> � ;2� do art. 94, ambos da Lei n� 8.213, de 24 de julho de 1991</a>]]>
3202 <![CDATA[<span style="font-family: Arial; color: black"><font size="2">, exceto se optar pela complementa��o da contribui��o previdenci�ria a que se refere o </font></span>]]>
3205 <![CDATA[<span style="font-size: 10.0pt; font-family: &#39;Times New Roman&#39;,serif; color: black"> <a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/leis/L8212cons.htm#art21�3..."> <span style="font-family: Arial,sans-serif"> � 3</span><sup><span style="font-family: Arial,sans-serif">o</span></sup><span style="font-family: Arial,sans-serif"> do art. 21 da Lei n<sup>o</sup> 8.212, de 24 de julho de 1991</span></a><span style="font-family: Arial,sans-serif">.</span></span>]]>
3206 <![CDATA[<a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/leis/L8212cons.htm#art21�3..."> <span style="font-family: Arial,sans-serif"> � 3</span><sup><span style="font-family: Arial,sans-serif">o</span></sup><span style="font-family: Arial,sans-serif"> do art. 21 da Lei n<sup>o</sup> 8.212, de 24 de julho de 1991</span></a>]]>
3207 <![CDATA[<span style="font-family: Arial,sans-serif"> � 3</span>]]>
3208 <![CDATA[<span style="font-family: Arial,sans-serif">o</span>]]>
3208 <![CDATA[<span style="font-family: Arial,sans-serif"> do art. 21 da Lei n<sup>o</sup> 8.212, de 24 de julho de 1991</span>]]>
3209 <![CDATA[<span style="font-family: Arial,sans-serif">.</span>]]>
3210 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art18a�13"></a> </span></font> <span style="font-family: Arial; color: black"><font size="2">� 13. ; O MEI est� dispensado, ressalvado o disposto no art. 18-C desta Lei Complementar, de: ;</font></span></p>]]>
3214 <![CDATA[<span style="color: black; font-weight: normal"><a name="art18a�13"></a> </span>]]>
3215 <![CDATA[<span style="font-family: Arial; color: black"><font size="2">� 13. ; O MEI est� dispensado, ressalvado o disposto no art. 18-C desta Lei Complementar, de: ;</font></span>]]>
3217 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18a�13i"></a>I - atender o disposto no </font></span> <span style="font-size: 10.0pt; font-family: Arial,sans-serif; color: black"> <a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/leis/L8212cons.htm#art32iv"> inciso IV do <b>caput</b> do art. 32 da Lei n<sup>o</sup> 8.212, de 24 de julho de 1991</a>;</span></p>]]>
3218 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18a�13i"></a>I - atender o disposto no </font></span>]]>
3221 <![CDATA[<span style="font-size: 10.0pt; font-family: Arial,sans-serif; color: black"> <a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/leis/L8212cons.htm#art32iv"> inciso IV do <b>caput</b> do art. 32 da Lei n<sup>o</sup> 8.212, de 24 de julho de 1991</a>;</span>]]>
3222 <![CDATA[<a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/leis/L8212cons.htm#art32iv"> inciso IV do <b>caput</b> do art. 32 da Lei n<sup>o</sup> 8.212, de 24 de julho de 1991</a>]]>
3225 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18a�13ii"></a>II - apresentar a Rela��o Anual de Informa��es Sociais (Rais); e ;</font></span></p>]]>
3226 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18a�13ii"></a>II - apresentar a Rela��o Anual de Informa��es Sociais (Rais); e ;</font></span>]]>
3229 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18a�13iii"></a>III - declarar aus�ncia de fato gerador para a Caixa Econ�mica Federal para emiss�o da Certid�o de Regularidade Fiscal perante o FGTS.</font></span></p>]]>
3230 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18a�13iii"></a>III - declarar aus�ncia de fato gerador para a Caixa Econ�mica Federal para emiss�o da Certid�o de Regularidade Fiscal perante o FGTS.</font></span>]]>
3234 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art18a�14"></a> </span></font> <span style="font-family: Arial; color: black"><font size="2">� 14. ; O Comit� Gestor disciplinar� o disposto neste artigo.</font></span></p>]]>
3238 <![CDATA[<span style="color: black; font-weight: normal"><a name="art18a�14"></a> </span>]]>
3239 <![CDATA[<span style="font-family: Arial; color: black"><font size="2">� 14. ; O Comit� Gestor disciplinar� o disposto neste artigo.</font></span>]]>
3241 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art18a�15"></a> </span></font> <span style="font-family: Arial; color: black"><font size="2">� 15. ; A inadimpl�ncia do recolhimento do valor previsto na al�nea �a� do inciso V do � 3<u><sup>o</sup></u> tem como consequ�ncia a n�o contagem da compet�ncia em atraso para fins de car�ncia para obten��o dos benef�cios previdenci�rios respectivos.</font></span></p>]]>
3245 <![CDATA[<span style="color: black; font-weight: normal"><a name="art18a�15"></a> </span>]]>
3246 <![CDATA[<span style="font-family: Arial; color: black"><font size="2">� 15. ; A inadimpl�ncia do recolhimento do valor previsto na al�nea �a� do inciso V do � 3<u><sup>o</sup></u> tem como consequ�ncia a n�o contagem da compet�ncia em atraso para fins de car�ncia para obten��o dos benef�cios previdenci�rios respectivos.</font></span>]]>
3250 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18a�15a"></a>� ;15-A. ;Ficam autorizados os Estados, o Distrito Federal e os Munic�pios a promover a remiss�o dos d�bitos decorrentes dos valores previstos nas al�neas <i>b</i> e <i>c </i>do inciso V do � 3<u><sup>o</sup></u>, inadimplidos isolada ou simultaneamente. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
3252 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18a�15a"></a>� ;15-A. ;Ficam autorizados os Estados, o Distrito Federal e os Munic�pios a promover a remiss�o dos d�bitos decorrentes dos valores previstos nas al�neas <i>b</i> e <i>c </i>do inciso V do � 3<u><sup>o</sup></u>, inadimplidos isolada ou simultaneamente. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
3259 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18a�15b"></a>� ;15-B. ;O MEI poder� ter sua inscri��o automaticamente cancelada ap�s per�odo de 12 (doze) meses consecutivos sem recolhimento ou declara��es, independentemente de qualquer notifica��o, devendo a informa��o ser publicada no Portal do Empreendedor, na forma regulamentada pelo CGSIM. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
3261 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18a�15b"></a>� ;15-B. ;O MEI poder� ter sua inscri��o automaticamente cancelada ap�s per�odo de 12 (doze) meses consecutivos sem recolhimento ou declara��es, independentemente de qualquer notifica��o, devendo a informa��o ser publicada no Portal do Empreendedor, na forma regulamentada pelo CGSIM. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
3267 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art18a�16"></a> </span></font> <span style="font-family: Arial; color: black"><font size="2">� 16. ; O CGSN estabelecer�, para o MEI, crit�rios, procedimentos, prazos e efeitos diferenciados para desenquadramento da sistem�tica de que trata este artigo, cobran�a, inscri��o em d�vida ativa e exclus�o do Simples Nacional. ;</font></span></p>]]>
3271 <![CDATA[<span style="color: black; font-weight: normal"><a name="art18a�16"></a> </span>]]>
3272 <![CDATA[<span style="font-family: Arial; color: black"><font size="2">� 16. ; O CGSN estabelecer�, para o MEI, crit�rios, procedimentos, prazos e efeitos diferenciados para desenquadramento da sistem�tica de que trata este artigo, cobran�a, inscri��o em d�vida ativa e exclus�o do Simples Nacional. ;</font></span>]]>
3276 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art18a�17"></a> </span></font> <span style="font-family: Arial; color: black"><font size="2">� 17. ; A altera��o de dados no CNPJ informada pelo empres�rio � Secretaria da Receita Federal do Brasil equivaler� � comunica��o obrigat�ria de desenquadramento da sistem�tica de recolhimento de que trata este artigo, nas seguintes hip�teses: ;</font></span></p>]]>
3280 <![CDATA[<span style="color: black; font-weight: normal"><a name="art18a�17"></a> </span>]]>
3281 <![CDATA[<span style="font-family: Arial; color: black"><font size="2">� 17. ; A altera��o de dados no CNPJ informada pelo empres�rio � Secretaria da Receita Federal do Brasil equivaler� � comunica��o obrigat�ria de desenquadramento da sistem�tica de recolhimento de que trata este artigo, nas seguintes hip�teses: ;</font></span>]]>
3285 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18a�17i"></a>I - altera��o para natureza jur�dica distinta de empres�rio individual a que se refere o </font> </span> <font face="Arial" size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/2002/L10406.htm#art966">art. 966 da Lei n<u><sup>o</sup></u> 10.406, de 10 de janeiro de 2002</a></font><span style="font-family: Arial; color: black"><font size="2"> (C�digo Civil); ;</font></span></p>]]>
3286 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18a�17i"></a>I - altera��o para natureza jur�dica distinta de empres�rio individual a que se refere o </font> </span>]]>
3291 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> (C�digo Civil); ;</font></span>]]>
3293 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18a�17ii"></a>II - inclus�o de atividade econ�mica n�o autorizada pelo CGSN; ;</font></span></p>]]>
3294 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18a�17ii"></a>II - inclus�o de atividade econ�mica n�o autorizada pelo CGSN; ;</font></span>]]>
3297 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18a�17iii"></a>III - abertura de filial.</font></span></p>]]>
3298 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18a�17iii"></a>III - abertura de filial.</font></span>]]>
3301 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18a�18"></a>� ;18. ;Os Munic�pios somente poder�o realizar o cancelamento da inscri��o do MEI caso tenham regulamenta��o pr�pria de classifica��o de risco e o respectivo processo simplificado de inscri��o e legaliza��o, em conformidade com esta Lei Complementar e com as resolu��es do CGSIM. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
3302 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18a�18"></a>� ;18. ;Os Munic�pios somente poder�o realizar o cancelamento da inscri��o do MEI caso tenham regulamenta��o pr�pria de classifica��o de risco e o respectivo processo simplificado de inscri��o e legaliza��o, em conformidade com esta Lei Complementar e com as resolu��es do CGSIM. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
3310 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18a�19"></a>� ;19. ;Fica vedada aos conselhos representativos de categorias econ�micas a exig�ncia de obriga��es diversas das estipuladas nesta Lei Complementar para inscri��o do MEI em seus quadros, sob pena de responsabilidade. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
3311 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18a�19"></a>� ;19. ;Fica vedada aos conselhos representativos de categorias econ�micas a exig�ncia de obriga��es diversas das estipuladas nesta Lei Complementar para inscri��o do MEI em seus quadros, sob pena de responsabilidade. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
3318 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18a�20"></a>� ;20. ;Os documentos fiscais das microempresas e empresas de pequeno porte poder�o ser emitidos diretamente por sistema nacional informatizado e pela internet,<b> </b>sem custos para o empreendedor, na forma regulamentada pelo Comit� Gestor do Simples Nacional. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
3319 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18a�20"></a>� ;20. ;Os documentos fiscais das microempresas e empresas de pequeno porte poder�o ser emitidos diretamente por sistema nacional informatizado e pela internet,<b> </b>sem custos para o empreendedor, na forma regulamentada pelo Comit� Gestor do Simples Nacional. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
3327 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18a�21"></a>� ;21. ;Assegurar-se-� o registro nos cadastros oficiais ao guia de turismo inscrito como MEI. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
3328 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18a�21"></a>� ;21. ;Assegurar-se-� o registro nos cadastros oficiais ao guia de turismo inscrito como MEI. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
3334 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18a�22"></a>� ;22. ;Fica vedado �s concession�rias de servi�o p�blico o aumento das tarifas pagas pelo MEI por conta da modifica��o da sua condi��o de pessoa f�sica para pessoa jur�dica. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
3335 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18a�22"></a>� ;22. ;Fica vedado �s concession�rias de servi�o p�blico o aumento das tarifas pagas pelo MEI por conta da modifica��o da sua condi��o de pessoa f�sica para pessoa jur�dica. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
3342 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18a�23"></a>� ;23. ;(VETADO). ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
3343 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18a�23"></a>� ;23. ;(VETADO). ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
3348 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18a�24"></a>� ;24. ;Aplica-se ao MEI o disposto no inciso XI do � 4<u><sup>o</sup></u> do art. 3<u><sup>o</sup></u>. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
3349 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18a�24"></a>� ;24. ;Aplica-se ao MEI o disposto no inciso XI do � 4<u><sup>o</sup></u> do art. 3<u><sup>o</sup></u>. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
3355 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"><a name="art18b"> </a>Art. 18-B. ; A empresa contratante de servi�os executados por interm�dio do MEI mant�m, em rela��o a esta contrata��o, a obrigatoriedade de recolhimento da contribui��o a que se refere o inciso III do <b>caput</b> e o </font></span> <span style="font-size: 10.0pt; font-family: Arial,sans-serif; color: black"> <a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/leis/L8212cons.htm#art22�1"> � ;1<sup>o</sup> do art. 22 da Lei n<sup>o</sup> 8.212, de 24 de julho de 1991</a></span><span style="font-family: Arial; color: black"><font size="2">, e o cumprimento das obriga��es acess�rias relativas � contrata��o de contribuinte individual. ; ; ; ; ; ; </font></span> <font face="Arial" size="2"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art12">(Vide Lei Complementar n� 147, de 2014)</a></font></p>]]>
3356 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art18b"> </a>Art. 18-B. ; A empresa contratante de servi�os executados por interm�dio do MEI mant�m, em rela��o a esta contrata��o, a obrigatoriedade de recolhimento da contribui��o a que se refere o inciso III do <b>caput</b> e o </font></span>]]>
3361 <![CDATA[<span style="font-size: 10.0pt; font-family: Arial,sans-serif; color: black"> <a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/leis/L8212cons.htm#art22�1"> � ;1<sup>o</sup> do art. 22 da Lei n<sup>o</sup> 8.212, de 24 de julho de 1991</a></span>]]>
3362 <![CDATA[<a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/leis/L8212cons.htm#art22�1"> � ;1<sup>o</sup> do art. 22 da Lei n<sup>o</sup> 8.212, de 24 de julho de 1991</a>]]>
3363 <![CDATA[<span style="font-family: Arial; color: black"><font size="2">, e o cumprimento das obriga��es acess�rias relativas � contrata��o de contribuinte individual. ; ; ; ; ; ; </font></span>]]>
3368 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <strike> <span style="color: black; font-weight: normal"><a name="art18b�1"></a> </span> </strike> <span style="color:black"><strike>� ;1</strike><s>�</s><strike> ; ;Aplica-se o disposto no <b>caput</b> em rela��o ao MEI que for contratado para prestar servi�os de hidr�ulica, eletricidade, pintura, alvenaria, carpintaria e de manuten��o ou reparo de ve�culos.</strike></span></font></p>]]>
3374 <![CDATA[<span style="color: black; font-weight: normal"><a name="art18b�1"></a> </span>]]>
3376 <![CDATA[<span style="color:black"><strike>� ;1</strike><s>�</s><strike> ; ;Aplica-se o disposto no <b>caput</b> em rela��o ao MEI que for contratado para prestar servi�os de hidr�ulica, eletricidade, pintura, alvenaria, carpintaria e de manuten��o ou reparo de ve�culos.</strike></span>]]>
3380 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18b�1."></a>� ;1<u><sup>o</sup></u> ;Aplica-se o disposto neste artigo exclusivamente em rela��o ao MEI que for contratado para prestar servi�os de hidr�ulica, eletricidade, pintura, alvenaria, carpintaria e de manuten��o ou reparo de ve�culos. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
3382 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18b�1."></a>� ;1<u><sup>o</sup></u> ;Aplica-se o disposto neste artigo exclusivamente em rela��o ao MEI que for contratado para prestar servi�os de hidr�ulica, eletricidade, pintura, alvenaria, carpintaria e de manuten��o ou reparo de ve�culos. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
3388 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art18b�2"></a> </span> <span style="color:black">� ;2<s>�</s> ; ;O disposto no <b>caput</b> e no � 1<b><u><sup>o</sup></u></b> n�o se aplica quando presentes os elementos da rela��o de emprego, ficando a contratante sujeita a todas as obriga��es dela decorrentes, inclusive trabalhistas, tribut�rias e previdenci�rias.</span></font></p>]]>
3392 <![CDATA[<span style="color: black; font-weight: normal"><a name="art18b�2"></a> </span>]]>
3393 <![CDATA[<span style="color:black">� ;2<s>�</s> ; ;O disposto no <b>caput</b> e no � 1<b><u><sup>o</sup></u></b> n�o se aplica quando presentes os elementos da rela��o de emprego, ficando a contratante sujeita a todas as obriga��es dela decorrentes, inclusive trabalhistas, tribut�rias e previdenci�rias.</span>]]>
3398 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art18c"></a> </span> <span style="color:black">Art. 18-C. ; Observado o disposto no </span></font> <span style="font-family: Arial; color: black"><font size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art18a">art. 18-A</a></font></span><font face="Arial" size="2"><span style="color:black">, e seus par�grafos, desta Lei Complementar, poder� se enquadrar como MEI o empres�rio individual que possua um �nico empregado que receba exclusivamente 1 (um) sal�rio m�nimo ou o piso salarial da categoria profissional.</span></font></p>]]>
3402 <![CDATA[<span style="color: black; font-weight: normal"><a name="art18c"></a> </span>]]>
3403 <![CDATA[<span style="color:black">Art. 18-C. ; Observado o disposto no </span>]]>
3405 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art18a">art. 18-A</a></font></span>]]>
3405 <![CDATA[<span style="color:black">, e seus par�grafos, desta Lei Complementar, poder� se enquadrar como MEI o empres�rio individual que possua um �nico empregado que receba exclusivamente 1 (um) sal�rio m�nimo ou o piso salarial da categoria profissional.</span>]]>
3409 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art18c�1"></a> </span> <span style="color:black">� ;1<s>�</s> ; ;Na hip�tese referida no <b>caput</b>, o MEI:</span></font></p>]]>
3413 <![CDATA[<span style="color: black; font-weight: normal"><a name="art18c�1"></a> </span>]]>
3414 <![CDATA[<span style="color:black">� ;1<s>�</s> ; ;Na hip�tese referida no <b>caput</b>, o MEI:</span>]]>
3416 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art18c�1i"></a>I ;- ;dever� reter e recolher a contribui��o previdenci�ria relativa ao segurado a seu servi�o na forma da lei, observados prazo e condi��es estabelecidos pelo CGSN;</span></font></p>]]>
3417 <![CDATA[<span style="color:black"><a name="art18c�1i"></a>I ;- ;dever� reter e recolher a contribui��o previdenci�ria relativa ao segurado a seu servi�o na forma da lei, observados prazo e condi��es estabelecidos pelo CGSN;</span>]]>
3420 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art18c�1ii"></a>II ;- ;� obrigado a prestar informa��es relativas ao segurado a seu servi�o, na forma estabelecida pelo CGSN; e</span></font></p>]]>
3421 <![CDATA[<span style="color:black"><a name="art18c�1ii"></a>II ;- ;� obrigado a prestar informa��es relativas ao segurado a seu servi�o, na forma estabelecida pelo CGSN; e</span>]]>
3424 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black;letter-spacing:-.3pt"> <a name="art18c�1iii"></a>III ;- ;est� sujeito ao recolhimento da contribui��o de que trata o </span></font> <span style="font-family: Arial; color: black"><font size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art13">inciso VI do <b>caput</b> do art. 13</a></font></span><font face="Arial" size="2"><span style="color:black;letter-spacing:-.3pt">, calculada � al�quota de 3% (tr�s por cento) sobre o sal�rio de contribui��o previsto no <b>caput</b>, na forma e prazos estabelecidos pelo </span><span style="color:black">CGSN.</span></font></p>]]>
3425 <![CDATA[<span style="color:black;letter-spacing:-.3pt"> <a name="art18c�1iii"></a>III ;- ;est� sujeito ao recolhimento da contribui��o de que trata o </span>]]>
3427 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art13">inciso VI do <b>caput</b> do art. 13</a></font></span>]]>
3428 <![CDATA[<span style="color:black;letter-spacing:-.3pt">, calculada � al�quota de 3% (tr�s por cento) sobre o sal�rio de contribui��o previsto no <b>caput</b>, na forma e prazos estabelecidos pelo </span>]]>
3430 <![CDATA[<span style="color:black">CGSN.</span>]]>
3431 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art18c�2"></a> </span> <span style="color:black">� ;2<s>�</s> ; ;Para os casos de afastamento legal do �nico empregado do MEI, ser� permitida a contrata��o de outro empregado, inclusive por prazo determinado, at� que cessem as condi��es do afastamento, na forma estabelecida pelo Minist�rio do Trabalho e Emprego.</span></font></p>]]>
3435 <![CDATA[<span style="color: black; font-weight: normal"><a name="art18c�2"></a> </span>]]>
3436 <![CDATA[<span style="color:black">� ;2<s>�</s> ; ;Para os casos de afastamento legal do �nico empregado do MEI, ser� permitida a contrata��o de outro empregado, inclusive por prazo determinado, at� que cessem as condi��es do afastamento, na forma estabelecida pelo Minist�rio do Trabalho e Emprego.</span>]]>
3440 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art18c�3"></a> </span> <span style="color:black">� ;3<s>�</s> ; ;O CGSN poder� determinar, com rela��o ao MEI, a forma, a periodicidade e o prazo:</span></font></p>]]>
3444 <![CDATA[<span style="color: black; font-weight: normal"><a name="art18c�3"></a> </span>]]>
3445 <![CDATA[<span style="color:black">� ;3<s>�</s> ; ;O CGSN poder� determinar, com rela��o ao MEI, a forma, a periodicidade e o prazo:</span>]]>
3447 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art18c�3i"></a>I ;- ;de entrega � Secretaria da Receita Federal do Brasil de uma �nica declara��o com dados relacionados a fatos geradores, base de c�lculo e valores dos tributos previstos nos arts. 18-A e 18-C, da contribui��o para a Seguridade Social descontada do empregado e do Fundo de Garantia do Tempo de Servi�o (FGTS), e outras informa��es de interesse do Minist�rio do Trabalho e Emprego, do Instituto Nacional do Seguro Social (INSS) e do Conselho Curador do FGTS, observado o disposto no � 7<u><sup>o</sup></u> do art. 26;</span></font></p>]]>
3448 <![CDATA[<span style="color:black"><a name="art18c�3i"></a>I ;- ;de entrega � Secretaria da Receita Federal do Brasil de uma �nica declara��o com dados relacionados a fatos geradores, base de c�lculo e valores dos tributos previstos nos arts. 18-A e 18-C, da contribui��o para a Seguridade Social descontada do empregado e do Fundo de Garantia do Tempo de Servi�o (FGTS), e outras informa��es de interesse do Minist�rio do Trabalho e Emprego, do Instituto Nacional do Seguro Social (INSS) e do Conselho Curador do FGTS, observado o disposto no � 7<u><sup>o</sup></u> do art. 26;</span>]]>
3456 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art18c�3ii"></a>II ;- ;do recolhimento dos tributos previstos nos arts. 18-A e 18-C, bem como do FGTS e da contribui��o para a Seguridade Social descontada do empregado.</span></font></p>]]>
3457 <![CDATA[<span style="color:black"><a name="art18c�3ii"></a>II ;- ;do recolhimento dos tributos previstos nos arts. 18-A e 18-C, bem como do FGTS e da contribui��o para a Seguridade Social descontada do empregado.</span>]]>
3460 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art18c�4"></a> </span></font> <span style="font-family: Arial; color: black"><font size="2">� 4<u><sup>o</sup></u> ; A entrega da declara��o �nica de que trata o inciso I do � 3<u><sup>o</sup></u> substituir�, na forma regulamentada pelo CGSN, a obrigatoriedade de entrega de todas as informa��es, formul�rios e declara��es a que est�o sujeitas as demais empresas ou equiparados que contratam empregados, inclusive as relativas ao recolhimento do FGTS, � Rela��o Anual de Informa��es Sociais (Rais) e ao Cadastro Geral de Empregados e Desempregados (Caged). ;</font></span></p>]]>
3464 <![CDATA[<span style="color: black; font-weight: normal"><a name="art18c�4"></a> </span>]]>
3465 <![CDATA[<span style="font-family: Arial; color: black"><font size="2">� 4<u><sup>o</sup></u> ; A entrega da declara��o �nica de que trata o inciso I do � 3<u><sup>o</sup></u> substituir�, na forma regulamentada pelo CGSN, a obrigatoriedade de entrega de todas as informa��es, formul�rios e declara��es a que est�o sujeitas as demais empresas ou equiparados que contratam empregados, inclusive as relativas ao recolhimento do FGTS, � Rela��o Anual de Informa��es Sociais (Rais) e ao Cadastro Geral de Empregados e Desempregados (Caged). ;</font></span>]]>
3472 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art18c�5"></a> </span></font> <span style="font-family: Arial; color: black"><font size="2">� 5<u><sup>o</sup></u> ; Na hip�tese de recolhimento do FGTS na forma do inciso II do � 3<u><sup>o</sup></u>, deve-se assegurar a transfer�ncia dos recursos e dos elementos identificadores do recolhimento ao gestor desse fundo para cr�dito na conta vinculada do trabalhador.</font></span></p>]]>
3476 <![CDATA[<span style="color: black; font-weight: normal"><a name="art18c�5"></a> </span>]]>
3477 <![CDATA[<span style="font-family: Arial; color: black"><font size="2">� 5<u><sup>o</sup></u> ; Na hip�tese de recolhimento do FGTS na forma do inciso II do � 3<u><sup>o</sup></u>, deve-se assegurar a transfer�ncia dos recursos e dos elementos identificadores do recolhimento ao gestor desse fundo para cr�dito na conta vinculada do trabalhador.</font></span>]]>
3482 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18c�6"></a>� ;6<u><sup>o</sup></u> ;O documento de que trata o inciso I do � 3<u><sup>o</sup></u> deste artigo tem car�ter declarat�rio, constituindo instrumento h�bil e suficiente para a exig�ncia dos tributos e dos d�bitos fundi�rios que n�o tenham sido recolhidos resultantes das informa��es nele prestadas. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
3484 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18c�6"></a>� ;6<u><sup>o</sup></u> ;O documento de que trata o inciso I do � 3<u><sup>o</sup></u> deste artigo tem car�ter declarat�rio, constituindo instrumento h�bil e suficiente para a exig�ncia dos tributos e dos d�bitos fundi�rios que n�o tenham sido recolhidos resultantes das informa��es nele prestadas. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
3491 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18d"></a>Art. ;18-D. ;A tributa��o municipal do imposto sobre im�veis prediais urbanos dever� assegurar tratamento mais favorecido ao MEI para realiza��o de sua atividade no mesmo local em que residir, mediante aplica��o da menor al�quota vigente para aquela localidade, seja residencial ou comercial, nos termos da lei, sem preju�zo de eventual isen��o ou imunidade existente. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
3492 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18d"></a>Art. ;18-D. ;A tributa��o municipal do imposto sobre im�veis prediais urbanos dever� assegurar tratamento mais favorecido ao MEI para realiza��o de sua atividade no mesmo local em que residir, mediante aplica��o da menor al�quota vigente para aquela localidade, seja residencial ou comercial, nos termos da lei, sem preju�zo de eventual isen��o ou imunidade existente. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
3501 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18e"></a>Art. ;18-E. ;O instituto do MEI � uma pol�tica p�blica que tem por objetivo a formaliza��o de pequenos empreendimentos e a inclus�o social e previdenci�ria. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
3502 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18e"></a>Art. ;18-E. ;O instituto do MEI � uma pol�tica p�blica que tem por objetivo a formaliza��o de pequenos empreendimentos e a inclus�o social e previdenci�ria. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
3508 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18e�1"></a>� ;1<u><sup>o</sup></u> ;A formaliza��o de MEI n�o tem car�ter eminentemente econ�mico ou fiscal. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
3509 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18e�1"></a>� ;1<u><sup>o</sup></u> ;A formaliza��o de MEI n�o tem car�ter eminentemente econ�mico ou fiscal. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
3515 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18e�2"></a>� ;2<u><sup>o</sup></u> ;Todo benef�cio previsto nesta Lei Complementar aplic�vel � microempresa estende-se ao MEI sempre que lhe for mais favor�vel. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
3516 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18e�2"></a>� ;2<u><sup>o</sup></u> ;Todo benef�cio previsto nesta Lei Complementar aplic�vel � microempresa estende-se ao MEI sempre que lhe for mais favor�vel. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
3522 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18e�3"></a>� ;3<u><sup>o</sup></u> ;O MEI � modalidade de microempresa. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
3523 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18e�3"></a>� ;3<u><sup>o</sup></u> ;O MEI � modalidade de microempresa. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
3528 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art18e�4"></a>� ;4<u><sup>o</sup></u> ;� vedado impor restri��es ao MEI relativamente ao exerc�cio de profiss�o ou participa��o em licita��es, em fun��o da sua respectiva natureza jur�dica. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
3529 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art18e�4"></a>� ;4<u><sup>o</sup></u> ;� vedado impor restri��es ao MEI relativamente ao exerc�cio de profiss�o ou participa��o em licita��es, em fun��o da sua respectiva natureza jur�dica. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
3536 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black; text-decoration:line-through"><font size="2"><a name="art19"> </a>Art. 19. Sem preju�zo da possibilidade de ado��o de todas as faixas de receita previstas nos <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#anexoi">Anexos I a V desta Lei Complementar</a>, os Estados poder�o optar pela aplica��o de sublimite para efeito de recolhimento do ICMS na forma do Simples Nacional em seus respectivos territ�rios, da seguinte forma: ;</font></span></p>]]>
3537 <![CDATA[<span style="font-family: Arial; color: black; text-decoration:line-through"><font size="2"><a name="art19"> </a>Art. 19. Sem preju�zo da possibilidade de ado��o de todas as faixas de receita previstas nos <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#anexoi">Anexos I a V desta Lei Complementar</a>, os Estados poder�o optar pela aplica��o de sublimite para efeito de recolhimento do ICMS na forma do Simples Nacional em seus respectivos territ�rios, da seguinte forma: ;</font></span>]]>
3542 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art19."></a>Art. 19. ;Sem preju�zo da possibilidade de ado��o de todas as faixas de receita previstas nos Anexos I a VI desta Lei Complementar, os Estados poder�o optar pela aplica��o de sublimite para efeito de recolhimento do ICMS na forma do Simples Nacional em seus respectivos territ�rios, da seguinte forma: ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span></p>]]>
3543 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art19."></a>Art. 19. ;Sem preju�zo da possibilidade de ado��o de todas as faixas de receita previstas nos Anexos I a VI desta Lei Complementar, os Estados poder�o optar pela aplica��o de sublimite para efeito de recolhimento do ICMS na forma do Simples Nacional em seus respectivos territ�rios, da seguinte forma: ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span>]]>
3553 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"><a name="art19i"> </a>I - os Estados cuja participa��o no Produto Interno Bruto brasileiro seja de at� 1% (um por cento) poder�o optar pela aplica��o, em seus respectivos territ�rios, das faixas de receita bruta anual at� 35% (trinta e cinco por cento), ou at� 50% (cinquenta por cento), ou at� 70% (setenta por cento) do limite previsto no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art3">inciso II do <b> caput </b>do art. 3<sup><u>o</u></sup></a>; ;</font></span></p>]]>
3554 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art19i"> </a>I - os Estados cuja participa��o no Produto Interno Bruto brasileiro seja de at� 1% (um por cento) poder�o optar pela aplica��o, em seus respectivos territ�rios, das faixas de receita bruta anual at� 35% (trinta e cinco por cento), ou at� 50% (cinquenta por cento), ou at� 70% (setenta por cento) do limite previsto no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art3">inciso II do <b> caput </b>do art. 3<sup><u>o</u></sup></a>; ;</font></span>]]>
3561 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"><a name="art19ii"> </a>II - os Estados cuja participa��o no Produto Interno Bruto brasileiro seja de mais de 1% (um por cento) e de menos de 5% (cinco por cento) poder�o optar pela aplica��o, em seus respectivos territ�rios, das faixas de receita bruta anual at� 50% (cinquenta por cento) ou at� 70% (setenta por cento) do limite previsto no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art3">inciso II do <b> caput</b> do art. 3<sup><u>o</u></sup></a>; e</font></span></p>]]>
3562 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art19ii"> </a>II - os Estados cuja participa��o no Produto Interno Bruto brasileiro seja de mais de 1% (um por cento) e de menos de 5% (cinco por cento) poder�o optar pela aplica��o, em seus respectivos territ�rios, das faixas de receita bruta anual at� 50% (cinquenta por cento) ou at� 70% (setenta por cento) do limite previsto no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art3">inciso II do <b> caput</b> do art. 3<sup><u>o</u></sup></a>; e</font></span>]]>
3569 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art19iii"></a>III - os Estados cuja participa��o no Produto Interno Bruto brasileiro seja igual ou superior a 5% (cinco por cento) ficam obrigados a adotar todas as faixas de receita bruta anual.</font></span></p>]]>
3570 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art19iii"></a>III - os Estados cuja participa��o no Produto Interno Bruto brasileiro seja igual ou superior a 5% (cinco por cento) ficam obrigados a adotar todas as faixas de receita bruta anual.</font></span>]]>
3575 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art19�1"></a> </span></font> <span style="font-family: Arial; color: black"><font size="2">� 1<u><sup>o</sup></u> A participa��o no Produto Interno Bruto brasileiro ser� apurada levando em conta o �ltimo resultado divulgado pelo Instituto Brasileiro de Geografia e Estat�stica ou outro �rg�o que o substitua.</font></span></p>]]>
3579 <![CDATA[<span style="color: black; font-weight: normal"><a name="art19�1"></a> </span>]]>
3580 <![CDATA[<span style="font-family: Arial; color: black"><font size="2">� 1<u><sup>o</sup></u> A participa��o no Produto Interno Bruto brasileiro ser� apurada levando em conta o �ltimo resultado divulgado pelo Instituto Brasileiro de Geografia e Estat�stica ou outro �rg�o que o substitua.</font></span>]]>
3584 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art19�2"></a> </span></font> <span style="font-family: Arial; color: black"><font size="2">� 2<u><sup>o</sup></u> A op��o prevista nos incisos I e II do <b>caput</b>, bem como a obrigatoriedade prevista no inciso III do <b>caput</b>, surtir� efeitos somente para o ano-calend�rio subsequente, salvo delibera��o do CGSN.</font></span></p>]]>
3588 <![CDATA[<span style="color: black; font-weight: normal"><a name="art19�2"></a> </span>]]>
3589 <![CDATA[<span style="font-family: Arial; color: black"><font size="2">� 2<u><sup>o</sup></u> A op��o prevista nos incisos I e II do <b>caput</b>, bem como a obrigatoriedade prevista no inciso III do <b>caput</b>, surtir� efeitos somente para o ano-calend�rio subsequente, salvo delibera��o do CGSN.</font></span>]]>
3593 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art19�3"></a> </span></font> <span style="font-family: Arial; color: black"><font size="2">� 3<u><sup>o</sup></u> O disposto neste artigo aplica-se ao Distrito Federal.</font></span></p>]]>
3597 <![CDATA[<span style="color: black; font-weight: normal"><a name="art19�3"></a> </span>]]>
3598 <![CDATA[<span style="font-family: Arial; color: black"><font size="2">� 3<u><sup>o</sup></u> O disposto neste artigo aplica-se ao Distrito Federal.</font></span>]]>
3600 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"><a name="art20"> </a>Art. 20. A op��o feita na forma do <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art19">art. 19 desta Lei Complementar</a> pelos Estados importar� ado��o do mesmo limite de receita bruta anual para efeito de recolhimento na forma do ISS dos Munic�pios nele localizados, bem como para o do ISS devido no Distrito Federal.</font></span></p>]]>
3601 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art20"> </a>Art. 20. A op��o feita na forma do <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art19">art. 19 desta Lei Complementar</a> pelos Estados importar� ado��o do mesmo limite de receita bruta anual para efeito de recolhimento na forma do ISS dos Munic�pios nele localizados, bem como para o do ISS devido no Distrito Federal.</font></span>]]>
3607 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art20�1"></a> </span></font> <span style="font-family: Arial; color: black"><font size="2">� 1� A empresa de pequeno porte que ultrapassar os limites a que se referem os incisos I ou II do <b>caput</b> do art. 19 estar� automaticamente impedida de recolher o ICMS e o ISS na forma do Simples Nacional, a partir do m�s subsequente ao que tiver ocorrido o excesso, relativamente aos seus estabelecimentos localizados na unidade da Federa��o que os houver adotado, ressalvado o disposto nos <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art3">�� 11 e 13 do art. 3<sup><u>o</u></sup></a>. ;</font></span></p>]]>
3611 <![CDATA[<span style="color: black; font-weight: normal"><a name="art20�1"></a> </span>]]>
3612 <![CDATA[<span style="font-family: Arial; color: black"><font size="2">� 1� A empresa de pequeno porte que ultrapassar os limites a que se referem os incisos I ou II do <b>caput</b> do art. 19 estar� automaticamente impedida de recolher o ICMS e o ISS na forma do Simples Nacional, a partir do m�s subsequente ao que tiver ocorrido o excesso, relativamente aos seus estabelecimentos localizados na unidade da Federa��o que os houver adotado, ressalvado o disposto nos <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art3">�� 11 e 13 do art. 3<sup><u>o</u></sup></a>. ;</font></span>]]>
3620 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art20�1a"></a> </span> <span style="color:black">� ;1<s>�</s>-A. ; ;Os efeitos do impedimento previsto no � 1<s>�</s> ocorrer�o no ano-calend�rio subsequente se o excesso verificado n�o for superior a 20% (vinte por cento) dos limites referidos.</span></font></p>]]>
3624 <![CDATA[<span style="color: black; font-weight: normal"><a name="art20�1a"></a> </span>]]>
3625 <![CDATA[<span style="color:black">� ;1<s>�</s>-A. ; ;Os efeitos do impedimento previsto no � 1<s>�</s> ocorrer�o no ano-calend�rio subsequente se o excesso verificado n�o for superior a 20% (vinte por cento) dos limites referidos.</span>]]>
3629 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art20�2"></a> </span> <span style="color:black">� 2<u><sup>o</sup></u> ; O disposto no � 1<u><sup>o</sup></u> deste artigo n�o se aplica na hip�tese de o Estado ou de o Distrito Federal adotarem, compulsoriamente ou por op��o, a aplica��o de faixa de receita bruta superior � que vinha sendo utilizada no ano-calend�rio em que ocorreu o excesso da receita bruta.</span></font></p>]]>
3633 <![CDATA[<span style="color: black; font-weight: normal"><a name="art20�2"></a> </span>]]>
3634 <![CDATA[<span style="color:black">� 2<u><sup>o</sup></u> ; O disposto no � 1<u><sup>o</sup></u> deste artigo n�o se aplica na hip�tese de o Estado ou de o Distrito Federal adotarem, compulsoriamente ou por op��o, a aplica��o de faixa de receita bruta superior � que vinha sendo utilizada no ano-calend�rio em que ocorreu o excesso da receita bruta.</span>]]>
3639 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <strike> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art20�3"></a> </span></font> <span style="font-family: Arial; color: black"><font size="2">� 3<u><sup>o</sup></u> Na hip�tese em que o recolhimento do ICMS ou do ISS n�o esteja sendo efetuado por meio do Simples Nacional por for�a do disposto neste artigo e no art. 19 desta Lei Complementar, as faixas de receita do Simples Nacional superiores �quela que tenha sido objeto de op��o pelos Estados ou pelo Distrito Federal sofrer�o, para efeito de recolhimento do Simples Nacional, redu��o na al�quota equivalente aos percentuais relativos a esses impostos constantes dos <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#anexoi">Anexos I a V desta Lei Complementar</a>, conforme o caso.</font></span></strike></p>]]>
3645 <![CDATA[<span style="color: black; font-weight: normal"><a name="art20�3"></a> </span>]]>
3646 <![CDATA[<span style="font-family: Arial; color: black"><font size="2">� 3<u><sup>o</sup></u> Na hip�tese em que o recolhimento do ICMS ou do ISS n�o esteja sendo efetuado por meio do Simples Nacional por for�a do disposto neste artigo e no art. 19 desta Lei Complementar, as faixas de receita do Simples Nacional superiores �quela que tenha sido objeto de op��o pelos Estados ou pelo Distrito Federal sofrer�o, para efeito de recolhimento do Simples Nacional, redu��o na al�quota equivalente aos percentuais relativos a esses impostos constantes dos <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#anexoi">Anexos I a V desta Lei Complementar</a>, conforme o caso.</font></span>]]>
3655 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art20�3."></a>� ;3<u><sup>o</sup></u> ;Na hip�tese em que o recolhimento do ICMS ou do ISS n�o esteja sendo efetuado por meio do Simples Nacional por for�a do disposto neste artigo e no art. 19 desta Lei Complementar, as faixas de receita do Simples Nacional superiores �quela que tenha sido objeto de op��o pelos Estados ou pelo Distrito Federal sofrer�o, para efeito de recolhimento do Simples Nacional, redu��o na al�quota equivalente aos percentuais relativos a esses impostos constantes dos Anexos I a VI desta Lei Complementar, conforme o caso. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span></p>]]>
3657 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art20�3."></a>� ;3<u><sup>o</sup></u> ;Na hip�tese em que o recolhimento do ICMS ou do ISS n�o esteja sendo efetuado por meio do Simples Nacional por for�a do disposto neste artigo e no art. 19 desta Lei Complementar, as faixas de receita do Simples Nacional superiores �quela que tenha sido objeto de op��o pelos Estados ou pelo Distrito Federal sofrer�o, para efeito de recolhimento do Simples Nacional, redu��o na al�quota equivalente aos percentuais relativos a esses impostos constantes dos Anexos I a VI desta Lei Complementar, conforme o caso. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span>]]>
3670 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art20�4"></a> </span></font> <span style="font-family: Arial; color: black"><font size="2">� 4<u><sup>o</sup></u> O Comit� Gestor regulamentar� o disposto neste artigo e no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art19">art. 19 desta Lei Complementar</a>.</font></span></p>]]>
3674 <![CDATA[<span style="color: black; font-weight: normal"><a name="art20�4"></a> </span>]]>
3675 <![CDATA[<span style="font-family: Arial; color: black"><font size="2">� 4<u><sup>o</sup></u> O Comit� Gestor regulamentar� o disposto neste artigo e no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art19">art. 19 desta Lei Complementar</a>.</font></span>]]>
3678 <![CDATA[<h2 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Se��o IV</span></b></font></h2>]]>
3679 <![CDATA[<span style="color:black">Se��o IV</span>]]>
3680 <![CDATA[<h2 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Do Recolhimento dos Tributos Devidos</span></b></font></h2>]]>
3681 <![CDATA[<span style="color:black">Do Recolhimento dos Tributos Devidos</span>]]>
3683 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art21"></a>Art. 21. ; Os tributos devidos, apurados na forma dos </span></font> <span style="font-family: Arial; color: black"><font size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art18">arts. 18 a 20 desta Lei Complementar</a></font></span><font face="Arial" size="2"><span style="color:black">, dever�o ser pagos:</span></font></p>]]>
3684 <![CDATA[<span style="color:black"><a name="art21"></a>Art. 21. ; Os tributos devidos, apurados na forma dos </span>]]>
3686 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art18">arts. 18 a 20 desta Lei Complementar</a></font></span>]]>
3686 <![CDATA[<span style="color:black">, dever�o ser pagos:</span>]]>
3688 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art21i"></a>I - por meio de documento �nico de arrecada��o, institu�do pelo Comit� Gestor;</span></font></p>]]>
3689 <![CDATA[<span style="color:black"><a name="art21i"></a>I - por meio de documento �nico de arrecada��o, institu�do pelo Comit� Gestor;</span>]]>
3691 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art21ii"></a>II - (REVOGADO) </span></font></p>]]>
3692 <![CDATA[<span style="color:black"><a name="art21ii"></a>II - (REVOGADO) </span>]]>
3693 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art21iii"></a>III - enquanto n�o regulamentado pelo Comit� Gestor, at� o �ltimo dia �til da primeira quinzena do m�s subseq�ente �quele a que se referir;</span></font></p>]]>
3694 <![CDATA[<span style="color:black"><a name="art21iii"></a>III - enquanto n�o regulamentado pelo Comit� Gestor, at� o �ltimo dia �til da primeira quinzena do m�s subseq�ente �quele a que se referir;</span>]]>
3697 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art21iv"></a>IV - em banco integrante da rede arrecadadora do Simples Nacional, na forma regulamentada pelo Comit� Gestor.</span></font></p>]]>
3698 <![CDATA[<span style="color:black"><a name="art21iv"></a>IV - em banco integrante da rede arrecadadora do Simples Nacional, na forma regulamentada pelo Comit� Gestor.</span>]]>
3701 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art21�1"></a> </span> <span style="color:black">� 1<u><sup>o</sup></u> ; Na hip�tese de a microempresa ou a empresa de pequeno porte possuir filiais, o recolhimento dos tributos do Simples Nacional dar-se-� por interm�dio da matriz.</span></font></p>]]>
3705 <![CDATA[<span style="color: black; font-weight: normal"><a name="art21�1"></a> </span>]]>
3706 <![CDATA[<span style="color:black">� 1<u><sup>o</sup></u> ; Na hip�tese de a microempresa ou a empresa de pequeno porte possuir filiais, o recolhimento dos tributos do Simples Nacional dar-se-� por interm�dio da matriz.</span>]]>
3709 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art21�2"></a> </span> <span style="color:black">� 2<u><sup>o</sup></u> ; Poder� ser adotado sistema simplificado de arrecada��o do Simples Nacional, inclusive sem utiliza��o da rede banc�ria, mediante requerimento do Estado, Distrito Federal ou Munic�pio ao Comit� Gestor.</span></font></p>]]>
3713 <![CDATA[<span style="color: black; font-weight: normal"><a name="art21�2"></a> </span>]]>
3714 <![CDATA[<span style="color:black">� 2<u><sup>o</sup></u> ; Poder� ser adotado sistema simplificado de arrecada��o do Simples Nacional, inclusive sem utiliza��o da rede banc�ria, mediante requerimento do Estado, Distrito Federal ou Munic�pio ao Comit� Gestor.</span>]]>
3718 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art21�3"></a> </span> <span style="color:black">� 3<u><sup>o</sup></u> ; O valor n�o pago at� a data do vencimento sujeitar-se-� � incid�ncia de encargos legais na forma prevista na legisla��o do imposto sobre a renda.</span></font></p>]]>
3722 <![CDATA[<span style="color: black; font-weight: normal"><a name="art21�3"></a> </span>]]>
3723 <![CDATA[<span style="color:black">� 3<u><sup>o</sup></u> ; O valor n�o pago at� a data do vencimento sujeitar-se-� � incid�ncia de encargos legais na forma prevista na legisla��o do imposto sobre a renda.</span>]]>
3726 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art21�4"></a> </span></font> <span style="font-family: Arial; color: black"><font size="2">� 4� A reten��o na fonte de ISS das microempresas ou das empresas de pequeno porte optantes pelo Simples Nacional somente ser� permitida se observado o disposto no </font> </span> <span style="font-size: 10.0pt; font-family: Arial,sans-serif; color: black"> <a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp116.htm#art3"> art. 3<sup>o</sup> da Lei Complementar n<sup>o</sup> 116, de 31 de julho de 2003</a></span><span style="font-family: Arial; color: black"><font size="2">, e dever� observar as seguintes normas: ;</font></span></p>]]>
3730 <![CDATA[<span style="color: black; font-weight: normal"><a name="art21�4"></a> </span>]]>
3731 <![CDATA[<span style="font-family: Arial; color: black"><font size="2">� 4� A reten��o na fonte de ISS das microempresas ou das empresas de pequeno porte optantes pelo Simples Nacional somente ser� permitida se observado o disposto no </font> </span>]]>
3735 <![CDATA[<span style="font-size: 10.0pt; font-family: Arial,sans-serif; color: black"> <a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp116.htm#art3"> art. 3<sup>o</sup> da Lei Complementar n<sup>o</sup> 116, de 31 de julho de 2003</a></span>]]>
3736 <![CDATA[<a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp116.htm#art3"> art. 3<sup>o</sup> da Lei Complementar n<sup>o</sup> 116, de 31 de julho de 2003</a>]]>
3737 <![CDATA[<span style="font-family: Arial; color: black"><font size="2">, e dever� observar as seguintes normas: ;</font></span>]]>
3739 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <strike> <span style="font-family: Arial; color: black"><font size="2"> <a name="art21�4i"></a>I � </font></span> <font size="2"><span lang="PT" style="font-family: Arial; color: black">a al�quota aplic�vel na reten��o na fonte dever� ser informada no documento fiscal e corresponder� ao percentual de ISS previsto nos <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#anexoiii">Anexos III, IV ou V desta Lei Complementar</a> para a faixa de receita bruta a que a microempresa ou a empresa de pequeno porte estiver sujeita no m�s anterior ao da presta��o;</span></font><span style="font-family: Arial; color: black"><font size="2"> ;</font></span></strike></p>]]>
3741 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art21�4i"></a>I � </font></span>]]>
3743 <![CDATA[<span lang="PT" style="font-family: Arial; color: black">a al�quota aplic�vel na reten��o na fonte dever� ser informada no documento fiscal e corresponder� ao percentual de ISS previsto nos <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#anexoiii">Anexos III, IV ou V desta Lei Complementar</a> para a faixa de receita bruta a que a microempresa ou a empresa de pequeno porte estiver sujeita no m�s anterior ao da presta��o;</span>]]>
3747 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> ;</font></span>]]>
3748 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art21�4i."></a>I ;- ;a al�quota aplic�vel na reten��o na fonte dever� ser informada no documento fiscal e corresponder� ao percentual de ISS previsto nos Anexos III, IV, V ou VI desta Lei Complementar para a faixa de receita bruta a que a microempresa ou a empresa de pequeno porte estiver sujeita no m�s anterior ao da presta��o; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span></p>]]>
3749 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art21�4i."></a>I ;- ;a al�quota aplic�vel na reten��o na fonte dever� ser informada no documento fiscal e corresponder� ao percentual de ISS previsto nos Anexos III, IV, V ou VI desta Lei Complementar para a faixa de receita bruta a que a microempresa ou a empresa de pequeno porte estiver sujeita no m�s anterior ao da presta��o; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span>]]>
3759 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black; text-decoration:line-through"> <font size="2"><a name="art21�4ii"></a>II � na hip�tese de o servi�o sujeito � reten��o ser prestado no m�s de in�cio de atividades da microempresa ou empresa de pequeno porte, dever� ser aplicada pelo tomador a al�quota correspondente ao percentual de ISS referente � menor al�quota prevista nos <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#anexoiii">Anexos III, IV ou V desta Lei Complementar</a>; ;</font></span></p>]]>
3760 <![CDATA[<span style="font-family: Arial; color: black; text-decoration:line-through"> <font size="2"><a name="art21�4ii"></a>II � na hip�tese de o servi�o sujeito � reten��o ser prestado no m�s de in�cio de atividades da microempresa ou empresa de pequeno porte, dever� ser aplicada pelo tomador a al�quota correspondente ao percentual de ISS referente � menor al�quota prevista nos <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#anexoiii">Anexos III, IV ou V desta Lei Complementar</a>; ;</font></span>]]>
3766 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art21�4ii."></a>II ;- ;na hip�tese de o servi�o sujeito � reten��o ser prestado no m�s de in�cio de atividades da microempresa ou empresa de pequeno porte, dever� ser aplicada pelo tomador a al�quota correspondente ao percentual de ISS referente � menor al�quota prevista nos Anexos III, IV, V ou VI desta Lei Complementar; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span></p>]]>
3767 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art21�4ii."></a>II ;- ;na hip�tese de o servi�o sujeito � reten��o ser prestado no m�s de in�cio de atividades da microempresa ou empresa de pequeno porte, dever� ser aplicada pelo tomador a al�quota correspondente ao percentual de ISS referente � menor al�quota prevista nos Anexos III, IV, V ou VI desta Lei Complementar; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span>]]>
3777 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art21�4iii"></a>III � na hip�tese do inciso II deste par�grafo, constatando-se que houve diferen�a entre a al�quota utilizada e a efetivamente apurada, caber� � microempresa ou empresa de pequeno porte prestadora dos servi�os efetuar o recolhimento dessa diferen�a no m�s subseq�ente ao do in�cio de atividade em guia pr�pria do Munic�pio; ;</font></span></p>]]>
3778 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art21�4iii"></a>III � na hip�tese do inciso II deste par�grafo, constatando-se que houve diferen�a entre a al�quota utilizada e a efetivamente apurada, caber� � microempresa ou empresa de pequeno porte prestadora dos servi�os efetuar o recolhimento dessa diferen�a no m�s subseq�ente ao do in�cio de atividade em guia pr�pria do Munic�pio; ;</font></span>]]>
3784 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art21�4iv"></a>IV � na hip�tese de a microempresa ou empresa de pequeno porte estar sujeita � tributa��o do ISS no Simples Nacional por valores fixos mensais, n�o caber� a reten��o a que se refere o <b>caput</b> deste par�grafo; ;</font></span></p>]]>
3785 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art21�4iv"></a>IV � na hip�tese de a microempresa ou empresa de pequeno porte estar sujeita � tributa��o do ISS no Simples Nacional por valores fixos mensais, n�o caber� a reten��o a que se refere o <b>caput</b> deste par�grafo; ;</font></span>]]>
3790 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black; text-decoration:line-through"><font size="2"> <a name="art21�4v"></a>V � na hip�tese de a microempresa ou empresa de pequeno porte n�o informar a al�quota de que tratam os incisos I e II deste par�grafo no documento fiscal, aplicar-se-� a al�quota correspondente ao percentual de ISS referente � maior al�quota prevista nos <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#anexoiii">Anexos III, IV ou V desta Lei Complementar</a>; ;</font></span></p>]]>
3791 <![CDATA[<span style="font-family: Arial; color: black; text-decoration:line-through"><font size="2"> <a name="art21�4v"></a>V � na hip�tese de a microempresa ou empresa de pequeno porte n�o informar a al�quota de que tratam os incisos I e II deste par�grafo no documento fiscal, aplicar-se-� a al�quota correspondente ao percentual de ISS referente � maior al�quota prevista nos <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#anexoiii">Anexos III, IV ou V desta Lei Complementar</a>; ;</font></span>]]>
3797 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art21�4v."></a>V ;- ;na hip�tese de a microempresa ou empresa de pequeno porte n�o informar a al�quota de que tratam os incisos I e II deste par�grafo no documento fiscal, aplicar-se-� a al�quota correspondente ao percentual de ISS referente � maior al�quota prevista nos Anexos III, IV, V ou VI desta Lei Complementar; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span></p>]]>
3798 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art21�4v."></a>V ;- ;na hip�tese de a microempresa ou empresa de pequeno porte n�o informar a al�quota de que tratam os incisos I e II deste par�grafo no documento fiscal, aplicar-se-� a al�quota correspondente ao percentual de ISS referente � maior al�quota prevista nos Anexos III, IV, V ou VI desta Lei Complementar; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span>]]>
3808 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art21�4vi"></a>VI � n�o ser� eximida a responsabilidade do prestador de servi�os quando a al�quota do ISS informada no documento fiscal for inferior � devida, hip�tese em que o recolhimento dessa diferen�a ser� realizado em guia pr�pria do Munic�pio; ;</font></span></p>]]>
3809 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art21�4vi"></a>VI � n�o ser� eximida a responsabilidade do prestador de servi�os quando a al�quota do ISS informada no documento fiscal for inferior � devida, hip�tese em que o recolhimento dessa diferen�a ser� realizado em guia pr�pria do Munic�pio; ;</font></span>]]>
3814 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art21�4vii"></a>VII � o valor retido, devidamente recolhido, ser� definitivo, n�o sendo objeto de partilha com os munic�pios, e sobre a receita de presta��o de servi�os que sofreu a reten��o n�o haver� incid�ncia de ISS a ser recolhido no Simples Nacional. ;</font></span></p>]]>
3815 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art21�4vii"></a>VII � o valor retido, devidamente recolhido, ser� definitivo, n�o sendo objeto de partilha com os munic�pios, e sobre a receita de presta��o de servi�os que sofreu a reten��o n�o haver� incid�ncia de ISS a ser recolhido no Simples Nacional. ;</font></span>]]>
3820 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art21�4a"></a> </span></font> <span style="font-family: Arial; color: black"><font size="2">� 4<u><sup>o</sup></u>-A. ; Na hip�tese de que tratam os incisos I e II do � 4<u><sup>o</sup></u>, a falsidade na presta��o dessas informa��es sujeitar� o respons�vel, o titular, os s�cios ou os administradores da microempresa e da empresa de pequeno porte, juntamente com as demais pessoas que para ela concorrerem, �s penalidades previstas na legisla��o criminal e tribut�ria.</font></span></p>]]>
3824 <![CDATA[<span style="color: black; font-weight: normal"><a name="art21�4a"></a> </span>]]>
3825 <![CDATA[<span style="font-family: Arial; color: black"><font size="2">� 4<u><sup>o</sup></u>-A. ; Na hip�tese de que tratam os incisos I e II do � 4<u><sup>o</sup></u>, a falsidade na presta��o dessas informa��es sujeitar� o respons�vel, o titular, os s�cios ou os administradores da microempresa e da empresa de pequeno porte, juntamente com as demais pessoas que para ela concorrerem, �s penalidades previstas na legisla��o criminal e tribut�ria.</font></span>]]>
3831 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art21�5"></a> </span></font> <span style="font-family: Arial; color: black"><font size="2">� 5<u><sup>o</sup></u> ; O CGSN regular� a compensa��o e a restitui��o dos valores do Simples Nacional recolhidos indevidamente ou em montante superior ao devido. ;</font></span></p>]]>
3835 <![CDATA[<span style="color: black; font-weight: normal"><a name="art21�5"></a> </span>]]>
3836 <![CDATA[<span style="font-family: Arial; color: black"><font size="2">� 5<u><sup>o</sup></u> ; O CGSN regular� a compensa��o e a restitui��o dos valores do Simples Nacional recolhidos indevidamente ou em montante superior ao devido. ;</font></span>]]>
3839 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art21�6"></a> </span></font> <span style="font-family: Arial; color: black"><font size="2">� 6<u><sup>o</sup></u> ; O valor a ser restitu�do ou compensado ser� acrescido de juros obtidos pela aplica��o da taxa referencial do Sistema Especial de Liquida��o e de Cust�dia (Selic) para t�tulos federais, acumulada mensalmente, a partir do m�s subsequente ao do pagamento indevido ou a maior que o devido at� o m�s anterior ao da compensa��o ou restitui��o, e de 1% (um por cento) relativamente ao m�s em que estiver sendo efetuada. ;</font></span></p>]]>
3843 <![CDATA[<span style="color: black; font-weight: normal"><a name="art21�6"></a> </span>]]>
3844 <![CDATA[<span style="font-family: Arial; color: black"><font size="2">� 6<u><sup>o</sup></u> ; O valor a ser restitu�do ou compensado ser� acrescido de juros obtidos pela aplica��o da taxa referencial do Sistema Especial de Liquida��o e de Cust�dia (Selic) para t�tulos federais, acumulada mensalmente, a partir do m�s subsequente ao do pagamento indevido ou a maior que o devido at� o m�s anterior ao da compensa��o ou restitui��o, e de 1% (um por cento) relativamente ao m�s em que estiver sendo efetuada. ;</font></span>]]>
3851 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art21�7"></a> </span></font> <span style="font-family: Arial; color: black"><font size="2">� 7<u><sup>o</sup></u> ; Os valores compensados indevidamente ser�o exigidos com os acr�scimos morat�rios de que trata o <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art35">art. 35</a>. ;</font></span></p>]]>
3855 <![CDATA[<span style="color: black; font-weight: normal"><a name="art21�7"></a> </span>]]>
3856 <![CDATA[<span style="font-family: Arial; color: black"><font size="2">� 7<u><sup>o</sup></u> ; Os valores compensados indevidamente ser�o exigidos com os acr�scimos morat�rios de que trata o <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art35">art. 35</a>. ;</font></span>]]>
3859 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art21�8"></a> </span></font> <span style="font-family: Arial; color: black"><font size="2">� 8<u><sup>o</sup></u> ; Na hip�tese de compensa��o indevida, quando se comprove falsidade de declara��o apresentada pelo sujeito passivo, o contribuinte estar� sujeito � multa isolada aplicada no percentual previsto no </font></span> <span style="font-size: 10.0pt; font-family: Arial,sans-serif; color: black"> <a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/leis/L9430.htm#art44i."> inciso I do <b>caput</b> do art. 44 da Lei n<sup>o</sup> 9.430, de 27 de dezembro de 1996</a></span><span style="font-family: Arial; color: black"><font size="2">, aplicado em dobro, e ter� como base de c�lculo o valor total do d�bito indevidamente compensado. ;</font></span></p>]]>
3863 <![CDATA[<span style="color: black; font-weight: normal"><a name="art21�8"></a> </span>]]>
3864 <![CDATA[<span style="font-family: Arial; color: black"><font size="2">� 8<u><sup>o</sup></u> ; Na hip�tese de compensa��o indevida, quando se comprove falsidade de declara��o apresentada pelo sujeito passivo, o contribuinte estar� sujeito � multa isolada aplicada no percentual previsto no </font></span>]]>
3868 <![CDATA[<span style="font-size: 10.0pt; font-family: Arial,sans-serif; color: black"> <a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/leis/L9430.htm#art44i."> inciso I do <b>caput</b> do art. 44 da Lei n<sup>o</sup> 9.430, de 27 de dezembro de 1996</a></span>]]>
3869 <![CDATA[<a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/leis/L9430.htm#art44i."> inciso I do <b>caput</b> do art. 44 da Lei n<sup>o</sup> 9.430, de 27 de dezembro de 1996</a>]]>
3871 <![CDATA[<span style="font-family: Arial; color: black"><font size="2">, aplicado em dobro, e ter� como base de c�lculo o valor total do d�bito indevidamente compensado. ;</font></span>]]>
3874 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art21�9"></a> </span></font> <span style="font-family: Arial; color: black"><font size="2">� 9<u><sup>o</sup></u> ; � vedado o aproveitamento de cr�ditos n�o apurados no Simples Nacional, inclusive de natureza n�o tribut�ria, para extin��o de d�bitos do Simples Nacional. ;</font></span></p>]]>
3878 <![CDATA[<span style="color: black; font-weight: normal"><a name="art21�9"></a> </span>]]>
3879 <![CDATA[<span style="font-family: Arial; color: black"><font size="2">� 9<u><sup>o</sup></u> ; � vedado o aproveitamento de cr�ditos n�o apurados no Simples Nacional, inclusive de natureza n�o tribut�ria, para extin��o de d�bitos do Simples Nacional. ;</font></span>]]>
3883 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art21�10"></a> </span></font> <span style="font-family: Arial; color: black"><font size="2">� 10. ;Os cr�ditos apurados no Simples Nacional n�o poder�o ser utilizados para extin��o de outros d�bitos para com as Fazendas P�blicas, salvo por ocasi�o da compensa��o de of�cio oriunda de deferimento em processo de restitui��o ou ap�s a exclus�o da empresa do Simples Nacional. ;</font></span></p>]]>
3887 <![CDATA[<span style="color: black; font-weight: normal"><a name="art21�10"></a> </span>]]>
3888 <![CDATA[<span style="font-family: Arial; color: black"><font size="2">� 10. ;Os cr�ditos apurados no Simples Nacional n�o poder�o ser utilizados para extin��o de outros d�bitos para com as Fazendas P�blicas, salvo por ocasi�o da compensa��o de of�cio oriunda de deferimento em processo de restitui��o ou ap�s a exclus�o da empresa do Simples Nacional. ;</font></span>]]>
3893 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art21�11"></a> </span></font> <span style="font-family: Arial; color: black"><font size="2">� 11. ; No Simples Nacional, � permitida a compensa��o t�o somente de cr�ditos para extin��o de d�bitos para com o mesmo ente federado e relativos ao mesmo tributo. ;</font></span></p>]]>
3897 <![CDATA[<span style="color: black; font-weight: normal"><a name="art21�11"></a> </span>]]>
3898 <![CDATA[<span style="font-family: Arial; color: black"><font size="2">� 11. ; No Simples Nacional, � permitida a compensa��o t�o somente de cr�ditos para extin��o de d�bitos para com o mesmo ente federado e relativos ao mesmo tributo. ;</font></span>]]>
3901 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art21�12"></a> </span></font> <span style="font-family: Arial; color: black"><font size="2">� 12. ; Na restitui��o e compensa��o no Simples Nacional ser�o observados os prazos de decad�ncia e prescri��o previstos na </font></span> <span style="font-size: 10.0pt; font-family: Arial,sans-serif; color: black"> <a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/leis/L5172.htm"> Lei n<sup>o</sup> 5.172, de 25 de outubro de 1966 (C�digo Tribut�rio Nacional)</a>.</span></p>]]>
3905 <![CDATA[<span style="color: black; font-weight: normal"><a name="art21�12"></a> </span>]]>
3906 <![CDATA[<span style="font-family: Arial; color: black"><font size="2">� 12. ; Na restitui��o e compensa��o no Simples Nacional ser�o observados os prazos de decad�ncia e prescri��o previstos na </font></span>]]>
3909 <![CDATA[<span style="font-size: 10.0pt; font-family: Arial,sans-serif; color: black"> <a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/leis/L5172.htm"> Lei n<sup>o</sup> 5.172, de 25 de outubro de 1966 (C�digo Tribut�rio Nacional)</a>.</span>]]>
3910 <![CDATA[<a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/leis/L5172.htm"> Lei n<sup>o</sup> 5.172, de 25 de outubro de 1966 (C�digo Tribut�rio Nacional)</a>]]>
3912 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art21�13"></a> </span> <span style="color:black">� ;13. ; ;� vedada a cess�o de cr�ditos para extin��o de d�bitos no Simples Nacional.</span></font></p>]]>
3916 <![CDATA[<span style="color: black; font-weight: normal"><a name="art21�13"></a> </span>]]>
3917 <![CDATA[<span style="color:black">� ;13. ; ;� vedada a cess�o de cr�ditos para extin��o de d�bitos no Simples Nacional.</span>]]>
3919 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art21�14"></a> </span> <span style="color:black">� ;14. ; ;Aplica-se aos processos de restitui��o e de compensa��o o rito estabelecido pelo CGSN.</span></font></p>]]>
3923 <![CDATA[<span style="color: black; font-weight: normal"><a name="art21�14"></a> </span>]]>
3924 <![CDATA[<span style="color:black">� ;14. ; ;Aplica-se aos processos de restitui��o e de compensa��o o rito estabelecido pelo CGSN.</span>]]>
3926 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art21�15"></a> </span> <span style="color:black">� ;15. ; ;Compete ao CGSN fixar crit�rios, condi��es para rescis�o, prazos, valores m�nimos de amortiza��o e demais procedimentos para parcelamento dos recolhimentos em atraso dos d�bitos tribut�rios apurados no Simples Nacional, observado o disposto no � 3<s>�</s> deste artigo e no art. 35 e ressalvado o disposto no � 19 deste artigo.</span></font></p>]]>
3930 <![CDATA[<span style="color: black; font-weight: normal"><a name="art21�15"></a> </span>]]>
3931 <![CDATA[<span style="color:black">� ;15. ; ;Compete ao CGSN fixar crit�rios, condi��es para rescis�o, prazos, valores m�nimos de amortiza��o e demais procedimentos para parcelamento dos recolhimentos em atraso dos d�bitos tribut�rios apurados no Simples Nacional, observado o disposto no � 3<s>�</s> deste artigo e no art. 35 e ressalvado o disposto no � 19 deste artigo.</span>]]>
3936 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art21�16"></a> </span> <span style="color:black">� ;16. ; ;Os d�bitos de que trata o � 15 poder�o ser parcelados em at� 60 (sessenta) parcelas mensais, na forma e condi��es previstas pelo CGSN.</span></font></p>]]>
3940 <![CDATA[<span style="color: black; font-weight: normal"><a name="art21�16"></a> </span>]]>
3941 <![CDATA[<span style="color:black">� ;16. ; ;Os d�bitos de que trata o � 15 poder�o ser parcelados em at� 60 (sessenta) parcelas mensais, na forma e condi��es previstas pelo CGSN.</span>]]>
3944 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art21�17"></a> </span> <span style="color:black">� ;17. ; ;O valor de cada presta��o mensal, por ocasi�o do pagamento, ser� acrescido de juros equivalentes � taxa referencial do Sistema Especial de Liquida��o e de Cust�dia ;(Selic) para t�tulos federais, acumulada mensalmente, calculados a partir do m�s subsequente ao da consolida��o at� o m�s anterior ao do pagamento, e de 1% (um por cento) relativamente ao m�s em que o pagamento estiver sendo efetuado, na forma regulamentada pelo CGSN.</span></font></p>]]>
3948 <![CDATA[<span style="color: black; font-weight: normal"><a name="art21�17"></a> </span>]]>
3949 <![CDATA[<span style="color:black">� ;17. ; ;O valor de cada presta��o mensal, por ocasi�o do pagamento, ser� acrescido de juros equivalentes � taxa referencial do Sistema Especial de Liquida��o e de Cust�dia ;(Selic) para t�tulos federais, acumulada mensalmente, calculados a partir do m�s subsequente ao da consolida��o at� o m�s anterior ao do pagamento, e de 1% (um por cento) relativamente ao m�s em que o pagamento estiver sendo efetuado, na forma regulamentada pelo CGSN.</span>]]>
3956 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art21�18"></a> </span> <span style="color:black">� ;18. ; ;Ser� admitido reparcelamento de d�bitos constantes de parcelamento em curso ou que tenha sido rescindido, podendo ser inclu�dos novos d�bitos, na forma regulamentada pelo CGSN.</span></font></p>]]>
3960 <![CDATA[<span style="color: black; font-weight: normal"><a name="art21�18"></a> </span>]]>
3961 <![CDATA[<span style="color:black">� ;18. ; ;Ser� admitido reparcelamento de d�bitos constantes de parcelamento em curso ou que tenha sido rescindido, podendo ser inclu�dos novos d�bitos, na forma regulamentada pelo CGSN.</span>]]>
3965 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art21�19"></a> </span> <span style="color:black">� ;19. ; ;Os d�bitos constitu�dos de forma isolada por parte de Estado, do Distrito Federal ou de Munic�pio, em face de aus�ncia de aplicativo para lan�amento unificado, relativo a tributo de sua compet�ncia, que n�o estiverem inscritos em D�vida Ativa da Uni�o, poder�o ser parcelados pelo ente respons�vel pelo lan�amento de acordo com a respectiva legisla��o, na forma regulamentada pelo CGSN.</span></font></p>]]>
3969 <![CDATA[<span style="color: black; font-weight: normal"><a name="art21�19"></a> </span>]]>
3970 <![CDATA[<span style="color:black">� ;19. ; ;Os d�bitos constitu�dos de forma isolada por parte de Estado, do Distrito Federal ou de Munic�pio, em face de aus�ncia de aplicativo para lan�amento unificado, relativo a tributo de sua compet�ncia, que n�o estiverem inscritos em D�vida Ativa da Uni�o, poder�o ser parcelados pelo ente respons�vel pelo lan�amento de acordo com a respectiva legisla��o, na forma regulamentada pelo CGSN.</span>]]>
3976 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art21�20"></a> </span> <span style="color:black">� ;20. ; ;O pedido de parcelamento deferido importa confiss�o irretrat�vel do d�bito e configura confiss�o extrajudicial.</span></font></p>]]>
3980 <![CDATA[<span style="color: black; font-weight: normal"><a name="art21�20"></a> </span>]]>
3981 <![CDATA[<span style="color:black">� ;20. ; ;O pedido de parcelamento deferido importa confiss�o irretrat�vel do d�bito e configura confiss�o extrajudicial.</span>]]>
3984 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art21�21"></a> </span> <span style="color:black">� ;21. ; ;Ser�o aplicadas na consolida��o as redu��es das multas de lan�amento de of�cio previstas na legisla��o federal, conforme regulamenta��o do CGSN.</span></font></p>]]>
3988 <![CDATA[<span style="color: black; font-weight: normal"><a name="art21�21"></a> </span>]]>
3989 <![CDATA[<span style="color:black">� ;21. ; ;Ser�o aplicadas na consolida��o as redu��es das multas de lan�amento de of�cio previstas na legisla��o federal, conforme regulamenta��o do CGSN.</span>]]>
3992 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art21�22"></a> </span> <span style="color:black">� ;22. ; ;O repasse para os entes federados dos valores pagos e da amortiza��o dos d�bitos parcelados ser� efetuado proporcionalmente ao valor de cada tributo na composi��o da d�vida consolidada.</span></font></p>]]>
3996 <![CDATA[<span style="color: black; font-weight: normal"><a name="art21�22"></a> </span>]]>
3997 <![CDATA[<span style="color:black">� ;22. ; ;O repasse para os entes federados dos valores pagos e da amortiza��o dos d�bitos parcelados ser� efetuado proporcionalmente ao valor de cada tributo na composi��o da d�vida consolidada.</span>]]>
4001 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art21�23"></a> </span> <span style="color:black">� ;23. ; ;No caso de parcelamento de d�bito inscrito em d�vida ativa, o devedor pagar� custas, emolumentos e demais encargos legais.</span></font></p>]]>
4005 <![CDATA[<span style="color: black; font-weight: normal"><a name="art21�23"></a> </span>]]>
4006 <![CDATA[<span style="color:black">� ;23. ; ;No caso de parcelamento de d�bito inscrito em d�vida ativa, o devedor pagar� custas, emolumentos e demais encargos legais.</span>]]>
4009 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art21�24"></a> </span> <span style="color:black">� ;24. ; ;Implicar� imediata rescis�o do parcelamento e remessa do d�bito para inscri��o em d�vida ativa ou prosseguimento da execu��o, conforme o caso, at� delibera��o do CGSN, a falta de pagamento:</span></font></p>]]>
4013 <![CDATA[<span style="color: black; font-weight: normal"><a name="art21�24"></a> </span>]]>
4014 <![CDATA[<span style="color:black">� ;24. ; ;Implicar� imediata rescis�o do parcelamento e remessa do d�bito para inscri��o em d�vida ativa ou prosseguimento da execu��o, conforme o caso, at� delibera��o do CGSN, a falta de pagamento:</span>]]>
4018 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art21�24i"></a>I ;- ;de 3 (tr�s) parcelas, consecutivas ou n�o; ou</span></font></p>]]>
4019 <![CDATA[<span style="color:black"><a name="art21�24i"></a>I ;- ;de 3 (tr�s) parcelas, consecutivas ou n�o; ou</span>]]>
4021 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art21�24ii"></a>II ;- ;de 1 (uma) parcela, estando pagas todas as demais.</span></font></p>]]>
4022 <![CDATA[<span style="color:black"><a name="art21�24ii"></a>II ;- ;de 1 (uma) parcela, estando pagas todas as demais.</span>]]>
4024 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art21a"></a>Art. ;21-A. ;A inscri��o de microempresa ou empresa de pequeno porte no Cadastro Informativo dos cr�ditos n�o quitados do setor p�blico federal - CADIN, somente ocorrer� mediante notifica��o pr�via com prazo para contesta��o. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15ii">(Produ��o de efeito)</a></font></span></p>]]>
4025 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art21a"></a>Art. ;21-A. ;A inscri��o de microempresa ou empresa de pequeno porte no Cadastro Informativo dos cr�ditos n�o quitados do setor p�blico federal - CADIN, somente ocorrer� mediante notifica��o pr�via com prazo para contesta��o. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15ii">(Produ��o de efeito)</a></font></span>]]>
4033 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art21b"></a>Art. ;21-B. ;Os Estados e o Distrito Federal dever�o observar, em rela��o ao ICMS, o prazo m�nimo de 60 (sessenta) dias, contado a partir do primeiro dia do m�s do fato gerador da obriga��o tribut�ria, para estabelecer a data de vencimento do imposto devido por substitui��o tribut�ria, tributa��o concentrada em uma �nica etapa (monof�sica) e por antecipa��o tribut�ria com ou sem encerramento de tributa��o, nas hip�teses em que a responsabilidade recair sobre opera��es ou presta��es subsequentes, na forma regulamentada pelo Comit� Gestor. ; ; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art2">(Inclu�do pele Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
4034 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art21b"></a>Art. ;21-B. ;Os Estados e o Distrito Federal dever�o observar, em rela��o ao ICMS, o prazo m�nimo de 60 (sessenta) dias, contado a partir do primeiro dia do m�s do fato gerador da obriga��o tribut�ria, para estabelecer a data de vencimento do imposto devido por substitui��o tribut�ria, tributa��o concentrada em uma �nica etapa (monof�sica) e por antecipa��o tribut�ria com ou sem encerramento de tributa��o, nas hip�teses em que a responsabilidade recair sobre opera��es ou presta��es subsequentes, na forma regulamentada pelo Comit� Gestor. ; ; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art2">(Inclu�do pele Lei Complementar n� 147, de 2014)</a></font></span>]]>
4045 <![CDATA[<h2 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Se��o V</span></b></font></h2>]]>
4046 <![CDATA[<span style="color:black">Se��o V</span>]]>
4047 <![CDATA[<h2 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Do Repasse do Produto da Arrecada��o</span></b></font></h2>]]>
4048 <![CDATA[<span style="color:black">Do Repasse do Produto da Arrecada��o</span>]]>
4050 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art22"></a>Art. 22. ; O Comit� Gestor definir� o sistema de repasses do total arrecadado, inclusive encargos legais, para o:</span></font></p>]]>
4051 <![CDATA[<span style="color:black"><a name="art22"></a>Art. 22. ; O Comit� Gestor definir� o sistema de repasses do total arrecadado, inclusive encargos legais, para o:</span>]]>
4054 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art22i"></a>I - Munic�pio ou Distrito Federal, do valor correspondente ao ISS;</span></font></p>]]>
4055 <![CDATA[<span style="color:black"><a name="art22i"></a>I - Munic�pio ou Distrito Federal, do valor correspondente ao ISS;</span>]]>
4057 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art22ii"></a>II - Estado ou Distrito Federal, do valor correspondente ao ICMS;</span></font></p>]]>
4058 <![CDATA[<span style="color:black"><a name="art22ii"></a>II - Estado ou Distrito Federal, do valor correspondente ao ICMS;</span>]]>
4060 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art22iii"></a>III - Instituto Nacional do Seguro Social, do valor correspondente � Contribui��o para manuten��o da Seguridade Social. </span></font></p>]]>
4061 <![CDATA[<span style="color:black"><a name="art22iii"></a>III - Instituto Nacional do Seguro Social, do valor correspondente � Contribui��o para manuten��o da Seguridade Social. </span>]]>
4064 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art22p"></a> </span> <span style="color:black">Par�grafo �nico. ; Enquanto o Comit� Gestor n�o regulamentar o prazo para o repasse previsto no inciso II do <b>caput</b> deste artigo, esse ser� efetuado nos prazos estabelecidos nos conv�nios celebrados no �mbito do colegiado a que se refere a </span></font> <span style="font-size: 10.0pt; font-family: Arial,sans-serif; color: black"> <a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/Constituicao/Constituicao.htm#art155�2xiig"> al�nea g do inciso XII do � ;2<sup>o</sup> do art. 155 da Constitui��o Federal</a></span><font face="Arial" size="2"><span style="color:black">.</span></font></p>]]>
4068 <![CDATA[<span style="color: black; font-weight: normal"><a name="art22p"></a> </span>]]>
4069 <![CDATA[<span style="color:black">Par�grafo �nico. ; Enquanto o Comit� Gestor n�o regulamentar o prazo para o repasse previsto no inciso II do <b>caput</b> deste artigo, esse ser� efetuado nos prazos estabelecidos nos conv�nios celebrados no �mbito do colegiado a que se refere a </span>]]>
4073 <![CDATA[<span style="font-size: 10.0pt; font-family: Arial,sans-serif; color: black"> <a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/Constituicao/Constituicao.htm#art155�2xiig"> al�nea g do inciso XII do � ;2<sup>o</sup> do art. 155 da Constitui��o Federal</a></span>]]>
4074 <![CDATA[<a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/Constituicao/Constituicao.htm#art155�2xiig"> al�nea g do inciso XII do � ;2<sup>o</sup> do art. 155 da Constitui��o Federal</a>]]>
4075 <![CDATA[<span style="color:black">.</span>]]>
4076 <![CDATA[<h2 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Se��o VI</span></b></font></h2>]]>
4077 <![CDATA[<span style="color:black">Se��o VI</span>]]>
4078 <![CDATA[<h2 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Dos Cr�ditos</span></b></font></h2>]]>
4079 <![CDATA[<span style="color:black">Dos Cr�ditos</span>]]>
4080 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art23"></a>Art. 23. ; As microempresas e as empresas de pequeno porte optantes pelo Simples Nacional n�o far�o jus � apropria��o nem transferir�o cr�ditos relativos a impostos ou contribui��es abrangidos pelo Simples Nacional.</span></font></p>]]>
4081 <![CDATA[<span style="color:black"><a name="art23"></a>Art. 23. ; As microempresas e as empresas de pequeno porte optantes pelo Simples Nacional n�o far�o jus � apropria��o nem transferir�o cr�ditos relativos a impostos ou contribui��es abrangidos pelo Simples Nacional.</span>]]>
4085 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art23�1"></a> </span> <span style="color:black">� 1<s>�</s> ; As pessoas jur�dicas e aquelas a elas equiparadas pela legisla��o tribut�ria n�o optantes pelo Simples Nacional ter�o direito a cr�dito correspondente ao ICMS incidente sobre as suas aquisi��es de mercadorias de microempresa ou empresa de pequeno porte optante pelo Simples Nacional, desde que destinadas � comercializa��o ou industrializa��o e observado, como limite, o ICMS efetivamente devido pelas optantes pelo Simples Nacional em rela��o a essas aquisi��es.</span></font></p>]]>
4089 <![CDATA[<span style="color: black; font-weight: normal"><a name="art23�1"></a> </span>]]>
4090 <![CDATA[<span style="color:black">� 1<s>�</s> ; As pessoas jur�dicas e aquelas a elas equiparadas pela legisla��o tribut�ria n�o optantes pelo Simples Nacional ter�o direito a cr�dito correspondente ao ICMS incidente sobre as suas aquisi��es de mercadorias de microempresa ou empresa de pequeno porte optante pelo Simples Nacional, desde que destinadas � comercializa��o ou industrializa��o e observado, como limite, o ICMS efetivamente devido pelas optantes pelo Simples Nacional em rela��o a essas aquisi��es.</span>]]>
4097 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art23�2"></a> </span> <span style="color:black">� 2<s>�</s> ; A al�quota aplic�vel ao c�lculo do cr�dito de que trata o � 1<s>�</s> deste artigo dever� ser informada no documento fiscal e corresponder� ao percentual de ICMS previsto nos </span></font><font size="2"><span lang="PT" style="font-family: Arial; color: black"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#anexoi">Anexos I ou II desta Lei Complementar</a></span></font><font face="Arial" size="2"><span style="color:black"> para a faixa de receita bruta a que a microempresa ou a empresa de pequeno porte estiver sujeita no m�s anterior ao da opera��o.</span></font></p>]]>
4101 <![CDATA[<span style="color: black; font-weight: normal"><a name="art23�2"></a> </span>]]>
4102 <![CDATA[<span style="color:black">� 2<s>�</s> ; A al�quota aplic�vel ao c�lculo do cr�dito de que trata o � 1<s>�</s> deste artigo dever� ser informada no documento fiscal e corresponder� ao percentual de ICMS previsto nos </span>]]>
4105 <![CDATA[<span lang="PT" style="font-family: Arial; color: black"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#anexoi">Anexos I ou II desta Lei Complementar</a></span>]]>
4105 <![CDATA[<span style="color:black"> para a faixa de receita bruta a que a microempresa ou a empresa de pequeno porte estiver sujeita no m�s anterior ao da opera��o.</span>]]>
4108 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art23�3"></a> </span> <span style="color:black">� 3<s>�</s> ; Na hip�tese de a opera��o ocorrer no m�s de in�cio de atividades da microempresa ou empresa de pequeno porte optante pelo Simples Nacional, a al�quota aplic�vel ao c�lculo do cr�dito de que trata o � 1<s>�</s> deste artigo corresponder� ao percentual de ICMS referente � menor al�quota prevista nos </span></font> <span style="font-family: Arial; color: black"><font size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#anexoi">Anexos I ou II desta Lei Complementar</a></font></span><font face="Arial" size="2"><span style="color:black">.</span></font></p>]]>
4112 <![CDATA[<span style="color: black; font-weight: normal"><a name="art23�3"></a> </span>]]>
4113 <![CDATA[<span style="color:black">� 3<s>�</s> ; Na hip�tese de a opera��o ocorrer no m�s de in�cio de atividades da microempresa ou empresa de pequeno porte optante pelo Simples Nacional, a al�quota aplic�vel ao c�lculo do cr�dito de que trata o � 1<s>�</s> deste artigo corresponder� ao percentual de ICMS referente � menor al�quota prevista nos </span>]]>
4118 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#anexoi">Anexos I ou II desta Lei Complementar</a></font></span>]]>
4119 <![CDATA[<span style="color:black">.</span>]]>
4120 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art23�4"></a> </span> <span style="color:black">� 4<s>�</s> ; N�o se aplica o disposto nos �� 1<s>�</s> a 3<s>�</s> deste artigo quando:</span></font></p>]]>
4124 <![CDATA[<span style="color: black; font-weight: normal"><a name="art23�4"></a> </span>]]>
4125 <![CDATA[<span style="color:black">� 4<s>�</s> ; N�o se aplica o disposto nos �� 1<s>�</s> a 3<s>�</s> deste artigo quando:</span>]]>
4127 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art23�4i"></a>I - a microempresa ou empresa de pequeno porte estiver sujeita � tributa��o do ICMS no Simples Nacional por valores fixos mensais;</span></font></p>]]>
4128 <![CDATA[<span style="color:black"><a name="art23�4i"></a>I - a microempresa ou empresa de pequeno porte estiver sujeita � tributa��o do ICMS no Simples Nacional por valores fixos mensais;</span>]]>
4131 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art23�4ii"></a>II - a microempresa ou a empresa de pequeno porte n�o informar a al�quota de que trata o � 2<s>�</s> deste artigo no documento fiscal;</span></font></p>]]>
4132 <![CDATA[<span style="color:black"><a name="art23�4ii"></a>II - a microempresa ou a empresa de pequeno porte n�o informar a al�quota de que trata o � 2<s>�</s> deste artigo no documento fiscal;</span>]]>
4135 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art23�4iii"></a>III - houver isen��o estabelecida pelo Estado ou Distrito Federal que abranja a faixa de receita bruta a que a microempresa ou a empresa de pequeno porte estiver sujeita no m�s da opera��o.</span></font></p>]]>
4136 <![CDATA[<span style="color:black"><a name="art23�4iii"></a>III - houver isen��o estabelecida pelo Estado ou Distrito Federal que abranja a faixa de receita bruta a que a microempresa ou a empresa de pequeno porte estiver sujeita no m�s da opera��o.</span>]]>
4140 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"> ;<a name="art23�4iv"></a>IV - o remetente da opera��o ou presta��o considerar, por op��o, que a al�quota determinada na forma do </span></font> <span style="font-family: Arial; color: black"><font size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art18"> <b>caput</b> e dos �� 1<u><sup>o</sup></u> e 2<u><sup>o</sup></u> do art. 18 desta Lei Complementar</a></font></span><font face="Arial" size="2"><span style="color:black"> dever� incidir sobre a receita recebida no m�s.</span></font></p>]]>
4141 <![CDATA[<span style="color:black"> ;<a name="art23�4iv"></a>IV - o remetente da opera��o ou presta��o considerar, por op��o, que a al�quota determinada na forma do </span>]]>
4144 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art18"> <b>caput</b> e dos �� 1<u><sup>o</sup></u> e 2<u><sup>o</sup></u> do art. 18 desta Lei Complementar</a></font></span>]]>
4145 <![CDATA[<span style="color:black"> dever� incidir sobre a receita recebida no m�s.</span>]]>
4147 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art23�5"></a> </span> <span style="color:black">� 5<s>�</s> ; Mediante delibera��o exclusiva e unilateral dos Estados e do Distrito Federal, poder� ser concedido �s pessoas jur�dicas e �quelas a elas equiparadas pela legisla��o tribut�ria n�o optantes pelo Simples Nacional cr�dito correspondente ao ICMS incidente sobre os insumos utilizados nas mercadorias adquiridas de ind�stria optante pelo Simples Nacional, sendo vedado o estabelecimento de diferencia��o no valor do cr�dito em raz�o da proced�ncia dessas mercadorias.</span></font></p>]]>
4151 <![CDATA[<span style="color: black; font-weight: normal"><a name="art23�5"></a> </span>]]>
4152 <![CDATA[<span style="color:black">� 5<s>�</s> ; Mediante delibera��o exclusiva e unilateral dos Estados e do Distrito Federal, poder� ser concedido �s pessoas jur�dicas e �quelas a elas equiparadas pela legisla��o tribut�ria n�o optantes pelo Simples Nacional cr�dito correspondente ao ICMS incidente sobre os insumos utilizados nas mercadorias adquiridas de ind�stria optante pelo Simples Nacional, sendo vedado o estabelecimento de diferencia��o no valor do cr�dito em raz�o da proced�ncia dessas mercadorias.</span>]]>
4159 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art23�6"></a> </span> <span style="color:black">� 6<s>�</s> ; O Comit� Gestor do Simples Nacional disciplinar� o disposto neste artigo.</span></font></p>]]>
4163 <![CDATA[<span style="color: black; font-weight: normal"><a name="art23�6"></a> </span>]]>
4164 <![CDATA[<span style="color:black">� 6<s>�</s> ; O Comit� Gestor do Simples Nacional disciplinar� o disposto neste artigo.</span>]]>
4166 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art24"></a>Art. 24. ; As microempresas e as empresas de pequeno porte optantes pelo Simples Nacional n�o poder�o utilizar ou destinar qualquer valor a t�tulo de incentivo fiscal.</span></font></p>]]>
4167 <![CDATA[<span style="color:black"><a name="art24"></a>Art. 24. ; As microempresas e as empresas de pequeno porte optantes pelo Simples Nacional n�o poder�o utilizar ou destinar qualquer valor a t�tulo de incentivo fiscal.</span>]]>
4170 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color: black; font-weight: normal"><a name="art24p"></a> </span> <span style="color:black">Par�grafo ;�nico. ; ;N�o ser�o consideradas quaisquer altera��es em bases de c�lculo, al�quotas e percentuais ou outros fatores que alterem o valor de imposto ou contribui��o apurado na forma do Simples Nacional, estabelecidas pela Uni�o, Estado, Distrito Federal ou Munic�pio, exceto as previstas ou autorizadas nesta Lei Complementar.</span></font></p>]]>
4174 <![CDATA[<span style="color: black; font-weight: normal"><a name="art24p"></a> </span>]]>
4175 <![CDATA[<span style="color:black">Par�grafo ;�nico. ; ;N�o ser�o consideradas quaisquer altera��es em bases de c�lculo, al�quotas e percentuais ou outros fatores que alterem o valor de imposto ou contribui��o apurado na forma do Simples Nacional, estabelecidas pela Uni�o, Estado, Distrito Federal ou Munic�pio, exceto as previstas ou autorizadas nesta Lei Complementar.</span>]]>
4180 <![CDATA[<h2 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Se��o VII</span></b></font></h2>]]>
4181 <![CDATA[<span style="color:black">Se��o VII</span>]]>
4182 <![CDATA[<h2 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Das Obriga��es Fiscais Acess�rias</span></b></font></h2>]]>
4183 <![CDATA[<span style="color:black">Das Obriga��es Fiscais Acess�rias</span>]]>
4185 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art25"></a></span></font> <span style="font-family: Arial; color: black"><font size="2">Art. 25. A microempresa ou empresa de pequeno porte optante pelo Simples Nacional dever� apresentar anualmente � Secretaria da Receita Federal do Brasil declara��o �nica e simplificada de informa��es socioecon�micas e fiscais, que dever� ser disponibilizada aos �rg�os de fiscaliza��o tribut�ria e previdenci�ria, observados prazo e modelo aprovados pelo CGSN e observado o disposto no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art18">� 15-A do art. 18</a>.</font></span></p>]]>
4186 <![CDATA[<span style="color:black"><a name="art25"></a></span>]]>
4187 <![CDATA[<span style="font-family: Arial; color: black"><font size="2">Art. 25. A microempresa ou empresa de pequeno porte optante pelo Simples Nacional dever� apresentar anualmente � Secretaria da Receita Federal do Brasil declara��o �nica e simplificada de informa��es socioecon�micas e fiscais, que dever� ser disponibilizada aos �rg�os de fiscaliza��o tribut�ria e previdenci�ria, observados prazo e modelo aprovados pelo CGSN e observado o disposto no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art18">� 15-A do art. 18</a>.</font></span>]]>
4195 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"><a name="art25�1"> </a>� 1<u><sup>o</sup></u> ;A declara��o de que trata o <b>caput</b> deste artigo constitui confiss�o de d�vida e instrumento h�bil e suficiente para a exig�ncia dos tributos e contribui��es que n�o tenham sido recolhidos resultantes das informa��es nela prestadas.</font></span></p>]]>
4196 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art25�1"> </a>� 1<u><sup>o</sup></u> ;A declara��o de que trata o <b>caput</b> deste artigo constitui confiss�o de d�vida e instrumento h�bil e suficiente para a exig�ncia dos tributos e contribui��es que n�o tenham sido recolhidos resultantes das informa��es nela prestadas.</font></span>]]>
4202 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"><a name="art25�2"> </a>� 2<u><sup>o</sup></u> ; A situa��o de inatividade dever� ser informada na declara��o de que trata o <b> caput</b><i> </i>deste artigo, na forma regulamentada pelo Comit� Gestor.</font></span></p>]]>
4203 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art25�2"> </a>� 2<u><sup>o</sup></u> ; A situa��o de inatividade dever� ser informada na declara��o de que trata o <b> caput</b><i> </i>deste artigo, na forma regulamentada pelo Comit� Gestor.</font></span>]]>
4207 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"><a name="art25�3"> </a>� 3<u><sup>o</sup></u> ; Para efeito do disposto no � 2<u><sup>o</sup></u> deste artigo, considera-se em situa��o de inatividade a microempresa ou a empresa de pequeno porte que n�o apresente muta��o patrimonial e atividade operacional durante todo o ano-calend�rio.</font></span></p>]]>
4208 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art25�3"> </a>� 3<u><sup>o</sup></u> ; Para efeito do disposto no � 2<u><sup>o</sup></u> deste artigo, considera-se em situa��o de inatividade a microempresa ou a empresa de pequeno porte que n�o apresente muta��o patrimonial e atividade operacional durante todo o ano-calend�rio.</font></span>]]>
4214 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"><a name="art25�4"> </a>� 4<u><sup>o</sup></u> ; A declara��o de que trata o <b>caput</b> deste artigo, relativa ao MEI definido no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art18">art. 18-A desta Lei Complementar</a>, conter�, para efeito do disposto no </font></span> <font face="Arial" size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp63.htm#art3">art. 3<s>�</s> da Lei Complementar n<s>�</s> 63, de 11 de janeiro de 1990</a></font><span style="font-family: Arial; color: black"><font size="2">, t�o-somente as informa��es relativas � receita bruta total sujeita ao ICMS, sendo vedada a institui��o de declara��es adicionais em decorr�ncia da referida Lei Complementar.</font></span></p>]]>
4215 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art25�4"> </a>� 4<u><sup>o</sup></u> ; A declara��o de que trata o <b>caput</b> deste artigo, relativa ao MEI definido no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art18">art. 18-A desta Lei Complementar</a>, conter�, para efeito do disposto no </font></span>]]>
4220 <![CDATA[<span style="font-family: Arial; color: black"><font size="2">, t�o-somente as informa��es relativas � receita bruta total sujeita ao ICMS, sendo vedada a institui��o de declara��es adicionais em decorr�ncia da referida Lei Complementar.</font></span>]]>
4224 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art25�5"></a>� ;5<u><sup>o</sup></u> ;A declara��o de que trata o <b>caput</b>,<b> </b>a partir das informa��es relativas ao ano-calend�rio de 2012, poder� ser prestada por meio da declara��o de que trata o � 15-A do art. 18 desta Lei Complementar, na periodicidade e prazos definidos pelo CGSN. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
4225 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art25�5"></a>� ;5<u><sup>o</sup></u> ;A declara��o de que trata o <b>caput</b>,<b> </b>a partir das informa��es relativas ao ano-calend�rio de 2012, poder� ser prestada por meio da declara��o de que trata o � 15-A do art. 18 desta Lei Complementar, na periodicidade e prazos definidos pelo CGSN. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
4232 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art26"></a>Art. 26. ; As microempresas e empresas de pequeno porte optantes pelo Simples Nacional ficam obrigadas a:</span></font></p>]]>
4233 <![CDATA[<span style="color:black"><a name="art26"></a>Art. 26. ; As microempresas e empresas de pequeno porte optantes pelo Simples Nacional ficam obrigadas a:</span>]]>
4235 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art26i"></a>I - emitir documento fiscal de venda ou presta��o de servi�o, de acordo com instru��es expedidas pelo Comit� Gestor;</span></font></p>]]>
4236 <![CDATA[<span style="color:black"><a name="art26i"></a>I - emitir documento fiscal de venda ou presta��o de servi�o, de acordo com instru��es expedidas pelo Comit� Gestor;</span>]]>
4239 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art26ii"></a>II - manter em boa ordem e guarda os documentos que fundamentaram a apura��o dos impostos e contribui��es devidos e o cumprimento das obriga��es acess�rias a que se refere o art. 25 desta Lei Complementar enquanto n�o decorrido o prazo decadencial e n�o prescritas eventuais a��es que lhes sejam pertinentes.</span></font></p>]]>
4240 <![CDATA[<span style="color:black"><a name="art26ii"></a>II - manter em boa ordem e guarda os documentos que fundamentaram a apura��o dos impostos e contribui��es devidos e o cumprimento das obriga��es acess�rias a que se refere o art. 25 desta Lei Complementar enquanto n�o decorrido o prazo decadencial e n�o prescritas eventuais a��es que lhes sejam pertinentes.</span>]]>
4245 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art26�1"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� ;1<s>�</s> ; ;O MEI far� a comprova��o da receita bruta mediante apresenta��o do registro de vendas ou de presta��o de servi�os na forma estabelecida pelo CGSN, ficando dispensado da emiss�o do documento fiscal previsto no inciso I do <b>caput</b>, ressalvadas as hip�teses de emiss�o obrigat�ria previstas pelo referido Comit�. </span></font> </p>]]>
4246 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art26�1"> </a> </font></span>]]>
4247 <![CDATA[<span style="color:black">� ;1<s>�</s> ; ;O MEI far� a comprova��o da receita bruta mediante apresenta��o do registro de vendas ou de presta��o de servi�os na forma estabelecida pelo CGSN, ficando dispensado da emiss�o do documento fiscal previsto no inciso I do <b>caput</b>, ressalvadas as hip�teses de emiss�o obrigat�ria previstas pelo referido Comit�. </span>]]>
4253 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art26�1i"></a>I - (REVOGADO)</span></font></p>]]>
4254 <![CDATA[<span style="color:black"><a name="art26�1i"></a>I - (REVOGADO)</span>]]>
4255 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art26�1ii"></a>II - (REVOGADO)</span></font></p>]]>
4256 <![CDATA[<span style="color:black"><a name="art26�1ii"></a>II - (REVOGADO)</span>]]>
4257 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art26�1iii"></a>III - (REVOGADO)</span></font></p>]]>
4258 <![CDATA[<span style="color:black"><a name="art26�1iii"></a>III - (REVOGADO)</span>]]>
4259 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art26�2"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� 2<u><sup>o</sup></u> ; As demais microempresas e as empresas de pequeno porte, al�m do disposto nos incisos I e II do <b>caput</b> deste artigo, dever�o, ainda, manter o livro-caixa em que ser� escriturada sua movimenta��o financeira e banc�ria.</span></font></p>]]>
4260 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art26�2"> </a> </font></span>]]>
4261 <![CDATA[<span style="color:black">� 2<u><sup>o</sup></u> ; As demais microempresas e as empresas de pequeno porte, al�m do disposto nos incisos I e II do <b>caput</b> deste artigo, dever�o, ainda, manter o livro-caixa em que ser� escriturada sua movimenta��o financeira e banc�ria.</span>]]>
4265 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art26�3"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� 3<u><sup>o</sup></u> ; A exig�ncia de declara��o �nica a que se refere o </span></font> <span style="font-family: Arial; color: black"><font size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art25"> <b>caput </b>do art. 25 desta Lei Complementar</a></font></span><font face="Arial" size="2"><span style="color:black"> n�o desobriga a presta��o de informa��es relativas a terceiros.</span></font></p>]]>
4266 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art26�3"> </a> </font></span>]]>
4267 <![CDATA[<span style="color:black">� 3<u><sup>o</sup></u> ; A exig�ncia de declara��o �nica a que se refere o </span>]]>
4269 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art25"> <b>caput </b>do art. 25 desta Lei Complementar</a></font></span>]]>
4270 <![CDATA[<span style="color:black"> n�o desobriga a presta��o de informa��es relativas a terceiros.</span>]]>
4271 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <strike> <span style="font-family: Arial; color: black"><font size="2"><a name="art26�4"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� 4<u><sup>o</sup></u> ; As microempresas e empresas de pequeno porte referidas no � 2<u><sup>o</sup></u> deste artigo ficam sujeitas a outras obriga��es acess�rias a serem estabelecidas pelo Comit� Gestor, com caracter�sticas nacionalmente uniformes, vedado o estabelecimento de regras unilaterais pelas unidades pol�ticas part�cipes do sistema.</span></font></strike></p>]]>
4273 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art26�4"> </a> </font></span>]]>
4274 <![CDATA[<span style="color:black">� 4<u><sup>o</sup></u> ; As microempresas e empresas de pequeno porte referidas no � 2<u><sup>o</sup></u> deste artigo ficam sujeitas a outras obriga��es acess�rias a serem estabelecidas pelo Comit� Gestor, com caracter�sticas nacionalmente uniformes, vedado o estabelecimento de regras unilaterais pelas unidades pol�ticas part�cipes do sistema.</span>]]>
4280 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art26�4."></a>� ;4<u><sup>o</sup></u> ;� vedada a exig�ncia de obriga��es tribut�rias acess�rias relativas aos tributos apurados na forma do Simples Nacional al�m daquelas estipuladas pelo CGSN e atendidas por meio do Portal do Simples Nacional, bem como, o estabelecimento de exig�ncias adicionais e unilaterais pelos entes federativos, exceto os programas de cidadania fiscal. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
4281 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art26�4."></a>� ;4<u><sup>o</sup></u> ;� vedada a exig�ncia de obriga��es tribut�rias acess�rias relativas aos tributos apurados na forma do Simples Nacional al�m daquelas estipuladas pelo CGSN e atendidas por meio do Portal do Simples Nacional, bem como, o estabelecimento de exig�ncias adicionais e unilaterais pelos entes federativos, exceto os programas de cidadania fiscal. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
4290 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art26�4a"></a>� ;4<u><sup>o</sup></u>-A. ;A escritura��o fiscal digital ou obriga��o equivalente n�o poder� ser exigida da microempresa ou empresa de pequeno porte optante pelo Simples Nacional, salvo se, cumulativamente, houver: ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
4291 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art26�4a"></a>� ;4<u><sup>o</sup></u>-A. ;A escritura��o fiscal digital ou obriga��o equivalente n�o poder� ser exigida da microempresa ou empresa de pequeno porte optante pelo Simples Nacional, salvo se, cumulativamente, houver: ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
4298 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art26�4ai"></a>I ;- ;autoriza��o espec�fica do CGSN, que estabelecer� as condi��es para a obrigatoriedade; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
4299 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art26�4ai"></a>I ;- ;autoriza��o espec�fica do CGSN, que estabelecer� as condi��es para a obrigatoriedade; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
4304 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art26�4aii"></a>II ;- ;disponibiliza��o por parte da administra��o tribut�ria estipulante de aplicativo gratuito para uso da empresa optante. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
4305 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art26�4aii"></a>II ;- ;disponibiliza��o por parte da administra��o tribut�ria estipulante de aplicativo gratuito para uso da empresa optante. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
4311 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art26�4b"></a>� ;4<u><sup>o</sup></u>-B. ;A exig�ncia de apresenta��o de livros fiscais em meio eletr�nico aplicar-se-� somente na hip�tese de substitui��o da entrega em meio convencional, cuja obrigatoriedade tenha sido pr�via e especificamente estabelecida pelo CGSN. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
4312 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art26�4b"></a>� ;4<u><sup>o</sup></u>-B. ;A exig�ncia de apresenta��o de livros fiscais em meio eletr�nico aplicar-se-� somente na hip�tese de substitui��o da entrega em meio convencional, cuja obrigatoriedade tenha sido pr�via e especificamente estabelecida pelo CGSN. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
4320 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art26�4c"></a>� ;4<u><sup>o</sup></u>-C. ;At� a implanta��o de sistema nacional uniforme estabelecido pelo CGSN com compartilhamento de informa��es com os entes federados, permanece v�lida norma publicada por ente federado at� o primeiro trimestre de 2014 que tenha veiculado exig�ncia vigente de a microempresa ou empresa de pequeno porte apresentar escritura��o fiscal digital ou obriga��o equivalente. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
4321 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art26�4c"></a>� ;4<u><sup>o</sup></u>-C. ;At� a implanta��o de sistema nacional uniforme estabelecido pelo CGSN com compartilhamento de informa��es com os entes federados, permanece v�lida norma publicada por ente federado at� o primeiro trimestre de 2014 que tenha veiculado exig�ncia vigente de a microempresa ou empresa de pequeno porte apresentar escritura��o fiscal digital ou obriga��o equivalente. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
4331 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art26�5"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� ;5<u><sup>o</sup></u> ; As microempresas e empresas de pequeno porte ficam sujeitas � entrega de declara��o eletr�nica que deva conter os dados referentes aos servi�os prestados ou tomados de terceiros, na conformidade do que dispuser o Comit� Gestor.</span></font></p>]]>
4332 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art26�5"> </a> </font></span>]]>
4333 <![CDATA[<span style="color:black">� ;5<u><sup>o</sup></u> ; As microempresas e empresas de pequeno porte ficam sujeitas � entrega de declara��o eletr�nica que deva conter os dados referentes aos servi�os prestados ou tomados de terceiros, na conformidade do que dispuser o Comit� Gestor.</span>]]>
4337 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art26�6"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� 6<s>�</s> ; Na hip�tese do � 1<s>�</s> deste artigo:</span></font></p>]]>
4338 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art26�6"> </a> </font></span>]]>
4339 <![CDATA[<span style="color:black">� 6<s>�</s> ; Na hip�tese do � 1<s>�</s> deste artigo:</span>]]>
4341 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art26�6i"></a>I - dever�o ser anexados ao registro de vendas ou de presta��o de servi�os, na forma regulamentada pelo Comit� Gestor, os documentos fiscais comprobat�rios das entradas de mercadorias e servi�os tomados referentes ao per�odo, bem como os documentos fiscais relativos �s opera��es ou presta��es realizadas eventualmente emitidos;</span></font></p>]]>
4342 <![CDATA[<span style="color:black"><a name="art26�6i"></a>I - dever�o ser anexados ao registro de vendas ou de presta��o de servi�os, na forma regulamentada pelo Comit� Gestor, os documentos fiscais comprobat�rios das entradas de mercadorias e servi�os tomados referentes ao per�odo, bem como os documentos fiscais relativos �s opera��es ou presta��es realizadas eventualmente emitidos;</span>]]>
4347 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art26�6ii"></a>II ;- ;ser� obrigat�ria a emiss�o de documento fiscal nas vendas e nas presta��es de servi�os realizadas pelo MEI para destinat�rio cadastrado no Cadastro Nacional da Pessoa Jur�dica ;(CNPJ), ficando dispensado desta emiss�o para o consumidor final.</span></font></p>]]>
4348 <![CDATA[<span style="color:black"><a name="art26�6ii"></a>II ;- ;ser� obrigat�ria a emiss�o de documento fiscal nas vendas e nas presta��es de servi�os realizadas pelo MEI para destinat�rio cadastrado no Cadastro Nacional da Pessoa Jur�dica ;(CNPJ), ficando dispensado desta emiss�o para o consumidor final.</span>]]>
4352 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art26�7"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� ;7<sup>o</sup> ; ;Cabe ao CGSN dispor sobre a exig�ncia da certifica��o digital para o cumprimento de obriga��es principais e acess�rias por parte da microempresa, inclusive o MEI, ou empresa de pequeno porte optante pelo Simples Nacional, inclusive para o recolhimento do FGTS.</span></font></p>]]>
4353 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art26�7"> </a> </font></span>]]>
4354 <![CDATA[<span style="color:black">� ;7<sup>o</sup> ; ;Cabe ao CGSN dispor sobre a exig�ncia da certifica��o digital para o cumprimento de obriga��es principais e acess�rias por parte da microempresa, inclusive o MEI, ou empresa de pequeno porte optante pelo Simples Nacional, inclusive para o recolhimento do FGTS.</span>]]>
4359 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art26�8"></a>� ;8<u><sup>o</sup></u> ;O CGSN poder� disciplinar sobre a disponibiliza��o, no portal do SIMPLES Nacional, de documento fiscal eletr�nico de venda ou de presta��o de servi�o para o MEI, microempresa ou empresa de pequeno porte optante pelo Simples Nacional. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
4360 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art26�8"></a>� ;8<u><sup>o</sup></u> ;O CGSN poder� disciplinar sobre a disponibiliza��o, no portal do SIMPLES Nacional, de documento fiscal eletr�nico de venda ou de presta��o de servi�o para o MEI, microempresa ou empresa de pequeno porte optante pelo Simples Nacional. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
4368 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art26�9"></a>� ;9<u><sup>o</sup></u> ;O desenvolvimento e a manuten��o das solu��es de tecnologia, capacita��o e orienta��o aos usu�rios relativas ao disposto no � 8<u><sup>o</sup></u>, bem como as demais relativas ao Simples Nacional, poder�o ser apoiadas pelo Servi�o Brasileiro de Apoio �s Micro e Pequenas Empresas - SEBRAE. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
4369 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art26�9"></a>� ;9<u><sup>o</sup></u> ;O desenvolvimento e a manuten��o das solu��es de tecnologia, capacita��o e orienta��o aos usu�rios relativas ao disposto no � 8<u><sup>o</sup></u>, bem como as demais relativas ao Simples Nacional, poder�o ser apoiadas pelo Servi�o Brasileiro de Apoio �s Micro e Pequenas Empresas - SEBRAE. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
4377 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art26�10"></a>� ;10. ;O ato de emiss�o ou de recep��o de documento fiscal por meio eletr�nico estabelecido pelas administra��es tribut�rias, em qualquer modalidade, de entrada, de sa�da ou de presta��o, na forma estabelecida pelo CGSN, representa sua pr�pria escritura��o fiscal e elemento suficiente para a fundamenta��o e a constitui��o do cr�dito tribut�rio. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
4378 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art26�10"></a>� ;10. ;O ato de emiss�o ou de recep��o de documento fiscal por meio eletr�nico estabelecido pelas administra��es tribut�rias, em qualquer modalidade, de entrada, de sa�da ou de presta��o, na forma estabelecida pelo CGSN, representa sua pr�pria escritura��o fiscal e elemento suficiente para a fundamenta��o e a constitui��o do cr�dito tribut�rio. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
4387 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art26�11"></a>� ;11. ;</font></span><span lang="X-NONE" style="font-family: Arial; color: black"><font size="2">Os dados dos documentos fiscais de qualquer esp�cie podem ser compartilhados entre as administra��es tribut�rias da Uni�o, Estados, Distrito Federal e Munic�pios e, quando emitidos por meio eletr�nico, na forma estabelecida pelo CGSN, a microempresa ou empresa de pequeno porte optante pelo Simples Nacional fica desobrigada de transmitir seus dados �s administra��es tribut�rias.</font></span><span style="font-family: Arial; color: black"><font size="2"> ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
4388 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art26�11"></a>� ;11. ;</font></span>]]>
4389 <![CDATA[<span lang="X-NONE" style="font-family: Arial; color: black"><font size="2">Os dados dos documentos fiscais de qualquer esp�cie podem ser compartilhados entre as administra��es tribut�rias da Uni�o, Estados, Distrito Federal e Munic�pios e, quando emitidos por meio eletr�nico, na forma estabelecida pelo CGSN, a microempresa ou empresa de pequeno porte optante pelo Simples Nacional fica desobrigada de transmitir seus dados �s administra��es tribut�rias.</font></span>]]>
4395 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
4398 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art26�12"></a>� ;12. ;As informa��es a serem prestadas relativas ao ICMS devido na forma prevista nas al�neas <i>a</i>,<b> </b><i>g</i><b> </b>e <i>h</i> do inciso XIII do � 1<u><sup>o</sup></u> do art. 13 ser�o fornecidas por meio de aplicativo �nico. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15ii">(Produ��o de efeito)</a></font></span></p>]]>
4399 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art26�12"></a>� ;12. ;As informa��es a serem prestadas relativas ao ICMS devido na forma prevista nas al�neas <i>a</i>,<b> </b><i>g</i><b> </b>e <i>h</i> do inciso XIII do � 1<u><sup>o</sup></u> do art. 13 ser�o fornecidas por meio de aplicativo �nico. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15ii">(Produ��o de efeito)</a></font></span>]]>
4407 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art26�13"></a>� ;13. ;Fica estabelecida a obrigatoriedade de utiliza��o de documentos fiscais eletr�nicos estabelecidos pelo Confaz nas opera��es e presta��es relativas ao ICMS efetuadas por microempresas e empresas de pequeno porte nas hip�teses previstas nas al�neas <i>a</i>,<b> </b><i>g</i><b> </b>e <i>h </i>do inciso XIII do � 1<u><sup>o</sup></u> do art. 13. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15ii">(Produ��o de efeito)</a></font></span></p>]]>
4408 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art26�13"></a>� ;13. ;Fica estabelecida a obrigatoriedade de utiliza��o de documentos fiscais eletr�nicos estabelecidos pelo Confaz nas opera��es e presta��es relativas ao ICMS efetuadas por microempresas e empresas de pequeno porte nas hip�teses previstas nas al�neas <i>a</i>,<b> </b><i>g</i><b> </b>e <i>h </i>do inciso XIII do � 1<u><sup>o</sup></u> do art. 13. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15ii">(Produ��o de efeito)</a></font></span>]]>
4417 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art26�14"></a>� ;14. ;Os aplicativos necess�rios ao cumprimento do disposto nos �� 12 e 13 deste artigo ser�o disponibilizados, de forma gratuita, no portal do Simples Nacional. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15ii">(Produ��o de efeito)</a></font></span></p>]]>
4418 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art26�14"></a>� ;14. ;Os aplicativos necess�rios ao cumprimento do disposto nos �� 12 e 13 deste artigo ser�o disponibilizados, de forma gratuita, no portal do Simples Nacional. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15ii">(Produ��o de efeito)</a></font></span>]]>
4425 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art26�15"></a>� ;15. ;O CGSN regulamentar� o disposto neste artigo. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a> ;</font></span></p>]]>
4426 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art26�15"></a>� ;15. ;O CGSN regulamentar� o disposto neste artigo. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a> ;</font></span>]]>
4431 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art27"></a>Art. 27. ; As microempresas e empresas de pequeno porte optantes pelo Simples Nacional poder�o, opcionalmente, adotar contabilidade simplificada para os registros e controles das opera��es realizadas, conforme regulamenta��o do Comit� Gestor.</span></font></p>]]>
4432 <![CDATA[<span style="color:black"><a name="art27"></a>Art. 27. ; As microempresas e empresas de pequeno porte optantes pelo Simples Nacional poder�o, opcionalmente, adotar contabilidade simplificada para os registros e controles das opera��es realizadas, conforme regulamenta��o do Comit� Gestor.</span>]]>
4436 <![CDATA[<h2 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Se��o VIII</span></b></font></h2>]]>
4437 <![CDATA[<span style="color:black">Se��o VIII</span>]]>
4438 <![CDATA[<h2 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Da Exclus�o do Simples Nacional</span></b></font></h2>]]>
4439 <![CDATA[<span style="color:black">Da Exclus�o do Simples Nacional</span>]]>
4441 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art28"></a>Art. 28. ; A exclus�o do Simples Nacional ser� feita de of�cio ou mediante comunica��o das empresas optantes.</span></font></p>]]>
4442 <![CDATA[<span style="color:black"><a name="art28"></a>Art. 28. ; A exclus�o do Simples Nacional ser� feita de of�cio ou mediante comunica��o das empresas optantes.</span>]]>
4445 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art28p"> </a> </font></span><font face="Arial" size="2"><span style="color:black">Par�grafo �nico. ; As regras previstas nesta se��o e o modo de sua implementa��o ser�o regulamentados pelo Comit� Gestor.</span></font></p>]]>
4446 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art28p"> </a> </font></span>]]>
4447 <![CDATA[<span style="color:black">Par�grafo �nico. ; As regras previstas nesta se��o e o modo de sua implementa��o ser�o regulamentados pelo Comit� Gestor.</span>]]>
4450 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art29"></a>Art. 29. ; A exclus�o de of�cio das empresas optantes pelo Simples Nacional dar-se-� quando: </span></font></p>]]>
4451 <![CDATA[<span style="color:black"><a name="art29"></a>Art. 29. ; A exclus�o de of�cio das empresas optantes pelo Simples Nacional dar-se-� quando: </span>]]>
4453 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art29i"></a>I - verificada a falta de comunica��o de exclus�o obrigat�ria;</span></font></p>]]>
4454 <![CDATA[<span style="color:black"><a name="art29i"></a>I - verificada a falta de comunica��o de exclus�o obrigat�ria;</span>]]>
4456 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art29ii"></a>II - for oferecido embara�o � fiscaliza��o, caracterizado pela negativa n�o justificada de exibi��o de livros e documentos a que estiverem obrigadas, bem como pelo n�o fornecimento de informa��es sobre bens, movimenta��o financeira, neg�cio ou atividade que estiverem intimadas a apresentar, e nas demais hip�teses que autorizam a requisi��o de aux�lio da for�a p�blica;</span></font></p>]]>
4457 <![CDATA[<span style="color:black"><a name="art29ii"></a>II - for oferecido embara�o � fiscaliza��o, caracterizado pela negativa n�o justificada de exibi��o de livros e documentos a que estiverem obrigadas, bem como pelo n�o fornecimento de informa��es sobre bens, movimenta��o financeira, neg�cio ou atividade que estiverem intimadas a apresentar, e nas demais hip�teses que autorizam a requisi��o de aux�lio da for�a p�blica;</span>]]>
4463 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art29iii"></a>III - for oferecida resist�ncia � fiscaliza��o, caracterizada pela negativa de acesso ao estabelecimento, ao domic�lio fiscal ou a qualquer outro local onde desenvolvam suas atividades ou se encontrem bens de sua propriedade;</span></font></p>]]>
4464 <![CDATA[<span style="color:black"><a name="art29iii"></a>III - for oferecida resist�ncia � fiscaliza��o, caracterizada pela negativa de acesso ao estabelecimento, ao domic�lio fiscal ou a qualquer outro local onde desenvolvam suas atividades ou se encontrem bens de sua propriedade;</span>]]>
4468 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art29iv"></a>IV - a sua constitui��o ocorrer por interpostas pessoas;</span></font></p>]]>
4469 <![CDATA[<span style="color:black"><a name="art29iv"></a>IV - a sua constitui��o ocorrer por interpostas pessoas;</span>]]>
4471 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art29v"></a>V - tiver sido constatada pr�tica reiterada de infra��o ao disposto nesta Lei Complementar;</span></font></p>]]>
4472 <![CDATA[<span style="color:black"><a name="art29v"></a>V - tiver sido constatada pr�tica reiterada de infra��o ao disposto nesta Lei Complementar;</span>]]>
4474 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"><a name="art29vi"> </a>VI - a empresa for declarada inapta, na forma dos <a href="http://www.planalto.gov.br/ccivil_03/leis/L9430.htm#art81">arts. 81</a> e <a href="http://www.planalto.gov.br/ccivil_03/leis/L9430.htm#art82">82 da Lei n<u><sup>o</sup></u> 9.430, de 27 de dezembro de 1996</a>, e altera��es posteriores;</font></span></p>]]>
4475 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art29vi"> </a>VI - a empresa for declarada inapta, na forma dos <a href="http://www.planalto.gov.br/ccivil_03/leis/L9430.htm#art81">arts. 81</a> e <a href="http://www.planalto.gov.br/ccivil_03/leis/L9430.htm#art82">82 da Lei n<u><sup>o</sup></u> 9.430, de 27 de dezembro de 1996</a>, e altera��es posteriores;</font></span>]]>
4480 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art29vii"></a>VII - comercializar mercadorias objeto de contrabando ou descaminho;</font></span></p>]]>
4481 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art29vii"></a>VII - comercializar mercadorias objeto de contrabando ou descaminho;</font></span>]]>
4484 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art29viii"></a>VIII - houver falta de escritura��o do livro-caixa ou n�o permitir a identifica��o da movimenta��o financeira, inclusive banc�ria;</font></span></p>]]>
4485 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art29viii"></a>VIII - houver falta de escritura��o do livro-caixa ou n�o permitir a identifica��o da movimenta��o financeira, inclusive banc�ria;</font></span>]]>
4489 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"><a name="art29ix"> </a>IX - for constatado que durante o ano-calend�rio o valor das despesas pagas supera em 20% (vinte por cento) o valor de ingressos de recursos no mesmo per�odo, exclu�do o ano de in�cio de atividade;</font></span></p>]]>
4490 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art29ix"> </a>IX - for constatado que durante o ano-calend�rio o valor das despesas pagas supera em 20% (vinte por cento) o valor de ingressos de recursos no mesmo per�odo, exclu�do o ano de in�cio de atividade;</font></span>]]>
4495 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"><a name="art29x"> </a>X - for constatado que durante o ano-calend�rio o valor das aquisi��es de mercadorias para comercializa��o ou industrializa��o, ressalvadas hip�teses justificadas de aumento de estoque, for superior a 80% (oitenta por cento) dos ingressos de recursos no mesmo per�odo, exclu�do o ano de in�cio de atividade;</font></span></p>]]>
4496 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art29x"> </a>X - for constatado que durante o ano-calend�rio o valor das aquisi��es de mercadorias para comercializa��o ou industrializa��o, ressalvadas hip�teses justificadas de aumento de estoque, for superior a 80% (oitenta por cento) dos ingressos de recursos no mesmo per�odo, exclu�do o ano de in�cio de atividade;</font></span>]]>
4502 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"><a name="art29xi"> </a>XI - houver descumprimento reiterado da obriga��o contida no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art26">inciso I do <b>caput</b> do art. 26</a>;</font></span></p>]]>
4503 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art29xi"> </a>XI - houver descumprimento reiterado da obriga��o contida no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art26">inciso I do <b>caput</b> do art. 26</a>;</font></span>]]>
4507 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left:0cm; margin-right:0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art29xii"></a>XII ;- ;omitir de forma reiterada da folha de pagamento da empresa ou de documento de informa��es previsto pela legisla��o previdenci�ria, trabalhista ou tribut�ria, segurado empregado, trabalhador avulso ou contribuinte individual que lhe preste servi�o.</span></font></p>]]>
4508 <![CDATA[<span style="color:black"><a name="art29xii"></a>XII ;- ;omitir de forma reiterada da folha de pagamento da empresa ou de documento de informa��es previsto pela legisla��o previdenci�ria, trabalhista ou tribut�ria, segurado empregado, trabalhador avulso ou contribuinte individual que lhe preste servi�o.</span>]]>
4512 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art29�1"> </a> </font></span><font face="Arial" size="2"><span style="color: black">�</span><span style="color:black"> 1</span><u><sup><span style="color: black">o</span></sup></u><span style="color: black"> ;</span><span style="color:black"> Nas hip�teses previstas nos incisos II a XII do </span><b> <span style="color: black">caput</span></b><span style="color:black"> deste artigo, a exclus�o produzir� efeitos a partir do pr�prio m�s em que incorridas, impedindo a op��o pelo regime diferenciado e favorecido desta Lei Complementar pelos pr�ximos 3 (tr�s) anos-calend�rio seguintes.</span></font></p>]]>
4513 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art29�1"> </a> </font></span>]]>
4514 <![CDATA[<span style="color: black">�</span>]]>
4514 <![CDATA[<span style="color:black"> 1</span>]]>
4515 <![CDATA[<span style="color: black">o</span>]]>
4515 <![CDATA[<span style="color: black"> ;</span>]]>
4515 <![CDATA[<span style="color:black"> Nas hip�teses previstas nos incisos II a XII do </span>]]>
4517 <![CDATA[<span style="color: black">caput</span>]]>
4517 <![CDATA[<span style="color:black"> deste artigo, a exclus�o produzir� efeitos a partir do pr�prio m�s em que incorridas, impedindo a op��o pelo regime diferenciado e favorecido desta Lei Complementar pelos pr�ximos 3 (tr�s) anos-calend�rio seguintes.</span>]]>
4521 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art29�2"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� 2<u><sup>o</sup></u> ; O prazo de que trata o � 1<u><sup>o</sup></u> deste artigo ser� elevado para 10 (dez) anos caso seja constatada a utiliza��o de artif�cio, ardil ou qualquer outro meio fraudulento que induza ou mantenha a fiscaliza��o em erro, com o fim de suprimir ou reduzir o pagamento de tributo apur�vel segundo o regime especial previsto nesta Lei Complementar.</span></font></p>]]>
4522 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art29�2"> </a> </font></span>]]>
4523 <![CDATA[<span style="color:black">� 2<u><sup>o</sup></u> ; O prazo de que trata o � 1<u><sup>o</sup></u> deste artigo ser� elevado para 10 (dez) anos caso seja constatada a utiliza��o de artif�cio, ardil ou qualquer outro meio fraudulento que induza ou mantenha a fiscaliza��o em erro, com o fim de suprimir ou reduzir o pagamento de tributo apur�vel segundo o regime especial previsto nesta Lei Complementar.</span>]]>
4529 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art29�3"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� 3<u><sup>o</sup></u> ; A exclus�o de of�cio ser� realizada na forma regulamentada pelo Comit� Gestor, cabendo o lan�amento dos tributos e contribui��es apurados aos respectivos entes tributantes.</span></font></p>]]>
4530 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art29�3"> </a> </font></span>]]>
4531 <![CDATA[<span style="color:black">� 3<u><sup>o</sup></u> ; A exclus�o de of�cio ser� realizada na forma regulamentada pelo Comit� Gestor, cabendo o lan�amento dos tributos e contribui��es apurados aos respectivos entes tributantes.</span>]]>
4535 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art29�4"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� 4<u><sup>o</sup></u> ; (REVOGADO)</span></font></p>]]>
4536 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art29�4"> </a> </font></span>]]>
4537 <![CDATA[<span style="color:black">� 4<u><sup>o</sup></u> ; (REVOGADO)</span>]]>
4539 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art29�5"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� 5<u><sup>o</sup></u> ; A compet�ncia para exclus�o de of�cio do Simples Nacional obedece ao disposto no </span></font> <span style="font-family: Arial; color: black"><font size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art33">art. 33</a></font></span><font face="Arial" size="2"><span style="color:black">, e o julgamento administrativo, ao disposto no art. 39, ambos desta Lei Complementar.</span></font></p>]]>
4540 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art29�5"> </a> </font></span>]]>
4541 <![CDATA[<span style="color:black">� 5<u><sup>o</sup></u> ; A compet�ncia para exclus�o de of�cio do Simples Nacional obedece ao disposto no </span>]]>
4544 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art33">art. 33</a></font></span>]]>
4545 <![CDATA[<span style="color:black">, e o julgamento administrativo, ao disposto no art. 39, ambos desta Lei Complementar.</span>]]>
4547 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art29�6"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� 6<s>�</s> ; Nas hip�teses de exclus�o previstas no <b>caput</b>, a notifica��o:</span></font></p>]]>
4548 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art29�6"> </a> </font></span>]]>
4549 <![CDATA[<span style="color:black">� 6<s>�</s> ; Nas hip�teses de exclus�o previstas no <b>caput</b>, a notifica��o:</span>]]>
4551 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art29�6i"></a>I ;- ;ser� efetuada pelo ente federativo que promoveu a exclus�o; e</span></font></p>]]>
4552 <![CDATA[<span style="color:black"><a name="art29�6i"></a>I ;- ;ser� efetuada pelo ente federativo que promoveu a exclus�o; e</span>]]>
4554 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art29�6ii"></a>II ;- ;poder� ser feita por meio eletr�nico, observada a regulamenta��o do CGSN.</span></font></p>]]>
4555 <![CDATA[<span style="color:black"><a name="art29�6ii"></a>II ;- ;poder� ser feita por meio eletr�nico, observada a regulamenta��o do CGSN.</span>]]>
4557 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art29�7"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� 7<s>�</s> ; (REVOGADO)</span></font></p>]]>
4558 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art29�7"> </a> </font></span>]]>
4559 <![CDATA[<span style="color:black">� 7<s>�</s> ; (REVOGADO)</span>]]>
4560 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art29�8"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� ;8<s>�</s> ; ;A notifica��o de que trata o � 6<s>�</s> aplica-se ao indeferimento da op��o pelo Simples Nacional.</span></font></p>]]>
4561 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art29�8"> </a> </font></span>]]>
4562 <![CDATA[<span style="color:black">� ;8<s>�</s> ; ;A notifica��o de que trata o � 6<s>�</s> aplica-se ao indeferimento da op��o pelo Simples Nacional.</span>]]>
4565 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art29�9"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� 9<s>�</s> ; Considera-se pr�tica reiterada, para fins do disposto nos incisos V, XI e XII do <b>caput</b>:</span></font></p>]]>
4566 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art29�9"> </a> </font></span>]]>
4567 <![CDATA[<span style="color:black">� 9<s>�</s> ; Considera-se pr�tica reiterada, para fins do disposto nos incisos V, XI e XII do <b>caput</b>:</span>]]>
4569 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art29�9i"></a>I ;- ;a ocorr�ncia, em 2 (dois) ou mais per�odos de apura��o, consecutivos ou alternados, de id�nticas infra��es, inclusive de natureza acess�ria, verificada em rela��o aos �ltimos 5 (cinco) anos-calend�rio, formalizadas por interm�dio de auto de infra��o ou notifica��o de lan�amento; ou</span></font></p>]]>
4570 <![CDATA[<span style="color:black"><a name="art29�9i"></a>I ;- ;a ocorr�ncia, em 2 (dois) ou mais per�odos de apura��o, consecutivos ou alternados, de id�nticas infra��es, inclusive de natureza acess�ria, verificada em rela��o aos �ltimos 5 (cinco) anos-calend�rio, formalizadas por interm�dio de auto de infra��o ou notifica��o de lan�amento; ou</span>]]>
4575 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art29�9ii"></a>II ;- ;a segunda ocorr�ncia de id�nticas infra��es, caso seja constatada a utiliza��o de artif�cio, ardil ou qualquer outro meio fraudulento que induza ou mantenha a fiscaliza��o em erro, com o fim de suprimir ou reduzir o pagamento de tributo.</span></font></p>]]>
4576 <![CDATA[<span style="color:black"><a name="art29�9ii"></a>II ;- ;a segunda ocorr�ncia de id�nticas infra��es, caso seja constatada a utiliza��o de artif�cio, ardil ou qualquer outro meio fraudulento que induza ou mantenha a fiscaliza��o em erro, com o fim de suprimir ou reduzir o pagamento de tributo.</span>]]>
4580 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art30"></a>Art. 30. ; A exclus�o do Simples Nacional, mediante comunica��o das microempresas ou das empresas de pequeno porte, dar-se-�:</span></font></p>]]>
4581 <![CDATA[<span style="color:black"><a name="art30"></a>Art. 30. ; A exclus�o do Simples Nacional, mediante comunica��o das microempresas ou das empresas de pequeno porte, dar-se-�:</span>]]>
4584 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art30i"></a>I - por op��o;</span></font></p>]]>
4585 <![CDATA[<span style="color:black"><a name="art30i"></a>I - por op��o;</span>]]>
4586 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art30ii"></a>II - obrigatoriamente, quando elas incorrerem em qualquer das situa��es de veda��o previstas nesta Lei Complementar; ou</span></font></p>]]>
4587 <![CDATA[<span style="color:black"><a name="art30ii"></a>II - obrigatoriamente, quando elas incorrerem em qualquer das situa��es de veda��o previstas nesta Lei Complementar; ou</span>]]>
4590 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art30iii"></a>III - obrigatoriamente, quando ultrapassado, no ano-calend�rio de in�cio de atividade, o limite proporcional de receita bruta de que trata o <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art3">� 2<u><sup>o</sup></u> do art. 3<sup><u>o</u></sup></a>; ;</font></span></p>]]>
4591 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art30iii"></a>III - obrigatoriamente, quando ultrapassado, no ano-calend�rio de in�cio de atividade, o limite proporcional de receita bruta de que trata o <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art3">� 2<u><sup>o</sup></u> do art. 3<sup><u>o</u></sup></a>; ;</font></span>]]>
4596 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"><a name="art30iv"> </a>IV - obrigatoriamente, quando ultrapassado, no ano-calend�rio, o limite de receita bruta previsto no inciso II do <b>caput </b>do art. 3<u><sup>o</sup></u>, quando n�o estiver no ano-calend�rio de in�cio de atividade. ;</font></span></p>]]>
4597 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art30iv"> </a>IV - obrigatoriamente, quando ultrapassado, no ano-calend�rio, o limite de receita bruta previsto no inciso II do <b>caput </b>do art. 3<u><sup>o</sup></u>, quando n�o estiver no ano-calend�rio de in�cio de atividade. ;</font></span>]]>
4602 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"><a name="art30�1"> </a>� 1<u><sup>o</sup></u> A exclus�o dever� ser comunicada � Secretaria da Receita Federal:</font></span></p>]]>
4603 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art30�1"> </a>� 1<u><sup>o</sup></u> A exclus�o dever� ser comunicada � Secretaria da Receita Federal:</font></span>]]>
4606 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art30�1i"></a>I - na hip�tese do inciso I do <b>caput </b>deste artigo, at� o �ltimo dia �til do m�s de janeiro;</font></span></p>]]>
4607 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art30�1i"></a>I - na hip�tese do inciso I do <b>caput </b>deste artigo, at� o �ltimo dia �til do m�s de janeiro;</font></span>]]>
4610 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art30�1ii"></a>II - na hip�tese do inciso II do <b>caput </b>deste artigo, at� o �ltimo dia �til do m�s subseq�ente �quele em que ocorrida a situa��o de veda��o;</font></span></p>]]>
4611 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art30�1ii"></a>II - na hip�tese do inciso II do <b>caput </b>deste artigo, at� o �ltimo dia �til do m�s subseq�ente �quele em que ocorrida a situa��o de veda��o;</font></span>]]>
4615 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art30�1iii"></a>III - na hip�tese do inciso III do <b>caput</b>: ;</font></span></p>]]>
4616 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art30�1iii"></a>III - na hip�tese do inciso III do <b>caput</b>: ;</font></span>]]>
4619 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art30�1iiia"></a>a) at� o �ltimo dia �til do m�s seguinte �quele em que tiver ultrapassado em mais de 20% (vinte por cento) o limite proporcional de que trata o <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art3">� 10 do art. 3<sup><u>o</u></sup></a>; ou ;</font></span></p>]]>
4620 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art30�1iiia"></a>a) at� o �ltimo dia �til do m�s seguinte �quele em que tiver ultrapassado em mais de 20% (vinte por cento) o limite proporcional de que trata o <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art3">� 10 do art. 3<sup><u>o</u></sup></a>; ou ;</font></span>]]>
4625 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art30�1iiib"></a>b) at� o �ltimo dia �til do m�s de janeiro do ano-calend�rio subsequente ao de in�cio de atividades, caso o excesso seja inferior a 20% (vinte por cento) do respectivo limite; ;</font></span></p>]]>
4626 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art30�1iiib"></a>b) at� o �ltimo dia �til do m�s de janeiro do ano-calend�rio subsequente ao de in�cio de atividades, caso o excesso seja inferior a 20% (vinte por cento) do respectivo limite; ;</font></span>]]>
4631 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art30�1iv"></a>IV - na hip�tese do inciso IV do <b>caput</b>: ;</font></span></p>]]>
4632 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art30�1iv"></a>IV - na hip�tese do inciso IV do <b>caput</b>: ;</font></span>]]>
4635 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art30�1iva"></a>a) at� o �ltimo dia �til do m�s subsequente � ultrapassagem em mais de 20% (vinte por cento) do limite de receita bruta previsto no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art3">inciso II do <b>caput </b>do art. 3<sup><u>o</u></sup></a>; ou ;</font></span></p>]]>
4636 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art30�1iva"></a>a) at� o �ltimo dia �til do m�s subsequente � ultrapassagem em mais de 20% (vinte por cento) do limite de receita bruta previsto no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art3">inciso II do <b>caput </b>do art. 3<sup><u>o</u></sup></a>; ou ;</font></span>]]>
4641 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art30�1ivb"></a>b) at� o �ltimo dia �til do m�s de janeiro do ano-calend�rio subsequente, na hip�tese de n�o ter ultrapassado em mais de 20% (vinte por cento) o limite de receita bruta previsto no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art3">inciso II do <b>caput</b> do art. 3<sup><u>o</u></sup></a>.</font></span></p>]]>
4642 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art30�1ivb"></a>b) at� o �ltimo dia �til do m�s de janeiro do ano-calend�rio subsequente, na hip�tese de n�o ter ultrapassado em mais de 20% (vinte por cento) o limite de receita bruta previsto no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art3">inciso II do <b>caput</b> do art. 3<sup><u>o</u></sup></a>.</font></span>]]>
4647 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art30�2"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� 2<u><sup>o</sup></u> ; A comunica��o de que trata o <b>caput</b> deste artigo dar-se-� na forma a ser estabelecida pelo Comit� Gestor.</span></font></p>]]>
4648 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art30�2"> </a> </font></span>]]>
4649 <![CDATA[<span style="color:black">� 2<u><sup>o</sup></u> ; A comunica��o de que trata o <b>caput</b> deste artigo dar-se-� na forma a ser estabelecida pelo Comit� Gestor.</span>]]>
4652 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art30�3"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� ;3<s>�</s> ; ;A altera��o de dados no CNPJ, informada pela ME ou EPP � Secretaria da Receita Federal do Brasil, equivaler� � comunica��o obrigat�ria de exclus�o do Simples Nacional nas seguintes hip�teses:</span></font></p>]]>
4653 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art30�3"> </a> </font></span>]]>
4654 <![CDATA[<span style="color:black">� ;3<s>�</s> ; ;A altera��o de dados no CNPJ, informada pela ME ou EPP � Secretaria da Receita Federal do Brasil, equivaler� � comunica��o obrigat�ria de exclus�o do Simples Nacional nas seguintes hip�teses:</span>]]>
4658 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art30�3i"></a>I ;- ;altera��o de natureza jur�dica para Sociedade An�nima, Sociedade Empres�ria em Comandita por A��es, Sociedade em Conta de Participa��o ou Estabelecimento, no Brasil, de Sociedade Estrangeira;</span></font></p>]]>
4659 <![CDATA[<span style="color:black"><a name="art30�3i"></a>I ;- ;altera��o de natureza jur�dica para Sociedade An�nima, Sociedade Empres�ria em Comandita por A��es, Sociedade em Conta de Participa��o ou Estabelecimento, no Brasil, de Sociedade Estrangeira;</span>]]>
4663 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art30�3ii"></a>II ;- ;inclus�o de atividade econ�mica vedada � op��o pelo Simples Nacional;</span></font></p>]]>
4664 <![CDATA[<span style="color:black"><a name="art30�3ii"></a>II ;- ;inclus�o de atividade econ�mica vedada � op��o pelo Simples Nacional;</span>]]>
4666 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art30�3iii"></a>III ;- ;inclus�o de s�cio pessoa jur�dica;</span></font></p>]]>
4667 <![CDATA[<span style="color:black"><a name="art30�3iii"></a>III ;- ;inclus�o de s�cio pessoa jur�dica;</span>]]>
4669 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art30�3iv"></a>IV ;- ;inclus�o de s�cio domiciliado no exterior;</span></font></p>]]>
4670 <![CDATA[<span style="color:black"><a name="art30�3iv"></a>IV ;- ;inclus�o de s�cio domiciliado no exterior;</span>]]>
4672 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art30�3v"></a>V ;- ;cis�o parcial; ou</span></font></p>]]>
4673 <![CDATA[<span style="color:black"><a name="art30�3v"></a>V ;- ;cis�o parcial; ou</span>]]>
4674 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art30�3vi"></a>VI ;- ;extin��o da empresa.</span></font></p>]]>
4675 <![CDATA[<span style="color:black"><a name="art30�3vi"></a>VI ;- ;extin��o da empresa.</span>]]>
4676 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art31"></a>Art. 31. ; A exclus�o das microempresas ou das empresas de pequeno porte do Simples Nacional produzir� efeitos:</span></font></p>]]>
4677 <![CDATA[<span style="color:black"><a name="art31"></a>Art. 31. ; A exclus�o das microempresas ou das empresas de pequeno porte do Simples Nacional produzir� efeitos:</span>]]>
4680 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"><a name="art31i"> </a>I - na hip�tese do <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art30">inciso I do <b>caput </b>do art. 30 desta Lei Complementar</a>, a partir de 1<u><sup>o</sup></u> de janeiro do ano-calend�rio subseq�ente, ressalvado o disposto no � 4<u><sup>o</sup></u> deste artigo;</font></span></p>]]>
4681 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art31i"> </a>I - na hip�tese do <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art30">inciso I do <b>caput </b>do art. 30 desta Lei Complementar</a>, a partir de 1<u><sup>o</sup></u> de janeiro do ano-calend�rio subseq�ente, ressalvado o disposto no � 4<u><sup>o</sup></u> deste artigo;</font></span>]]>
4686 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"><a name="art31ii"> </a>II - na hip�tese do <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art30">inciso II do <b>caput </b>do art. 30 desta Lei Complementar</a>, a partir do m�s seguinte da ocorr�ncia da situa��o impeditiva;</font></span></p>]]>
4687 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art31ii"> </a>II - na hip�tese do <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art30">inciso II do <b>caput </b>do art. 30 desta Lei Complementar</a>, a partir do m�s seguinte da ocorr�ncia da situa��o impeditiva;</font></span>]]>
4691 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art31iii"></a>III - na hip�tese do <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art30">inciso III do <b>caput </b>do art. 30 desta Lei Complementar</a>:</font></span></p>]]>
4692 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art31iii"></a>III - na hip�tese do <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art30">inciso III do <b>caput </b>do art. 30 desta Lei Complementar</a>:</font></span>]]>
4695 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art31iiia"></a>a) desde o in�cio das atividades;</font></span></p>]]>
4696 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art31iiia"></a>a) desde o in�cio das atividades;</font></span>]]>
4699 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art31iiib"></a>b) a partir de 1� de janeiro do ano-calend�rio subsequente, na hip�tese de n�o ter ultrapassado em mais de 20% (vinte por cento) o limite proporcional de que trata o <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art3">� 10 do art. 3<sup><u>o</u></sup></a>;</font></span></p>]]>
4700 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art31iiib"></a>b) a partir de 1� de janeiro do ano-calend�rio subsequente, na hip�tese de n�o ter ultrapassado em mais de 20% (vinte por cento) o limite proporcional de que trata o <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art3">� 10 do art. 3<sup><u>o</u></sup></a>;</font></span>]]>
4706 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"><a name="art31iv"> </a>IV - na hip�tese do <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art17">inciso V do <b>caput </b>do art. 17 desta Lei Complementar</a>, a partir do ano-calend�rio subseq�ente ao da ci�ncia da comunica��o da exclus�o;</font></span></p>]]>
4707 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art31iv"> </a>IV - na hip�tese do <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art17">inciso V do <b>caput </b>do art. 17 desta Lei Complementar</a>, a partir do ano-calend�rio subseq�ente ao da ci�ncia da comunica��o da exclus�o;</font></span>]]>
4711 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"><a name="art31v"> </a>V - na hip�tese do <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art30">inciso IV do <b>caput</b> do art. 30</a>: ;</font></span></p>]]>
4712 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art31v"> </a>V - na hip�tese do <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art30">inciso IV do <b>caput</b> do art. 30</a>: ;</font></span>]]>
4715 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"><a name="art31va"> </a>a) a partir do m�s subsequente � ultrapassagem em mais de 20% (vinte por cento) do limite de receita bruta previsto no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art3">inciso II do art. 3<sup><u>o</u></sup></a>; ;</font></span></p>]]>
4716 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art31va"> </a>a) a partir do m�s subsequente � ultrapassagem em mais de 20% (vinte por cento) do limite de receita bruta previsto no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art3">inciso II do art. 3<sup><u>o</u></sup></a>; ;</font></span>]]>
4720 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"><a name="art31vb"> </a>b) a partir de 1<u><sup>o</sup></u> de janeiro do ano-calend�rio subsequente, na hip�tese de n�o ter ultrapassado em mais de 20% (vinte por cento) o limite de receita bruta previsto no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art3">inciso II do art. 3o</a>. ;</font></span></p>]]>
4721 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art31vb"> </a>b) a partir de 1<u><sup>o</sup></u> de janeiro do ano-calend�rio subsequente, na hip�tese de n�o ter ultrapassado em mais de 20% (vinte por cento) o limite de receita bruta previsto no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art3">inciso II do art. 3o</a>. ;</font></span>]]>
4727 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"><a name="art31�1"> </a>� 1<u><sup>o</sup></u> Na hip�tese prevista no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art30">inciso III do caput do art. 30 desta Lei Complementar</a>, a microempresa ou empresa de pequeno porte n�o poder� optar, no ano-calend�rio subseq�ente ao do in�cio de atividades, pelo Simples Nacional.</font></span></p>]]>
4728 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art31�1"> </a>� 1<u><sup>o</sup></u> Na hip�tese prevista no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art30">inciso III do caput do art. 30 desta Lei Complementar</a>, a microempresa ou empresa de pequeno porte n�o poder� optar, no ano-calend�rio subseq�ente ao do in�cio de atividades, pelo Simples Nacional.</font></span>]]>
4733 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"><a name="art31�2"> </a>� 2<u><sup>o</sup></u> Na hip�tese dos <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art17">incisos V e XVI do <b>caput</b> do art. 17</a>, ser� permitida a perman�ncia da pessoa jur�dica como optante pelo Simples Nacional mediante a comprova��o da regulariza��o do d�bito ou do cadastro fiscal no prazo de at� 30 (trinta) dias contados a partir da ci�ncia da comunica��o da exclus�o. ;</font></span></p>]]>
4734 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art31�2"> </a>� 2<u><sup>o</sup></u> Na hip�tese dos <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art17">incisos V e XVI do <b>caput</b> do art. 17</a>, ser� permitida a perman�ncia da pessoa jur�dica como optante pelo Simples Nacional mediante a comprova��o da regulariza��o do d�bito ou do cadastro fiscal no prazo de at� 30 (trinta) dias contados a partir da ci�ncia da comunica��o da exclus�o. ;</font></span>]]>
4740 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"><a name="art31�3"> </a>� 3<u><sup>o</sup></u> ; O CGSN regulamentar� os procedimentos relativos ao impedimento de recolher o ICMS e o ISS na forma do Simples Nacional, em face da ultrapassagem dos limites estabelecidos na forma dos<a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art19"> incisos I ou II do art. 19 e do art. 20</a>.</font></span></p>]]>
4741 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art31�3"> </a>� 3<u><sup>o</sup></u> ; O CGSN regulamentar� os procedimentos relativos ao impedimento de recolher o ICMS e o ISS na forma do Simples Nacional, em face da ultrapassagem dos limites estabelecidos na forma dos<a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art19"> incisos I ou II do art. 19 e do art. 20</a>.</font></span>]]>
4746 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"><a name="art31�4"> </a>� 4<u><sup>o</sup></u> No caso de a microempresa ou a empresa de pequeno porte ser exclu�da do Simples Nacional no m�s de janeiro, na hip�tese do <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art30">inciso I do <b>caput </b>do art. 30 desta Lei Complementar</a>, os efeitos da exclus�o dar-se-�o nesse mesmo ano.</font></span></p>]]>
4747 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art31�4"> </a>� 4<u><sup>o</sup></u> No caso de a microempresa ou a empresa de pequeno porte ser exclu�da do Simples Nacional no m�s de janeiro, na hip�tese do <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art30">inciso I do <b>caput </b>do art. 30 desta Lei Complementar</a>, os efeitos da exclus�o dar-se-�o nesse mesmo ano.</font></span>]]>
4752 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"><a name="art31�5"> </a>� 5<u><sup>o</sup></u> Na hip�tese do inciso II do caput deste artigo, uma vez que o motivo da exclus�o deixe de existir, havendo a exclus�o retroativa de of�cio no caso do <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art29">inciso I do caput<i> </i>do art. 29 desta Lei Complementar</a>, o efeito desta dar-se-� a partir do m�s seguinte ao da ocorr�ncia da situa��o impeditiva, limitado, por�m, ao �ltimo dia do ano-calend�rio em que a referida situa��o deixou de existir.</font></span></p>]]>
4753 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art31�5"> </a>� 5<u><sup>o</sup></u> Na hip�tese do inciso II do caput deste artigo, uma vez que o motivo da exclus�o deixe de existir, havendo a exclus�o retroativa de of�cio no caso do <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art29">inciso I do caput<i> </i>do art. 29 desta Lei Complementar</a>, o efeito desta dar-se-� a partir do m�s seguinte ao da ocorr�ncia da situa��o impeditiva, limitado, por�m, ao �ltimo dia do ano-calend�rio em que a referida situa��o deixou de existir.</font></span>]]>
4761 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art32"></a>Art. 32. ; As microempresas ou as empresas de pequeno porte exclu�das do Simples Nacional sujeitar-se-�o, a partir do per�odo em que se processarem os efeitos da exclus�o, �s ; normas de tributa��o aplic�veis �s demais ; pessoas jur�dicas.</span></font></p>]]>
4762 <![CDATA[<span style="color:black"><a name="art32"></a>Art. 32. ; As microempresas ou as empresas de pequeno porte exclu�das do Simples Nacional sujeitar-se-�o, a partir do per�odo em que se processarem os efeitos da exclus�o, �s ; normas de tributa��o aplic�veis �s demais ; pessoas jur�dicas.</span>]]>
4766 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art32�1"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� 1<u><sup>o</sup></u> ; Para efeitos do disposto no <b>caput</b> deste artigo, na hip�tese da al�nea a do </span></font> <span style="font-family: Arial; color: black"><font size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art31">inciso III do caput do art. 31 desta Lei Complementar</a></font></span><font face="Arial" size="2"><span style="color:black">, a microempresa ou a empresa de pequeno porte desenquadrada ficar� sujeita ao pagamento da totalidade ou diferen�a dos respectivos impostos e contribui��es, devidos de conformidade com as normas gerais de incid�ncia, acrescidos, t�o-somente, de juros de mora, quando efetuado antes do in�cio de procedimento de of�cio.</span></font></p>]]>
4767 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art32�1"> </a> </font></span>]]>
4768 <![CDATA[<span style="color:black">� 1<u><sup>o</sup></u> ; Para efeitos do disposto no <b>caput</b> deste artigo, na hip�tese da al�nea a do </span>]]>
4771 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art31">inciso III do caput do art. 31 desta Lei Complementar</a></font></span>]]>
4771 <![CDATA[<span style="color:black">, a microempresa ou a empresa de pequeno porte desenquadrada ficar� sujeita ao pagamento da totalidade ou diferen�a dos respectivos impostos e contribui��es, devidos de conformidade com as normas gerais de incid�ncia, acrescidos, t�o-somente, de juros de mora, quando efetuado antes do in�cio de procedimento de of�cio.</span>]]>
4776 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art32�2"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� 2<u><sup>o</sup></u> ; Para efeito do disposto no <b>caput</b> deste artigo, o sujeito passivo poder� optar pelo recolhimento do imposto de renda e da Contribui��o Social sobre o Lucro L�quido na forma do lucro presumido, lucro real trimestral ou anual.</span></font></p>]]>
4777 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art32�2"> </a> </font></span>]]>
4778 <![CDATA[<span style="color:black">� 2<u><sup>o</sup></u> ; Para efeito do disposto no <b>caput</b> deste artigo, o sujeito passivo poder� optar pelo recolhimento do imposto de renda e da Contribui��o Social sobre o Lucro L�quido na forma do lucro presumido, lucro real trimestral ou anual.</span>]]>
4782 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art32�3"> </a> </font></span><font face="Arial" size="2"> <span style="color:black;letter-spacing:-.2pt">� ;3</span><s><span style="color:black">�</span></s><span style="color:black;letter-spacing:-.2pt"> ; ;Aplica-se o disposto no <b>caput</b> e no � 1<u><sup>o</sup></u> em rela��o ao ICMS e ao ISS � empresa impedida de recolher esses impostos na forma do Simples Nacional, em face da ultrapassagem dos limites a que se referem os incisos I e II do <b> caput</b> do art. 19, relativamente ao estabelecimento localizado na unidade da federa��o que os houver adotado.</span></font></p>]]>
4783 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art32�3"> </a> </font></span>]]>
4785 <![CDATA[<span style="color:black;letter-spacing:-.2pt">� ;3</span>]]>
4785 <![CDATA[<span style="color:black">�</span>]]>
4785 <![CDATA[<span style="color:black;letter-spacing:-.2pt"> ; ;Aplica-se o disposto no <b>caput</b> e no � 1<u><sup>o</sup></u> em rela��o ao ICMS e ao ISS � empresa impedida de recolher esses impostos na forma do Simples Nacional, em face da ultrapassagem dos limites a que se referem os incisos I e II do <b> caput</b> do art. 19, relativamente ao estabelecimento localizado na unidade da federa��o que os houver adotado.</span>]]>
4791 <![CDATA[<p class="04ParteNormativa" align="center" style="text-indent: 1cm; margin: 15px 0cm"> <font face="Arial" size="2"><b><span style="color:black">Se��o IX</span></b></font></p>]]>
4792 <![CDATA[<span style="color:black">Se��o IX</span>]]>
4793 <![CDATA[<h2 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Da Fiscaliza��o</span></b></font></h2>]]>
4794 <![CDATA[<span style="color:black">Da Fiscaliza��o</span>]]>
4795 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art33"></a></span></font> <span style="font-family: Arial; color: black"><font size="2">Art. 33. A compet�ncia para fiscalizar o cumprimento das obriga��es principais e acess�rias relativas ao Simples Nacional e para verificar a ocorr�ncia das hip�teses previstas no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art29">art. 29 desta Lei Complementar</a> � da Secretaria da Receita Federal e das Secretarias de Fazenda ou de Finan�as do Estado ou do Distrito Federal, segundo a localiza��o do estabelecimento, e, tratando-se de presta��o de servi�os inclu�dos na compet�ncia tribut�ria municipal, a compet�ncia ser� tamb�m do respectivo Munic�pio.</font></span></p>]]>
4796 <![CDATA[<span style="color:black"><a name="art33"></a></span>]]>
4797 <![CDATA[<span style="font-family: Arial; color: black"><font size="2">Art. 33. A compet�ncia para fiscalizar o cumprimento das obriga��es principais e acess�rias relativas ao Simples Nacional e para verificar a ocorr�ncia das hip�teses previstas no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art29">art. 29 desta Lei Complementar</a> � da Secretaria da Receita Federal e das Secretarias de Fazenda ou de Finan�as do Estado ou do Distrito Federal, segundo a localiza��o do estabelecimento, e, tratando-se de presta��o de servi�os inclu�dos na compet�ncia tribut�ria municipal, a compet�ncia ser� tamb�m do respectivo Munic�pio.</font></span>]]>
4805 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"><a name="art33�1"> </a>� 1<u><sup>o</sup></u> As Secretarias de Fazenda ou Finan�as dos Estados poder�o celebrar conv�nio com os Munic�pios de sua jurisdi��o para atribuir a estes a fiscaliza��o a que se refere o <b>caput </b>deste artigo.</font></span></p>]]>
4806 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art33�1"> </a>� 1<u><sup>o</sup></u> As Secretarias de Fazenda ou Finan�as dos Estados poder�o celebrar conv�nio com os Munic�pios de sua jurisdi��o para atribuir a estes a fiscaliza��o a que se refere o <b>caput </b>deste artigo.</font></span>]]>
4811 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art33�1a"></a>� 1<u><sup>o</sup></u>-A. ; Dispensa-se o conv�nio de que trata o � 1<u><sup>o</sup></u> na hip�tese de ocorr�ncia de presta��o de servi�os sujeita ao ISS por estabelecimento localizado no Munic�pio. ;</font></span></p>]]>
4812 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art33�1a"></a>� 1<u><sup>o</sup></u>-A. ; Dispensa-se o conv�nio de que trata o � 1<u><sup>o</sup></u> na hip�tese de ocorr�ncia de presta��o de servi�os sujeita ao ISS por estabelecimento localizado no Munic�pio. ;</font></span>]]>
4817 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art33�1b"></a>� 1<u><sup>o</sup></u>-B. ; A fiscaliza��o de que trata o <b>caput</b>, ap�s iniciada, poder� abranger todos os demais estabelecimentos da microempresa ou da empresa de pequeno porte, independentemente da atividade por eles exercida ou de sua localiza��o, na forma e condi��es estabelecidas pelo CGSN. ;</font></span></p>]]>
4818 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art33�1b"></a>� 1<u><sup>o</sup></u>-B. ; A fiscaliza��o de que trata o <b>caput</b>, ap�s iniciada, poder� abranger todos os demais estabelecimentos da microempresa ou da empresa de pequeno porte, independentemente da atividade por eles exercida ou de sua localiza��o, na forma e condi��es estabelecidas pelo CGSN. ;</font></span>]]>
4824 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art33�1c"></a>� 1<u><sup>o</sup></u>-C. ; As autoridades fiscais de que trata o <b>caput </b>t�m compet�ncia para efetuar o lan�amento de todos os tributos previstos nos <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art13">incisos I a VIII do art. 13</a>, apurados na forma do Simples Nacional, relativamente a todos os estabelecimentos da empresa, independentemente do ente federado instituidor. ;</font></span></p>]]>
4825 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art33�1c"></a>� 1<u><sup>o</sup></u>-C. ; As autoridades fiscais de que trata o <b>caput </b>t�m compet�ncia para efetuar o lan�amento de todos os tributos previstos nos <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art13">incisos I a VIII do art. 13</a>, apurados na forma do Simples Nacional, relativamente a todos os estabelecimentos da empresa, independentemente do ente federado instituidor. ;</font></span>]]>
4831 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art33�1d"></a>� 1<u><sup>o</sup></u>-D. ; A compet�ncia para autua��o por descumprimento de obriga��o acess�ria � privativa da administra��o tribut�ria perante a qual a obriga��o deveria ter sido cumprida.</font></span></p>]]>
4832 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art33�1d"></a>� 1<u><sup>o</sup></u>-D. ; A compet�ncia para autua��o por descumprimento de obriga��o acess�ria � privativa da administra��o tribut�ria perante a qual a obriga��o deveria ter sido cumprida.</font></span>]]>
4837 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"><a name="art33�2"> </a>� 2<u><sup>o</sup></u> Na hip�tese de a microempresa ou empresa de pequeno porte exercer alguma das atividades de presta��o de servi�os previstas no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art18">� 5�-C do art. 18 desta Lei Complementar</a>, caber� � Secretaria da Receita Federal do Brasil a fiscaliza��o da Contribui��o para a Seguridade Social, a cargo da empresa, de que trata o </font></span> <font face="Arial" size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/L8212cons.htm#art22">art. 22 da Lei no 8.212, de 24 de julho de 1991.</a></font></p>]]>
4838 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art33�2"> </a>� 2<u><sup>o</sup></u> Na hip�tese de a microempresa ou empresa de pequeno porte exercer alguma das atividades de presta��o de servi�os previstas no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art18">� 5�-C do art. 18 desta Lei Complementar</a>, caber� � Secretaria da Receita Federal do Brasil a fiscaliza��o da Contribui��o para a Seguridade Social, a cargo da empresa, de que trata o </font></span>]]>
4847 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art33�3"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� 3<u><sup>o</sup></u> ; O valor n�o pago, apurado em procedimento de fiscaliza��o, ser� exigido em lan�amento de of�cio pela autoridade competente que realizou a fiscaliza��o.</span></font></p>]]>
4848 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art33�3"> </a> </font></span>]]>
4849 <![CDATA[<span style="color:black">� 3<u><sup>o</sup></u> ; O valor n�o pago, apurado em procedimento de fiscaliza��o, ser� exigido em lan�amento de of�cio pela autoridade competente que realizou a fiscaliza��o.</span>]]>
4852 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art33�4"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� 4<u><sup>o</sup></u> ; O Comit� Gestor disciplinar� o disposto neste artigo.</span></font></p>]]>
4853 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art33�4"> </a> </font></span>]]>
4854 <![CDATA[<span style="color:black">� 4<u><sup>o</sup></u> ; O Comit� Gestor disciplinar� o disposto neste artigo.</span>]]>
4856 <![CDATA[<h2 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Se��o X</span></b></font></h2>]]>
4857 <![CDATA[<span style="color:black">Se��o X</span>]]>
4858 <![CDATA[<h2 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Da Omiss�o de Receita</span></b></font></h2>]]>
4859 <![CDATA[<span style="color:black">Da Omiss�o de Receita</span>]]>
4860 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art34"></a>Art. 34. ; Aplicam-se � microempresa e � empresa de pequeno porte optantes pelo Simples Nacional todas as presun��es de omiss�o de receita existentes nas legisla��es de reg�ncia dos impostos e contribui��es inclu�dos no Simples Nacional.</span></font></p>]]>
4861 <![CDATA[<span style="color:black"><a name="art34"></a>Art. 34. ; Aplicam-se � microempresa e � empresa de pequeno porte optantes pelo Simples Nacional todas as presun��es de omiss�o de receita existentes nas legisla��es de reg�ncia dos impostos e contribui��es inclu�dos no Simples Nacional.</span>]]>
4865 <![CDATA[<h2 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Se��o XI</span></b></font></h2>]]>
4866 <![CDATA[<span style="color:black">Se��o XI</span>]]>
4867 <![CDATA[<h2 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Dos Acr�scimos Legais</span></b></font></h2>]]>
4868 <![CDATA[<span style="color:black">Dos Acr�scimos Legais</span>]]>
4869 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"><a name="art35"> </a>Art. 35. Aplicam-se aos impostos e contribui��es devidos pela microempresa e pela empresa de pequeno porte, inscritas no Simples Nacional, as normas relativas aos juros e multa de mora e de of�cio previstas para o imposto de renda, inclusive, quando for o caso, em rela��o ao ICMS e ao ISS.</font></span></p>]]>
4870 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art35"> </a>Art. 35. Aplicam-se aos impostos e contribui��es devidos pela microempresa e pela empresa de pequeno porte, inscritas no Simples Nacional, as normas relativas aos juros e multa de mora e de of�cio previstas para o imposto de renda, inclusive, quando for o caso, em rela��o ao ICMS e ao ISS.</font></span>]]>
4876 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"><a name="art36"> </a>Art. 36. A falta de comunica��o, quando obrigat�ria, da exclus�o da pessoa jur�dica do Simples Nacional, nos prazos determinados no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art30">� 1<u><sup>o</sup></u> do art. 30 desta Lei Complementar</a>, sujeitar� a pessoa jur�dica a multa correspondente a 10% (dez por cento) do total dos impostos e contribui��es devidos de conformidade com o Simples Nacional no m�s que anteceder o in�cio dos efeitos da exclus�o, n�o inferior a R$ 200,00 (duzentos reais), insuscet�vel de redu��o.</font></span></p>]]>
4877 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art36"> </a>Art. 36. A falta de comunica��o, quando obrigat�ria, da exclus�o da pessoa jur�dica do Simples Nacional, nos prazos determinados no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art30">� 1<u><sup>o</sup></u> do art. 30 desta Lei Complementar</a>, sujeitar� a pessoa jur�dica a multa correspondente a 10% (dez por cento) do total dos impostos e contribui��es devidos de conformidade com o Simples Nacional no m�s que anteceder o in�cio dos efeitos da exclus�o, n�o inferior a R$ 200,00 (duzentos reais), insuscet�vel de redu��o.</font></span>]]>
4885 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"><a name="art36a"> </a>Art. 36-A. ; A falta de comunica��o, quando obrigat�ria, do ; desenquadramento do microempreendedor individual da sistem�tica de recolhimento prevista no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art18a">art. 18-A desta Lei Complementar</a> nos prazos determinados em seu � 7<u><sup>o</sup></u> sujeitar� o microempreendedor individual a multa no valor de R$ 50,00 (cinquenta reais), insuscept�vel de redu��o.</font></span></p>]]>
4886 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art36a"> </a>Art. 36-A. ; A falta de comunica��o, quando obrigat�ria, do ; desenquadramento do microempreendedor individual da sistem�tica de recolhimento prevista no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art18a">art. 18-A desta Lei Complementar</a> nos prazos determinados em seu � 7<u><sup>o</sup></u> sujeitar� o microempreendedor individual a multa no valor de R$ 50,00 (cinquenta reais), insuscept�vel de redu��o.</font></span>]]>
4894 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"><a name="art37"> </a>Art. 37. A imposi��o das multas de que trata esta Lei Complementar n�o exclui a aplica��o das san��es previstas na legisla��o penal, inclusive em rela��o a declara��o falsa, adultera��o de documentos e emiss�o de nota fiscal em desacordo com a opera��o efetivamente praticada, a que est�o sujeitos o titular ou s�cio da pessoa jur�dica.</font></span></p>]]>
4895 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art37"> </a>Art. 37. A imposi��o das multas de que trata esta Lei Complementar n�o exclui a aplica��o das san��es previstas na legisla��o penal, inclusive em rela��o a declara��o falsa, adultera��o de documentos e emiss�o de nota fiscal em desacordo com a opera��o efetivamente praticada, a que est�o sujeitos o titular ou s�cio da pessoa jur�dica.</font></span>]]>
4902 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"><a name="art38"> </a>Art. 38. O sujeito passivo que deixar de apresentar a Declara��o Simplificada da Pessoa Jur�dica a que se refere o <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art25">art. 25 desta Lei Complementar</a>, no prazo fixado, ou que a apresentar com incorre��es ou omiss�es, ser� intimado a apresentar declara��o original, no caso de n�o-apresenta��o, ou a prestar esclarecimentos, nos demais casos, no prazo estipulado pela autoridade fiscal, na forma definida pelo Comit� Gestor, e sujeitar-se-� �s seguintes multas:</font></span></p>]]>
4903 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art38"> </a>Art. 38. O sujeito passivo que deixar de apresentar a Declara��o Simplificada da Pessoa Jur�dica a que se refere o <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art25">art. 25 desta Lei Complementar</a>, no prazo fixado, ou que a apresentar com incorre��es ou omiss�es, ser� intimado a apresentar declara��o original, no caso de n�o-apresenta��o, ou a prestar esclarecimentos, nos demais casos, no prazo estipulado pela autoridade fiscal, na forma definida pelo Comit� Gestor, e sujeitar-se-� �s seguintes multas:</font></span>]]>
4911 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art38i"></a>I - de 2% (dois por cento) ao m�s-calend�rio ou fra��o, incidentes sobre o montante dos tributos e contribui��es informados na Declara��o Simplificada da Pessoa Jur�dica, ainda que integralmente pago, no caso de falta de entrega da declara��o ou entrega ap�s o prazo, limitada a 20% (vinte por cento), observado o disposto no � 3<u><sup>o</sup></u> deste artigo;</span></font></p>]]>
4912 <![CDATA[<span style="color:black"><a name="art38i"></a>I - de 2% (dois por cento) ao m�s-calend�rio ou fra��o, incidentes sobre o montante dos tributos e contribui��es informados na Declara��o Simplificada da Pessoa Jur�dica, ainda que integralmente pago, no caso de falta de entrega da declara��o ou entrega ap�s o prazo, limitada a 20% (vinte por cento), observado o disposto no � 3<u><sup>o</sup></u> deste artigo;</span>]]>
4918 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art38ii"></a>II - de R$ 100,00 (cem reais) para cada grupo de 10 (dez) informa��es incorretas ou omitidas.</span></font></p>]]>
4919 <![CDATA[<span style="color:black"><a name="art38ii"></a>II - de R$ 100,00 (cem reais) para cada grupo de 10 (dez) informa��es incorretas ou omitidas.</span>]]>
4921 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art38�1"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� 1<u><sup>o</sup></u> ; Para efeito de aplica��o da multa prevista no inciso I do <b>caput</b> deste artigo, ser� considerado como termo inicial o dia seguinte ao t�rmino do prazo originalmente fixado para a entrega da declara��o e como termo final a data da efetiva entrega ou, no caso de n�o-apresenta��o, da lavratura do auto de infra��o.</span></font></p>]]>
4922 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art38�1"> </a> </font></span>]]>
4923 <![CDATA[<span style="color:black">� 1<u><sup>o</sup></u> ; Para efeito de aplica��o da multa prevista no inciso I do <b>caput</b> deste artigo, ser� considerado como termo inicial o dia seguinte ao t�rmino do prazo originalmente fixado para a entrega da declara��o e como termo final a data da efetiva entrega ou, no caso de n�o-apresenta��o, da lavratura do auto de infra��o.</span>]]>
4929 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art38�2"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� 2<u><sup>o</sup></u> ; Observado o disposto no � 3<u><sup>o</sup></u> deste artigo, as multas ser�o reduzidas:</span></font></p>]]>
4930 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art38�2"> </a> </font></span>]]>
4931 <![CDATA[<span style="color:black">� 2<u><sup>o</sup></u> ; Observado o disposto no � 3<u><sup>o</sup></u> deste artigo, as multas ser�o reduzidas:</span>]]>
4934 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art38�2i"></a>I - � metade, quando a declara��o for apresentada ap�s o prazo, mas antes de qualquer procedimento de of�cio;</span></font></p>]]>
4935 <![CDATA[<span style="color:black"><a name="art38�2i"></a>I - � metade, quando a declara��o for apresentada ap�s o prazo, mas antes de qualquer procedimento de of�cio;</span>]]>
4938 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art38�2ii"></a>II - a 75% (setenta e cinco por cento), se houver a apresenta��o da declara��o no prazo fixado em intima��o.</span></font></p>]]>
4939 <![CDATA[<span style="color:black"><a name="art38�2ii"></a>II - a 75% (setenta e cinco por cento), se houver a apresenta��o da declara��o no prazo fixado em intima��o.</span>]]>
4942 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art38�3"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� 3<s>�</s> ; A multa m�nima a ser aplicada ser� de R$ 200,00 (duzentos reais).</span></font></p>]]>
4943 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art38�3"> </a> </font></span>]]>
4944 <![CDATA[<span style="color:black">� 3<s>�</s> ; A multa m�nima a ser aplicada ser� de R$ 200,00 (duzentos reais).</span>]]>
4946 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art38�4"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� 4<u><sup>o</sup></u> ; Considerar-se-� n�o entregue a declara��o que n�o atender �s especifica��es t�cnicas estabelecidas pelo Comit� Gestor.</span></font></p>]]>
4947 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art38�4"> </a> </font></span>]]>
4948 <![CDATA[<span style="color:black">� 4<u><sup>o</sup></u> ; Considerar-se-� n�o entregue a declara��o que n�o atender �s especifica��es t�cnicas estabelecidas pelo Comit� Gestor.</span>]]>
4951 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art38�5"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� 5<u><sup>o</sup></u> ; Na hip�tese do � 4<u><sup>o</sup></u> deste artigo, o sujeito passivo ser� intimado a apresentar nova declara��o, no prazo de 10 (dez) dias, contados da ci�ncia da intima��o, e sujeitar-se-� � multa prevista no inciso I do <b>caput</b> deste artigo, observado o disposto nos �� 1<u><sup>o</sup></u> a 3<u><sup>o</sup></u> deste artigo.</span></font></p>]]>
4952 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art38�5"> </a> </font></span>]]>
4953 <![CDATA[<span style="color:black">� 5<u><sup>o</sup></u> ; Na hip�tese do � 4<u><sup>o</sup></u> deste artigo, o sujeito passivo ser� intimado a apresentar nova declara��o, no prazo de 10 (dez) dias, contados da ci�ncia da intima��o, e sujeitar-se-� � multa prevista no inciso I do <b>caput</b> deste artigo, observado o disposto nos �� 1<u><sup>o</sup></u> a 3<u><sup>o</sup></u> deste artigo.</span>]]>
4959 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"><a name="art38�6"> </a>� 6<u><sup>o</sup></u> A multa m�nima de que trata o � 3<u><sup>o</sup></u> deste artigo a ser aplicada ao Microempreendedor Individual na vig�ncia da op��o de que trata o <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art18a">art. 18-A desta Lei Complementar</a> ser� de R$ 50,00 (cinq�enta reais).</font></span></p>]]>
4960 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art38�6"> </a>� 6<u><sup>o</sup></u> A multa m�nima de que trata o � 3<u><sup>o</sup></u> deste artigo a ser aplicada ao Microempreendedor Individual na vig�ncia da op��o de que trata o <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art18a">art. 18-A desta Lei Complementar</a> ser� de R$ 50,00 (cinq�enta reais).</font></span>]]>
4966 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"><a name="art38a"> </a>Art. 38-A. ; O sujeito passivo que deixar de prestar as informa��es no sistema eletr�nico de c�lculo de que trata o <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art18">� 15 do art. 18</a>, no prazo previsto no � 15-A do mesmo artigo, ou que as prestar com incorre��es ou omiss�es, ser� intimado a faz�-lo, no caso de n�o apresenta��o, ou a prestar esclarecimentos, nos demais casos, no prazo estipulado pela autoridade fiscal, na forma definida pelo CGSN, e sujeitar-se-� �s seguintes multas, para cada m�s de refer�ncia: ;</font></span></p>]]>
4967 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art38a"> </a>Art. 38-A. ; O sujeito passivo que deixar de prestar as informa��es no sistema eletr�nico de c�lculo de que trata o <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art18">� 15 do art. 18</a>, no prazo previsto no � 15-A do mesmo artigo, ou que as prestar com incorre��es ou omiss�es, ser� intimado a faz�-lo, no caso de n�o apresenta��o, ou a prestar esclarecimentos, nos demais casos, no prazo estipulado pela autoridade fiscal, na forma definida pelo CGSN, e sujeitar-se-� �s seguintes multas, para cada m�s de refer�ncia: ;</font></span>]]>
4975 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"><a name="art38ai"> </a>I - de 2% (dois por cento) ao m�s-calend�rio ou fra��o, a partir do primeiro dia do quarto m�s do ano subsequente � ocorr�ncia dos fatos geradores, incidentes sobre o montante dos impostos e contribui��es decorrentes das informa��es prestadas no sistema eletr�nico de c�lculo de que trata o<a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art18"> � 15 do art. 18</a>, ainda que integralmente pago, no caso de aus�ncia de presta��o de informa��es ou sua efetua��o ap�s o prazo, limitada a 20% (vinte por cento), observado o disposto no � 2<u><sup>o</sup></u> deste artigo; e ;</font></span></p>]]>
4976 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art38ai"> </a>I - de 2% (dois por cento) ao m�s-calend�rio ou fra��o, a partir do primeiro dia do quarto m�s do ano subsequente � ocorr�ncia dos fatos geradores, incidentes sobre o montante dos impostos e contribui��es decorrentes das informa��es prestadas no sistema eletr�nico de c�lculo de que trata o<a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art18"> � 15 do art. 18</a>, ainda que integralmente pago, no caso de aus�ncia de presta��o de informa��es ou sua efetua��o ap�s o prazo, limitada a 20% (vinte por cento), observado o disposto no � 2<u><sup>o</sup></u> deste artigo; e ;</font></span>]]>
4985 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art38aii"></a>II - de R$ 20,00 (vinte reais) para cada grupo de 10 (dez) informa��es incorretas ou omitidas. ;</font></span></p>]]>
4986 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art38aii"></a>II - de R$ 20,00 (vinte reais) para cada grupo de 10 (dez) informa��es incorretas ou omitidas. ;</font></span>]]>
4989 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art38a�1"></a>� 1<u><sup>o</sup></u> ; Para efeito de aplica��o da multa prevista no inciso I do <b>caput</b>, ser� considerado como termo inicial o primeiro dia do quarto m�s do ano subsequente � ocorr�ncia dos fatos geradores e como termo final a data da efetiva presta��o ou, no caso de n�o presta��o, da lavratura do auto de infra��o. ;</font></span></p>]]>
4990 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art38a�1"></a>� 1<u><sup>o</sup></u> ; Para efeito de aplica��o da multa prevista no inciso I do <b>caput</b>, ser� considerado como termo inicial o primeiro dia do quarto m�s do ano subsequente � ocorr�ncia dos fatos geradores e como termo final a data da efetiva presta��o ou, no caso de n�o presta��o, da lavratura do auto de infra��o. ;</font></span>]]>
4996 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art38a�2"></a>� 2<u><sup>o</sup></u> ; A multa m�nima a ser aplicada ser� de R$ 50,00 (cinquenta reais) para cada m�s de refer�ncia. ;</font></span></p>]]>
4997 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art38a�2"></a>� 2<u><sup>o</sup></u> ; A multa m�nima a ser aplicada ser� de R$ 50,00 (cinquenta reais) para cada m�s de refer�ncia. ;</font></span>]]>
5001 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art38a�3"></a>� 3<u><sup>o</sup></u> ; Aplica-se ao disposto neste artigo o disposto nos <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art38">�� 2<u><sup>o</sup></u>, 4<u><sup>o</sup></u> e 5<u><sup>o</sup></u> do art. 38</a>. ;</font></span></p>]]>
5002 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art38a�3"></a>� 3<u><sup>o</sup></u> ; Aplica-se ao disposto neste artigo o disposto nos <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art38">�� 2<u><sup>o</sup></u>, 4<u><sup>o</sup></u> e 5<u><sup>o</sup></u> do art. 38</a>. ;</font></span>]]>
5006 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art38a�4"></a> </font></span><font face="Arial" size="2"> <span style="color:black;letter-spacing:-.3pt">� ;4</span><s><span style="color:black">�</span></s><span style="color:black;letter-spacing:-.3pt"> ; ;</span><span style="color:black">O CGSN poder�<span style="letter-spacing:-.3pt"> estabelecer data posterior � prevista no inciso I do <b>caput</b> e no � 1</span><s>�</s><span style="letter-spacing:-.3pt">.</span></span></font></p>]]>
5007 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art38a�4"></a> </font></span>]]>
5009 <![CDATA[<span style="color:black;letter-spacing:-.3pt">� ;4</span>]]>
5009 <![CDATA[<span style="color:black">�</span>]]>
5009 <![CDATA[<span style="color:black;letter-spacing:-.3pt"> ; ;</span>]]>
5009 <![CDATA[<span style="color:black">O CGSN poder�<span style="letter-spacing:-.3pt"> estabelecer data posterior � prevista no inciso I do <b>caput</b> e no � 1</span><s>�</s><span style="letter-spacing:-.3pt">.</span></span>]]>
5010 <![CDATA[<span style="letter-spacing:-.3pt"> estabelecer data posterior � prevista no inciso I do <b>caput</b> e no � 1</span>]]>
5011 <![CDATA[<span style="letter-spacing:-.3pt">.</span>]]>
5012 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art38b"></a>Art. ;38-B. ;As multas relativas � falta de presta��o ou � incorre��o no cumprimento de obriga��es acess�rias para com os �rg�os e entidades federais, estaduais, distritais e municipais, quando em valor fixo ou m�nimo, e na aus�ncia de previs�o legal de valores espec�ficos e mais favor�veis para MEI, microempresa ou empresa de pequeno porte, ter�o redu��o de: ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15ii">(Produ��o de efeito)</a></font></span></p>]]>
5013 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art38b"></a>Art. ;38-B. ;As multas relativas � falta de presta��o ou � incorre��o no cumprimento de obriga��es acess�rias para com os �rg�os e entidades federais, estaduais, distritais e municipais, quando em valor fixo ou m�nimo, e na aus�ncia de previs�o legal de valores espec�ficos e mais favor�veis para MEI, microempresa ou empresa de pequeno porte, ter�o redu��o de: ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15ii">(Produ��o de efeito)</a></font></span>]]>
5022 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art38bi"></a>I ;- ;90% (noventa por cento) para os MEI; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15ii">(Produ��o de efeito)</a></font></span></p>]]>
5023 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art38bi"></a>I ;- ;90% (noventa por cento) para os MEI; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15ii">(Produ��o de efeito)</a></font></span>]]>
5028 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art38bii"></a>II ;- ;50% (cinquenta por cento) para as microempresas ou empresas de pequeno porte optantes pelo Simples Nacional. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15ii">(Produ��o de efeito)</a></font></span></p>]]>
5029 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art38bii"></a>II ;- ;50% (cinquenta por cento) para as microempresas ou empresas de pequeno porte optantes pelo Simples Nacional. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15ii">(Produ��o de efeito)</a></font></span>]]>
5035 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art38bp"></a>Par�grafo ;�nico. ;As redu��es de que tratam os incisos I e II do <b> caput</b> n�o se aplicam na: ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15ii">(Produ��o de efeito)</a></font></span></p>]]>
5036 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art38bp"></a>Par�grafo ;�nico. ;As redu��es de que tratam os incisos I e II do <b> caput</b> n�o se aplicam na: ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15ii">(Produ��o de efeito)</a></font></span>]]>
5041 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art38bpi"></a>I ;- ;hip�tese de fraude, resist�ncia ou embara�o � fiscaliza��o; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15ii">(Produ��o de efeito)</a></font></span></p>]]>
5042 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art38bpi"></a>I ;- ;hip�tese de fraude, resist�ncia ou embara�o � fiscaliza��o; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15ii">(Produ��o de efeito)</a></font></span>]]>
5046 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art38bpii"></a>II ;- ;aus�ncia de pagamento da multa no prazo de 30 (trinta) dias ap�s a notifica��o. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15ii">(Produ��o de efeito)</a></font></span></p>]]>
5047 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art38bpii"></a>II ;- ;aus�ncia de pagamento da multa no prazo de 30 (trinta) dias ap�s a notifica��o. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15ii">(Produ��o de efeito)</a></font></span>]]>
5052 <![CDATA[<h2 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Se��o XII</span></b></font></h2>]]>
5053 <![CDATA[<span style="color:black">Se��o XII</span>]]>
5054 <![CDATA[<h2 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Do Processo Administrativo Fiscal</span></b></font></h2>]]>
5055 <![CDATA[<span style="color:black">Do Processo Administrativo Fiscal</span>]]>
5057 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art39"></a>Art. ;39. ; ;O contencioso administrativo relativo ao Simples Nacional ser� de compet�ncia do �rg�o julgador integrante da estrutura administrativa do ente federativo que efetuar o lan�amento, o indeferimento da op��o ou a exclus�o de of�cio, observados os dispositivos legais atinentes aos processos administrativos fiscais desse ente.</span></font></p>]]>
5058 <![CDATA[<span style="color:black"><a name="art39"></a>Art. ;39. ; ;O contencioso administrativo relativo ao Simples Nacional ser� de compet�ncia do �rg�o julgador integrante da estrutura administrativa do ente federativo que efetuar o lan�amento, o indeferimento da op��o ou a exclus�o de of�cio, observados os dispositivos legais atinentes aos processos administrativos fiscais desse ente.</span>]]>
5063 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art39�1"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� 1<u><sup>o</sup></u> ; O Munic�pio poder�, mediante conv�nio, transferir a atribui��o de julgamento exclusivamente ao respectivo Estado em que se localiza.</span></font></p>]]>
5064 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art39�1"> </a> </font></span>]]>
5065 <![CDATA[<span style="color:black">� 1<u><sup>o</sup></u> ; O Munic�pio poder�, mediante conv�nio, transferir a atribui��o de julgamento exclusivamente ao respectivo Estado em que se localiza.</span>]]>
5068 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art39�2"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� 2<u><sup>o</sup></u> ;No caso em que o contribuinte do Simples Nacional exer�a atividades inclu�das no campo de incid�ncia do ICMS e do ISS e seja apurada omiss�o de receita de que n�o se consiga identificar a origem, a autua��o ser� feita utilizando a maior al�quota prevista nesta Lei Complementar, e a parcela autuada que n�o seja correspondente aos tributos e contribui��es federais ser� rateada entre Estados e Munic�pios ou Distrito Federal.</span></font></p>]]>
5069 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art39�2"> </a> </font></span>]]>
5070 <![CDATA[<span style="color:black">� 2<u><sup>o</sup></u> ;No caso em que o contribuinte do Simples Nacional exer�a atividades inclu�das no campo de incid�ncia do ICMS e do ISS e seja apurada omiss�o de receita de que n�o se consiga identificar a origem, a autua��o ser� feita utilizando a maior al�quota prevista nesta Lei Complementar, e a parcela autuada que n�o seja correspondente aos tributos e contribui��es federais ser� rateada entre Estados e Munic�pios ou Distrito Federal.</span>]]>
5077 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art39�3"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� 3<u><sup>o</sup></u> ; Na hip�tese referida no � 2<u><sup>o</sup></u> deste artigo, o julgamento caber� ao Estado ou ao Distrito Federal.</span></font></p>]]>
5078 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art39�3"> </a> </font></span>]]>
5079 <![CDATA[<span style="color:black">� 3<u><sup>o</sup></u> ; Na hip�tese referida no � 2<u><sup>o</sup></u> deste artigo, o julgamento caber� ao Estado ou ao Distrito Federal.</span>]]>
5082 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art39�4"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� ;4<s>�</s> ; ;A intima��o eletr�nica dos atos do contencioso administrativo observar� o disposto nos </span></font> <span style="font-family: Arial; color: black"><font size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art16">�� 1<u><sup>o</sup></u>-A a 1<u><sup>o</sup></u>-D do art. 16</a>.</font></span></p>]]>
5083 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art39�4"> </a> </font></span>]]>
5084 <![CDATA[<span style="color:black">� ;4<s>�</s> ; ;A intima��o eletr�nica dos atos do contencioso administrativo observar� o disposto nos </span>]]>
5086 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art16">�� 1<u><sup>o</sup></u>-A a 1<u><sup>o</sup></u>-D do art. 16</a>.</font></span>]]>
5087 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art39�5"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� ;5<s>�</s> ; ;A impugna��o relativa ao indeferimento da op��o ou � exclus�o poder� ser decidida em �rg�o diverso do previsto no <b>caput</b>, na forma estabelecida pela respectiva administra��o tribut�ria.</span></font></p>]]>
5088 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art39�5"> </a> </font></span>]]>
5089 <![CDATA[<span style="color:black">� ;5<s>�</s> ; ;A impugna��o relativa ao indeferimento da op��o ou � exclus�o poder� ser decidida em �rg�o diverso do previsto no <b>caput</b>, na forma estabelecida pela respectiva administra��o tribut�ria.</span>]]>
5093 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art39�6"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� ;6<s>�</s> ; ;Na hip�tese prevista no � 5<u><sup>o</sup></u>, o CGSN poder� disciplinar procedimentos e prazos, bem como, no processo de exclus�o, prever efeito suspensivo na hip�tese de apresenta��o de impugna��o, defesa ou recurso.</span></font></p>]]>
5094 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art39�6"> </a> </font></span>]]>
5095 <![CDATA[<span style="color:black">� ;6<s>�</s> ; ;Na hip�tese prevista no � 5<u><sup>o</sup></u>, o CGSN poder� disciplinar procedimentos e prazos, bem como, no processo de exclus�o, prever efeito suspensivo na hip�tese de apresenta��o de impugna��o, defesa ou recurso.</span>]]>
5099 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art40"></a>Art. 40. ; As consultas relativas ao Simples Nacional ser�o solucionadas pela Secretaria da Receita Federal, salvo quando se referirem a tributos e contribui��es de compet�ncia estadual ou municipal, que ser�o solucionadas conforme a respectiva compet�ncia tribut�ria, na forma disciplinada pelo Comit� Gestor.</span></font></p>]]>
5100 <![CDATA[<span style="color:black"><a name="art40"></a>Art. 40. ; As consultas relativas ao Simples Nacional ser�o solucionadas pela Secretaria da Receita Federal, salvo quando se referirem a tributos e contribui��es de compet�ncia estadual ou municipal, que ser�o solucionadas conforme a respectiva compet�ncia tribut�ria, na forma disciplinada pelo Comit� Gestor.</span>]]>
5105 <![CDATA[<h2 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Se��o XIII</span></b></font></h2>]]>
5106 <![CDATA[<span style="color:black">Se��o XIII</span>]]>
5107 <![CDATA[<h2 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Do Processo Judicial</span></b></font></h2>]]>
5108 <![CDATA[<span style="color:black">Do Processo Judicial</span>]]>
5109 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art41"></a>Art. 41. ; Os processos relativos a impostos e contribui��es abrangidos pelo Simples Nacional ser�o ajuizados em face da Uni�o, que ser� representada em ju�zo pela Procuradoria-Geral da Fazenda Nacional, observado o disposto no � 5<s>�</s> deste artigo.</span></font></p>]]>
5110 <![CDATA[<span style="color:black"><a name="art41"></a>Art. 41. ; Os processos relativos a impostos e contribui��es abrangidos pelo Simples Nacional ser�o ajuizados em face da Uni�o, que ser� representada em ju�zo pela Procuradoria-Geral da Fazenda Nacional, observado o disposto no � 5<s>�</s> deste artigo.</span>]]>
5115 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art41�1"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� 1<u><sup>o</sup></u> ; Os Estados, Distrito Federal e Munic�pios prestar�o aux�lio � Procuradoria-Geral da Fazenda Nacional, em rela��o aos tributos de sua compet�ncia, na forma a ser disciplinada por ato do Comit� Gestor.</span></font></p>]]>
5116 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art41�1"> </a> </font></span>]]>
5117 <![CDATA[<span style="color:black">� 1<u><sup>o</sup></u> ; Os Estados, Distrito Federal e Munic�pios prestar�o aux�lio � Procuradoria-Geral da Fazenda Nacional, em rela��o aos tributos de sua compet�ncia, na forma a ser disciplinada por ato do Comit� Gestor.</span>]]>
5121 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art41�2"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� ;2<s>�</s> ; ;Os cr�ditos tribut�rios oriundos da aplica��o desta Lei Complementar ser�o apurados, inscritos em D�vida Ativa da Uni�o e cobrados judicialmente pela Procuradoria-Geral da Fazenda Nacional, observado o disposto no inciso V do � 5<s>�</s> deste artigo.</span></font></p>]]>
5122 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art41�2"> </a> </font></span>]]>
5123 <![CDATA[<span style="color:black">� ;2<s>�</s> ; ;Os cr�ditos tribut�rios oriundos da aplica��o desta Lei Complementar ser�o apurados, inscritos em D�vida Ativa da Uni�o e cobrados judicialmente pela Procuradoria-Geral da Fazenda Nacional, observado o disposto no inciso V do � 5<s>�</s> deste artigo.</span>]]>
5128 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art41�3"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� 3<u><sup>o</sup></u> ; Mediante conv�nio, a Procuradoria-Geral da Fazenda Nacional poder� delegar aos Estados e Munic�pios a inscri��o em d�vida ativa estadual e municipal e a cobran�a judicial dos tributos estaduais e municipais a que se refere esta Lei Complementar.</span></font></p>]]>
5129 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art41�3"> </a> </font></span>]]>
5130 <![CDATA[<span style="color:black">� 3<u><sup>o</sup></u> ; Mediante conv�nio, a Procuradoria-Geral da Fazenda Nacional poder� delegar aos Estados e Munic�pios a inscri��o em d�vida ativa estadual e municipal e a cobran�a judicial dos tributos estaduais e municipais a que se refere esta Lei Complementar.</span>]]>
5135 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art41�4"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� ;4<u><sup>o</sup></u> ; ;Aplica-se o disposto neste artigo aos impostos e contribui��es que n�o tenham sido recolhidos resultantes das informa��es prestadas:</span></font></p>]]>
5136 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art41�4"> </a> </font></span>]]>
5137 <![CDATA[<span style="color:black">� ;4<u><sup>o</sup></u> ; ;Aplica-se o disposto neste artigo aos impostos e contribui��es que n�o tenham sido recolhidos resultantes das informa��es prestadas:</span>]]>
5140 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art41�4i"></a>I - no sistema eletr�nico de c�lculo dos valores devidos no Simples Nacional de que trata o <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art18">� 15 do art. 18</a>; ;</font></span></p>]]>
5141 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art41�4i"></a>I - no sistema eletr�nico de c�lculo dos valores devidos no Simples Nacional de que trata o <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art18">� 15 do art. 18</a>; ;</font></span>]]>
5146 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art41�4ii"></a>II - na declara��o a que se refere o <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art25">art. 25</a>. ;</font></span></p>]]>
5147 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art41�4ii"></a>II - na declara��o a que se refere o <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art25">art. 25</a>. ;</font></span>]]>
5150 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"><a name="art41�5"> </a>� 5<s>�</s> ; Excetuam-se do disposto no <b>caput</b> deste artigo:</font></span></p>]]>
5151 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art41�5"> </a>� 5<s>�</s> ; Excetuam-se do disposto no <b>caput</b> deste artigo:</font></span>]]>
5154 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art41�5i"></a>I ;- ;os mandados de seguran�a nos quais se impugnem atos de autoridade coatora pertencente a Estado, Distrito Federal ou Munic�pio;</font></span></p>]]>
5155 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art41�5i"></a>I ;- ;os mandados de seguran�a nos quais se impugnem atos de autoridade coatora pertencente a Estado, Distrito Federal ou Munic�pio;</font></span>]]>
5159 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art41�5ii"></a>II ;- ;as a��es que tratem exclusivamente de tributos de compet�ncia dos Estados, do Distrito Federal ou dos Munic�pios, as quais ser�o propostas em face desses entes federativos, representados em ju�zo por suas respectivas procuradorias;</font></span></p>]]>
5160 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art41�5ii"></a>II ;- ;as a��es que tratem exclusivamente de tributos de compet�ncia dos Estados, do Distrito Federal ou dos Munic�pios, as quais ser�o propostas em face desses entes federativos, representados em ju�zo por suas respectivas procuradorias;</font></span>]]>
5165 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art41�5iii"></a>III ;- ;as a��es promovidas na hip�tese de celebra��o do conv�nio de que trata o � 3<s>�</s> deste artigo;</font></span></p>]]>
5166 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art41�5iii"></a>III ;- ;as a��es promovidas na hip�tese de celebra��o do conv�nio de que trata o � 3<s>�</s> deste artigo;</font></span>]]>
5170 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art41�5iv"></a>IV - o cr�dito tribut�rio decorrente de auto de infra��o lavrado exclusivamente em face de descumprimento de obriga��o acess�ria, observado o disposto no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art33">� 1<u><sup>o</sup></u>-D do art. 33</a>;</font></span></p>]]>
5171 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art41�5iv"></a>IV - o cr�dito tribut�rio decorrente de auto de infra��o lavrado exclusivamente em face de descumprimento de obriga��o acess�ria, observado o disposto no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art33">� 1<u><sup>o</sup></u>-D do art. 33</a>;</font></span>]]>
5176 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black; text-decoration:line-through"><font size="2"> <a name="art41�5v"></a>V - o cr�dito tribut�rio relativo ao ICMS e ao ISS de que trata o <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art18a">� 16 do art. 18-A</a>.</font></span></p>]]>
5177 <![CDATA[<span style="font-family: Arial; color: black; text-decoration:line-through"><font size="2"> <a name="art41�5v"></a>V - o cr�dito tribut�rio relativo ao ICMS e ao ISS de que trata o <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art18a">� 16 do art. 18-A</a>.</font></span>]]>
5180 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art41�5v."></a>V ;- ;o cr�dito tribut�rio relativo ao ICMS e ao ISS de que tratam as al�neas <i> b</i><b> </b>e <i>c</i><b> </b>do inciso V do � 3<u><sup>o</sup></u> do art. 18-A desta Lei Complementar. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
5181 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art41�5v."></a>V ;- ;o cr�dito tribut�rio relativo ao ICMS e ao ISS de que tratam as al�neas <i> b</i><b> </b>e <i>c</i><b> </b>do inciso V do � 3<u><sup>o</sup></u> do art. 18-A desta Lei Complementar. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
5187 <![CDATA[<h1 align="center" style="margin-top: 0; margin-bottom: 0"> <font face="Arial" size="2"> <span style="color:black;font-weight:normal; text-decoration:line-through"> <a name="capitulov"></a>CAP�TULO V</span></font></h1>]]>
5189 <![CDATA[<span style="color:black;font-weight:normal; text-decoration:line-through"> <a name="capitulov"></a>CAP�TULO V</span>]]>
5191 <![CDATA[<h1 align="center" style="margin-top: 0; margin-bottom: 0"> <font face="Arial" size="2"> <span style="color:black;font-weight:normal; text-decoration:line-through">DO ACESSO AOS MERCADOS</span></font></h1>]]>
5193 <![CDATA[<span style="color:black;font-weight:normal; text-decoration:line-through">DO ACESSO AOS MERCADOS</span>]]>
5195 <![CDATA[<h2 align="center" style="margin-top: 0; margin-bottom: 0"> <font face="Arial" size="2"><b> <span style="color:black; text-decoration:line-through"> <a name="capitulovsecaounica"></a>Se��o �nica</span></b></font></h2>]]>
5197 <![CDATA[<span style="color:black; text-decoration:line-through"> <a name="capitulovsecaounica"></a>Se��o �nica</span>]]>
5199 <![CDATA[<h2 align="center" style="margin-top: 0; margin-bottom: 0"> <font face="Arial" size="2"><b> <span style="color:black; text-decoration:line-through">Das Aquisi��es P�blicas</span></b></font></h2>]]>
5201 <![CDATA[<span style="color:black; text-decoration:line-through">Das Aquisi��es P�blicas</span>]]>
5202 <![CDATA[<p align="center" style="margin-top: 20px; margin-bottom: 20px"> <font face="Arial" size="2"><span style="color: black"> <a name="capitulov."></a>CAP�TULO V<br> </span></font><span style="font-family: Arial; color: black"> <font size="2"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
5203 <![CDATA[<span style="color: black"> <a name="capitulov."></a>CAP�TULO V<br> </span>]]>
5205 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
5208 <![CDATA[<p align="center" style="margin-top: 20px; margin-bottom: 20px"> <font face="Arial" size="2"><span style="color: black">DO ACESSO AOS MERCADOS</span></font></p>]]>
5209 <![CDATA[<span style="color: black">DO ACESSO AOS MERCADOS</span>]]>
5211 <![CDATA[<p align="center" style="margin-top: 20px; margin-bottom: 20px"> <font face="Arial" size="2"><b><span style="color: black"> <a name="capitulovsecaoi"></a>Se��o I</span></b></font></p>]]>
5212 <![CDATA[<span style="color: black"> <a name="capitulovsecaoi"></a>Se��o I</span>]]>
5214 <![CDATA[<p align="center" style="margin-top: 20px; margin-bottom: 20px"> <font face="Arial" size="2"><b><span style="color: black">Das Aquisi��es P�blicas</span></b></font></p>]]>
5215 <![CDATA[<span style="color: black">Das Aquisi��es P�blicas</span>]]>
5217 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art42"></a>Art. 42. ; Nas licita��es p�blicas, a comprova��o de regularidade fiscal das microempresas e empresas de pequeno porte somente ser� exigida para efeito de assinatura do contrato.</span></font></p>]]>
5218 <![CDATA[<span style="color:black"><a name="art42"></a>Art. 42. ; Nas licita��es p�blicas, a comprova��o de regularidade fiscal das microempresas e empresas de pequeno porte somente ser� exigida para efeito de assinatura do contrato.</span>]]>
5221 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art43"></a>Art. 43. ; As microempresas e empresas de pequeno porte, por ocasi�o da participa��o em certames licitat�rios, dever�o apresentar toda a documenta��o exigida para efeito de comprova��o de regularidade fiscal, mesmo que esta apresente alguma restri��o.</span></font></p>]]>
5222 <![CDATA[<span style="color:black"><a name="art43"></a>Art. 43. ; As microempresas e empresas de pequeno porte, por ocasi�o da participa��o em certames licitat�rios, dever�o apresentar toda a documenta��o exigida para efeito de comprova��o de regularidade fiscal, mesmo que esta apresente alguma restri��o.</span>]]>
5226 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <strike> <span style="font-family: Arial; color: black"><font size="2"><a name="art43�1"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� 1<u><sup>o</sup></u> ; Havendo alguma restri��o na comprova��o da regularidade fiscal, ser� assegurado o prazo de 2 (dois) dias �teis, cujo termo inicial corresponder� ao momento em que o proponente for declarado o vencedor do certame, prorrog�veis por igual per�odo, a crit�rio da Administra��o P�blica, para a regulariza��o da documenta��o, pagamento ou parcelamento do d�bito, e emiss�o de eventuais certid�es negativas ou positivas com efeito de certid�o negativa.</span></font></strike></p>]]>
5228 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art43�1"> </a> </font></span>]]>
5229 <![CDATA[<span style="color:black">� 1<u><sup>o</sup></u> ; Havendo alguma restri��o na comprova��o da regularidade fiscal, ser� assegurado o prazo de 2 (dois) dias �teis, cujo termo inicial corresponder� ao momento em que o proponente for declarado o vencedor do certame, prorrog�veis por igual per�odo, a crit�rio da Administra��o P�blica, para a regulariza��o da documenta��o, pagamento ou parcelamento do d�bito, e emiss�o de eventuais certid�es negativas ou positivas com efeito de certid�o negativa.</span>]]>
5236 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art43�1."></a>� ;1<u><sup>o</sup></u> ;Havendo alguma restri��o na comprova��o da regularidade fiscal, ser� assegurado o prazo de 5 (cinco) dias �teis, cujo termo inicial corresponder� ao momento em que o proponente for declarado o vencedor do certame, prorrog�vel por igual per�odo, a crit�rio da administra��o p�blica, para a regulariza��o da documenta��o, pagamento ou parcelamento do d�bito e emiss�o de eventuais certid�es negativas ou positivas com efeito de certid�o negativa. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
5237 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art43�1."></a>� ;1<u><sup>o</sup></u> ;Havendo alguma restri��o na comprova��o da regularidade fiscal, ser� assegurado o prazo de 5 (cinco) dias �teis, cujo termo inicial corresponder� ao momento em que o proponente for declarado o vencedor do certame, prorrog�vel por igual per�odo, a crit�rio da administra��o p�blica, para a regulariza��o da documenta��o, pagamento ou parcelamento do d�bito e emiss�o de eventuais certid�es negativas ou positivas com efeito de certid�o negativa. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
5247 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art43�2"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� 2<u><sup>o</sup></u> ; A n�o-regulariza��o da documenta��o, no prazo previsto no � 1<u><sup>o</sup></u> deste artigo, implicar� decad�ncia do direito � contrata��o, sem preju�zo das san��es previstas no <span class="MsoHyperlink">art. 81 da Lei n<sup>o</sup> 8.666, de 21 de junho de 1993</span>, sendo facultado � Administra��o convocar os licitantes remanescentes, na ordem de classifica��o, para a assinatura do contrato, ou revogar a licita��o.</span></font></p>]]>
5248 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art43�2"> </a> </font></span>]]>
5249 <![CDATA[<span style="color:black">� 2<u><sup>o</sup></u> ; A n�o-regulariza��o da documenta��o, no prazo previsto no � 1<u><sup>o</sup></u> deste artigo, implicar� decad�ncia do direito � contrata��o, sem preju�zo das san��es previstas no <span class="MsoHyperlink">art. 81 da Lei n<sup>o</sup> 8.666, de 21 de junho de 1993</span>, sendo facultado � Administra��o convocar os licitantes remanescentes, na ordem de classifica��o, para a assinatura do contrato, ou revogar a licita��o.</span>]]>
5256 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art44"></a>Art. 44. ; Nas licita��es ser� assegurada, como crit�rio de desempate, prefer�ncia de contrata��o para as microempresas e empresas de pequeno porte.</span></font></p>]]>
5257 <![CDATA[<span style="color:black"><a name="art44"></a>Art. 44. ; Nas licita��es ser� assegurada, como crit�rio de desempate, prefer�ncia de contrata��o para as microempresas e empresas de pequeno porte.</span>]]>
5260 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art44�1"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� 1<u><sup>o</sup></u> ; Entende-se por empate aquelas situa��es em que as propostas apresentadas pelas microempresas e empresas de pequeno porte sejam iguais ou at� 10% (dez por cento) superiores � proposta mais bem classificada.</span></font></p>]]>
5261 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art44�1"> </a> </font></span>]]>
5262 <![CDATA[<span style="color:black">� 1<u><sup>o</sup></u> ; Entende-se por empate aquelas situa��es em que as propostas apresentadas pelas microempresas e empresas de pequeno porte sejam iguais ou at� 10% (dez por cento) superiores � proposta mais bem classificada.</span>]]>
5266 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art44�2"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� 2<u><sup>o</sup></u> ; Na modalidade de preg�o, o intervalo percentual estabelecido no � 1<u><sup>o</sup></u> deste artigo ser� de at� 5% (cinco por cento) superior ao melhor pre�o.</span></font></p>]]>
5267 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art44�2"> </a> </font></span>]]>
5268 <![CDATA[<span style="color:black">� 2<u><sup>o</sup></u> ; Na modalidade de preg�o, o intervalo percentual estabelecido no � 1<u><sup>o</sup></u> deste artigo ser� de at� 5% (cinco por cento) superior ao melhor pre�o.</span>]]>
5271 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"><a name="art45"> </a>Art. 45. Para efeito do disposto no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art44">art. 44 desta Lei Complementar</a>, ocorrendo o empate, proceder-se-� da seguinte forma:</font></span></p>]]>
5272 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art45"> </a>Art. 45. Para efeito do disposto no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art44">art. 44 desta Lei Complementar</a>, ocorrendo o empate, proceder-se-� da seguinte forma:</font></span>]]>
5276 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"><a name="art45i"> </a>I - a microempresa ou empresa de pequeno porte mais bem classificada poder� apresentar proposta de pre�o inferior �quela considerada vencedora do certame, situa��o em que ser� adjudicado em seu favor o objeto licitado;</font></span></p>]]>
5277 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art45i"> </a>I - a microempresa ou empresa de pequeno porte mais bem classificada poder� apresentar proposta de pre�o inferior �quela considerada vencedora do certame, situa��o em que ser� adjudicado em seu favor o objeto licitado;</font></span>]]>
5282 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"><a name="art45ii"> </a>II - n�o ocorrendo a contrata��o da microempresa ou empresa de pequeno porte, na forma do inciso I do <b>caput </b>deste artigo, ser�o convocadas as remanescentes que porventura se enquadrem na hip�tese dos <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art44">�� 1<u><sup>o</sup></u> e 2<u><sup>o</sup></u> do art. 44 desta Lei Complementar</a>, na ordem classificat�ria, para o exerc�cio do mesmo direito;</font></span></p>]]>
5283 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art45ii"> </a>II - n�o ocorrendo a contrata��o da microempresa ou empresa de pequeno porte, na forma do inciso I do <b>caput </b>deste artigo, ser�o convocadas as remanescentes que porventura se enquadrem na hip�tese dos <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art44">�� 1<u><sup>o</sup></u> e 2<u><sup>o</sup></u> do art. 44 desta Lei Complementar</a>, na ordem classificat�ria, para o exerc�cio do mesmo direito;</font></span>]]>
5290 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art45iii"></a>III - no caso de equival�ncia dos valores apresentados pelas microempresas e empresas de pequeno porte que se encontrem nos intervalos estabelecidos nos <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art44">�� 1<u><sup>o</sup></u> e 2<u><sup>o</sup></u> do art. 44 desta Lei Complementar</a>, ser� realizado sorteio entre elas para que se identifique aquela que primeiro poder� apresentar melhor oferta.</font></span></p>]]>
5291 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art45iii"></a>III - no caso de equival�ncia dos valores apresentados pelas microempresas e empresas de pequeno porte que se encontrem nos intervalos estabelecidos nos <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art44">�� 1<u><sup>o</sup></u> e 2<u><sup>o</sup></u> do art. 44 desta Lei Complementar</a>, ser� realizado sorteio entre elas para que se identifique aquela que primeiro poder� apresentar melhor oferta.</font></span>]]>
5298 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art45�1"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� 1<u><sup>o</sup></u> ; Na hip�tese da n�o-contrata��o nos termos previstos no <b>caput</b> deste artigo, o objeto licitado ser� adjudicado em favor da proposta originalmente vencedora do certame.</span></font></p>]]>
5299 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art45�1"> </a> </font></span>]]>
5300 <![CDATA[<span style="color:black">� 1<u><sup>o</sup></u> ; Na hip�tese da n�o-contrata��o nos termos previstos no <b>caput</b> deste artigo, o objeto licitado ser� adjudicado em favor da proposta originalmente vencedora do certame.</span>]]>
5304 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art45�2"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� 2<u><sup>o</sup></u> ; O disposto neste artigo somente se aplicar� quando a melhor oferta inicial n�o tiver sido apresentada por microempresa ou empresa de pequeno porte.</span></font></p>]]>
5305 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art45�2"> </a> </font></span>]]>
5306 <![CDATA[<span style="color:black">� 2<u><sup>o</sup></u> ; O disposto neste artigo somente se aplicar� quando a melhor oferta inicial n�o tiver sido apresentada por microempresa ou empresa de pequeno porte.</span>]]>
5309 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art45�3"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� 3<u><sup>o</sup></u> ; No caso de preg�o, a microempresa ou empresa de pequeno porte mais bem classificada ser� convocada para apresentar nova proposta no prazo m�ximo de 5 (cinco) minutos ap�s o encerramento dos lances, sob pena de preclus�o.</span></font></p>]]>
5310 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art45�3"> </a> </font></span>]]>
5311 <![CDATA[<span style="color:black">� 3<u><sup>o</sup></u> ; No caso de preg�o, a microempresa ou empresa de pequeno porte mais bem classificada ser� convocada para apresentar nova proposta no prazo m�ximo de 5 (cinco) minutos ap�s o encerramento dos lances, sob pena de preclus�o.</span>]]>
5315 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art46"></a>Art. 46. ; A microempresa e a empresa de pequeno porte titular de direitos credit�rios decorrentes de empenhos liquidados por �rg�os e entidades da Uni�o, Estados, Distrito Federal e Munic�pio n�o pagos em at� 30 (trinta) dias contados da data de liquida��o poder�o emitir c�dula de cr�dito microempresarial.</span></font></p>]]>
5316 <![CDATA[<span style="color:black"><a name="art46"></a>Art. 46. ; A microempresa e a empresa de pequeno porte titular de direitos credit�rios decorrentes de empenhos liquidados por �rg�os e entidades da Uni�o, Estados, Distrito Federal e Munic�pio n�o pagos em at� 30 (trinta) dias contados da data de liquida��o poder�o emitir c�dula de cr�dito microempresarial.</span>]]>
5321 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color:black; text-decoration:line-through"><a name="art46p"></a>Par�grafo �nico. ; A c�dula de cr�dito microempresarial � t�tulo de cr�dito regido, subsidiariamente, pela legisla��o prevista para as c�dulas de cr�dito comercial, tendo como lastro o empenho do poder p�blico, cabendo ao Poder Executivo sua regulamenta��o no prazo de 180 (cento e oitenta) dias a contar da publica��o desta Lei Complementar.</span><span style="color:black"> ; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art16">(Revogado pela Lei Complementar n� 147, de 2014)</a></span></font></p>]]>
5323 <![CDATA[<span style="color:black; text-decoration:line-through"><a name="art46p"></a>Par�grafo �nico. ; A c�dula de cr�dito microempresarial � t�tulo de cr�dito regido, subsidiariamente, pela legisla��o prevista para as c�dulas de cr�dito comercial, tendo como lastro o empenho do poder p�blico, cabendo ao Poder Executivo sua regulamenta��o no prazo de 180 (cento e oitenta) dias a contar da publica��o desta Lei Complementar.</span>]]>
5327 <![CDATA[<span style="color:black"> ; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art16">(Revogado pela Lei Complementar n� 147, de 2014)</a></span>]]>
5329 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color:black; text-decoration:line-through"><a name="art47"></a>Art. 47. ; Nas contrata��es p�blicas da Uni�o, dos Estados e dos Munic�pios, poder� ser concedido tratamento diferenciado e simplificado para as microempresas e empresas de pequeno porte objetivando a promo��o do desenvolvimento econ�mico e social no �mbito municipal e regional, a amplia��o da efici�ncia das pol�ticas p�blicas e o incentivo � inova��o tecnol�gica, desde que previsto e regulamentado na legisla��o do respectivo ente.</span></font></p>]]>
5331 <![CDATA[<span style="color:black; text-decoration:line-through"><a name="art47"></a>Art. 47. ; Nas contrata��es p�blicas da Uni�o, dos Estados e dos Munic�pios, poder� ser concedido tratamento diferenciado e simplificado para as microempresas e empresas de pequeno porte objetivando a promo��o do desenvolvimento econ�mico e social no �mbito municipal e regional, a amplia��o da efici�ncia das pol�ticas p�blicas e o incentivo � inova��o tecnol�gica, desde que previsto e regulamentado na legisla��o do respectivo ente.</span>]]>
5338 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art47."></a>Art. ;47. ;Nas contrata��es p�blicas da administra��o direta e indireta, aut�rquica e fundacional, federal, estadual e municipal, dever� ser concedido tratamento diferenciado e simplificado para as microempresas e empresas de pequeno porte objetivando a promo��o do desenvolvimento econ�mico e social no �mbito municipal e regional, a amplia��o da efici�ncia das pol�ticas p�blicas e o incentivo � inova��o tecnol�gica. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
5339 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art47."></a>Art. ;47. ;Nas contrata��es p�blicas da administra��o direta e indireta, aut�rquica e fundacional, federal, estadual e municipal, dever� ser concedido tratamento diferenciado e simplificado para as microempresas e empresas de pequeno porte objetivando a promo��o do desenvolvimento econ�mico e social no �mbito municipal e regional, a amplia��o da efici�ncia das pol�ticas p�blicas e o incentivo � inova��o tecnol�gica. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
5349 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art47p"></a>Par�grafo ;�nico. ;No que diz respeito �s compras p�blicas, enquanto n�o sobrevier legisla��o estadual, municipal ou regulamento espec�fico de cada �rg�o mais favor�vel � microempresa e empresa de pequeno porte, aplica-se a legisla��o federal. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
5350 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art47p"></a>Par�grafo ;�nico. ;No que diz respeito �s compras p�blicas, enquanto n�o sobrevier legisla��o estadual, municipal ou regulamento espec�fico de cada �rg�o mais favor�vel � microempresa e empresa de pequeno porte, aplica-se a legisla��o federal. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
5357 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"> <span style="color:black; text-decoration:line-through"><a name="art48"></a>Art. 48. ; Para o cumprimento do disposto no art. 47 desta Lei Complementar, a administra��o p�blica poder� realizar processo licitat�rio:</span></font></p>]]>
5359 <![CDATA[<span style="color:black; text-decoration:line-through"><a name="art48"></a>Art. 48. ; Para o cumprimento do disposto no art. 47 desta Lei Complementar, a administra��o p�blica poder� realizar processo licitat�rio:</span>]]>
5362 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art48."></a>Art. 48. ;Para o cumprimento do disposto no art. 47 desta Lei Complementar, a administra��o p�blica: ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
5363 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art48."></a>Art. 48. ;Para o cumprimento do disposto no art. 47 desta Lei Complementar, a administra��o p�blica: ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
5368 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"> <span style="color:black; text-decoration:line-through"><a name="art48i"></a>I - destinado exclusivamente � participa��o de microempresas e empresas de pequeno porte nas contrata��es cujo valor seja de at� R$ 80.000,00 (oitenta mil reais);</span></font></p>]]>
5370 <![CDATA[<span style="color:black; text-decoration:line-through"><a name="art48i"></a>I - destinado exclusivamente � participa��o de microempresas e empresas de pequeno porte nas contrata��es cujo valor seja de at� R$ 80.000,00 (oitenta mil reais);</span>]]>
5373 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art48i."></a>I ;- ;dever� realizar processo licitat�rio destinado exclusivamente � participa��o de microempresas e empresas de pequeno porte nos itens de contrata��o cujo valor seja de at� R$ 80.000,00 (oitenta mil reais); ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
5374 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art48i."></a>I ;- ;dever� realizar processo licitat�rio destinado exclusivamente � participa��o de microempresas e empresas de pequeno porte nos itens de contrata��o cujo valor seja de at� R$ 80.000,00 (oitenta mil reais); ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
5380 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"> <span style="color:black; text-decoration:line-through"><a name="art48ii"></a>II - em que seja exigida dos licitantes a subcontrata��o de microempresa ou de empresa de pequeno porte, desde que o percentual m�ximo do objeto a ser subcontratado n�o exceda a 30% (trinta por cento) do total licitado;</span></font></p>]]>
5382 <![CDATA[<span style="color:black; text-decoration:line-through"><a name="art48ii"></a>II - em que seja exigida dos licitantes a subcontrata��o de microempresa ou de empresa de pequeno porte, desde que o percentual m�ximo do objeto a ser subcontratado n�o exceda a 30% (trinta por cento) do total licitado;</span>]]>
5386 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art48ii."></a>II ;- ;poder�, em rela��o aos processos licitat�rios destinados � aquisi��o de obras e servi�os, exigir dos licitantes a subcontrata��o de microempresa ou empresa de pequeno porte; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
5387 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art48ii."></a>II ;- ;poder�, em rela��o aos processos licitat�rios destinados � aquisi��o de obras e servi�os, exigir dos licitantes a subcontrata��o de microempresa ou empresa de pequeno porte; ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
5392 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color:black; text-decoration:line-through"><a name="art48iii"></a>III - em que se estabele�a cota de at� 25% (vinte e cinco por cento) do objeto para a contrata��o de microempresas e empresas de pequeno porte, em certames para a aquisi��o de bens e servi�os de natureza divis�vel.</span></font></p>]]>
5394 <![CDATA[<span style="color:black; text-decoration:line-through"><a name="art48iii"></a>III - em que se estabele�a cota de at� 25% (vinte e cinco por cento) do objeto para a contrata��o de microempresas e empresas de pequeno porte, em certames para a aquisi��o de bens e servi�os de natureza divis�vel.</span>]]>
5398 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <a name="art48iii."></a> <span style="font-family: Arial; color: black"><font size="2">III - dever� estabelecer, em certames para aquisi��o de bens de natureza divis�vel, cota de at� 25% (vinte e cinco por cento) do objeto para a contrata��o de microempresas e empresas de pequeno porte. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
5400 <![CDATA[<span style="font-family: Arial; color: black"><font size="2">III - dever� estabelecer, em certames para aquisi��o de bens de natureza divis�vel, cota de at� 25% (vinte e cinco por cento) do objeto para a contrata��o de microempresas e empresas de pequeno porte. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
5405 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <strike> <span style="font-family: Arial; color: black"><font size="2"><a name="art48�1"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� 1<u><sup>o</sup></u> ; O valor licitado por meio do disposto neste artigo n�o poder� exceder a 25% (vinte e cinco por cento) do total licitado em cada ano civil.</span></font></strike></p>]]>
5407 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art48�1"> </a> </font></span>]]>
5408 <![CDATA[<span style="color:black">� 1<u><sup>o</sup></u> ; O valor licitado por meio do disposto neste artigo n�o poder� exceder a 25% (vinte e cinco por cento) do total licitado em cada ano civil.</span>]]>
5411 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font size="2"> <span style="font-family: Arial; color: black"><a name="art48�1."></a>� ;1<u><sup>o</sup></u> ;(</span><span style="color: black"><font face="Arial"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art16">Revogado</a></font></span><span style="font-family: Arial; color: black">).</span></font><span style="font-family: Arial; color: black"><font size="2"> ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
5413 <![CDATA[<span style="font-family: Arial; color: black"><a name="art48�1."></a>� ;1<u><sup>o</sup></u> ;(</span>]]>
5414 <![CDATA[<span style="color: black"><font face="Arial"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art16">Revogado</a></font></span>]]>
5414 <![CDATA[<span style="font-family: Arial; color: black">).</span>]]>
5414 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
5416 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art48�2"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� 2<u><sup>o</sup></u> ; Na hip�tese do inciso II do <b>caput</b> deste artigo, os empenhos e pagamentos do �rg�o ou entidade da administra��o p�blica poder�o ser destinados diretamente �s microempresas e empresas de pequeno porte subcontratadas.</span></font></p>]]>
5417 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art48�2"> </a> </font></span>]]>
5418 <![CDATA[<span style="color:black">� 2<u><sup>o</sup></u> ; Na hip�tese do inciso II do <b>caput</b> deste artigo, os empenhos e pagamentos do �rg�o ou entidade da administra��o p�blica poder�o ser destinados diretamente �s microempresas e empresas de pequeno porte subcontratadas.</span>]]>
5422 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art48�3"></a>� 3<u><sup>o</sup></u> ;Os benef�cios referidos no <b>caput</b> deste artigo poder�o, justificadamente, estabelecer a prioridade de contrata��o para as microempresas e empresas de pequeno porte sediadas local ou regionalmente, at� o limite de 10% (dez por cento) do melhor pre�o v�lido. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
5423 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art48�3"></a>� 3<u><sup>o</sup></u> ;Os benef�cios referidos no <b>caput</b> deste artigo poder�o, justificadamente, estabelecer a prioridade de contrata��o para as microempresas e empresas de pequeno porte sediadas local ou regionalmente, at� o limite de 10% (dez por cento) do melhor pre�o v�lido. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
5430 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"><a name="art49"> </a>Art. 49. N�o se aplica o disposto nos <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art47">arts. 47 e 48 desta Lei Complementar</a> quando:</font></span></p>]]>
5431 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art49"> </a>Art. 49. N�o se aplica o disposto nos <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art47">arts. 47 e 48 desta Lei Complementar</a> quando:</font></span>]]>
5434 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black; text-decoration:line-through"><font size="2"> <a name="art49i"></a>I - os crit�rios de tratamento diferenciado e simplificado para as microempresas e empresas de pequeno porte n�o forem expressamente previstos no instrumento convocat�rio;</font></span></p>]]>
5435 <![CDATA[<span style="font-family: Arial; color: black; text-decoration:line-through"><font size="2"> <a name="art49i"></a>I - os crit�rios de tratamento diferenciado e simplificado para as microempresas e empresas de pequeno porte n�o forem expressamente previstos no instrumento convocat�rio;</font></span>]]>
5439 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <font size="2"> <span style="font-family: Arial; color: black"><a name="art49i."></a>I - (</span><span style="color: black"><font face="Arial"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art16">Revogado</a></font></span><span style="font-family: Arial; color: black">);</span></font><span style="font-family: Arial; color: black"><font size="2"> ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span></p>]]>
5441 <![CDATA[<span style="font-family: Arial; color: black"><a name="art49i."></a>I - (</span>]]>
5442 <![CDATA[<span style="color: black"><font face="Arial"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art16">Revogado</a></font></span>]]>
5442 <![CDATA[<span style="font-family: Arial; color: black">);</span>]]>
5442 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a> ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span>]]>
5445 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"><a name="art49ii"> </a>II - n�o houver um m�nimo de 3 (tr�s) fornecedores competitivos enquadrados como microempresas ou empresas de pequeno porte sediados local ou regionalmente e capazes de cumprir as exig�ncias estabelecidas no instrumento convocat�rio;</font></span></p>]]>
5446 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art49ii"> </a>II - n�o houver um m�nimo de 3 (tr�s) fornecedores competitivos enquadrados como microempresas ou empresas de pequeno porte sediados local ou regionalmente e capazes de cumprir as exig�ncias estabelecidas no instrumento convocat�rio;</font></span>]]>
5451 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art49iii"></a>III - o tratamento diferenciado e simplificado para as microempresas e empresas de pequeno porte n�o for vantajoso para a administra��o p�blica ou representar preju�zo ao conjunto ou complexo do objeto a ser contratado;</font></span></p>]]>
5452 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art49iii"></a>III - o tratamento diferenciado e simplificado para as microempresas e empresas de pequeno porte n�o for vantajoso para a administra��o p�blica ou representar preju�zo ao conjunto ou complexo do objeto a ser contratado;</font></span>]]>
5457 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <strike> <span style="font-family: Arial; color: black"><font size="2"><a name="art49iv"> </a>IV - a licita��o for dispens�vel ou inexig�vel, nos termos dos </font></span> </strike> <font face="Arial" size="2"> <strike> <a href="http://www.planalto.gov.br/ccivil_03/leis/L8666cons.htm#art24">arts. 24</a> e </strike> <a href="http://www.planalto.gov.br/ccivil_03/leis/L8666cons.htm#art25"><strike>25 da Lei n</strike><s>�</s><strike> 8.666, de 21 de junho de 1993.</strike></a></font></p>]]>
5459 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art49iv"> </a>IV - a licita��o for dispens�vel ou inexig�vel, nos termos dos </font></span>]]>
5467 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <font size="2"> <span style="font-family: Arial; color: black"><a name="art49iv."></a>IV ;- ;a licita��o for dispens�vel ou inexig�vel, nos termos dos </span> <font face="Arial"> <a href="http://www.planalto.gov.br/ccivil_03/leis/L8666cons.htm#art24">arts. 24 e 25 da Lei n� 8.666, de 21 de junho de 1993</a></font><span style="font-family: Arial; color: black">, excetuando-se as dispensas tratadas pelos incisos I e II do art. 24 da mesma Lei, nas quais a compra dever� ser feita preferencialmente de microempresas e empresas de pequeno porte, aplicando-se o disposto no inciso I do art. 48.</span></font><span style="font-family: Arial; color: black"><font size="2"> ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
5469 <![CDATA[<span style="font-family: Arial; color: black"><a name="art49iv."></a>IV ;- ;a licita��o for dispens�vel ou inexig�vel, nos termos dos </span>]]>
5472 <![CDATA[<span style="font-family: Arial; color: black">, excetuando-se as dispensas tratadas pelos incisos I e II do art. 24 da mesma Lei, nas quais a compra dever� ser feita preferencialmente de microempresas e empresas de pequeno porte, aplicando-se o disposto no inciso I do art. 48.</span>]]>
5475 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
5477 <![CDATA[<p align="center" style="margin-top: 20px; margin-bottom: 20px"> <font face="Arial" size="2"><b><span style="color: black"> <a name="capitulovsecaoii"></a>Se��o II<br> </span></b></font><b><font face="Arial" size="2"> ;</font></b><span style="font-family: Arial; color: black"><font size="2"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
5478 <![CDATA[<span style="color: black"> <a name="capitulovsecaoii"></a>Se��o II<br> </span>]]>
5480 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
5482 <![CDATA[<p align="center" style="margin-top: 20px; margin-bottom: 20px"> <font face="Arial" size="2"><b><span style="color: black">Acesso ao Mercado Externo</span></b></font></p>]]>
5483 <![CDATA[<span style="color: black">Acesso ao Mercado Externo</span>]]>
5485 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art49a"></a>Art. 49-A. ;A microempresa e a empresa de pequeno porte benefici�rias do SIMPLES usufruir�o de regime de exporta��o que contemplar� procedimentos simplificados de habilita��o, licenciamento, despacho aduaneiro e c�mbio, na forma do regulamento. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
5486 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art49a"></a>Art. 49-A. ;A microempresa e a empresa de pequeno porte benefici�rias do SIMPLES usufruir�o de regime de exporta��o que contemplar� procedimentos simplificados de habilita��o, licenciamento, despacho aduaneiro e c�mbio, na forma do regulamento. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
5494 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art49ap"></a>Par�grafo �nico. ;As pessoas jur�dicas prestadoras de servi�o de log�stica internacional quando contratadas por benefici�rios do SIMPLES est�o autorizadas a realizar atividades relativas a licenciamento administrativo, despacho aduaneiro, consolida��o e desconsolida��o de carga, bem como a contrata��o de seguro, c�mbio, transporte e armazenagem de mercadorias, objeto da presta��o do servi�o, na forma do regulamento. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
5495 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art49ap"></a>Par�grafo �nico. ;As pessoas jur�dicas prestadoras de servi�o de log�stica internacional quando contratadas por benefici�rios do SIMPLES est�o autorizadas a realizar atividades relativas a licenciamento administrativo, despacho aduaneiro, consolida��o e desconsolida��o de carga, bem como a contrata��o de seguro, c�mbio, transporte e armazenagem de mercadorias, objeto da presta��o do servi�o, na forma do regulamento. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
5506 <![CDATA[<h1 align="center" style="margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><span style="color:black;font-weight:normal"> CAP�TULO VI</span></font></h1>]]>
5507 <![CDATA[<span style="color:black;font-weight:normal"> CAP�TULO VI</span>]]>
5509 <![CDATA[<h1 align="center" style="margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><span style="color:black;font-weight:normal">DA SIMPLIFICA��O DAS RELA��ES DE TRABALHO</span></font></h1>]]>
5510 <![CDATA[<span style="color:black;font-weight:normal">DA SIMPLIFICA��O DAS RELA��ES DE TRABALHO</span>]]>
5512 <![CDATA[<h2 align="center" style="margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Se��o I</span></b></font></h2>]]>
5513 <![CDATA[<span style="color:black">Se��o I</span>]]>
5514 <![CDATA[<h2 align="center" style="margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Da Seguran�a e da Medicina do Trabalho</span></b></font></h2>]]>
5515 <![CDATA[<span style="color:black">Da Seguran�a e da Medicina do Trabalho</span>]]>
5517 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art50"></a>Art. 50. ; As microempresas e as empresas de pequeno porte ser�o estimuladas pelo poder p�blico e pelos Servi�os Sociais Aut�nomos a formar cons�rcios para acesso a servi�os especializados em seguran�a e medicina do trabalho.</span></font></p>]]>
5518 <![CDATA[<span style="color:black"><a name="art50"></a>Art. 50. ; As microempresas e as empresas de pequeno porte ser�o estimuladas pelo poder p�blico e pelos Servi�os Sociais Aut�nomos a formar cons�rcios para acesso a servi�os especializados em seguran�a e medicina do trabalho.</span>]]>
5522 <![CDATA[<h2 align="center" style="margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Se��o II</span></b></font></h2>]]>
5523 <![CDATA[<span style="color:black">Se��o II</span>]]>
5524 <![CDATA[<h2 align="center" style="margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Das Obriga��es Trabalhistas</span></b></font></h2>]]>
5525 <![CDATA[<span style="color:black">Das Obriga��es Trabalhistas</span>]]>
5527 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art51"></a>Art. 51. ; As microempresas e as empresas de pequeno porte s�o dispensadas:</span></font></p>]]>
5528 <![CDATA[<span style="color:black"><a name="art51"></a>Art. 51. ; As microempresas e as empresas de pequeno porte s�o dispensadas:</span>]]>
5530 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art51i"></a>I - da afixa��o de Quadro de Trabalho em suas depend�ncias;</span></font></p>]]>
5531 <![CDATA[<span style="color:black"><a name="art51i"></a>I - da afixa��o de Quadro de Trabalho em suas depend�ncias;</span>]]>
5533 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art51ii"></a>II - da anota��o das f�rias dos empregados nos respectivos livros ou fichas de registro;</span></font></p>]]>
5534 <![CDATA[<span style="color:black"><a name="art51ii"></a>II - da anota��o das f�rias dos empregados nos respectivos livros ou fichas de registro;</span>]]>
5536 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art51iii"></a>III - de empregar e matricular seus aprendizes nos cursos dos Servi�os Nacionais de Aprendizagem;</span></font></p>]]>
5537 <![CDATA[<span style="color:black"><a name="art51iii"></a>III - de empregar e matricular seus aprendizes nos cursos dos Servi�os Nacionais de Aprendizagem;</span>]]>
5539 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art51iv"></a>IV - da posse do livro intitulado �Inspe��o do Trabalho�; e</span></font></p>]]>
5540 <![CDATA[<span style="color:black"><a name="art51iv"></a>IV - da posse do livro intitulado �Inspe��o do Trabalho�; e</span>]]>
5542 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art51v"></a>V - de comunicar ao Minist�rio do Trabalho e Emprego a concess�o de f�rias coletivas.</span></font></p>]]>
5543 <![CDATA[<span style="color:black"><a name="art51v"></a>V - de comunicar ao Minist�rio do Trabalho e Emprego a concess�o de f�rias coletivas.</span>]]>
5545 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art52"></a>Art. 52. ; O disposto no </span></font> <span style="font-family: Arial; color: black"><font size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art51">art. 51 desta Lei Complementar</a></font></span><font face="Arial" size="2"><span style="color:black"> n�o dispensa as microempresas e as empresas de pequeno porte dos seguintes procedimentos:</span></font></p>]]>
5546 <![CDATA[<span style="color:black"><a name="art52"></a>Art. 52. ; O disposto no </span>]]>
5548 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art51">art. 51 desta Lei Complementar</a></font></span>]]>
5548 <![CDATA[<span style="color:black"> n�o dispensa as microempresas e as empresas de pequeno porte dos seguintes procedimentos:</span>]]>
5550 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art52i"></a>I - anota��es na Carteira de Trabalho e Previd�ncia Social - CTPS;</span></font></p>]]>
5551 <![CDATA[<span style="color:black"><a name="art52i"></a>I - anota��es na Carteira de Trabalho e Previd�ncia Social - CTPS;</span>]]>
5553 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art52ii"></a>II - arquivamento dos documentos comprobat�rios de cumprimento das obriga��es trabalhistas e previdenci�rias, enquanto n�o prescreverem essas obriga��es;</span></font></p>]]>
5554 <![CDATA[<span style="color:black"><a name="art52ii"></a>II - arquivamento dos documentos comprobat�rios de cumprimento das obriga��es trabalhistas e previdenci�rias, enquanto n�o prescreverem essas obriga��es;</span>]]>
5557 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art52iii"></a>III - apresenta��o da Guia de Recolhimento do Fundo de Garantia do Tempo de Servi�o e Informa��es � Previd�ncia Social � GFIP;</span></font></p>]]>
5558 <![CDATA[<span style="color:black"><a name="art52iii"></a>III - apresenta��o da Guia de Recolhimento do Fundo de Garantia do Tempo de Servi�o e Informa��es � Previd�ncia Social � GFIP;</span>]]>
5561 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art52iv"></a>IV - apresenta��o das Rela��es Anuais de Empregados e da Rela��o Anual de Informa��es Sociais - RAIS e do Cadastro Geral de Empregados e Desempregados - CAGED.</span></font></p>]]>
5562 <![CDATA[<span style="color:black"><a name="art52iv"></a>IV - apresenta��o das Rela��es Anuais de Empregados e da Rela��o Anual de Informa��es Sociais - RAIS e do Cadastro Geral de Empregados e Desempregados - CAGED.</span>]]>
5565 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art52p"></a>Par�grafo �nico. ; (VETADO).</span></font></p>]]>
5566 <![CDATA[<span style="color:black"><a name="art52p"></a>Par�grafo �nico. ; (VETADO).</span>]]>
5568 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art53"></a>Art. 53. ; (REVOGADO) </span></font></p>]]>
5569 <![CDATA[<span style="color:black"><a name="art53"></a>Art. 53. ; (REVOGADO) </span>]]>
5570 <![CDATA[<h2 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Se��o III</span></b></font></h2>]]>
5571 <![CDATA[<span style="color:black">Se��o III</span>]]>
5572 <![CDATA[<h2 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Do Acesso � Justi�a do Trabalho</span></b></font></h2>]]>
5573 <![CDATA[<span style="color:black">Do Acesso � Justi�a do Trabalho</span>]]>
5575 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art54"></a>Art. 54. ; � facultado ao empregador de microempresa ou de empresa de pequeno porte fazer-se substituir ou representar perante a Justi�a do Trabalho por terceiros que conhe�am dos fatos, ainda que n�o possuam v�nculo trabalhista ou societ�rio.</span></font></p>]]>
5576 <![CDATA[<span style="color:black"><a name="art54"></a>Art. 54. ; � facultado ao empregador de microempresa ou de empresa de pequeno porte fazer-se substituir ou representar perante a Justi�a do Trabalho por terceiros que conhe�am dos fatos, ainda que n�o possuam v�nculo trabalhista ou societ�rio.</span>]]>
5580 <![CDATA[<h1 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><span style="color:black;font-weight:normal"> CAP�TULO VII</span></font></h1>]]>
5581 <![CDATA[<span style="color:black;font-weight:normal"> CAP�TULO VII</span>]]>
5583 <![CDATA[<h1 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><span style="color:black;font-weight:normal">DA FISCALIZA��O ORIENTADORA</span></font></h1>]]>
5584 <![CDATA[<span style="color:black;font-weight:normal">DA FISCALIZA��O ORIENTADORA</span>]]>
5586 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color:black; text-decoration:line-through"><a name="art55"></a>Art. 55. ; A fiscaliza��o, no que se refere aos aspectos trabalhista, metrol�gico, sanit�rio, ambiental e de seguran�a, das microempresas e empresas de pequeno porte dever� ter natureza prioritariamente orientadora, quando a atividade ou situa��o, por sua natureza, comportar grau de risco compat�vel com esse procedimento.</span></font></p>]]>
5588 <![CDATA[<span style="color:black; text-decoration:line-through"><a name="art55"></a>Art. 55. ; A fiscaliza��o, no que se refere aos aspectos trabalhista, metrol�gico, sanit�rio, ambiental e de seguran�a, das microempresas e empresas de pequeno porte dever� ter natureza prioritariamente orientadora, quando a atividade ou situa��o, por sua natureza, comportar grau de risco compat�vel com esse procedimento.</span>]]>
5593 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art55."></a>Art. ;55. ;A fiscaliza��o, no que se refere aos aspectos trabalhista, metrol�gico, sanit�rio, ambiental, de seguran�a e de uso e ocupa��o do solo das microempresas e empresas de pequeno porte dever� ter natureza prioritariamente orientadora, quando a atividade ou situa��o, por sua natureza, comportar grau de risco compat�vel com esse procedimento. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
5594 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art55."></a>Art. ;55. ;A fiscaliza��o, no que se refere aos aspectos trabalhista, metrol�gico, sanit�rio, ambiental, de seguran�a e de uso e ocupa��o do solo das microempresas e empresas de pequeno porte dever� ter natureza prioritariamente orientadora, quando a atividade ou situa��o, por sua natureza, comportar grau de risco compat�vel com esse procedimento. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
5602 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art55�1"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� 1<u><sup>o</sup></u> ; Ser� observado o crit�rio de dupla visita para lavratura de autos de infra��o, salvo quando for constatada infra��o por falta de registro de empregado ou anota��o da Carteira de Trabalho e Previd�ncia Social � CTPS, ou, ainda, na ocorr�ncia de reincid�ncia, fraude, resist�ncia ou embara�o � fiscaliza��o.</span></font></p>]]>
5603 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art55�1"> </a> </font></span>]]>
5604 <![CDATA[<span style="color:black">� 1<u><sup>o</sup></u> ; Ser� observado o crit�rio de dupla visita para lavratura de autos de infra��o, salvo quando for constatada infra��o por falta de registro de empregado ou anota��o da Carteira de Trabalho e Previd�ncia Social � CTPS, ou, ainda, na ocorr�ncia de reincid�ncia, fraude, resist�ncia ou embara�o � fiscaliza��o.</span>]]>
5609 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art55�2"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� 2<u><sup>o</sup></u> ; (VETADO).</span></font></p>]]>
5610 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art55�2"> </a> </font></span>]]>
5611 <![CDATA[<span style="color:black">� 2<u><sup>o</sup></u> ; (VETADO).</span>]]>
5613 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art55�3"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� 3<u><sup>o</sup></u> ; Os �rg�os e entidades competentes definir�o, em 12 (doze) meses, as atividades e situa��es cujo grau de risco seja considerado alto, as quais n�o se sujeitar�o ao disposto neste artigo.</span></font></p>]]>
5614 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art55�3"> </a> </font></span>]]>
5615 <![CDATA[<span style="color:black">� 3<u><sup>o</sup></u> ; Os �rg�os e entidades competentes definir�o, em 12 (doze) meses, as atividades e situa��es cujo grau de risco seja considerado alto, as quais n�o se sujeitar�o ao disposto neste artigo.</span>]]>
5619 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art55�4"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� 4<u><sup>o</sup></u> ; O disposto neste artigo n�o se aplica ao processo administrativo fiscal relativo a tributos, que se dar� na forma dos </span></font> <span style="font-family: Arial; color: black"><font size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art39">arts. 39 e 40 desta Lei Complementar</a></font></span><font face="Arial" size="2"><span style="color:black">.</span></font></p>]]>
5620 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art55�4"> </a> </font></span>]]>
5621 <![CDATA[<span style="color:black">� 4<u><sup>o</sup></u> ; O disposto neste artigo n�o se aplica ao processo administrativo fiscal relativo a tributos, que se dar� na forma dos </span>]]>
5624 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art39">arts. 39 e 40 desta Lei Complementar</a></font></span>]]>
5624 <![CDATA[<span style="color:black">.</span>]]>
5625 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art55�5"></a>� ;5<u><sup>o</sup></u> ;O disposto no � 1<u><sup>o</sup></u> aplica-se � lavratura de multa pelo descumprimento de obriga��es acess�rias relativas �s mat�rias do <b> caput</b>, inclusive quando previsto seu cumprimento de forma unificada com mat�ria de outra natureza, exceto a trabalhista. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
5626 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art55�5"></a>� ;5<u><sup>o</sup></u> ;O disposto no � 1<u><sup>o</sup></u> aplica-se � lavratura de multa pelo descumprimento de obriga��es acess�rias relativas �s mat�rias do <b> caput</b>, inclusive quando previsto seu cumprimento de forma unificada com mat�ria de outra natureza, exceto a trabalhista. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
5634 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art55�6"></a>� ;6<u><sup>o</sup></u> ;A inobserv�ncia do crit�rio de dupla visita implica nulidade do auto de infra��o lavrado sem cumprimento ao disposto neste artigo, independentemente da natureza principal ou acess�ria da obriga��o. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
5635 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art55�6"></a>� ;6<u><sup>o</sup></u> ;A inobserv�ncia do crit�rio de dupla visita implica nulidade do auto de infra��o lavrado sem cumprimento ao disposto neste artigo, independentemente da natureza principal ou acess�ria da obriga��o. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
5642 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art55�7"></a>� ;7<u><sup>o</sup></u> ;Os �rg�os e entidades da administra��o p�blica federal, estadual, distrital e municipal dever�o observar o princ�pio do tratamento diferenciado, simplificado e favorecido por ocasi�o da fixa��o de valores decorrentes de multas e demais san��es administrativas. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
5643 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art55�7"></a>� ;7<u><sup>o</sup></u> ;Os �rg�os e entidades da administra��o p�blica federal, estadual, distrital e municipal dever�o observar o princ�pio do tratamento diferenciado, simplificado e favorecido por ocasi�o da fixa��o de valores decorrentes de multas e demais san��es administrativas. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
5651 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art55�8"></a>� ;8<u><sup>o</sup></u> ;A inobserv�ncia do disposto no <b>caput</b> deste artigo implica atentado aos direitos e garantias legais assegurados ao exerc�cio profissional da atividade empresarial. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
5652 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art55�8"></a>� ;8<u><sup>o</sup></u> ;A inobserv�ncia do disposto no <b>caput</b> deste artigo implica atentado aos direitos e garantias legais assegurados ao exerc�cio profissional da atividade empresarial. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
5659 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art55�9"></a>� 9<u><sup>o</sup></u> ;O disposto no <b>caput</b> deste artigo n�o se aplica a infra��es relativas � ocupa��o irregular da reserva de faixa n�o edific�vel, de �rea destinada a equipamentos urbanos, de �reas de preserva��o permanente e nas faixas de dom�nio p�blico das rodovias, ferrovias e dutovias ou de vias e logradouros p�blicos. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
5660 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art55�9"></a>� 9<u><sup>o</sup></u> ;O disposto no <b>caput</b> deste artigo n�o se aplica a infra��es relativas � ocupa��o irregular da reserva de faixa n�o edific�vel, de �rea destinada a equipamentos urbanos, de �reas de preserva��o permanente e nas faixas de dom�nio p�blico das rodovias, ferrovias e dutovias ou de vias e logradouros p�blicos. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
5669 <![CDATA[<h1 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><span style="color:black;font-weight:normal"> CAP�TULO VIII</span></font></h1>]]>
5670 <![CDATA[<span style="color:black;font-weight:normal"> CAP�TULO VIII</span>]]>
5672 <![CDATA[<h1 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><span style="color:black;font-weight:normal">DO ASSOCIATIVISMO</span></font></h1>]]>
5673 <![CDATA[<span style="color:black;font-weight:normal">DO ASSOCIATIVISMO</span>]]>
5675 <![CDATA[<h2 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Se��o �nica</span></b></font></h2>]]>
5676 <![CDATA[<span style="color:black">Se��o �nica</span>]]>
5677 <![CDATA[<h2 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Da Sociedade de Prop�sito Espec�fico formada por Microempresas e Empresas de pequeno porte optantes pelo Simples Nacional</span></b></font></h2>]]>
5678 <![CDATA[<span style="color:black">Da Sociedade de Prop�sito Espec�fico formada por Microempresas e Empresas de pequeno porte optantes pelo Simples Nacional</span>]]>
5681 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color:black; text-decoration:line-through"><a name="art56"></a>Art. 56. ; As microempresas ou as empresas de pequeno porte optantes pelo Simples Nacional poder�o realizar neg�cios de compra e venda de bens, para os mercados nacional e internacional, por meio de sociedade de prop�sito espec�fico nos termos e condi��es estabelecidos pelo Poder Executivo federal.</span></font></p>]]>
5683 <![CDATA[<span style="color:black; text-decoration:line-through"><a name="art56"></a>Art. 56. ; As microempresas ou as empresas de pequeno porte optantes pelo Simples Nacional poder�o realizar neg�cios de compra e venda de bens, para os mercados nacional e internacional, por meio de sociedade de prop�sito espec�fico nos termos e condi��es estabelecidos pelo Poder Executivo federal.</span>]]>
5688 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art56."></a>Art. ;56. ;As microempresas ou as empresas de pequeno porte poder�o realizar neg�cios de compra e venda de bens e servi�os para os mercados nacional e internacional, por meio de sociedade de prop�sito espec�fico, nos termos e condi��es estabelecidos pelo Poder Executivo federal. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
5689 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art56."></a>Art. ;56. ;As microempresas ou as empresas de pequeno porte poder�o realizar neg�cios de compra e venda de bens e servi�os para os mercados nacional e internacional, por meio de sociedade de prop�sito espec�fico, nos termos e condi��es estabelecidos pelo Poder Executivo federal. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
5696 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art56�1"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� 1<s>�</s> ; N�o poder�o integrar a sociedade de que trata o <b>caput</b> deste artigo pessoas jur�dicas n�o optantes pelo Simples Nacional.</span></font></p>]]>
5697 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art56�1"> </a> </font></span>]]>
5698 <![CDATA[<span style="color:black">� 1<s>�</s> ; N�o poder�o integrar a sociedade de que trata o <b>caput</b> deste artigo pessoas jur�dicas n�o optantes pelo Simples Nacional.</span>]]>
5701 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art56�2"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� 2<s>�</s> ; A sociedade de prop�sito espec�fico de que trata este artigo:</span></font></p>]]>
5702 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art56�2"> </a> </font></span>]]>
5703 <![CDATA[<span style="color:black">� 2<s>�</s> ; A sociedade de prop�sito espec�fico de que trata este artigo:</span>]]>
5705 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art56�2i"></a>I - ter� seus atos arquivados no Registro P�blico de Empresas Mercantis;</span></font></p>]]>
5706 <![CDATA[<span style="color:black"><a name="art56�2i"></a>I - ter� seus atos arquivados no Registro P�blico de Empresas Mercantis;</span>]]>
5708 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art56�2ii"></a>II - ter� por finalidade realizar:</span></font></p>]]>
5709 <![CDATA[<span style="color:black"><a name="art56�2ii"></a>II - ter� por finalidade realizar:</span>]]>
5711 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art56�2iia"></a>a) opera��es de compras para revenda �s microempresas ou empresas de pequeno porte que sejam suas s�cias;</span></font></p>]]>
5712 <![CDATA[<span style="color:black"><a name="art56�2iia"></a>a) opera��es de compras para revenda �s microempresas ou empresas de pequeno porte que sejam suas s�cias;</span>]]>
5715 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art56�2iib"></a>b) opera��es de venda de bens adquiridos das microempresas e empresas de pequeno porte que sejam suas s�cias para pessoas jur�dicas que n�o sejam suas s�cias;</span></font></p>]]>
5716 <![CDATA[<span style="color:black"><a name="art56�2iib"></a>b) opera��es de venda de bens adquiridos das microempresas e empresas de pequeno porte que sejam suas s�cias para pessoas jur�dicas que n�o sejam suas s�cias;</span>]]>
5719 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art56�2iii"></a>III - poder� exercer atividades de promo��o dos bens referidos na al�nea b do inciso II deste par�grafo;</span></font></p>]]>
5720 <![CDATA[<span style="color:black"><a name="art56�2iii"></a>III - poder� exercer atividades de promo��o dos bens referidos na al�nea b do inciso II deste par�grafo;</span>]]>
5723 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art56�2iv"></a>IV - apurar� o imposto de renda das pessoas jur�dicas com base no lucro real, devendo manter a escritura��o dos livros Di�rio e Raz�o;</span></font></p>]]>
5724 <![CDATA[<span style="color:black"><a name="art56�2iv"></a>IV - apurar� o imposto de renda das pessoas jur�dicas com base no lucro real, devendo manter a escritura��o dos livros Di�rio e Raz�o;</span>]]>
5727 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art56�2v"></a>V - apurar� a Cofins e a Contribui��o para o PIS/Pasep de modo n�o-cumulativo;</span></font></p>]]>
5728 <![CDATA[<span style="color:black"><a name="art56�2v"></a>V - apurar� a Cofins e a Contribui��o para o PIS/Pasep de modo n�o-cumulativo;</span>]]>
5730 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art56�2vi"></a>VI - exportar�, exclusivamente, bens a ela destinados pelas microempresas e empresas de pequeno porte que dela fa�am parte;</span></font></p>]]>
5731 <![CDATA[<span style="color:black"><a name="art56�2vi"></a>VI - exportar�, exclusivamente, bens a ela destinados pelas microempresas e empresas de pequeno porte que dela fa�am parte;</span>]]>
5734 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art56�2vii"></a>VII - ser� constitu�da como sociedade limitada;</span></font></p>]]>
5735 <![CDATA[<span style="color:black"><a name="art56�2vii"></a>VII - ser� constitu�da como sociedade limitada;</span>]]>
5737 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art56�2viii"></a>VIII - dever�, nas revendas �s microempresas ou empresas de pequeno porte que sejam suas s�cias, observar pre�o no m�nimo igual ao das aquisi��es realizadas para revenda; e</span></font></p>]]>
5738 <![CDATA[<span style="color:black"><a name="art56�2viii"></a>VIII - dever�, nas revendas �s microempresas ou empresas de pequeno porte que sejam suas s�cias, observar pre�o no m�nimo igual ao das aquisi��es realizadas para revenda; e</span>]]>
5741 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art56�2ix"></a>IX - dever�, nas revendas de bens adquiridos de microempresas ou empresas de pequeno porte que sejam suas s�cias, observar pre�o no m�nimo igual ao das aquisi��es desses bens.</span></font></p>]]>
5742 <![CDATA[<span style="color:black"><a name="art56�2ix"></a>IX - dever�, nas revendas de bens adquiridos de microempresas ou empresas de pequeno porte que sejam suas s�cias, observar pre�o no m�nimo igual ao das aquisi��es desses bens.</span>]]>
5745 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art56�3"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� 3<s>�</s> ; A aquisi��o de bens destinados � exporta��o pela sociedade de prop�sito espec�fico n�o gera direito a cr�ditos relativos a impostos ou contribui��es abrangidos pelo Simples Nacional.</span></font></p>]]>
5746 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art56�3"> </a> </font></span>]]>
5747 <![CDATA[<span style="color:black">� 3<s>�</s> ; A aquisi��o de bens destinados � exporta��o pela sociedade de prop�sito espec�fico n�o gera direito a cr�ditos relativos a impostos ou contribui��es abrangidos pelo Simples Nacional.</span>]]>
5751 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art56�4"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� 4<s>�</s> ; A microempresa ou a empresa de pequeno porte n�o poder� participar simultaneamente de mais de uma sociedade de prop�sito espec�fico de que trata este artigo.</span></font></p>]]>
5752 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art56�4"> </a> </font></span>]]>
5753 <![CDATA[<span style="color:black">� 4<s>�</s> ; A microempresa ou a empresa de pequeno porte n�o poder� participar simultaneamente de mais de uma sociedade de prop�sito espec�fico de que trata este artigo.</span>]]>
5756 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art56�5"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� 5<s>�</s> ; A sociedade de prop�sito espec�fico de que trata este artigo n�o poder�:</span></font></p>]]>
5757 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art56�5"> </a> </font></span>]]>
5758 <![CDATA[<span style="color:black">� 5<s>�</s> ; A sociedade de prop�sito espec�fico de que trata este artigo n�o poder�:</span>]]>
5760 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art56�5i"></a>I - ser filial, sucursal, ag�ncia ou representa��o, no Pa�s, de pessoa jur�dica com sede no exterior;</span></font></p>]]>
5761 <![CDATA[<span style="color:black"><a name="art56�5i"></a>I - ser filial, sucursal, ag�ncia ou representa��o, no Pa�s, de pessoa jur�dica com sede no exterior;</span>]]>
5763 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art56�5ii"></a>II - ser constitu�da sob a forma de cooperativas, inclusive de consumo;</span></font></p>]]>
5764 <![CDATA[<span style="color:black"><a name="art56�5ii"></a>II - ser constitu�da sob a forma de cooperativas, inclusive de consumo;</span>]]>
5766 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art56�5iii"></a>III - participar do capital de outra pessoa jur�dica;</span></font></p>]]>
5767 <![CDATA[<span style="color:black"><a name="art56�5iii"></a>III - participar do capital de outra pessoa jur�dica;</span>]]>
5769 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art56�5v"></a>IV - exercer atividade de banco comercial, de investimentos e de desenvolvimento, de caixa econ�mica, de sociedade de cr�dito, financiamento e investimento ou de cr�dito imobili�rio, de corretora ou de distribuidora de t�tulos, valores mobili�rios e c�mbio, de empresa de arrendamento mercantil, de seguros privados e de capitaliza��o ou de previd�ncia complementar;</span></font></p>]]>
5770 <![CDATA[<span style="color:black"><a name="art56�5v"></a>IV - exercer atividade de banco comercial, de investimentos e de desenvolvimento, de caixa econ�mica, de sociedade de cr�dito, financiamento e investimento ou de cr�dito imobili�rio, de corretora ou de distribuidora de t�tulos, valores mobili�rios e c�mbio, de empresa de arrendamento mercantil, de seguros privados e de capitaliza��o ou de previd�ncia complementar;</span>]]>
5776 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art56�v"></a>V - ser resultante ou remanescente de cis�o ou qualquer outra forma de desmembramento de pessoa jur�dica que tenha ocorrido em um dos 5 (cinco) anos-calend�rio anteriores;</span></font></p>]]>
5777 <![CDATA[<span style="color:black"><a name="art56�v"></a>V - ser resultante ou remanescente de cis�o ou qualquer outra forma de desmembramento de pessoa jur�dica que tenha ocorrido em um dos 5 (cinco) anos-calend�rio anteriores;</span>]]>
5780 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art56�vi"></a>VI - exercer a atividade vedada �s microempresas e empresas de pequeno porte optantes pelo Simples Nacional.</span></font></p>]]>
5781 <![CDATA[<span style="color:black"><a name="art56�vi"></a>VI - exercer a atividade vedada �s microempresas e empresas de pequeno porte optantes pelo Simples Nacional.</span>]]>
5784 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art56�6"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� 6<s>�</s> ; A inobserv�ncia do disposto no � 4<s>�</s> deste artigo acarretar� a responsabilidade solid�ria das microempresas ou empresas de pequeno porte s�cias da sociedade de prop�sito espec�fico de que trata este artigo na hip�tese em que seus titulares, s�cios ou administradores conhecessem ou devessem conhecer tal inobserv�ncia.</span></font></p>]]>
5785 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art56�6"> </a> </font></span>]]>
5786 <![CDATA[<span style="color:black">� 6<s>�</s> ; A inobserv�ncia do disposto no � 4<s>�</s> deste artigo acarretar� a responsabilidade solid�ria das microempresas ou empresas de pequeno porte s�cias da sociedade de prop�sito espec�fico de que trata este artigo na hip�tese em que seus titulares, s�cios ou administradores conhecessem ou devessem conhecer tal inobserv�ncia.</span>]]>
5792 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art56�7"> </a> </font></span><font face="Arial" size="2"><span style="color:black">� 7<s>�</s> ; O Poder Executivo regulamentar� o disposto neste artigo at� 31 de dezembro de 2008.</span></font></p>]]>
5793 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art56�7"> </a> </font></span>]]>
5794 <![CDATA[<span style="color:black">� 7<s>�</s> ; O Poder Executivo regulamentar� o disposto neste artigo at� 31 de dezembro de 2008.</span>]]>
5796 <![CDATA[<h1 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><span style="color:black;font-weight:normal"> CAP�TULO IX</span></font></h1>]]>
5797 <![CDATA[<span style="color:black;font-weight:normal"> CAP�TULO IX</span>]]>
5799 <![CDATA[<h1 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><span style="color:black;font-weight:normal">DO EST�MULO AO CR�DITO E � CAPITALIZA��O</span></font></h1>]]>
5800 <![CDATA[<span style="color:black;font-weight:normal">DO EST�MULO AO CR�DITO E � CAPITALIZA��O</span>]]>
5802 <![CDATA[<h2 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Se��o I</span></b></font></h2>]]>
5803 <![CDATA[<span style="color:black">Se��o I</span>]]>
5804 <![CDATA[<h2 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Disposi��es Gerais</span></b></font></h2>]]>
5805 <![CDATA[<span style="color:black">Disposi��es Gerais</span>]]>
5806 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art57"></a>Art. 57. ; O Poder Executivo federal propor�, sempre que necess�rio, medidas no sentido de melhorar o acesso das microempresas e empresas de pequeno porte aos mercados de cr�dito e de capitais, objetivando a redu��o do custo de transa��o, a eleva��o da efici�ncia alocativa, o incentivo ao ambiente concorrencial e a qualidade do conjunto informacional, em especial o acesso e portabilidade das informa��es cadastrais relativas ao cr�dito.</span></font></p>]]>
5807 <![CDATA[<span style="color:black"><a name="art57"></a>Art. 57. ; O Poder Executivo federal propor�, sempre que necess�rio, medidas no sentido de melhorar o acesso das microempresas e empresas de pequeno porte aos mercados de cr�dito e de capitais, objetivando a redu��o do custo de transa��o, a eleva��o da efici�ncia alocativa, o incentivo ao ambiente concorrencial e a qualidade do conjunto informacional, em especial o acesso e portabilidade das informa��es cadastrais relativas ao cr�dito.</span>]]>
5814 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art58"></a>Art. 58. ; Os bancos comerciais p�blicos e os bancos m�ltiplos p�blicos com carteira comercial e a Caixa Econ�mica Federal manter�o linhas de cr�dito espec�ficas para as microempresas e para as empresas de pequeno porte, devendo o montante dispon�vel e suas condi��es de acesso ser expressos nos respectivos or�amentos e amplamente divulgadas.</span></font></p>]]>
5815 <![CDATA[<span style="color:black"><a name="art58"></a>Art. 58. ; Os bancos comerciais p�blicos e os bancos m�ltiplos p�blicos com carteira comercial e a Caixa Econ�mica Federal manter�o linhas de cr�dito espec�ficas para as microempresas e para as empresas de pequeno porte, devendo o montante dispon�vel e suas condi��es de acesso ser expressos nos respectivos or�amentos e amplamente divulgadas.</span>]]>
5821 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art58p"> </a> </font></span><font face="Arial" size="2"><span style="color:black">Par�grafo �nico. ; As institui��es mencionadas no <b>caput</b> deste artigo dever�o publicar, juntamente com os respectivos balan�os, relat�rio circunstanciado dos recursos alocados �s linhas de cr�dito referidas no <b>caput</b> deste artigo e aqueles efetivamente utilizados, consignando, obrigatoriamente, as justificativas do desempenho alcan�ado.</span></font></p>]]>
5822 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art58p"> </a> </font></span>]]>
5823 <![CDATA[<span style="color:black">Par�grafo �nico. ; As institui��es mencionadas no <b>caput</b> deste artigo dever�o publicar, juntamente com os respectivos balan�os, relat�rio circunstanciado dos recursos alocados �s linhas de cr�dito referidas no <b>caput</b> deste artigo e aqueles efetivamente utilizados, consignando, obrigatoriamente, as justificativas do desempenho alcan�ado.</span>]]>
5829 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art58�2"></a>� ;2<u><sup>o</sup></u> ;O acesso �s linhas de cr�dito espec�ficas previstas no <b>caput</b><i> </i>deste artigo<i> </i>dever� ter tratamento simplificado e �gil, com divulga��o ampla das respectivas condi��es e exig�ncias. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
5830 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art58�2"></a>� ;2<u><sup>o</sup></u> ;O acesso �s linhas de cr�dito espec�ficas previstas no <b>caput</b><i> </i>deste artigo<i> </i>dever� ter tratamento simplificado e �gil, com divulga��o ampla das respectivas condi��es e exig�ncias. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
5836 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art58a"></a>Art. ;58-A. ;Os bancos p�blicos e privados n�o poder�o contabilizar, para cumprimento de metas, empr�stimos realizados a pessoas f�sicas, ainda que s�cios de empresas, como disponibiliza��o de cr�dito para microempresas e empresas de pequeno porte. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
5837 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art58a"></a>Art. ;58-A. ;Os bancos p�blicos e privados n�o poder�o contabilizar, para cumprimento de metas, empr�stimos realizados a pessoas f�sicas, ainda que s�cios de empresas, como disponibiliza��o de cr�dito para microempresas e empresas de pequeno porte. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
5843 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art59"></a>Art. 59. ; As institui��es referidas no <b>caput</b> do art. 58 desta Lei Complementar devem se articular com as respectivas entidades de apoio e representa��o das microempresas e empresas de pequeno porte, no sentido de ; proporcionar e desenvolver programas de treinamento, desenvolvimento gerencial e capacita��o tecnol�gica.</span></font></p>]]>
5844 <![CDATA[<span style="color:black"><a name="art59"></a>Art. 59. ; As institui��es referidas no <b>caput</b> do art. 58 desta Lei Complementar devem se articular com as respectivas entidades de apoio e representa��o das microempresas e empresas de pequeno porte, no sentido de ; proporcionar e desenvolver programas de treinamento, desenvolvimento gerencial e capacita��o tecnol�gica.</span>]]>
5849 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art60"></a></span> <span lang="EN-US" style="color: black">Art. 60. ; (VETADO).</span></font></p>]]>
5850 <![CDATA[<span style="color:black"><a name="art60"></a></span>]]>
5851 <![CDATA[<span lang="EN-US" style="color: black">Art. 60. ; (VETADO).</span>]]>
5852 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left:0cm; margin-right:0cm" align="justify"> <font face="Arial" size="2"><span lang="EN-US" style="color: black"> <a name="art60a"></a>Art. 60-A. ; </span><span style="color: black">Poder�</span><span style="color:black"> ser institu�do Sistema Nacional de Garantias de Cr�dito pelo Poder Executivo, com o objetivo de facilitar o acesso das microempresas e empresas de pequeno porte a cr�dito e demais servi�os das institui��es financeiras, o qual, na forma de regulamento, proporcionar� a elas tratamento diferenciado, favorecido e simplificado, sem preju�zo de atendimento a outros p�blicos-alvo.</span></font></p>]]>
5853 <![CDATA[<span lang="EN-US" style="color: black"> <a name="art60a"></a>Art. 60-A. ; </span>]]>
5855 <![CDATA[<span style="color: black">Poder�</span>]]>
5855 <![CDATA[<span style="color:black"> ser institu�do Sistema Nacional de Garantias de Cr�dito pelo Poder Executivo, com o objetivo de facilitar o acesso das microempresas e empresas de pequeno porte a cr�dito e demais servi�os das institui��es financeiras, o qual, na forma de regulamento, proporcionar� a elas tratamento diferenciado, favorecido e simplificado, sem preju�zo de atendimento a outros p�blicos-alvo.</span>]]>
5861 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left:0cm; margin-right:0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art60ap"></a>Par�grafo �nico. ; O Sistema Nacional de Garantias de Cr�dito integrar� o Sistema Financeiro Nacional.</span></font></p>]]>
5862 <![CDATA[<span style="color:black"><a name="art60ap"></a>Par�grafo �nico. ; O Sistema Nacional de Garantias de Cr�dito integrar� o Sistema Financeiro Nacional.</span>]]>
5865 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art60b"></a>Art. ;60-B. ;Os fundos garantidores de risco de cr�dito empresarial que possuam participa��o da Uni�o na composi��o do seu capital atender�o, sempre que poss�vel, as opera��es de cr�dito que envolvam microempresas e empresas de pequeno porte, definidas na forma do art. 3<u><sup>o</sup></u> desta Lei. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
5866 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art60b"></a>Art. ;60-B. ;Os fundos garantidores de risco de cr�dito empresarial que possuam participa��o da Uni�o na composi��o do seu capital atender�o, sempre que poss�vel, as opera��es de cr�dito que envolvam microempresas e empresas de pequeno porte, definidas na forma do art. 3<u><sup>o</sup></u> desta Lei. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
5873 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art60c"></a>Art. 60-C. ;(VETADO). ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
5874 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art60c"></a>Art. 60-C. ;(VETADO). ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
5878 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art61"></a>Art. 61. ; Para fins de apoio credit�cio �s opera��es de com�rcio exterior das microempresas e das empresas de pequeno porte, ser�o utilizados os par�metros de enquadramento ou outros instrumentos de alta signific�ncia para as microempresas, empresas de pequeno porte exportadoras segundo o porte de empresas, aprovados pelo Mercado Comum do Sul - MERCOSUL.</span></font></p>]]>
5879 <![CDATA[<span style="color:black"><a name="art61"></a>Art. 61. ; Para fins de apoio credit�cio �s opera��es de com�rcio exterior das microempresas e das empresas de pequeno porte, ser�o utilizados os par�metros de enquadramento ou outros instrumentos de alta signific�ncia para as microempresas, empresas de pequeno porte exportadoras segundo o porte de empresas, aprovados pelo Mercado Comum do Sul - MERCOSUL.</span>]]>
5885 <![CDATA[<h2 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Se��o II</span></b></font></h2>]]>
5886 <![CDATA[<span style="color:black">Se��o II</span>]]>
5887 <![CDATA[<h2 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Das Responsabilidades do Banco Central do Brasil</span></b></font></h2>]]>
5888 <![CDATA[<span style="color:black">Das Responsabilidades do Banco Central do Brasil</span>]]>
5890 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color:black; text-decoration:line-through"><a name="art62"></a>Art. 62. ; O Banco Central do Brasil poder� disponibilizar dados e informa��es para as institui��es financeiras integrantes do Sistema Financeiro Nacional, inclusive por meio do Sistema de Informa��es de Cr�dito - SCR, visando a ampliar o acesso ao cr�dito para microempresas e empresas de pequeno porte e fomentar a competi��o banc�ria.</span></font></p>]]>
5892 <![CDATA[<span style="color:black; text-decoration:line-through"><a name="art62"></a>Art. 62. ; O Banco Central do Brasil poder� disponibilizar dados e informa��es para as institui��es financeiras integrantes do Sistema Financeiro Nacional, inclusive por meio do Sistema de Informa��es de Cr�dito - SCR, visando a ampliar o acesso ao cr�dito para microempresas e empresas de pequeno porte e fomentar a competi��o banc�ria.</span>]]>
5897 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art62."></a>Art. ;62. ;O Banco Central do Brasil disponibilizar� dados e informa��es das institui��es financeiras integrantes do Sistema Financeiro Nacional, inclusive por meio do Sistema de Informa��es de Cr�dito - SCR, de modo a ampliar o acesso ao cr�dito para microempresas e empresas de pequeno porte e fomentar a competi��o banc�ria. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
5898 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art62."></a>Art. ;62. ;O Banco Central do Brasil disponibilizar� dados e informa��es das institui��es financeiras integrantes do Sistema Financeiro Nacional, inclusive por meio do Sistema de Informa��es de Cr�dito - SCR, de modo a ampliar o acesso ao cr�dito para microempresas e empresas de pequeno porte e fomentar a competi��o banc�ria. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
5906 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art62�1"></a>� 1<u><sup>o</sup></u> ; O disposto no <b>caput</b> deste artigo alcan�a a disponibiliza��o de dados e informa��es espec�ficas relativas ao hist�rico de relacionamento banc�rio e credit�cio das microempresas e das empresas de pequeno porte, apenas aos pr�prios titulares.</span></font></p>]]>
5907 <![CDATA[<span style="color:black"><a name="art62�1"></a>� 1<u><sup>o</sup></u> ; O disposto no <b>caput</b> deste artigo alcan�a a disponibiliza��o de dados e informa��es espec�ficas relativas ao hist�rico de relacionamento banc�rio e credit�cio das microempresas e das empresas de pequeno porte, apenas aos pr�prios titulares.</span>]]>
5912 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art62�2"></a>� 2<u><sup>o</sup></u> ; O Banco Central do Brasil poder� garantir o acesso simplificado, favorecido e diferenciado dos dados e informa��es constantes no � 1<u><sup>o</sup></u> deste artigo aos seus respectivos interessados, podendo a institui��o optar por realiz�-lo por meio das institui��es financeiras, com as quais o pr�prio cliente tenha relacionamento.</span></font></p>]]>
5913 <![CDATA[<span style="color:black"><a name="art62�2"></a>� 2<u><sup>o</sup></u> ; O Banco Central do Brasil poder� garantir o acesso simplificado, favorecido e diferenciado dos dados e informa��es constantes no � 1<u><sup>o</sup></u> deste artigo aos seus respectivos interessados, podendo a institui��o optar por realiz�-lo por meio das institui��es financeiras, com as quais o pr�prio cliente tenha relacionamento.</span>]]>
5919 <![CDATA[<h2 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Se��o III</span></b></font></h2>]]>
5920 <![CDATA[<span style="color:black">Se��o III</span>]]>
5921 <![CDATA[<h2 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Das Condi��es de Acesso aos Dep�sitos Especiais do Fundo de Amparo ao Trabalhador � FAT</span></b></font></h2>]]>
5922 <![CDATA[<span style="color:black">Das Condi��es de Acesso aos Dep�sitos Especiais do Fundo de Amparo ao Trabalhador � FAT</span>]]>
5924 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art63"></a>Art. 63. ; O CODEFAT poder� disponibilizar recursos financeiros por meio da cria��o de programa espec�fico para as cooperativas de cr�dito de cujos quadros de cooperados participem microempreendedores, empreendedores de microempresa e empresa de pequeno porte bem como suas empresas.</span></font></p>]]>
5925 <![CDATA[<span style="color:black"><a name="art63"></a>Art. 63. ; O CODEFAT poder� disponibilizar recursos financeiros por meio da cria��o de programa espec�fico para as cooperativas de cr�dito de cujos quadros de cooperados participem microempreendedores, empreendedores de microempresa e empresa de pequeno porte bem como suas empresas.</span>]]>
5930 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art63p"></a>Par�grafo �nico. ; Os recursos referidos no <b>caput</b> deste artigo dever�o ser destinados exclusivamente �s microempresas e empresas de pequeno porte.</span></font></p>]]>
5931 <![CDATA[<span style="color:black"><a name="art63p"></a>Par�grafo �nico. ; Os recursos referidos no <b>caput</b> deste artigo dever�o ser destinados exclusivamente �s microempresas e empresas de pequeno porte.</span>]]>
5934 <![CDATA[<h1 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><span style="color:black;font-weight:normal"> CAP�TULO X</span></font></h1>]]>
5935 <![CDATA[<span style="color:black;font-weight:normal"> CAP�TULO X</span>]]>
5937 <![CDATA[<h1 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><span style="color:black;font-weight:normal">DO EST�MULO � INOVA��O</span></font></h1>]]>
5938 <![CDATA[<span style="color:black;font-weight:normal">DO EST�MULO � INOVA��O</span>]]>
5940 <![CDATA[<h2 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Se��o I</span></b></font></h2>]]>
5941 <![CDATA[<span style="color:black">Se��o I</span>]]>
5942 <![CDATA[<h2 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Disposi��es Gerais</span></b></font></h2>]]>
5943 <![CDATA[<span style="color:black">Disposi��es Gerais</span>]]>
5944 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art64"></a>Art. 64. ; Para os efeitos desta Lei Complementar considera-se:</span></font></p>]]>
5945 <![CDATA[<span style="color:black"><a name="art64"></a>Art. 64. ; Para os efeitos desta Lei Complementar considera-se:</span>]]>
5947 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art64i"></a>I - inova��o: a concep��o de um novo produto ou processo de fabrica��o, bem como a agrega��o de novas funcionalidades ou caracter�sticas ao produto ou processo que implique melhorias incrementais e efetivo ganho de qualidade ou produtividade, resultando em maior competitividade no mercado;</span></font></p>]]>
5948 <![CDATA[<span style="color:black"><a name="art64i"></a>I - inova��o: a concep��o de um novo produto ou processo de fabrica��o, bem como a agrega��o de novas funcionalidades ou caracter�sticas ao produto ou processo que implique melhorias incrementais e efetivo ganho de qualidade ou produtividade, resultando em maior competitividade no mercado;</span>]]>
5953 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art64ii"></a>II - ag�ncia de fomento: �rg�o ou institui��o de natureza p�blica ou privada que tenha entre os seus objetivos o financiamento de a��es que visem a estimular e promover o desenvolvimento da ci�ncia, da tecnologia e da inova��o;</span></font></p>]]>
5954 <![CDATA[<span style="color:black"><a name="art64ii"></a>II - ag�ncia de fomento: �rg�o ou institui��o de natureza p�blica ou privada que tenha entre os seus objetivos o financiamento de a��es que visem a estimular e promover o desenvolvimento da ci�ncia, da tecnologia e da inova��o;</span>]]>
5958 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art64iii"></a>III - Institui��o Cient�fica e Tecnol�gica - ICT: �rg�o ou entidade da administra��o p�blica que tenha por miss�o institucional, dentre outras, executar atividades de pesquisa b�sica ou aplicada de car�ter cient�fico ou tecnol�gico;</span></font></p>]]>
5959 <![CDATA[<span style="color:black"><a name="art64iii"></a>III - Institui��o Cient�fica e Tecnol�gica - ICT: �rg�o ou entidade da administra��o p�blica que tenha por miss�o institucional, dentre outras, executar atividades de pesquisa b�sica ou aplicada de car�ter cient�fico ou tecnol�gico;</span>]]>
5963 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art64iv"></a>IV - n�cleo de inova��o tecnol�gica: n�cleo ou �rg�o constitu�do por uma ou mais ICT com a finalidade de gerir sua pol�tica de inova��o;</span></font></p>]]>
5964 <![CDATA[<span style="color:black"><a name="art64iv"></a>IV - n�cleo de inova��o tecnol�gica: n�cleo ou �rg�o constitu�do por uma ou mais ICT com a finalidade de gerir sua pol�tica de inova��o;</span>]]>
5967 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art64v"></a>V - institui��o de apoio: institui��es criadas sob o amparo da </span> <a href="http://www.planalto.gov.br/ccivil_03/leis/L8958.htm">Lei n<u><sup>o</sup></u> 8.958, de 20 de dezembro de 1994</a><span style="color:black">, com a finalidade de dar apoio a projetos de pesquisa, ensino e extens�o e de desenvolvimento institucional, cient�fico e tecnol�gico.</span></font></p>]]>
5968 <![CDATA[<span style="color:black"><a name="art64v"></a>V - institui��o de apoio: institui��es criadas sob o amparo da </span>]]>
5970 <![CDATA[<span style="color:black">, com a finalidade de dar apoio a projetos de pesquisa, ensino e extens�o e de desenvolvimento institucional, cient�fico e tecnol�gico.</span>]]>
5972 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <a name="art64vi"></a> <span style="font-family: Arial; color: black"><font size="2"> VI ;- ;instrumentos de apoio tecnol�gico para a inova��o: qualquer servi�o disponibilizado presencialmente ou na internet que possibilite acesso a informa��es, orienta��es, bancos de dados de solu��es de informa��es, respostas t�cnicas, pesquisas e atividades de apoio complementar desenvolvidas pelas institui��es previstas nos incisos II a V deste artigo. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
5974 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> VI ;- ;instrumentos de apoio tecnol�gico para a inova��o: qualquer servi�o disponibilizado presencialmente ou na internet que possibilite acesso a informa��es, orienta��es, bancos de dados de solu��es de informa��es, respostas t�cnicas, pesquisas e atividades de apoio complementar desenvolvidas pelas institui��es previstas nos incisos II a V deste artigo. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
5981 <![CDATA[<h2 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Se��o II</span></b></font></h2>]]>
5982 <![CDATA[<span style="color:black">Se��o II</span>]]>
5983 <![CDATA[<h2 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Do Apoio � Inova��o</span></b></font></h2>]]>
5984 <![CDATA[<span style="color:black">Do Apoio � Inova��o</span>]]>
5985 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art65"></a>Art. 65. ; A Uni�o, os Estados, o Distrito Federal e os Munic�pios, e as respectivas ag�ncias de fomento, as ICT, os n�cleos de inova��o tecnol�gica e as institui��es de apoio manter�o programas espec�ficos para as microempresas e para as empresas de pequeno porte, inclusive quando estas revestirem a forma de incubadoras, observando-se o seguinte:</span></font></p>]]>
5986 <![CDATA[<span style="color:black"><a name="art65"></a>Art. 65. ; A Uni�o, os Estados, o Distrito Federal e os Munic�pios, e as respectivas ag�ncias de fomento, as ICT, os n�cleos de inova��o tecnol�gica e as institui��es de apoio manter�o programas espec�ficos para as microempresas e para as empresas de pequeno porte, inclusive quando estas revestirem a forma de incubadoras, observando-se o seguinte:</span>]]>
5992 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art65i"></a>I - as condi��es de acesso ser�o diferenciadas, favorecidas e simplificadas;</span></font></p>]]>
5993 <![CDATA[<span style="color:black"><a name="art65i"></a>I - as condi��es de acesso ser�o diferenciadas, favorecidas e simplificadas;</span>]]>
5995 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art65ii"></a>II ;- ;o montante dispon�vel e suas condi��es de acesso dever�o ser expressos nos respectivos or�amentos e amplamente divulgados.</span></font></p>]]>
5996 <![CDATA[<span style="color:black"><a name="art65ii"></a>II ;- ;o montante dispon�vel e suas condi��es de acesso dever�o ser expressos nos respectivos or�amentos e amplamente divulgados.</span>]]>
5999 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art65�1"></a>� 1<u><sup>o</sup></u> ; As institui��es dever�o publicar, juntamente com as respectivas presta��es de contas, relat�rio circunstanciado das estrat�gias para maximiza��o da participa��o do segmento, assim como dos recursos alocados �s a��es referidas no <b>caput</b> deste artigo e aqueles efetivamente utilizados, consignando, obrigatoriamente, as justificativas do desempenho alcan�ado no per�odo.</span></font></p>]]>
6000 <![CDATA[<span style="color:black"><a name="art65�1"></a>� 1<u><sup>o</sup></u> ; As institui��es dever�o publicar, juntamente com as respectivas presta��es de contas, relat�rio circunstanciado das estrat�gias para maximiza��o da participa��o do segmento, assim como dos recursos alocados �s a��es referidas no <b>caput</b> deste artigo e aqueles efetivamente utilizados, consignando, obrigatoriamente, as justificativas do desempenho alcan�ado no per�odo.</span>]]>
6006 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art65�2"></a>� 2<u><sup>o</sup></u> ; As pessoas jur�dicas referidas no <b>caput</b> deste artigo ter�o por meta a aplica��o de, no m�nimo, 20% (vinte por cento) dos recursos destinados � inova��o para o desenvolvimento de tal atividade nas microempresas ou nas empresas de pequeno porte.</span></font></p>]]>
6007 <![CDATA[<span style="color:black"><a name="art65�2"></a>� 2<u><sup>o</sup></u> ; As pessoas jur�dicas referidas no <b>caput</b> deste artigo ter�o por meta a aplica��o de, no m�nimo, 20% (vinte por cento) dos recursos destinados � inova��o para o desenvolvimento de tal atividade nas microempresas ou nas empresas de pequeno porte.</span>]]>
6012 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color:black; text-decoration:line-through"><a name="art65�3"></a>� 3<u><sup>o</sup></u> ; Os �rg�os e entidades integrantes da administra��o p�blica federal atuantes em pesquisa, desenvolvimento ou capacita��o tecnol�gica ter�o por meta efetivar suas aplica��es, no percentual m�nimo fixado no � 2<u><sup>o</sup></u> deste artigo, em programas e projetos de apoio �s microempresas ou �s empresas de pequeno porte, transmitindo ao Minist�rio da Ci�ncia e Tecnologia, no primeiro trimestre de cada ano, informa��o relativa aos valores alocados e a respectiva rela��o percentual em rela��o ao total dos recursos destinados para esse fim.</span></font></p>]]>
6014 <![CDATA[<span style="color:black; text-decoration:line-through"><a name="art65�3"></a>� 3<u><sup>o</sup></u> ; Os �rg�os e entidades integrantes da administra��o p�blica federal atuantes em pesquisa, desenvolvimento ou capacita��o tecnol�gica ter�o por meta efetivar suas aplica��es, no percentual m�nimo fixado no � 2<u><sup>o</sup></u> deste artigo, em programas e projetos de apoio �s microempresas ou �s empresas de pequeno porte, transmitindo ao Minist�rio da Ci�ncia e Tecnologia, no primeiro trimestre de cada ano, informa��o relativa aos valores alocados e a respectiva rela��o percentual em rela��o ao total dos recursos destinados para esse fim.</span>]]>
6022 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <a name="art65�3."></a> <span style="font-family: Arial; color: black"><font size="2">� ;3<u><sup>o</sup></u> ;Os �rg�os e entidades integrantes da administra��o p�blica federal, estadual e municipal atuantes em pesquisa, desenvolvimento ou capacita��o tecnol�gica ter�o por meta efetivar suas aplica��es, no percentual m�nimo fixado neste artigo, em programas e projetos de apoio �s microempresas ou �s empresas de pequeno porte, transmitindo ao Minist�rio da Ci�ncia, Tecnologia e Inova��o, no primeiro trimestre de cada ano, informa��o relativa aos valores alocados e a respectiva rela��o percentual em rela��o ao total dos recursos destinados para esse fim. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Reda��o dada pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
6024 <![CDATA[<span style="font-family: Arial; color: black"><font size="2">� ;3<u><sup>o</sup></u> ;Os �rg�os e entidades integrantes da administra��o p�blica federal, estadual e municipal atuantes em pesquisa, desenvolvimento ou capacita��o tecnol�gica ter�o por meta efetivar suas aplica��es, no percentual m�nimo fixado neste artigo, em programas e projetos de apoio �s microempresas ou �s empresas de pequeno porte, transmitindo ao Minist�rio da Ci�ncia, Tecnologia e Inova��o, no primeiro trimestre de cada ano, informa��o relativa aos valores alocados e a respectiva rela��o percentual em rela��o ao total dos recursos destinados para esse fim. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1"> (Reda��o dada pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
6035 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art65�4"></a>� 4<s>�</s> ; Ficam autorizados a reduzir a 0 (zero) as al�quotas dos impostos e contribui��es a seguir indicados, incidentes na aquisi��o, ou importa��o, de equipamentos, m�quinas, aparelhos, instrumentos, acess�rios, sobressalentes e ferramentas que os acompanhem, na forma definida em regulamento, quando adquiridos, ou importados, diretamente por microempresas ou empresas de pequeno porte para incorpora��o ao seu ativo imobilizado:</span></font></p>]]>
6036 <![CDATA[<span style="color:black"><a name="art65�4"></a>� 4<s>�</s> ; Ficam autorizados a reduzir a 0 (zero) as al�quotas dos impostos e contribui��es a seguir indicados, incidentes na aquisi��o, ou importa��o, de equipamentos, m�quinas, aparelhos, instrumentos, acess�rios, sobressalentes e ferramentas que os acompanhem, na forma definida em regulamento, quando adquiridos, ou importados, diretamente por microempresas ou empresas de pequeno porte para incorpora��o ao seu ativo imobilizado:</span>]]>
6043 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art65�4i"></a>I - a Uni�o, em rela��o ao IPI, � Cofins, � Contribui��o para o PIS/Pasep, � Cofins-Importa��o e � Contribui��o para o PIS/Pasep-Importa��o; e</span></font></p>]]>
6044 <![CDATA[<span style="color:black"><a name="art65�4i"></a>I - a Uni�o, em rela��o ao IPI, � Cofins, � Contribui��o para o PIS/Pasep, � Cofins-Importa��o e � Contribui��o para o PIS/Pasep-Importa��o; e</span>]]>
6047 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art65�4ii"></a>II - os Estados e o Distrito Federal, em rela��o ao ICMS.</span></font></p>]]>
6048 <![CDATA[<span style="color:black"><a name="art65�4ii"></a>II - os Estados e o Distrito Federal, em rela��o ao ICMS.</span>]]>
6050 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art65�5"></a>� 5<s>�</s> ; A microempresa ou empresa de pequeno porte, adquirente de bens com o benef�cio previsto no � 4<s>�</s> deste artigo, fica obrigada, nas hip�teses previstas em regulamento, a recolher os impostos e contribui��es que deixaram de ser pagos, acrescidos de juros e multa, de mora ou de of�cio, contados a partir da data da aquisi��o, no mercado interno, ou do registro da declara��o de importa��o - DI, calculados na forma da legisla��o que rege a cobran�a do tributo n�o pago.</span></font></p>]]>
6051 <![CDATA[<span style="color:black"><a name="art65�5"></a>� 5<s>�</s> ; A microempresa ou empresa de pequeno porte, adquirente de bens com o benef�cio previsto no � 4<s>�</s> deste artigo, fica obrigada, nas hip�teses previstas em regulamento, a recolher os impostos e contribui��es que deixaram de ser pagos, acrescidos de juros e multa, de mora ou de of�cio, contados a partir da data da aquisi��o, no mercado interno, ou do registro da declara��o de importa��o - DI, calculados na forma da legisla��o que rege a cobran�a do tributo n�o pago.</span>]]>
6058 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art65�6"></a>� ;6<u><sup>o</sup></u> ;Para efeito da execu��o do or�amento previsto neste artigo, os �rg�os e institui��es poder�o alocar os recursos destinados � cria��o e ao custeio de ambientes de inova��o, incluindo incubadoras, parques e centros vocacionais tecnol�gicos, laborat�rios metrol�gicos, de ensaio, de pesquisa ou apoio ao treinamento, bem como custeio de bolsas de extens�o e remunera��o de professores, pesquisadores e agentes envolvidos nas atividades de apoio tecnol�gico complementar. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
6059 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art65�6"></a>� ;6<u><sup>o</sup></u> ;Para efeito da execu��o do or�amento previsto neste artigo, os �rg�os e institui��es poder�o alocar os recursos destinados � cria��o e ao custeio de ambientes de inova��o, incluindo incubadoras, parques e centros vocacionais tecnol�gicos, laborat�rios metrol�gicos, de ensaio, de pesquisa ou apoio ao treinamento, bem como custeio de bolsas de extens�o e remunera��o de professores, pesquisadores e agentes envolvidos nas atividades de apoio tecnol�gico complementar. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
6069 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art66"></a>Art. 66. ; No primeiro trimestre do ano subseq�ente, os �rg�os e entidades a que alude o </span></font> <span style="font-family: Arial; color: black"><font size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art67">art. 67 desta Lei Complementar</a></font></span><font face="Arial" size="2"><span style="color:black"> transmitir�o ao Minist�rio da Ci�ncia e Tecnologia relat�rio circunstanciado dos projetos realizados, compreendendo a an�lise do desempenho alcan�ado.</span></font></p>]]>
6070 <![CDATA[<span style="color:black"><a name="art66"></a>Art. 66. ; No primeiro trimestre do ano subseq�ente, os �rg�os e entidades a que alude o </span>]]>
6072 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art67">art. 67 desta Lei Complementar</a></font></span>]]>
6074 <![CDATA[<span style="color:black"> transmitir�o ao Minist�rio da Ci�ncia e Tecnologia relat�rio circunstanciado dos projetos realizados, compreendendo a an�lise do desempenho alcan�ado.</span>]]>
6077 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art67"></a>Art. 67. ; Os �rg�os cong�neres ao Minist�rio da Ci�ncia e Tecnologia estaduais e municipais dever�o elaborar e divulgar relat�rio anual indicando o valor dos recursos recebidos, inclusive por transfer�ncia de terceiros, que foram aplicados diretamente ou por organiza��es vinculadas, por Fundos Setoriais e outros, no segmento das microempresas e empresas de pequeno porte, retratando e avaliando os resultados obtidos e indicando as previs�es de a��es e metas para amplia��o de sua participa��o no exerc�cio seguinte.</span></font></p>]]>
6078 <![CDATA[<span style="color:black"><a name="art67"></a>Art. 67. ; Os �rg�os cong�neres ao Minist�rio da Ci�ncia e Tecnologia estaduais e municipais dever�o elaborar e divulgar relat�rio anual indicando o valor dos recursos recebidos, inclusive por transfer�ncia de terceiros, que foram aplicados diretamente ou por organiza��es vinculadas, por Fundos Setoriais e outros, no segmento das microempresas e empresas de pequeno porte, retratando e avaliando os resultados obtidos e indicando as previs�es de a��es e metas para amplia��o de sua participa��o no exerc�cio seguinte.</span>]]>
6086 <![CDATA[<p class="MsoNormal" align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><span style="color:black">CAP�TULO XI</span></font></p>]]>
6087 <![CDATA[<span style="color:black">CAP�TULO XI</span>]]>
6088 <![CDATA[<p class="MsoNormal" align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><span style="color:black">DAS REGRAS CIVIS E EMPRESARIAIS</span></font></p>]]>
6089 <![CDATA[<span style="color:black">DAS REGRAS CIVIS E EMPRESARIAIS</span>]]>
6091 <![CDATA[<p class="MsoNormal" align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Se��o I</span></b></font></p>]]>
6092 <![CDATA[<span style="color:black">Se��o I</span>]]>
6093 <![CDATA[<p class="MsoNormal" align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Das Regras Civis</span></b></font></p>]]>
6094 <![CDATA[<span style="color:black">Das Regras Civis</span>]]>
6095 <![CDATA[<p class="MsoNormal" align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Subse��o I</span></b></font></p>]]>
6096 <![CDATA[<span style="color:black">Subse��o I</span>]]>
6097 <![CDATA[<p class="MsoNormal" align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Do Pequeno Empres�rio</span></b></font></p>]]>
6098 <![CDATA[<span style="color:black">Do Pequeno Empres�rio</span>]]>
6099 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art68"> </a>Art. 68. Considera-se pequeno empres�rio, para efeito de aplica��o do disposto nos </font></span> <font face="Arial" size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/2002/L10406.htm#art970">arts. 970</a> e <a href="http://www.planalto.gov.br/ccivil_03/leis/2002/L10406.htm#art1179">1.179 da Lei n<s>�</s> 10.406, de 10 de janeiro de 2002</a></font><span style="font-family: Arial; color: black"><font size="2"> (C�digo Civil), o empres�rio individual caracterizado como microempresa na forma desta Lei Complementar que aufira receita bruta anual at� o limite previsto no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art18a">� 1<u><sup>o</sup></u> do art. 18-A</a>.</font></span></p>]]>
6100 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art68"> </a>Art. 68. Considera-se pequeno empres�rio, para efeito de aplica��o do disposto nos </font></span>]]>
6105 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> (C�digo Civil), o empres�rio individual caracterizado como microempresa na forma desta Lei Complementar que aufira receita bruta anual at� o limite previsto no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art18a">� 1<u><sup>o</sup></u> do art. 18-A</a>.</font></span>]]>
6110 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="center"> <font face="Arial" size="2"><span style="color:black">Subse��o II</span></font></p>]]>
6111 <![CDATA[<span style="color:black">Subse��o II</span>]]>
6112 <![CDATA[<p class="04ParteNormativa" align="center" style="text-indent: 1cm; margin: 15px 0cm"> <font face="Arial" size="2"><span style="color:black">(VETADO).</span></font></p>]]>
6113 <![CDATA[<span style="color:black">(VETADO).</span>]]>
6114 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art69"></a>Art. 69. ; (VETADO).</span></font></p>]]>
6115 <![CDATA[<span style="color:black"><a name="art69"></a>Art. 69. ; (VETADO).</span>]]>
6116 <![CDATA[<p class="MsoNormal" align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Se��o II</span></b></font></p>]]>
6117 <![CDATA[<span style="color:black">Se��o II</span>]]>
6118 <![CDATA[<p class="MsoNormal" align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Das Delibera��es Sociais e da Estrutura Organizacional</span></b></font></p>]]>
6119 <![CDATA[<span style="color:black">Das Delibera��es Sociais e da Estrutura Organizacional</span>]]>
6121 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art70"></a>Art. 70. ; As microempresas e as empresas de pequeno porte s�o desobrigadas da realiza��o de reuni�es e assembl�ias em qualquer das situa��es previstas na legisla��o civil, as quais ser�o substitu�das por delibera��o representativa do primeiro n�mero inteiro superior � metade do capital social.</span></font></p>]]>
6122 <![CDATA[<span style="color:black"><a name="art70"></a>Art. 70. ; As microempresas e as empresas de pequeno porte s�o desobrigadas da realiza��o de reuni�es e assembl�ias em qualquer das situa��es previstas na legisla��o civil, as quais ser�o substitu�das por delibera��o representativa do primeiro n�mero inteiro superior � metade do capital social.</span>]]>
6127 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art70�1"></a>� 1<u><sup>o</sup></u> ; O disposto no <b>caput</b> deste artigo n�o se aplica caso haja disposi��o contratual em contr�rio, caso ocorra hip�tese de justa causa que enseje a exclus�o de s�cio ou caso um ou mais s�cios ponham em risco a continuidade da empresa em virtude de atos de ineg�vel gravidade.</span></font></p>]]>
6128 <![CDATA[<span style="color:black"><a name="art70�1"></a>� 1<u><sup>o</sup></u> ; O disposto no <b>caput</b> deste artigo n�o se aplica caso haja disposi��o contratual em contr�rio, caso ocorra hip�tese de justa causa que enseje a exclus�o de s�cio ou caso um ou mais s�cios ponham em risco a continuidade da empresa em virtude de atos de ineg�vel gravidade.</span>]]>
6133 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art70�2"></a>� 2<u><sup>o</sup></u> ; Nos casos referidos no � 1<u><sup>o</sup></u> deste artigo, realizar-se-� reuni�o ou assembl�ia de acordo com a legisla��o civil.</span></font></p>]]>
6134 <![CDATA[<span style="color:black"><a name="art70�2"></a>� 2<u><sup>o</sup></u> ; Nos casos referidos no � 1<u><sup>o</sup></u> deste artigo, realizar-se-� reuni�o ou assembl�ia de acordo com a legisla��o civil.</span>]]>
6137 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art71"></a>Art. 71. ; Os empres�rios e as sociedades de que trata esta Lei Complementar, nos termos da legisla��o civil, ficam dispensados da publica��o de qualquer ato societ�rio.</span></font></p>]]>
6138 <![CDATA[<span style="color:black"><a name="art71"></a>Art. 71. ; Os empres�rios e as sociedades de que trata esta Lei Complementar, nos termos da legisla��o civil, ficam dispensados da publica��o de qualquer ato societ�rio.</span>]]>
6141 <![CDATA[<p class="MsoNormal" align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Se��o III</span></b></font></p>]]>
6142 <![CDATA[<span style="color:black">Se��o III</span>]]>
6143 <![CDATA[<p class="MsoNormal" align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Do Nome Empresarial</span></b></font></p>]]>
6144 <![CDATA[<span style="color:black">Do Nome Empresarial</span>]]>
6145 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art72"></a>Art. 72. ;As microempresas e as empresas de pequeno porte, nos termos da legisla��o civil, acrescentar�o � sua firma ou denomina��o as express�es �Microempresa� ou �Empresa de Pequeno Porte�, ou suas respectivas abrevia��es, �ME� ou �EPP�, conforme o caso, sendo facultativa a inclus�o do objeto da sociedade.</span></font></p>]]>
6146 <![CDATA[<span style="color:black"><a name="art72"></a>Art. 72. ;As microempresas e as empresas de pequeno porte, nos termos da legisla��o civil, acrescentar�o � sua firma ou denomina��o as express�es �Microempresa� ou �Empresa de Pequeno Porte�, ou suas respectivas abrevia��es, �ME� ou �EPP�, conforme o caso, sendo facultativa a inclus�o do objeto da sociedade.</span>]]>
6151 <![CDATA[<p class="MsoNormal" align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Se��o IV</span></b></font></p>]]>
6152 <![CDATA[<span style="color:black">Se��o IV</span>]]>
6153 <![CDATA[<p class="MsoNormal" align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Do Protesto de T�tulos</span></b></font></p>]]>
6154 <![CDATA[<span style="color:black">Do Protesto de T�tulos</span>]]>
6155 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art73"></a>Art. 73. ; O protesto de t�tulo, quando o devedor for microempres�rio ou empresa de pequeno porte, � sujeito �s seguintes condi��es:</span></font></p>]]>
6156 <![CDATA[<span style="color:black"><a name="art73"></a>Art. 73. ; O protesto de t�tulo, quando o devedor for microempres�rio ou empresa de pequeno porte, � sujeito �s seguintes condi��es:</span>]]>
6159 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art73i"></a>I - sobre os emolumentos do tabeli�o n�o incidir�o quaisquer acr�scimos a t�tulo de taxas, custas e contribui��es para o Estado ou Distrito Federal, carteira de previd�ncia, fundo de custeio de atos gratuitos, fundos especiais do Tribunal de Justi�a, bem como de associa��o de classe, criados ou que venham a ser criados sob qualquer t�tulo ou denomina��o, ressalvada a cobran�a do devedor das despesas de correio, condu��o e publica��o de edital para realiza��o da intima��o;</span></font></p>]]>
6160 <![CDATA[<span style="color:black"><a name="art73i"></a>I - sobre os emolumentos do tabeli�o n�o incidir�o quaisquer acr�scimos a t�tulo de taxas, custas e contribui��es para o Estado ou Distrito Federal, carteira de previd�ncia, fundo de custeio de atos gratuitos, fundos especiais do Tribunal de Justi�a, bem como de associa��o de classe, criados ou que venham a ser criados sob qualquer t�tulo ou denomina��o, ressalvada a cobran�a do devedor das despesas de correio, condu��o e publica��o de edital para realiza��o da intima��o;</span>]]>
6167 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art73ii"></a>II - para o pagamento do t�tulo em cart�rio, n�o poder� ser exigido cheque de emiss�o de estabelecimento banc�rio, mas, feito o pagamento por meio de cheque, de emiss�o de estabelecimento banc�rio ou n�o, a quita��o dada pelo tabelionato de protesto ser� condicionada � efetiva liquida��o do cheque;</span></font></p>]]>
6168 <![CDATA[<span style="color:black"><a name="art73ii"></a>II - para o pagamento do t�tulo em cart�rio, n�o poder� ser exigido cheque de emiss�o de estabelecimento banc�rio, mas, feito o pagamento por meio de cheque, de emiss�o de estabelecimento banc�rio ou n�o, a quita��o dada pelo tabelionato de protesto ser� condicionada � efetiva liquida��o do cheque;</span>]]>
6173 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art73iii"></a>III - o cancelamento do registro de protesto, fundado no pagamento do t�tulo, ser� feito independentemente de declara��o de anu�ncia do credor, salvo no caso de impossibilidade de apresenta��o do original protestado;</span></font></p>]]>
6174 <![CDATA[<span style="color:black"><a name="art73iii"></a>III - o cancelamento do registro de protesto, fundado no pagamento do t�tulo, ser� feito independentemente de declara��o de anu�ncia do credor, salvo no caso de impossibilidade de apresenta��o do original protestado;</span>]]>
6178 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art73iv"></a>IV - para os fins do disposto no <b>caput</b> e nos incisos I, II e III do <b>caput</b> deste artigo, o devedor dever� provar sua qualidade de microempresa ou de empresa de pequeno porte perante o tabelionato de protestos de t�tulos, mediante documento expedido pela Junta Comercial ou pelo Registro Civil das Pessoas Jur�dicas, conforme o caso;</span></font></p>]]>
6179 <![CDATA[<span style="color:black"><a name="art73iv"></a>IV - para os fins do disposto no <b>caput</b> e nos incisos I, II e III do <b>caput</b> deste artigo, o devedor dever� provar sua qualidade de microempresa ou de empresa de pequeno porte perante o tabelionato de protestos de t�tulos, mediante documento expedido pela Junta Comercial ou pelo Registro Civil das Pessoas Jur�dicas, conforme o caso;</span>]]>
6185 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art73v"></a>V - quando o pagamento do t�tulo ocorrer com cheque sem a devida provis�o de fundos, ser�o automaticamente suspensos pelos cart�rios de protesto, pelo prazo de 1 (um) ano, todos os benef�cios previstos para o devedor neste artigo, independentemente da lavratura e registro do respectivo protesto.</span></font></p>]]>
6186 <![CDATA[<span style="color:black"><a name="art73v"></a>V - quando o pagamento do t�tulo ocorrer com cheque sem a devida provis�o de fundos, ser�o automaticamente suspensos pelos cart�rios de protesto, pelo prazo de 1 (um) ano, todos os benef�cios previstos para o devedor neste artigo, independentemente da lavratura e registro do respectivo protesto.</span>]]>
6191 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art73a"></a>Art. 73-A. ;S�o vedadas cl�usulas contratuais relativas � limita��o da emiss�o ou circula��o de t�tulos de cr�dito ou direitos credit�rios originados de opera��es de compra e venda de produtos e servi�os por microempresas e empresas de pequeno porte. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
6192 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art73a"></a>Art. 73-A. ;S�o vedadas cl�usulas contratuais relativas � limita��o da emiss�o ou circula��o de t�tulos de cr�dito ou direitos credit�rios originados de opera��es de compra e venda de produtos e servi�os por microempresas e empresas de pequeno porte. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
6199 <![CDATA[<p class="MsoNormal" align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><span class="cite"><span style="color: black"> CAP�TULO XII</span></span></font></p>]]>
6200 <![CDATA[<span style="color: black"> CAP�TULO XII</span>]]>
6202 <![CDATA[<p class="MsoNormal" align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><span class="cite"><span style="color: black">DO ACESSO � JUSTI�A</span></span></font></p>]]>
6203 <![CDATA[<span style="color: black">DO ACESSO � JUSTI�A</span>]]>
6205 <![CDATA[<p class="MsoNormal" align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Se��o I</span></b></font></p>]]>
6206 <![CDATA[<span style="color:black">Se��o I</span>]]>
6207 <![CDATA[<p class="MsoNormal" align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Do Acesso aos Juizados Especiais</span></b></font></p>]]>
6208 <![CDATA[<span style="color:black">Do Acesso aos Juizados Especiais</span>]]>
6210 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art74"> </a>Art. 74. Aplica-se �s microempresas e �s empresas de pequeno porte de que trata esta Lei Complementar o disposto no </font></span> <font face="Arial" size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/L9099.htm#art8�1">� 1<s>�</s> do art. 8<s>�</s> da Lei no 9.099, de 26 de setembro de 1995</a></font><span style="font-family: Arial; color: black"><font size="2">, e no </font></span> <font face="Arial" size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/LEIS_2001/L10259.htm#art6i">inciso I do <b>caput</b> do art. 6<s>�</s> da Lei n<s>�</s> 10.259, de 12 de julho de 2001</a></font><span style="font-family: Arial; color: black"><font size="2">, as quais, assim como as pessoas f�sicas capazes, passam a ser admitidas como proponentes de a��o perante o Juizado Especial, exclu�dos os cession�rios de direito de pessoas jur�dicas.</font></span></p>]]>
6211 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art74"> </a>Art. 74. Aplica-se �s microempresas e �s empresas de pequeno porte de que trata esta Lei Complementar o disposto no </font></span>]]>
6217 <![CDATA[<span style="font-family: Arial; color: black"><font size="2">, e no </font></span>]]>
6221 <![CDATA[<span style="font-family: Arial; color: black"><font size="2">, as quais, assim como as pessoas f�sicas capazes, passam a ser admitidas como proponentes de a��o perante o Juizado Especial, exclu�dos os cession�rios de direito de pessoas jur�dicas.</font></span>]]>
6225 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art74a"></a>Art. ;74-A. ;O Poder Judici�rio, especialmente por meio do Conselho Nacional de Justi�a - CNJ, e o Minist�rio da Justi�a implementar�o medidas para disseminar o tratamento diferenciado e favorecido �s microempresas e empresas de pequeno porte em suas respectivas �reas de compet�ncia. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
6226 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art74a"></a>Art. ;74-A. ;O Poder Judici�rio, especialmente por meio do Conselho Nacional de Justi�a - CNJ, e o Minist�rio da Justi�a implementar�o medidas para disseminar o tratamento diferenciado e favorecido �s microempresas e empresas de pequeno porte em suas respectivas �reas de compet�ncia. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
6233 <![CDATA[<p class="MsoNormal" align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Se��o II</span></b></font></p>]]>
6234 <![CDATA[<span style="color:black">Se��o II</span>]]>
6235 <![CDATA[<p class="MsoNormal" align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Da Concilia��o Pr�via, Media��o e Arbitragem</span></b></font></p>]]>
6236 <![CDATA[<span style="color:black">Da Concilia��o Pr�via, Media��o e Arbitragem</span>]]>
6238 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art75"></a>Art. 75. ; As microempresas e empresas de pequeno porte dever�o ser estimuladas a utilizar os institutos de concilia��o pr�via, media��o e arbitragem para solu��o dos seus conflitos.</span></font></p>]]>
6239 <![CDATA[<span style="color:black"><a name="art75"></a>Art. 75. ; As microempresas e empresas de pequeno porte dever�o ser estimuladas a utilizar os institutos de concilia��o pr�via, media��o e arbitragem para solu��o dos seus conflitos.</span>]]>
6242 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art75�1"></a>� 1<u><sup>o</sup></u> ; Ser�o ; reconhecidos de pleno direito os acordos celebrados no �mbito das comiss�es de concilia��o pr�via.</span></font></p>]]>
6243 <![CDATA[<span style="color:black"><a name="art75�1"></a>� 1<u><sup>o</sup></u> ; Ser�o ; reconhecidos de pleno direito os acordos celebrados no �mbito das comiss�es de concilia��o pr�via.</span>]]>
6246 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art75�2"></a>� 2<u><sup>o</sup></u> ; O est�mulo a que se refere o <b>caput</b> deste artigo compreender� campanhas de divulga��o, servi�os de esclarecimento e tratamento diferenciado, simplificado e favorecido no tocante aos custos administrativos e honor�rios cobrados.</span></font></p>]]>
6247 <![CDATA[<span style="color:black"><a name="art75�2"></a>� 2<u><sup>o</sup></u> ; O est�mulo a que se refere o <b>caput</b> deste artigo compreender� campanhas de divulga��o, servi�os de esclarecimento e tratamento diferenciado, simplificado e favorecido no tocante aos custos administrativos e honor�rios cobrados.</span>]]>
6251 <![CDATA[<p class="MsoNormal" align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Se��o III</span></b></font></p>]]>
6252 <![CDATA[<span style="color:black">Se��o III</span>]]>
6253 <![CDATA[<h2 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><b><span style="color:black">Das Parcerias</span></b></font></h2>]]>
6254 <![CDATA[<span style="color:black">Das Parcerias</span>]]>
6255 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art75a"> </a>Art. 75-A. ; Para fazer face �s demandas origin�rias do est�mulo previsto nos <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art74">arts. 74 e 75 desta Lei Complementar</a>, entidades privadas, p�blicas, inclusive o Poder Judici�rio, poder�o firmar parcerias entre si, objetivando a instala��o ou utiliza��o de ambientes prop�cios para a realiza��o dos procedimentos inerentes a busca da solu��o de conflitos.</font></span></p>]]>
6256 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art75a"> </a>Art. 75-A. ; Para fazer face �s demandas origin�rias do est�mulo previsto nos <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art74">arts. 74 e 75 desta Lei Complementar</a>, entidades privadas, p�blicas, inclusive o Poder Judici�rio, poder�o firmar parcerias entre si, objetivando a instala��o ou utiliza��o de ambientes prop�cios para a realiza��o dos procedimentos inerentes a busca da solu��o de conflitos.</font></span>]]>
6263 <![CDATA[<h1 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><span style="color:black;font-weight:normal"> CAP�TULO XIII</span></font></h1>]]>
6264 <![CDATA[<span style="color:black;font-weight:normal"> CAP�TULO XIII</span>]]>
6266 <![CDATA[<h1 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><span style="color:black;font-weight:normal">DO APOIO E DA REPRESENTA��O</span></font></h1>]]>
6267 <![CDATA[<span style="color:black;font-weight:normal">DO APOIO E DA REPRESENTA��O</span>]]>
6269 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm; text-autospace: none; margin-top:0; margin-bottom:0"> <span style="font-family: Arial; color: black; text-decoration:line-through"><font size="2"> <a name="art76."></a>Art. 76. Para o cumprimento do disposto nesta Lei Complementar, bem como para desenvolver e acompanhar pol�ticas p�blicas voltadas �s microempresas e empresas de pequeno porte, o poder p�blico, em conson�ncia com o F�rum Permanente das Microempresas e Empresas de Pequeno Porte, sob a coordena��o do Minist�rio do Desenvolvimento, Ind�stria e Com�rcio Exterior, dever� incentivar e apoiar a cria��o de f�runs com participa��o dos �rg�os p�blicos competentes e das entidades vinculadas ao setor.</font></span></p>]]>
6270 <![CDATA[<span style="font-family: Arial; color: black; text-decoration:line-through"><font size="2"> <a name="art76."></a>Art. 76. Para o cumprimento do disposto nesta Lei Complementar, bem como para desenvolver e acompanhar pol�ticas p�blicas voltadas �s microempresas e empresas de pequeno porte, o poder p�blico, em conson�ncia com o F�rum Permanente das Microempresas e Empresas de Pequeno Porte, sob a coordena��o do Minist�rio do Desenvolvimento, Ind�stria e Com�rcio Exterior, dever� incentivar e apoiar a cria��o de f�runs com participa��o dos �rg�os p�blicos competentes e das entidades vinculadas ao setor.</font></span>]]>
6279 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm; text-autospace: none; margin-top:0; margin-bottom:0"> <font face="Arial" size="2"><span style="color:black"><a name="art76p"></a></span></font> <span style="font-family: Arial; color: black; text-decoration:line-through"> <font size="2">Par�grafo �nico. O Minist�rio do Desenvolvimento, Ind�stria e Com�rcio Exterior coordenar� com as entidades representativas das microempresas e empresas de pequeno porte a implementa��o dos f�runs regionais nas unidades da federa��o.</font></span></p>]]>
6280 <![CDATA[<span style="color:black"><a name="art76p"></a></span>]]>
6281 <![CDATA[<span style="font-family: Arial; color: black; text-decoration:line-through"> <font size="2">Par�grafo �nico. O Minist�rio do Desenvolvimento, Ind�stria e Com�rcio Exterior coordenar� com as entidades representativas das microempresas e empresas de pequeno porte a implementa��o dos f�runs regionais nas unidades da federa��o.</font></span>]]>
6289 <![CDATA[<p class="texto20" style="text-indent: 38px; margin-top: 20px; margin-bottom: 20px" align="justify"> <span style="font-family: Arial; color: black"><font size="2"><a name="art76"> </a></font></span><span style="color: black; font-weight: normal">Art. 76. ;Para o cumprimento do disposto nesta Lei Complementar, bem como para desenvolver e acompanhar pol�ticas p�blicas voltadas �s microempresas e empresas de pequeno porte, o poder p�blico, em conson�ncia com o F�rum Permanente das Microempresas e Empresas de Pequeno Porte, sob a coordena��o da Secretaria da Micro e Pequena Empresa da Presid�ncia da Rep�blica, dever� incentivar e apoiar a cria��o de f�runs com participa��o dos �rg�os p�blicos competentes e das entidades vinculadas ao setor. ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/_Ato2011-2014/2013/Lei/L12792.htm#art5">(Reda��o dada pela Lei n� 12.792, de 2013)</a></span></p>]]>
6290 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art76"> </a></font></span>]]>
6291 <![CDATA[<span style="color: black; font-weight: normal">Art. 76. ;Para o cumprimento do disposto nesta Lei Complementar, bem como para desenvolver e acompanhar pol�ticas p�blicas voltadas �s microempresas e empresas de pequeno porte, o poder p�blico, em conson�ncia com o F�rum Permanente das Microempresas e Empresas de Pequeno Porte, sob a coordena��o da Secretaria da Micro e Pequena Empresa da Presid�ncia da Rep�blica, dever� incentivar e apoiar a cria��o de f�runs com participa��o dos �rg�os p�blicos competentes e das entidades vinculadas ao setor. ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/_Ato2011-2014/2013/Lei/L12792.htm#art5">(Reda��o dada pela Lei n� 12.792, de 2013)</a></span>]]>
6302 <![CDATA[<p class="texto20" style="text-indent: 38px; margin-top: 20px; margin-bottom: 20px" align="justify"> <span style="color:black"><a name="art76p."></a></span> <span style="color: black; font-weight: normal">Par�grafo �nico. ;A Secretaria da Micro e Pequena Empresa da Presid�ncia da Rep�blica coordenar� com as entidades representativas das microempresas e empresas de pequeno porte a implementa��o dos f�runs regionais nas unidades da federa��o. ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/_Ato2011-2014/2013/Lei/L12792.htm#art5">(Reda��o dada pela Lei n� 12.792, de 2013)</a></span></p>]]>
6303 <![CDATA[<span style="color:black"><a name="art76p."></a></span>]]>
6304 <![CDATA[<span style="color: black; font-weight: normal">Par�grafo �nico. ;A Secretaria da Micro e Pequena Empresa da Presid�ncia da Rep�blica coordenar� com as entidades representativas das microempresas e empresas de pequeno porte a implementa��o dos f�runs regionais nas unidades da federa��o. ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/_Ato2011-2014/2013/Lei/L12792.htm#art5">(Reda��o dada pela Lei n� 12.792, de 2013)</a></span>]]>
6311 <![CDATA[<p class="texto20" style="text-indent: 38px; margin-top: 20px; margin-bottom: 20px" align="justify"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art76a"></a>Art. ;76-A. ;As institui��es de representa��o e apoio empresarial dever�o promover programas de sensibiliza��o, de informa��o, de orienta��o e apoio, de educa��o fiscal, de regularidade dos contratos de trabalho e de ado��o de sistemas informatizados e eletr�nicos, como forma de est�mulo � formaliza��o de empreendimentos, de neg�cios e empregos, � amplia��o da competitividade e � dissemina��o do associativismo entre as microempresas, os microempreendedores individuais, as empresas de pequeno porte e equiparados. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></p>]]>
6312 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art76a"></a>Art. ;76-A. ;As institui��es de representa��o e apoio empresarial dever�o promover programas de sensibiliza��o, de informa��o, de orienta��o e apoio, de educa��o fiscal, de regularidade dos contratos de trabalho e de ado��o de sistemas informatizados e eletr�nicos, como forma de est�mulo � formaliza��o de empreendimentos, de neg�cios e empregos, � amplia��o da competitividade e � dissemina��o do associativismo entre as microempresas, os microempreendedores individuais, as empresas de pequeno porte e equiparados. ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
6325 <![CDATA[<h1 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><span style="color:black;font-weight:normal"> CAP�TULO XIV</span></font></h1>]]>
6326 <![CDATA[<span style="color:black;font-weight:normal"> CAP�TULO XIV</span>]]>
6328 <![CDATA[<h1 align="center" style="text-indent: 1cm; margin-top: 15px; margin-bottom: 15px"> <font face="Arial" size="2"><span style="color:black;font-weight:normal"> DISPOSI��ES FINAIS E TRANSIT�RIAS</span></font></h1>]]>
6329 <![CDATA[<span style="color:black;font-weight:normal"> DISPOSI��ES FINAIS E TRANSIT�RIAS</span>]]>
6331 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art77"></a>Art. 77. ;Promulgada esta Lei Complementar, o Comit� Gestor expedir�, em 30 (trinta) meses, as instru��es que se fizerem necess�rias � sua execu��o.</span></font></p>]]>
6332 <![CDATA[<span style="color:black"><a name="art77"></a>Art. 77. ;Promulgada esta Lei Complementar, o Comit� Gestor expedir�, em 30 (trinta) meses, as instru��es que se fizerem necess�rias � sua execu��o.</span>]]>
6335 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art77�1"></a>� 1<u><sup>o</sup></u> ; O Minist�rio do Trabalho e Emprego, a Secretaria da Receita Federal, a Secretaria da Receita Previdenci�ria, os Estados, o Distrito Federal e os Munic�pios dever�o editar, em 1 (um) ano, as leis e demais atos necess�rios para assegurar o pronto e imediato tratamento jur�dico diferenciado, simplificado e favorecido �s microempresas e �s empresas de pequeno porte.</span></font></p>]]>
6336 <![CDATA[<span style="color:black"><a name="art77�1"></a>� 1<u><sup>o</sup></u> ; O Minist�rio do Trabalho e Emprego, a Secretaria da Receita Federal, a Secretaria da Receita Previdenci�ria, os Estados, o Distrito Federal e os Munic�pios dever�o editar, em 1 (um) ano, as leis e demais atos necess�rios para assegurar o pronto e imediato tratamento jur�dico diferenciado, simplificado e favorecido �s microempresas e �s empresas de pequeno porte.</span>]]>
6342 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art77�2"></a>� 2<s>�</s> ; A administra��o direta e indireta federal, estadual e municipal e as entidades paraestatais acordar�o, no prazo previsto no � 1<s>�</s> deste artigo, as provid�ncias necess�rias � adapta��o dos respectivos atos normativos ao disposto nesta Lei Complementar.</span></font></p>]]>
6343 <![CDATA[<span style="color:black"><a name="art77�2"></a>� 2<s>�</s> ; A administra��o direta e indireta federal, estadual e municipal e as entidades paraestatais acordar�o, no prazo previsto no � 1<s>�</s> deste artigo, as provid�ncias necess�rias � adapta��o dos respectivos atos normativos ao disposto nesta Lei Complementar.</span>]]>
6348 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art77�3"></a>� 3<u><sup>o</sup></u> ; (VETADO).</span></font></p>]]>
6349 <![CDATA[<span style="color:black"><a name="art77�3"></a>� 3<u><sup>o</sup></u> ; (VETADO).</span>]]>
6351 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <font face="Arial" size="2"><span style="color:black"><a name="art77�4"></a></span></font> <span style="font-family: Arial; color: black"><font size="2">� 4<u><sup>o</sup></u> ; O Comit� Gestor regulamentar� o disposto no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art13">inciso I do � 6<u><sup>o</sup></u> do art. 13 desta Lei Complementar</a> at� 31 de dezembro de 2008. ;</font></span></p>]]>
6352 <![CDATA[<span style="color:black"><a name="art77�4"></a></span>]]>
6353 <![CDATA[<span style="font-family: Arial; color: black"><font size="2">� 4<u><sup>o</sup></u> ; O Comit� Gestor regulamentar� o disposto no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art13">inciso I do � 6<u><sup>o</sup></u> do art. 13 desta Lei Complementar</a> at� 31 de dezembro de 2008. ;</font></span>]]>
6356 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <font face="Arial" size="2"><span style="color:black"><a name="art77�5"></a></span></font> <span style="font-family: Arial; color: black"><font size="2">� 5<u><sup>o</sup></u> ; A partir de 1<u><sup>o</sup></u> de janeiro de 2009, perder�o efic�cia as substitui��es tribut�rias que n�o atenderem � disciplina estabelecida na forma do � 4<u><sup>o</sup></u> deste artigo.</font></span></p>]]>
6357 <![CDATA[<span style="color:black"><a name="art77�5"></a></span>]]>
6358 <![CDATA[<span style="font-family: Arial; color: black"><font size="2">� 5<u><sup>o</sup></u> ; A partir de 1<u><sup>o</sup></u> de janeiro de 2009, perder�o efic�cia as substitui��es tribut�rias que n�o atenderem � disciplina estabelecida na forma do � 4<u><sup>o</sup></u> deste artigo.</font></span>]]>
6362 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <font face="Arial" size="2"><span style="color:black"><a name="art77�6"></a></span></font> <span style="font-family: Arial; color: black"><font size="2">� 6<u><sup>o</sup></u> O Comit� de que trata o <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art2">inciso III do caput<i> </i>do art. 2<u><sup>o</sup></u> desta Lei Complementar</a> expedir�, at� 31 de dezembro de 2009, as instru��es que se fizerem necess�rias relativas a sua compet�ncia.</font></span></p>]]>
6363 <![CDATA[<span style="color:black"><a name="art77�6"></a></span>]]>
6364 <![CDATA[<span style="font-family: Arial; color: black"><font size="2">� 6<u><sup>o</sup></u> O Comit� de que trata o <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art2">inciso III do caput<i> </i>do art. 2<u><sup>o</sup></u> desta Lei Complementar</a> expedir�, at� 31 de dezembro de 2009, as instru��es que se fizerem necess�rias relativas a sua compet�ncia.</font></span>]]>
6368 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art78"></a></span> <span lang="EN-US" style="color: black">Art. 78. ; (REVOGADO)</span></font></p>]]>
6369 <![CDATA[<span style="color:black"><a name="art78"></a></span>]]>
6370 <![CDATA[<span lang="EN-US" style="color: black">Art. 78. ; (REVOGADO)</span>]]>
6371 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art79"></a></span> <span lang="EN-US" style="color: black">Art. 79. ; </span><span style="color:black">Ser� concedido, para ingresso no Simples Nacional, parcelamento, em at� 100 (cem) parcelas mensais e sucessivas, dos d�bitos com o Instituto Nacional do Seguro Social � INSS, ou com as Fazendas P�blicas federal, estadual ou municipal, de responsabilidade da microempresa ou empresa de pequeno porte e de seu titular ou s�cio, com vencimento at� 30 de junho de 2008.</span></font></p>]]>
6372 <![CDATA[<span style="color:black"><a name="art79"></a></span>]]>
6373 <![CDATA[<span lang="EN-US" style="color: black">Art. 79. ; </span>]]>
6374 <![CDATA[<span style="color:black">Ser� concedido, para ingresso no Simples Nacional, parcelamento, em at� 100 (cem) parcelas mensais e sucessivas, dos d�bitos com o Instituto Nacional do Seguro Social � INSS, ou com as Fazendas P�blicas federal, estadual ou municipal, de responsabilidade da microempresa ou empresa de pequeno porte e de seu titular ou s�cio, com vencimento at� 30 de junho de 2008.</span>]]>
6380 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art79�1"></a>� 1<u><sup>o</sup></u> ; O valor m�nimo da parcela mensal ser� de R$ 100,00 (cem reais), considerados isoladamente os d�bitos para com a Fazenda Nacional, para com a Seguridade Social, para com a Fazenda dos Estados, dos Munic�pios ou do Distrito Federal.</span></font></p>]]>
6381 <![CDATA[<span style="color:black"><a name="art79�1"></a>� 1<u><sup>o</sup></u> ; O valor m�nimo da parcela mensal ser� de R$ 100,00 (cem reais), considerados isoladamente os d�bitos para com a Fazenda Nacional, para com a Seguridade Social, para com a Fazenda dos Estados, dos Munic�pios ou do Distrito Federal.</span>]]>
6385 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art79�2"></a>� 2<u><sup>o</sup></u> ; Esse parcelamento alcan�a inclusive d�bitos inscritos em d�vida ativa.</span></font></p>]]>
6386 <![CDATA[<span style="color:black"><a name="art79�2"></a>� 2<u><sup>o</sup></u> ; Esse parcelamento alcan�a inclusive d�bitos inscritos em d�vida ativa.</span>]]>
6388 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art79�3"></a>� 3<u><sup>o</sup></u> ; O parcelamento ser� requerido � respectiva Fazenda para com a qual o sujeito passivo esteja em d�bito.</span></font></p>]]>
6389 <![CDATA[<span style="color:black"><a name="art79�3"></a>� 3<u><sup>o</sup></u> ; O parcelamento ser� requerido � respectiva Fazenda para com a qual o sujeito passivo esteja em d�bito.</span>]]>
6392 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art79�3a"></a>� 3<s>�</s>-A ; O parcelamento dever� ser requerido no prazo estabelecido em regulamenta��o do Comit� Gestor. </span></font></p>]]>
6393 <![CDATA[<span style="color:black"><a name="art79�3a"></a>� 3<s>�</s>-A ; O parcelamento dever� ser requerido no prazo estabelecido em regulamenta��o do Comit� Gestor. </span>]]>
6396 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art79�4"></a>� 4<u><sup>o</sup></u> ; Aplicam-se ao disposto neste artigo as demais regras vigentes para parcelamento de tributos e contribui��es federais, na forma regulamentada pelo Comit� Gestor.</span></font></p>]]>
6397 <![CDATA[<span style="color:black"><a name="art79�4"></a>� 4<u><sup>o</sup></u> ; Aplicam-se ao disposto neste artigo as demais regras vigentes para parcelamento de tributos e contribui��es federais, na forma regulamentada pelo Comit� Gestor.</span>]]>
6400 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; " align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art79�5"></a>� 5<u><sup>o</sup></u> ; (VETADO)</span></font></p>]]>
6401 <![CDATA[<span style="color:black"><a name="art79�5"></a>� 5<u><sup>o</sup></u> ; (VETADO)</span>]]>
6403 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; " align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art79�6"></a>� 6<u><sup>o</sup></u> ; (VETADO)</span></font></p>]]>
6404 <![CDATA[<span style="color:black"><a name="art79�6"></a>� 6<u><sup>o</sup></u> ; (VETADO)</span>]]>
6406 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; " align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art79�7"></a>� 7<u><sup>o</sup></u> ; (VETADO)</span></font></p>]]>
6407 <![CDATA[<span style="color:black"><a name="art79�7"></a>� 7<u><sup>o</sup></u> ; (VETADO)</span>]]>
6409 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; " align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art79�8"></a>� 8<u><sup>o</sup></u> ; (VETADO)</span></font></p>]]>
6410 <![CDATA[<span style="color:black"><a name="art79�8"></a>� 8<u><sup>o</sup></u> ; (VETADO)</span>]]>
6412 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art79�9"></a>� 9<s>�</s> ; O parcelamento de que trata o <b>caput</b> deste artigo n�o se aplica na hip�tese de reingresso de microempresa ou empresa de pequeno porte no Simples Nacional.</span></font></p>]]>
6413 <![CDATA[<span style="color:black"><a name="art79�9"></a>� 9<s>�</s> ; O parcelamento de que trata o <b>caput</b> deste artigo n�o se aplica na hip�tese de reingresso de microempresa ou empresa de pequeno porte no Simples Nacional.</span>]]>
6416 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span lang="EN-US" style="font-family: Arial; color: black"><font size="2"> <a name="art79a"></a>Art. 79-A. (VETADO)</font></span></p>]]>
6417 <![CDATA[<span lang="EN-US" style="font-family: Arial; color: black"><font size="2"> <a name="art79a"></a>Art. 79-A. (VETADO)</font></span>]]>
6420 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span lang="PT" style="font-family: Arial; color: black"><font size="2"> <a name="art79b"></a>Art. 79-B. </font></span><span style="font-family: Arial; color: black"> <font size="2">Excepcionalmente para os fatos geradores ocorridos em julho de 2007, os tributos apurados na forma dos <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art18">arts. 18 a 20 desta Lei Complementar</a> dever�o ser pagos at� o �ltimo dia �til de agosto de 2007.</font></span></p>]]>
6421 <![CDATA[<span lang="PT" style="font-family: Arial; color: black"><font size="2"> <a name="art79b"></a>Art. 79-B. </font></span>]]>
6423 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">Excepcionalmente para os fatos geradores ocorridos em julho de 2007, os tributos apurados na forma dos <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art18">arts. 18 a 20 desta Lei Complementar</a> dever�o ser pagos at� o �ltimo dia �til de agosto de 2007.</font></span>]]>
6427 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"><a name="art79c"> </a>Art. 79-C. ; A microempresa e a empresa de pequeno porte que, em 30 de junho de 2007, se enquadravam no regime previsto na </font></span> <font face="Arial" size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/L9317.htm">Lei n<u><sup>o</sup></u> 9.317, de 5 de dezembro de 1996</a></font><span style="font-family: Arial; color: black"><font size="2">, e que n�o ingressaram no regime previsto no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art12">art. 12 desta Lei Complementar</a> sujeitar-se-�o, a partir de 1<u><sup>o</sup></u> de julho de 2007, �s normas de tributa��o aplic�veis �s demais pessoas jur�dicas.</font></span></p>]]>
6428 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art79c"> </a>Art. 79-C. ; A microempresa e a empresa de pequeno porte que, em 30 de junho de 2007, se enquadravam no regime previsto na </font></span>]]>
6433 <![CDATA[<span style="font-family: Arial; color: black"><font size="2">, e que n�o ingressaram no regime previsto no <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp123.htm#art12">art. 12 desta Lei Complementar</a> sujeitar-se-�o, a partir de 1<u><sup>o</sup></u> de julho de 2007, �s normas de tributa��o aplic�veis �s demais pessoas jur�dicas.</font></span>]]>
6437 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <font face="Arial" size="2"><span style="color:black"><a name="art79c�1"></a></span></font> <span style="font-family: Arial; color: black"><font size="2">� 1<u><sup>o</sup></u> ; Para efeito do disposto no <b>caput</b> deste artigo, o sujeito passivo poder� optar pelo recolhimento do Imposto sobre a Renda da Pessoa Jur�dica � IRPJ e da Contribui��o Social sobre o Lucro L�quido - CSLL na forma do lucro real, trimestral ou anual, ou do lucro presumido.</font></span></p>]]>
6438 <![CDATA[<span style="color:black"><a name="art79c�1"></a></span>]]>
6439 <![CDATA[<span style="font-family: Arial; color: black"><font size="2">� 1<u><sup>o</sup></u> ; Para efeito do disposto no <b>caput</b> deste artigo, o sujeito passivo poder� optar pelo recolhimento do Imposto sobre a Renda da Pessoa Jur�dica � IRPJ e da Contribui��o Social sobre o Lucro L�quido - CSLL na forma do lucro real, trimestral ou anual, ou do lucro presumido.</font></span>]]>
6444 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <font face="Arial" size="2"><span style="color:black"><a name="art79c�2"></a></span></font> <span style="font-family: Arial; color: black"><font size="2">� 2<u><sup>o</sup></u> ; A op��o pela tributa��o com base no lucro presumido dar-se-� pelo pagamento, no vencimento, do IRPJ e da CSLL devidos, correspondente ao 3<u><sup>o</sup></u> (terceiro) trimestre de 2007 e, no caso do lucro real anual, com o pagamento do IRPJ e da CSLL relativos ao m�s de julho de 2007 com base na estimativa mensal.</font></span></p>]]>
6445 <![CDATA[<span style="color:black"><a name="art79c�2"></a></span>]]>
6446 <![CDATA[<span style="font-family: Arial; color: black"><font size="2">� 2<u><sup>o</sup></u> ; A op��o pela tributa��o com base no lucro presumido dar-se-� pelo pagamento, no vencimento, do IRPJ e da CSLL devidos, correspondente ao 3<u><sup>o</sup></u> (terceiro) trimestre de 2007 e, no caso do lucro real anual, com o pagamento do IRPJ e da CSLL relativos ao m�s de julho de 2007 com base na estimativa mensal.</font></span>]]>
6451 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"><a name="art79d"> </a>Art. 79-D Excepcionalmente, para os fatos geradores ocorridos entre 1<u><sup>o</sup></u> de julho de 2007 e 31 de dezembro de 2008, as pessoas jur�dicas que exer�am atividade sujeita simultaneamente � incid�ncia do IPI e do ISS dever�o recolher o ISS diretamente ao Munic�pio em que este imposto � devido at� o �ltimo dia �til de fevereiro de 2009, aplicando-se, at� esta data, o disposto no </font> </span> <font face="Arial" size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/L5172.htm#art100p">par�grafo �nico do art. 100 da Lei n<s>�</s> 5.172, de 25 de outubro de 1966 - C�digo Tribut�rio Nacional - CTN.</a></font></p>]]>
6452 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art79d"> </a>Art. 79-D Excepcionalmente, para os fatos geradores ocorridos entre 1<u><sup>o</sup></u> de julho de 2007 e 31 de dezembro de 2008, as pessoas jur�dicas que exer�am atividade sujeita simultaneamente � incid�ncia do IPI e do ISS dever�o recolher o ISS diretamente ao Munic�pio em que este imposto � devido at� o �ltimo dia �til de fevereiro de 2009, aplicando-se, at� esta data, o disposto no </font> </span>]]>
6463 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"><a name="art79e"> </a>Art. 79-E. ; A empresa de pequeno porte optante pelo Simples Nacional em 31 de dezembro de 2011 que durante o ano-calend�rio de 2011 auferir receita bruta total anual entre R$ 2.400.000,01 (dois milh�es, quatrocentos mil reais e um centavo) e R$ 3.600.000,00 (tr�s milh�es e seiscentos mil reais) continuar� automaticamente inclu�da no Simples Nacional com efeitos a partir de 1<u><sup>o</sup></u> de janeiro de 2012, ressalvado o direito de exclus�o por comunica��o da optante.</font></span></p>]]>
6464 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art79e"> </a>Art. 79-E. ; A empresa de pequeno porte optante pelo Simples Nacional em 31 de dezembro de 2011 que durante o ano-calend�rio de 2011 auferir receita bruta total anual entre R$ 2.400.000,01 (dois milh�es, quatrocentos mil reais e um centavo) e R$ 3.600.000,00 (tr�s milh�es e seiscentos mil reais) continuar� automaticamente inclu�da no Simples Nacional com efeitos a partir de 1<u><sup>o</sup></u> de janeiro de 2012, ressalvado o direito de exclus�o por comunica��o da optante.</font></span>]]>
6472 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"><a name="art80"> </a>Art. 80. O art. 21 da Lei n<u><sup>o</sup></u> 8.212, de 24 de julho de 1991, fica acrescido dos seguintes �� 2<u><sup>o</sup></u> e 3<u><sup>o</sup></u>, passando o par�grafo �nico a vigorar como � 1<u><sup>o</sup></u>:</font></span></p>]]>
6473 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art80"> </a>Art. 80. O art. 21 da Lei n<u><sup>o</sup></u> 8.212, de 24 de julho de 1991, fica acrescido dos seguintes �� 2<u><sup>o</sup></u> e 3<u><sup>o</sup></u>, passando o par�grafo �nico a vigorar como � 1<u><sup>o</sup></u>:</font></span>]]>
6480 <![CDATA[<p style="text-autospace: none" align="justify"> <span style="font-family: Arial; color: black"><font size="2">�Art. 21. .........................................................................</font></span></p>]]>
6481 <![CDATA[<span style="font-family: Arial; color: black"><font size="2">�Art. 21. .........................................................................</font></span>]]>
6483 <![CDATA[<p style="text-autospace: none" align="justify"> <span style="font-family: Arial; color: black"><font size="2"> .............................................................................................</font></span></p>]]>
6484 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> .............................................................................................</font></span>]]>
6486 <![CDATA[<p style="text-autospace: none" align="justify"><font face="Arial" size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/L8212cons.htm#art21�2">� 2<s>�</s></a></font><span style="font-family: Arial; color: black"><font size="2"> � de 11% (onze por cento) sobre o valor correspondente ao limite m�nimo mensal do sal�rio-de-contribui��o a al�quota de contribui��o do segurado contribuinte individual que trabalhe por conta pr�pria, sem rela��o de trabalho com empresa ou equiparado, e do segurado facultativo que optarem pela exclus�o do direito ao benef�cio de aposentadoria por tempo de contribui��o.</font></span></p>]]>
6487 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> � de 11% (onze por cento) sobre o valor correspondente ao limite m�nimo mensal do sal�rio-de-contribui��o a al�quota de contribui��o do segurado contribuinte individual que trabalhe por conta pr�pria, sem rela��o de trabalho com empresa ou equiparado, e do segurado facultativo que optarem pela exclus�o do direito ao benef�cio de aposentadoria por tempo de contribui��o.</font></span>]]>
6494 <![CDATA[<p style="text-autospace: none" align="justify"> <span style="font-family: Arial; color: black"><font size="2">� 3<u><sup>o</sup></u> O segurado que tenha contribu�do na forma do � 2<u><sup>o</sup></u> deste artigo e pretenda contar o tempo de contribui��o correspondente para fins de obten��o da aposentadoria por tempo de contribui��o ou da contagem rec�proca do tempo de contribui��o a que se refere o art. 94 da Lei n<u><sup>o</sup></u> 8.213, de 24 de julho de 1991, dever� complementar a contribui��o mensal mediante o recolhimento de mais 9% (nove por cento), acrescido dos juros morat�rios de que trata o disposto no art. 34 desta Lei.� (NR)</font></span></p>]]>
6495 <![CDATA[<span style="font-family: Arial; color: black"><font size="2">� 3<u><sup>o</sup></u> O segurado que tenha contribu�do na forma do � 2<u><sup>o</sup></u> deste artigo e pretenda contar o tempo de contribui��o correspondente para fins de obten��o da aposentadoria por tempo de contribui��o ou da contagem rec�proca do tempo de contribui��o a que se refere o art. 94 da Lei n<u><sup>o</sup></u> 8.213, de 24 de julho de 1991, dever� complementar a contribui��o mensal mediante o recolhimento de mais 9% (nove por cento), acrescido dos juros morat�rios de que trata o disposto no art. 34 desta Lei.� (NR)</font></span>]]>
6506 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"><a name="art81"> </a>Art. 81. O art. 45 da Lei n<u><sup>o</sup></u> 8.212, de 24 de julho de 1991, passa a vigorar com as seguintes altera��es:</font></span></p>]]>
6507 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art81"> </a>Art. 81. O art. 45 da Lei n<u><sup>o</sup></u> 8.212, de 24 de julho de 1991, passa a vigorar com as seguintes altera��es:</font></span>]]>
6513 <![CDATA[<p style="text-autospace: none" align="justify"> <span style="font-family: Arial; color: black"><font size="2">�Art. 45. .........................................................................</font></span></p>]]>
6514 <![CDATA[<span style="font-family: Arial; color: black"><font size="2">�Art. 45. .........................................................................</font></span>]]>
6516 <![CDATA[<p style="text-autospace: none" align="justify"> <span style="font-family: Arial; color: black"><font size="2"> .............................................................................................</font></span></p>]]>
6517 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> .............................................................................................</font></span>]]>
6519 <![CDATA[<p style="text-autospace: none" align="justify"><font face="Arial" size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/L8212cons.htm#art45�2">� 2<s>�</s></a></font><span style="font-family: Arial; color: black"><font size="2"> Para apura��o e constitui��o dos cr�ditos a que se refere o � 1<u><sup>o</sup></u> deste artigo, a Seguridade Social utilizar� como base de incid�ncia o valor da m�dia aritm�tica simples dos maiores sal�rios-de-contribui��o, reajustados, correspondentes a 80% (oitenta por cento) de todo o per�odo contributivo decorrido desde a compet�ncia julho de 1994.</font></span></p>]]>
6520 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> Para apura��o e constitui��o dos cr�ditos a que se refere o � 1<u><sup>o</sup></u> deste artigo, a Seguridade Social utilizar� como base de incid�ncia o valor da m�dia aritm�tica simples dos maiores sal�rios-de-contribui��o, reajustados, correspondentes a 80% (oitenta por cento) de todo o per�odo contributivo decorrido desde a compet�ncia julho de 1994.</font></span>]]>
6526 <![CDATA[<p style="text-autospace: none" align="justify"> <span style="font-family: Arial; color: black"><font size="2"> ...........................................................................................</font></span></p>]]>
6527 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> ...........................................................................................</font></span>]]>
6529 <![CDATA[<p style="text-autospace: none" align="justify"><font face="Arial" size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/L8212cons.htm#art45�4.">� 4<s>�</s></a></font><span style="font-family: Arial; color: black"><font size="2"> Sobre os valores apurados na forma dos �� 2<u><sup>o</sup></u> e 3<u><sup>o</sup></u> deste artigo incidir�o juros morat�rios de 0,5% (zero v�rgula cinco por cento) ao m�s, capitalizados anualmente, limitados ao percentual m�ximo de 50% (cinq�enta por cento), e multa de 10% (dez por cento).</font></span></p>]]>
6530 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> Sobre os valores apurados na forma dos �� 2<u><sup>o</sup></u> e 3<u><sup>o</sup></u> deste artigo incidir�o juros morat�rios de 0,5% (zero v�rgula cinco por cento) ao m�s, capitalizados anualmente, limitados ao percentual m�ximo de 50% (cinq�enta por cento), e multa de 10% (dez por cento).</font></span>]]>
6535 <![CDATA[<p style="text-autospace: none" align="justify"> <span style="font-family: Arial; color: black"><font size="2"> ............................................................................................</font></span></p>]]>
6536 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> ............................................................................................</font></span>]]>
6538 <![CDATA[<p style="text-autospace: none" align="justify"><font face="Arial" size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/L8212cons.htm#art45�7">� 7<s>�</s></a></font><span style="font-family: Arial; color: black"><font size="2"> A contribui��o complementar a que se refere o � 3<u><sup>o</sup></u> do art. 21 desta Lei ser� exigida a qualquer tempo, sob pena de indeferimento do benef�cio.� (NR)</font></span></p>]]>
6539 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> A contribui��o complementar a que se refere o � 3<u><sup>o</sup></u> do art. 21 desta Lei ser� exigida a qualquer tempo, sob pena de indeferimento do benef�cio.� (NR)</font></span>]]>
6545 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"><a name="art82"> </a>Art. 82. A Lei n<u><sup>o</sup></u> 8.213, de 24 de julho de 1991, passa a vigorar com as seguintes altera��es:</font></span></p>]]>
6546 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art82"> </a>Art. 82. A Lei n<u><sup>o</sup></u> 8.213, de 24 de julho de 1991, passa a vigorar com as seguintes altera��es:</font></span>]]>
6551 <![CDATA[<p style="text-autospace: none" align="justify"> <span style="font-family: Arial; color: black"><font size="2">�Art. 9<u><sup>o</sup></u> ..........................................................................</font></span></p>]]>
6552 <![CDATA[<span style="font-family: Arial; color: black"><font size="2">�Art. 9<u><sup>o</sup></u> ..........................................................................</font></span>]]>
6554 <![CDATA[<p style="text-autospace: none" align="justify"><font face="Arial" size="2"> <a href="http://www.planalto.gov.br/ccivil_03/leis/L8213cons.htm#art9�1">� 1<s>�</s> ;</a></font><span style="font-family: Arial; color: black"><font size="2"> O Regime Geral de Previd�ncia Social - RGPS garante a cobertura de todas as situa��es expressas no art. 1<u><sup>o</sup></u> desta Lei, exceto as de desemprego involunt�rio, objeto de lei espec�fica, e de aposentadoria por tempo de contribui��o para o trabalhador de que trata o <a href="http://www.planalto.gov.br/ccivil_03/leis/L8212cons.htm#art21�2">� 2<u><sup>o</sup></u> do art. 21 da Lei n<u><sup>o</sup></u> 8.212, de 24 de julho de 1991</a>.</font></span></p>]]>
6555 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> O Regime Geral de Previd�ncia Social - RGPS garante a cobertura de todas as situa��es expressas no art. 1<u><sup>o</sup></u> desta Lei, exceto as de desemprego involunt�rio, objeto de lei espec�fica, e de aposentadoria por tempo de contribui��o para o trabalhador de que trata o <a href="http://www.planalto.gov.br/ccivil_03/leis/L8212cons.htm#art21�2">� 2<u><sup>o</sup></u> do art. 21 da Lei n<u><sup>o</sup></u> 8.212, de 24 de julho de 1991</a>.</font></span>]]>
6563 <![CDATA[<span lang="EN-US" style="font-family: Arial; color: black"> <font size="2"> .............�..............................��...........................� (NR)</font></span>]]>
6567 <![CDATA[<p style="text-autospace: none" align="justify"> <span lang="EN-US" style="font-family: Arial; color: black"> <font size="2"> �Art....................�.........................................................</font></span></p>]]>
6568 <![CDATA[<span lang="EN-US" style="font-family: Arial; color: black"> <font size="2"> �Art....................�.........................................................</font></span>]]>
6571 <![CDATA[<p style="text-autospace: none" align="justify"> <span lang="EN-US" style="font-family: Arial; color: black"> <font size="2">I - ..................................................................................</font></span></p>]]>
6572 <![CDATA[<span lang="EN-US" style="font-family: Arial; color: black"> <font size="2">I - ..................................................................................</font></span>]]>
6575 <![CDATA[<p style="text-autospace: none" align="justify"> <span style="font-family: Arial; color: black"><font size="2"> ........................................................................................</font></span></p>]]>
6576 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> ........................................................................................</font></span>]]>
6578 <![CDATA[<p style="text-autospace: none" align="justify"> <span style="font-size: 10.0pt; font-family: Arial,sans-serif; color: black"> <a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/leis/L8213cons.htm#art18ic"> c)</a></span><span style="font-family: Arial; color: black"><font size="2"> aposentadoria por tempo de contribui��o;</font></span></p>]]>
6579 <![CDATA[<span style="font-size: 10.0pt; font-family: Arial,sans-serif; color: black"> <a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/leis/L8213cons.htm#art18ic"> c)</a></span>]]>
6580 <![CDATA[<a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/leis/L8213cons.htm#art18ic"> c)</a>]]>
6581 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> aposentadoria por tempo de contribui��o;</font></span>]]>
6583 <![CDATA[<p style="text-autospace: none" align="justify"> <span style="font-family: Arial; color: black"><font size="2"> .........................................................................................</font></span></p>]]>
6584 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> .........................................................................................</font></span>]]>
6586 <![CDATA[<p style="text-autospace: none" align="justify"> <span style="font-size: 10.0pt; font-family: Arial,sans-serif; color: black"> <a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/leis/L8213cons.htm#art18�3"> � 3�</a></span><span style="font-family: Arial; color: black"><font size="2"> O segurado contribuinte individual, que trabalhe por conta pr�pria, sem rela��o de trabalho com empresa ou equiparado, e o segurado facultativo que contribuam na forma do <a href="http://www.planalto.gov.br/ccivil_03/leis/L8212cons.htm#art21�2">� 2� do art. 21 da Lei n� 8.212, de 24 de julho de 1991</a>, n�o far�o jus � aposentadoria por tempo de contribui��o.� (NR)</font></span></p>]]>
6587 <![CDATA[<span style="font-size: 10.0pt; font-family: Arial,sans-serif; color: black"> <a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/leis/L8213cons.htm#art18�3"> � 3�</a></span>]]>
6588 <![CDATA[<a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/leis/L8213cons.htm#art18�3"> � 3�</a>]]>
6589 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> O segurado contribuinte individual, que trabalhe por conta pr�pria, sem rela��o de trabalho com empresa ou equiparado, e o segurado facultativo que contribuam na forma do <a href="http://www.planalto.gov.br/ccivil_03/leis/L8212cons.htm#art21�2">� 2� do art. 21 da Lei n� 8.212, de 24 de julho de 1991</a>, n�o far�o jus � aposentadoria por tempo de contribui��o.� (NR)</font></span>]]>
6595 <![CDATA[<p style="text-autospace: none" align="justify"> <span style="font-family: Arial; color: black"><font size="2">�Art. 55. .......................................................................</font></span></p>]]>
6596 <![CDATA[<span style="font-family: Arial; color: black"><font size="2">�Art. 55. .......................................................................</font></span>]]>
6598 <![CDATA[<p style="text-autospace: none" align="justify"> <span style="font-family: Arial; color: black"><font size="2"> ..........................................................................................</font></span></p>]]>
6599 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> ..........................................................................................</font></span>]]>
6601 <![CDATA[<p style="text-autospace: none" align="justify"> <span style="font-size: 10.0pt; font-family: Arial,sans-serif; color: black"> <a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/leis/L8213cons.htm#art55�4"> � 4�</a></span><span style="font-family: Arial; color: black"><font size="2"> N�o ser� computado como tempo de contribui��o, para efeito de concess�o do benef�cio de que trata esta subse��o, o per�odo em que o segurado contribuinte individual ou facultativo tiver contribu�do na forma do <a href="http://www.planalto.gov.br/ccivil_03/leis/L8212cons.htm#art21�2">� 2� do art. 21 da Lei n� 8.212, de 24 de julho de 1991</a>, salvo se tiver complementado as contribui��es na forma do � 3<u><sup>o</sup></u> do mesmo artigo.� (NR)</font></span></p>]]>
6602 <![CDATA[<span style="font-size: 10.0pt; font-family: Arial,sans-serif; color: black"> <a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/leis/L8213cons.htm#art55�4"> � 4�</a></span>]]>
6603 <![CDATA[<a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/leis/L8213cons.htm#art55�4"> � 4�</a>]]>
6604 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> N�o ser� computado como tempo de contribui��o, para efeito de concess�o do benef�cio de que trata esta subse��o, o per�odo em que o segurado contribuinte individual ou facultativo tiver contribu�do na forma do <a href="http://www.planalto.gov.br/ccivil_03/leis/L8212cons.htm#art21�2">� 2� do art. 21 da Lei n� 8.212, de 24 de julho de 1991</a>, salvo se tiver complementado as contribui��es na forma do � 3<u><sup>o</sup></u> do mesmo artigo.� (NR)</font></span>]]>
6614 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"><a name="art83"> </a>Art. 83. O art. 94 da Lei n<u><sup>o</sup></u> 8.213, de 24 de julho de 1991, fica acrescido do seguinte � 2<u><sup>o</sup></u>, passando o par�grafo �nico a vigorar como � 1<u><sup>o</sup></u>:</font></span></p>]]>
6615 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art83"> </a>Art. 83. O art. 94 da Lei n<u><sup>o</sup></u> 8.213, de 24 de julho de 1991, fica acrescido do seguinte � 2<u><sup>o</sup></u>, passando o par�grafo �nico a vigorar como � 1<u><sup>o</sup></u>:</font></span>]]>
6621 <![CDATA[<p style="text-autospace: none" align="justify"> <span style="font-family: Arial; color: black"><font size="2">�Art. 94. ........................................................................</font></span></p>]]>
6622 <![CDATA[<span style="font-family: Arial; color: black"><font size="2">�Art. 94. ........................................................................</font></span>]]>
6624 <![CDATA[<p style="text-autospace: none" align="justify"> <span style="font-family: Arial; color: black"><font size="2"> ..............................................................................................</font></span></p>]]>
6625 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> ..............................................................................................</font></span>]]>
6627 <![CDATA[<p style="text-autospace: none" align="justify"> <span style="font-size: 10.0pt; font-family: Arial,sans-serif"> <a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/leis/L8213cons.htm#art94�2"> � ;2�</a></span><span style="font-family: Arial; color: black"><font size="2"> N�o ser� computado como tempo de contribui��o, para efeito dos benef�cios previstos em regimes pr�prios de previd�ncia social, o per�odo em que o segurado contribuinte individual ou facultativo tiver contribu�do na forma do <a href="http://www.planalto.gov.br/ccivil_03/leis/L8212cons.htm#art21�2">� 2� do art. 21 da Lei n� 8.212, de 24 de julho de 1991</a>, salvo se complementadas as contribui��es na forma do � 3<u><sup>o</sup></u> do mesmo artigo.� (NR)</font></span></p>]]>
6628 <![CDATA[<span style="font-size: 10.0pt; font-family: Arial,sans-serif"> <a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/leis/L8213cons.htm#art94�2"> � ;2�</a></span>]]>
6629 <![CDATA[<a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/leis/L8213cons.htm#art94�2"> � ;2�</a>]]>
6630 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> N�o ser� computado como tempo de contribui��o, para efeito dos benef�cios previstos em regimes pr�prios de previd�ncia social, o per�odo em que o segurado contribuinte individual ou facultativo tiver contribu�do na forma do <a href="http://www.planalto.gov.br/ccivil_03/leis/L8212cons.htm#art21�2">� 2� do art. 21 da Lei n� 8.212, de 24 de julho de 1991</a>, salvo se complementadas as contribui��es na forma do � 3<u><sup>o</sup></u> do mesmo artigo.� (NR)</font></span>]]>
6639 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"><a name="art84"> </a>Art. 84. O art. 58 da Consolida��o das Leis do Trabalho - CLT, aprovada pelo Decreto-Lei n<u><sup>o</sup></u> 5.452, de 1<u><sup>o</sup></u> de maio de 1943, passa a vigorar acrescido do seguinte � 3<u><sup>o</sup></u>:</font></span></p>]]>
6640 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art84"> </a>Art. 84. O art. 58 da Consolida��o das Leis do Trabalho - CLT, aprovada pelo Decreto-Lei n<u><sup>o</sup></u> 5.452, de 1<u><sup>o</sup></u> de maio de 1943, passa a vigorar acrescido do seguinte � 3<u><sup>o</sup></u>:</font></span>]]>
6647 <![CDATA[<p style="text-autospace: none" align="justify"> <span style="font-family: Arial; color: black"><font size="2">�Art. 58. .......................................................................</font></span></p>]]>
6648 <![CDATA[<span style="font-family: Arial; color: black"><font size="2">�Art. 58. .......................................................................</font></span>]]>
6650 <![CDATA[<p style="text-autospace: none" align="justify"> <span style="font-family: Arial; color: black"><font size="2"> ..............................................................................................</font></span></p>]]>
6651 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> ..............................................................................................</font></span>]]>
6653 <![CDATA[<p style="text-autospace: none" align="justify"> <span style="font-size: 10.0pt; font-family: Arial,sans-serif"> <a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/Decreto-Lei/Del5452.htm#art58�3"> � ;3�</a></span><span style="font-family: Arial; color: black"><font size="2"> Poder�o ser fixados, para as microempresas e empresas de pequeno porte, por meio de acordo ou conven��o coletiva, em caso de transporte fornecido pelo empregador, em local de dif�cil acesso ou n�o servido por transporte p�blico, o tempo m�dio despendido pelo empregado, bem como a forma e a natureza da remunera��o.� </font></span> <span lang="EN-US" style="font-family: Arial; color: black"> <font size="2">(NR)</font></span></p>]]>
6654 <![CDATA[<span style="font-size: 10.0pt; font-family: Arial,sans-serif"> <a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/Decreto-Lei/Del5452.htm#art58�3"> � ;3�</a></span>]]>
6655 <![CDATA[<a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/Decreto-Lei/Del5452.htm#art58�3"> � ;3�</a>]]>
6656 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> Poder�o ser fixados, para as microempresas e empresas de pequeno porte, por meio de acordo ou conven��o coletiva, em caso de transporte fornecido pelo empregador, em local de dif�cil acesso ou n�o servido por transporte p�blico, o tempo m�dio despendido pelo empregado, bem como a forma e a natureza da remunera��o.� </font></span>]]>
6662 <![CDATA[<span lang="EN-US" style="font-family: Arial; color: black"> <font size="2">(NR)</font></span>]]>
6666 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm; text-autospace: none"> <span style="font-family: Arial; color: black"><font size="2"><a name="art85"> </a></font></span><span lang="EN-US" style="font-family: Arial; color: black"> <font size="2">Art. 85. (VETADO).</font></span></p>]]>
6667 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art85"> </a></font></span>]]>
6668 <![CDATA[<span lang="EN-US" style="font-family: Arial; color: black"> <font size="2">Art. 85. (VETADO).</font></span>]]>
6671 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <span style="font-family: Arial; color: black"><font size="2"><a name="art85a"> </a>Art. 85-A. ; Caber� ao Poder P�blico Municipal designar Agente de Desenvolvimento para a efetiva��o do disposto nesta Lei Complementar, observadas as especificidades locais. ;</font></span></p>]]>
6672 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="art85a"> </a>Art. 85-A. ; Caber� ao Poder P�blico Municipal designar Agente de Desenvolvimento para a efetiva��o do disposto nesta Lei Complementar, observadas as especificidades locais. ;</font></span>]]>
6676 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art85a�1"></a>� 1<s>�</s> ; A fun��o de Agente de Desenvolvimento caracteriza-se pelo exerc�cio de articula��o das a��es p�blicas para a promo��o do desenvolvimento local e territorial, mediante a��es locais ou comunit�rias, individuais ou coletivas, que visem ao cumprimento das disposi��es e diretrizes contidas nesta Lei Complementar, sob supervis�o do �rg�o gestor local respons�vel pelas pol�ticas de desenvolvimento.</span></font></p>]]>
6677 <![CDATA[<span style="color:black"><a name="art85a�1"></a>� 1<s>�</s> ; A fun��o de Agente de Desenvolvimento caracteriza-se pelo exerc�cio de articula��o das a��es p�blicas para a promo��o do desenvolvimento local e territorial, mediante a��es locais ou comunit�rias, individuais ou coletivas, que visem ao cumprimento das disposi��es e diretrizes contidas nesta Lei Complementar, sob supervis�o do �rg�o gestor local respons�vel pelas pol�ticas de desenvolvimento.</span>]]>
6683 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art85a�2"></a>� 2<s>�</s> O Agente de Desenvolvimento dever� preencher os seguintes requisitos:</span></font></p>]]>
6684 <![CDATA[<span style="color:black"><a name="art85a�2"></a>� 2<s>�</s> O Agente de Desenvolvimento dever� preencher os seguintes requisitos:</span>]]>
6686 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art85ai"></a>I - residir na �rea da comunidade em que atuar;</span></font></p>]]>
6687 <![CDATA[<span style="color:black"><a name="art85ai"></a>I - residir na �rea da comunidade em que atuar;</span>]]>
6689 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin-left: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art85aii"></a>II - haver conclu�do, com aproveitamento, curso de qualifica��o b�sica para a forma��o de Agente de Desenvolvimento; e</span></font></p>]]>
6690 <![CDATA[<span style="color:black"><a name="art85aii"></a>II - haver conclu�do, com aproveitamento, curso de qualifica��o b�sica para a forma��o de Agente de Desenvolvimento; e</span>]]>
6693 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"> <span style="color:black; text-decoration:line-through"><a name="art85aiii"></a>III - haver conclu�do o ensino fundamental.</span></font></p>]]>
6695 <![CDATA[<span style="color:black; text-decoration:line-through"><a name="art85aiii"></a>III - haver conclu�do o ensino fundamental.</span>]]>
6697 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art85aiii."></a>III ;- ;possuir forma��o ou experi�ncia compat�vel com a fun��o a ser exercida;</font></span><font face="Arial" size="2"><span style="font-family: Arial; color: black"><font size="2"> ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a></font></span></font></p>]]>
6698 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art85aiii."></a>III ;- ;possuir forma��o ou experi�ncia compat�vel com a fun��o a ser exercida;</font></span>]]>
6700 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Reda��o dada pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
6703 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art85aiv"></a>IV ;- ;ser preferencialmente servidor efetivo do Munic�pio.</font></span><font face="Arial" size="2"><span style="font-family: Arial; color: black"><font size="2"> ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></font></p>]]>
6704 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art85aiv"></a>IV ;- ;ser preferencialmente servidor efetivo do Munic�pio.</font></span>]]>
6706 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
6709 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <font face="Arial" size="2"><span style="color:black"><a name="art85a�3."></a></span></font> <span style="font-family: Arial; color: black; text-decoration:line-through"> <font size="2">� 3<u><sup>o</sup></u> ; O Minist�rio do Desenvolvimento, Ind�stria e Com�rcio Exterior, juntamente com as entidades municipalistas e de apoio e representa��o empresarial, prestar�o suporte aos referidos agentes na forma de capacita��o, estudos e pesquisas, publica��es, promo��o de interc�mbio de informa��es e experi�ncias.</font></span></p>]]>
6710 <![CDATA[<span style="color:black"><a name="art85a�3."></a></span>]]>
6711 <![CDATA[<span style="font-family: Arial; color: black; text-decoration:line-through"> <font size="2">� 3<u><sup>o</sup></u> ; O Minist�rio do Desenvolvimento, Ind�stria e Com�rcio Exterior, juntamente com as entidades municipalistas e de apoio e representa��o empresarial, prestar�o suporte aos referidos agentes na forma de capacita��o, estudos e pesquisas, publica��es, promo��o de interc�mbio de informa��es e experi�ncias.</font></span>]]>
6717 <![CDATA[<p style="text-align: justify; text-indent: 1.0cm"> <font face="Arial" size="2"><span style="color:black"><a name="art85a�3"></a></span></font> <span style="color: black; font-weight: normal"> <font face="Arial" size="2"> � 3<u><sup>o</sup></u> ;A Secretaria da Micro e Pequena Empresa da Presid�ncia da Rep�blica juntamente com as entidades municipalistas e de apoio e representa��o empresarial prestar�o suporte aos referidos agentes na forma de capacita��o, estudos e pesquisas, publica��es, promo��o de interc�mbio de informa��es e experi�ncias.</font></span><font face="Arial" size="2"><span style="color: black; font-weight: normal"> ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/_Ato2011-2014/2013/Lei/L12792.htm#art5">(Reda��o dada pela Lei n� 12.792, de 2013)</a></span></font></p>]]>
6718 <![CDATA[<span style="color:black"><a name="art85a�3"></a></span>]]>
6719 <![CDATA[<span style="color: black; font-weight: normal"> <font face="Arial" size="2"> � 3<u><sup>o</sup></u> ;A Secretaria da Micro e Pequena Empresa da Presid�ncia da Rep�blica juntamente com as entidades municipalistas e de apoio e representa��o empresarial prestar�o suporte aos referidos agentes na forma de capacita��o, estudos e pesquisas, publica��es, promo��o de interc�mbio de informa��es e experi�ncias.</font></span>]]>
6728 <![CDATA[<span style="color: black; font-weight: normal"> ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/_Ato2011-2014/2013/Lei/L12792.htm#art5">(Reda��o dada pela Lei n� 12.792, de 2013)</a></span>]]>
6731 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art86"></a>Art. 86. ; As mat�rias tratadas nesta Lei Complementar que n�o sejam reservadas constitucionalmente a lei complementar poder�o ser objeto de altera��o por lei ordin�ria.</span></font></p>]]>
6732 <![CDATA[<span style="color:black"><a name="art86"></a>Art. 86. ; As mat�rias tratadas nesta Lei Complementar que n�o sejam reservadas constitucionalmente a lei complementar poder�o ser objeto de altera��o por lei ordin�ria.</span>]]>
6735 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art87"></a>Art. 87. ; O � 1<s>�</s> do art. 3<s>�</s> da Lei Complementar n<s>�</s> 63, de 11 de janeiro de 1990, passa a vigorar com a seguinte reda��o: </span></font></p>]]>
6736 <![CDATA[<span style="color:black"><a name="art87"></a>Art. 87. ; O � 1<s>�</s> do art. 3<s>�</s> da Lei Complementar n<s>�</s> 63, de 11 de janeiro de 1990, passa a vigorar com a seguinte reda��o: </span>]]>
6739 <![CDATA[<p class="06Alterao" style="text-indent: 1cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black">�Art. 3<u><sup>o</sup></u> ; .......................................................................</span></font></p>]]>
6740 <![CDATA[<span style="color:black">�Art. 3<u><sup>o</sup></u> ; .......................................................................</span>]]>
6742 <![CDATA[<p class="06Alterao" style="text-indent: 1cm; margin-left: 14.2pt; margin-top: 15px; margin-bottom: 15px" align="justify"> <span style="font-size: 10.0pt; font-family: Arial,sans-serif"> <a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp63.htm#art3�1"> � ;1�</a></span><font face="Arial" size="2"><span style="color:black"> ; O valor adicionado corresponder�, para cada Munic�pio:</span></font></p>]]>
6743 <![CDATA[<span style="font-size: 10.0pt; font-family: Arial,sans-serif"> <a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp63.htm#art3�1"> � ;1�</a></span>]]>
6744 <![CDATA[<a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp63.htm#art3�1"> � ;1�</a>]]>
6745 <![CDATA[<span style="color:black"> ; O valor adicionado corresponder�, para cada Munic�pio:</span>]]>
6747 <![CDATA[<p class="06Alterao" style="text-indent: 1cm; margin-left: 14.2pt; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black">I - ao valor das mercadorias sa�das, acrescido do valor das presta��es de servi�os, no seu territ�rio, deduzido o valor das mercadorias entradas, em cada ano civil;</span></font></p>]]>
6748 <![CDATA[<span style="color:black">I - ao valor das mercadorias sa�das, acrescido do valor das presta��es de servi�os, no seu territ�rio, deduzido o valor das mercadorias entradas, em cada ano civil;</span>]]>
6751 <![CDATA[<p class="06Alterao" style="text-indent: 1cm; margin-left: 14.2pt; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black">II - nas hip�teses de tributa��o simplificada a que se refere o par�grafo �nico do </span></font> <span style="font-family: Arial; color: black"><font size="2"> <a href="http://www.planalto.gov.br/ccivil_03/Constituicao/Constituicao.htm#art146">art. 146 da Constitui��o Federal</a></font></span><font face="Arial" size="2"><span style="color:black">, e, em outras situa��es, em que se dispensem os controles de entrada, considerar-se-� como valor adicionado o percentual de 32% (trinta e dois por cento) da receita bruta.</span></font></p>]]>
6752 <![CDATA[<span style="color:black">II - nas hip�teses de tributa��o simplificada a que se refere o par�grafo �nico do </span>]]>
6754 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a href="http://www.planalto.gov.br/ccivil_03/Constituicao/Constituicao.htm#art146">art. 146 da Constitui��o Federal</a></font></span>]]>
6754 <![CDATA[<span style="color:black">, e, em outras situa��es, em que se dispensem os controles de entrada, considerar-se-� como valor adicionado o percentual de 32% (trinta e dois por cento) da receita bruta.</span>]]>
6757 <![CDATA[<p class="06Alterao" style="text-indent: 1cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 15px; margin-bottom: 15px" align="justify"> <font face="Arial" size="2"><span style="color:black"> ...................................................................................� (NR)</span></font></p>]]>
6758 <![CDATA[<span style="color:black"> ...................................................................................� (NR)</span>]]>
6761 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <span style="font-family: Arial; color: black"><font size="2"> <a name="art87a"></a>Art. ;87-A. ;Os Poderes Executivos da Uni�o, Estados, Distrito Federal e Munic�pios expedir�o, anualmente, at� o dia 30 de novembro, cada um, em seus respectivos �mbitos de compet�ncia, decretos de consolida��o da regulamenta��o aplic�vel relativamente �s microempresas e empresas de pequeno porte.</font></span><font face="Arial" size="2"><span style="font-family: Arial; color: black"><font size="2"> ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span></font></p>]]>
6762 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="art87a"></a>Art. ;87-A. ;Os Poderes Executivos da Uni�o, Estados, Distrito Federal e Munic�pios expedir�o, anualmente, at� o dia 30 de novembro, cada um, em seus respectivos �mbitos de compet�ncia, decretos de consolida��o da regulamenta��o aplic�vel relativamente �s microempresas e empresas de pequeno porte.</font></span>]]>
6767 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art1">(Inclu�do pela Lei Complementar n� 147, de 2014)</a></font></span>]]>
6769 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art88"></a>Art. 88. ; Esta Lei Complementar entra em vigor na data de sua publica��o, ressalvado o regime de tributa��o das microempresas e empresas de pequeno porte, que entra em vigor em 1<u><sup>o</sup></u> de julho de 2007.</span></font></p>]]>
6770 <![CDATA[<span style="color:black"><a name="art88"></a>Art. 88. ; Esta Lei Complementar entra em vigor na data de sua publica��o, ressalvado o regime de tributa��o das microempresas e empresas de pequeno porte, que entra em vigor em 1<u><sup>o</sup></u> de julho de 2007.</span>]]>
6774 <![CDATA[<p class="04ParteNormativa" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black"><a name="art89"></a>Art. 89. ; Ficam revogadas, a partir de 1<u><sup>o</sup></u> de julho de 2007, </span></font> <span style="font-family: Arial; color: black"><font size="2">a </font></span> <span style="font-size: 10.0pt; font-family: Arial,sans-serif"> <a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/leis/L9317.htm"> Lei n� 9.317, de 5 de dezembro de 1996</a></span><span style="font-family: Arial; color: black"><font size="2">, e a </font></span><span style="font-size: 10.0pt; font-family: Arial,sans-serif"> <a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/leis/L9841.htm"> Lei n� 9.841, de 5 de outubro de 1999.</a></span></p>]]>
6775 <![CDATA[<span style="color:black"><a name="art89"></a>Art. 89. ; Ficam revogadas, a partir de 1<u><sup>o</sup></u> de julho de 2007, </span>]]>
6777 <![CDATA[<span style="font-family: Arial; color: black"><font size="2">a </font></span>]]>
6778 <![CDATA[<span style="font-size: 10.0pt; font-family: Arial,sans-serif"> <a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/leis/L9317.htm"> Lei n� 9.317, de 5 de dezembro de 1996</a></span>]]>
6779 <![CDATA[<a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/leis/L9317.htm"> Lei n� 9.317, de 5 de dezembro de 1996</a>]]>
6780 <![CDATA[<span style="font-family: Arial; color: black"><font size="2">, e a </font></span>]]>
6781 <![CDATA[<span style="font-size: 10.0pt; font-family: Arial,sans-serif"> <a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/leis/L9841.htm"> Lei n� 9.841, de 5 de outubro de 1999.</a></span>]]>
6782 <![CDATA[<a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.planalto.gov.br/ccivil_03/leis/L9841.htm"> Lei n� 9.841, de 5 de outubro de 1999.</a>]]>
6784 <![CDATA[<p class="20FechoAL" style="text-indent: 1cm; margin: 15px 0cm" align="justify"> <font face="Arial" size="2"><span style="color:black">Bras�lia, ;14 de dezembro de 2006; 185<s>�</s> da Independ�ncia e 118<s>�</s> da Rep�blica.</span></font></p>]]>
6785 <![CDATA[<span style="color:black">Bras�lia, ;14 de dezembro de 2006; 185<s>�</s> da Independ�ncia e 118<s>�</s> da Rep�blica.</span>]]>
6787 <![CDATA[<p class="MsoNormal" style="text-align: left"><font face="Arial" size="2"><span style="color:black">LUIZ IN�CIO LULA DA SILVA<span class="apple-converted-space"> ;</span><br> <i>Guido Mantega<br> Luiz Marinho<br> Luiz Fernando Furlan<br> Dilma Rousseff</i></span></font><span style="color: black"> ;</span></p>]]>
6787 <![CDATA[<span style="color:black">LUIZ IN�CIO LULA DA SILVA<span class="apple-converted-space"> ;</span><br> <i>Guido Mantega<br> Luiz Marinho<br> Luiz Fernando Furlan<br> Dilma Rousseff</i></span>]]>
6792 <![CDATA[<span style="color: black"> ;</span>]]>
6796 <![CDATA[<p align="center" style="text-align: center; margin-left: 0cm; margin-right: 0cm"> <b><span style="font-family: Arial; color: black"><font size="2"> <a name="anexoi"></a>ANEXO I DA LEI COMPLEMENTAR N<u><sup>o</sup></u> 123, DE 14 DE DEZEMBRO DE 2006</font></span></b></p>]]>
6797 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="anexoi"></a>ANEXO I DA LEI COMPLEMENTAR N<u><sup>o</sup></u> 123, DE 14 DE DEZEMBRO DE 2006</font></span>]]>
6800 <![CDATA[<p class="MsoNormal" align="center" style="margin-top:6.0pt;margin-right:0cm; margin-bottom:6.0pt;margin-left:21.55pt;text-align:center"> <font face="Arial" size="2"><span style="color:black">(vig�ncia: 01/01/2012) ;</span></font></p>]]>
6802 <![CDATA[<span style="color:black">(vig�ncia: 01/01/2012) ;</span>]]>
6803 <![CDATA[<h1 align="center" style="text-align: center; margin: 6.0pt 0cm"> <font face="Arial" size="2"><span style="color:black; font-weight:normal">Al�quotas e Partilha do Simples Nacional ;� ;Com�rcio</span><span style="color:black"> ;</span></font></h1>]]>
6804 <![CDATA[<span style="color:black; font-weight:normal">Al�quotas e Partilha do Simples Nacional ;� ;Com�rcio</span>]]>
6805 <![CDATA[<span style="color:black"> ;</span>]]>
6807 <![CDATA[<table class="MsoNormalTable" border="0" cellpadding="0" style="border-collapse: collapse; margin-left: .25pt" width="950"> <tbody><tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid black; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">Receita Bruta em 12 meses (em R$)</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid black; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">AL�QUOTA</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid black; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">IRPJ</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid black; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">CSLL</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid black; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">COFINS</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid black; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:-7.05pt; layout-grid-mode:char"><font face="Arial"><span style="color:black">PIS/PASEP</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid black; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">CPP</span></font></p></td> <td style="border: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">ICMS</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">At� 180.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">4,00%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,00%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,00%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,00%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,00%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">2,75%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,25%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 180.000,01 a 360.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">5,47%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,00%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,00%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,86%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,00%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">2,75%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,86%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 360.000,01 a 540.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">6,84%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,27%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,31%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,95%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,23%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">2,75%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">2,33%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 540.000,01 a 720.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">7,54%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,35%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,35%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,04%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,25%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">2,99%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">2,56%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 720.000,01 a 900.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">7,60%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,35%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,35%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,05%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,25%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">3,02%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">2,58%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 900.000,01 a 1.080.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">8,28%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,38%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,38%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,15%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,27%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">3,28%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">2,82%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 1.080.000,01 a 1.260.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">8,36%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,39%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,39%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,16%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,28%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">3,30%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">2,84%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 1.260.000,01 a 1.440.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">8,45%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,39%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,39%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,17%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,28%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">3,35%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">2,87%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 1.440.000,01 a 1.620.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">9,03%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,42%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,42%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,25%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,30%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">3,57%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">3,07%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 1.620.000,01 a 1.800.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">9,12%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,43%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,43%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,26%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,30%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">3,60%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">3,10%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 1.800.000,01 a 1.980.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">9,95%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,46%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,46%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,38%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,33%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">3,94%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">3,38%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 1.980.000,01 a 2.160.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">10,04%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,46%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,46%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,39%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,33%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">3,99%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">3,41%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 2.160.000,01 a 2.340.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">10,13%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,47%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,47%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,40%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,33%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">4,01%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">3,45%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 2.340.000,01 a 2.520.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">10,23%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,47%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,47%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,42%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,34%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">4,05%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">3,48%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 2.520.000,01 a 2.700.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">10,32%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,48%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,48%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,43%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,34%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">4,08%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">3,51%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 2.700.000,01 a 2.880.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">11,23%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,52%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,52%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,56%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,37%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">4,44%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">3,82%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 2.880.000,01 a 3.060.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">11,32%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,52%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,52%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,57%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,37%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">4,49%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">3,85%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 3.060.000,01 a 3.240.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">11,42%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,53%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,53%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,58%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,38%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">4,52%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">3,88%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 3.240.000,01 a 3.420.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">11,51%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,53%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,53%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,60%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,38%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">4,56%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">3,91%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 3.420.000,01 a 3.600.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">11,61%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,54%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,54%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,60%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,38%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">4,60%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">3,95%</span></font></p></td> </tr> </tbody></table>]]>
6809 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid black; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">Receita Bruta em 12 meses (em R$)</span></font></p></td>]]>
6810 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">Receita Bruta em 12 meses (em R$)</span></font></p>]]>
6812 <![CDATA[<span style="color:black">Receita Bruta em 12 meses (em R$)</span>]]>
6814 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid black; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">AL�QUOTA</span></font></p></td>]]>
6815 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">AL�QUOTA</span></font></p>]]>
6817 <![CDATA[<span style="color:black">AL�QUOTA</span>]]>
6818 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid black; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">IRPJ</span></font></p></td>]]>
6819 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">IRPJ</span></font></p>]]>
6821 <![CDATA[<span style="color:black">IRPJ</span>]]>
6822 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid black; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">CSLL</span></font></p></td>]]>
6823 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">CSLL</span></font></p>]]>
6825 <![CDATA[<span style="color:black">CSLL</span>]]>
6826 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid black; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">COFINS</span></font></p></td>]]>
6827 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">COFINS</span></font></p>]]>
6829 <![CDATA[<span style="color:black">COFINS</span>]]>
6830 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid black; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:-7.05pt; layout-grid-mode:char"><font face="Arial"><span style="color:black">PIS/PASEP</span></font></p></td>]]>
6831 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:-7.05pt; layout-grid-mode:char"><font face="Arial"><span style="color:black">PIS/PASEP</span></font></p>]]>
6833 <![CDATA[<span style="color:black">PIS/PASEP</span>]]>
6834 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid black; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">CPP</span></font></p></td>]]>
6835 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">CPP</span></font></p>]]>
6837 <![CDATA[<span style="color:black">CPP</span>]]>
6838 <![CDATA[<td style="border: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">ICMS</span></font></p></td>]]>
6839 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">ICMS</span></font></p>]]>
6841 <![CDATA[<span style="color:black">ICMS</span>]]>
6844 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">At� 180.000,00</span></font></p></td>]]>
6845 <![CDATA[<p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">At� 180.000,00</span></font></p>]]>
6847 <![CDATA[<span style="color:black">At� 180.000,00</span>]]>
6848 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">4,00%</span></font></p></td>]]>
6849 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">4,00%</span></font></p>]]>
6851 <![CDATA[<span style="color:black">4,00%</span>]]>
6852 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,00%</span></font></p></td>]]>
6853 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,00%</span></font></p>]]>
6855 <![CDATA[<span style="color:black">0,00%</span>]]>
6856 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,00%</span></font></p></td>]]>
6857 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,00%</span></font></p>]]>
6859 <![CDATA[<span style="color:black">0,00%</span>]]>
6860 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,00%</span></font></p></td>]]>
6861 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,00%</span></font></p>]]>
6863 <![CDATA[<span style="color:black">0,00%</span>]]>
6864 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,00%</span></font></p></td>]]>
6865 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,00%</span></font></p>]]>
6867 <![CDATA[<span style="color:black">0,00%</span>]]>
6868 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">2,75%</span></font></p></td>]]>
6869 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">2,75%</span></font></p>]]>
6871 <![CDATA[<span style="color:black">2,75%</span>]]>
6872 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,25%</span></font></p></td>]]>
6873 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,25%</span></font></p>]]>
6875 <![CDATA[<span style="color:black">1,25%</span>]]>
6878 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 180.000,01 a 360.000,00</span></font></p></td>]]>
6879 <![CDATA[<p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 180.000,01 a 360.000,00</span></font></p>]]>
6881 <![CDATA[<span style="color:black">De 180.000,01 a 360.000,00</span>]]>
6883 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">5,47%</span></font></p></td>]]>
6884 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">5,47%</span></font></p>]]>
6886 <![CDATA[<span style="color:black">5,47%</span>]]>
6887 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,00%</span></font></p></td>]]>
6888 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,00%</span></font></p>]]>
6890 <![CDATA[<span style="color:black">0,00%</span>]]>
6891 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,00%</span></font></p></td>]]>
6892 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,00%</span></font></p>]]>
6894 <![CDATA[<span style="color:black">0,00%</span>]]>
6895 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,86%</span></font></p></td>]]>
6896 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,86%</span></font></p>]]>
6898 <![CDATA[<span style="color:black">0,86%</span>]]>
6899 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,00%</span></font></p></td>]]>
6900 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,00%</span></font></p>]]>
6902 <![CDATA[<span style="color:black">0,00%</span>]]>
6903 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">2,75%</span></font></p></td>]]>
6904 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">2,75%</span></font></p>]]>
6906 <![CDATA[<span style="color:black">2,75%</span>]]>
6907 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,86%</span></font></p></td>]]>
6908 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,86%</span></font></p>]]>
6910 <![CDATA[<span style="color:black">1,86%</span>]]>
6913 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 360.000,01 a 540.000,00</span></font></p></td>]]>
6914 <![CDATA[<p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 360.000,01 a 540.000,00</span></font></p>]]>
6916 <![CDATA[<span style="color:black">De 360.000,01 a 540.000,00</span>]]>
6918 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">6,84%</span></font></p></td>]]>
6919 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">6,84%</span></font></p>]]>
6921 <![CDATA[<span style="color:black">6,84%</span>]]>
6922 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,27%</span></font></p></td>]]>
6923 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,27%</span></font></p>]]>
6925 <![CDATA[<span style="color:black">0,27%</span>]]>
6926 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,31%</span></font></p></td>]]>
6927 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,31%</span></font></p>]]>
6929 <![CDATA[<span style="color:black">0,31%</span>]]>
6930 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,95%</span></font></p></td>]]>
6931 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,95%</span></font></p>]]>
6933 <![CDATA[<span style="color:black">0,95%</span>]]>
6934 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,23%</span></font></p></td>]]>
6935 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,23%</span></font></p>]]>
6937 <![CDATA[<span style="color:black">0,23%</span>]]>
6938 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">2,75%</span></font></p></td>]]>
6939 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">2,75%</span></font></p>]]>
6941 <![CDATA[<span style="color:black">2,75%</span>]]>
6942 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">2,33%</span></font></p></td>]]>
6943 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">2,33%</span></font></p>]]>
6945 <![CDATA[<span style="color:black">2,33%</span>]]>
6948 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 540.000,01 a 720.000,00</span></font></p></td>]]>
6949 <![CDATA[<p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 540.000,01 a 720.000,00</span></font></p>]]>
6951 <![CDATA[<span style="color:black">De 540.000,01 a 720.000,00</span>]]>
6953 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">7,54%</span></font></p></td>]]>
6954 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">7,54%</span></font></p>]]>
6956 <![CDATA[<span style="color:black">7,54%</span>]]>
6957 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,35%</span></font></p></td>]]>
6958 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,35%</span></font></p>]]>
6960 <![CDATA[<span style="color:black">0,35%</span>]]>
6961 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,35%</span></font></p></td>]]>
6962 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,35%</span></font></p>]]>
6964 <![CDATA[<span style="color:black">0,35%</span>]]>
6965 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,04%</span></font></p></td>]]>
6966 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,04%</span></font></p>]]>
6968 <![CDATA[<span style="color:black">1,04%</span>]]>
6969 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,25%</span></font></p></td>]]>
6970 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,25%</span></font></p>]]>
6972 <![CDATA[<span style="color:black">0,25%</span>]]>
6973 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">2,99%</span></font></p></td>]]>
6974 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">2,99%</span></font></p>]]>
6976 <![CDATA[<span style="color:black">2,99%</span>]]>
6977 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">2,56%</span></font></p></td>]]>
6978 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">2,56%</span></font></p>]]>
6980 <![CDATA[<span style="color:black">2,56%</span>]]>
6983 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 720.000,01 a 900.000,00</span></font></p></td>]]>
6984 <![CDATA[<p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 720.000,01 a 900.000,00</span></font></p>]]>
6986 <![CDATA[<span style="color:black">De 720.000,01 a 900.000,00</span>]]>
6988 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">7,60%</span></font></p></td>]]>
6989 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">7,60%</span></font></p>]]>
6991 <![CDATA[<span style="color:black">7,60%</span>]]>
6992 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,35%</span></font></p></td>]]>
6993 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,35%</span></font></p>]]>
6995 <![CDATA[<span style="color:black">0,35%</span>]]>
6996 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,35%</span></font></p></td>]]>
6997 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,35%</span></font></p>]]>
6999 <![CDATA[<span style="color:black">0,35%</span>]]>
7000 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,05%</span></font></p></td>]]>
7001 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,05%</span></font></p>]]>
7003 <![CDATA[<span style="color:black">1,05%</span>]]>
7004 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,25%</span></font></p></td>]]>
7005 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,25%</span></font></p>]]>
7007 <![CDATA[<span style="color:black">0,25%</span>]]>
7008 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">3,02%</span></font></p></td>]]>
7009 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">3,02%</span></font></p>]]>
7011 <![CDATA[<span style="color:black">3,02%</span>]]>
7012 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">2,58%</span></font></p></td>]]>
7013 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">2,58%</span></font></p>]]>
7015 <![CDATA[<span style="color:black">2,58%</span>]]>
7018 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 900.000,01 a 1.080.000,00</span></font></p></td>]]>
7019 <![CDATA[<p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 900.000,01 a 1.080.000,00</span></font></p>]]>
7021 <![CDATA[<span style="color:black">De 900.000,01 a 1.080.000,00</span>]]>
7023 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">8,28%</span></font></p></td>]]>
7024 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">8,28%</span></font></p>]]>
7026 <![CDATA[<span style="color:black">8,28%</span>]]>
7027 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,38%</span></font></p></td>]]>
7028 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,38%</span></font></p>]]>
7030 <![CDATA[<span style="color:black">0,38%</span>]]>
7031 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,38%</span></font></p></td>]]>
7032 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,38%</span></font></p>]]>
7034 <![CDATA[<span style="color:black">0,38%</span>]]>
7035 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,15%</span></font></p></td>]]>
7036 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,15%</span></font></p>]]>
7038 <![CDATA[<span style="color:black">1,15%</span>]]>
7039 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,27%</span></font></p></td>]]>
7040 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,27%</span></font></p>]]>
7042 <![CDATA[<span style="color:black">0,27%</span>]]>
7043 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">3,28%</span></font></p></td>]]>
7044 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">3,28%</span></font></p>]]>
7046 <![CDATA[<span style="color:black">3,28%</span>]]>
7047 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">2,82%</span></font></p></td>]]>
7048 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">2,82%</span></font></p>]]>
7050 <![CDATA[<span style="color:black">2,82%</span>]]>
7053 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 1.080.000,01 a 1.260.000,00</span></font></p></td>]]>
7054 <![CDATA[<p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 1.080.000,01 a 1.260.000,00</span></font></p>]]>
7056 <![CDATA[<span style="color:black">De 1.080.000,01 a 1.260.000,00</span>]]>
7058 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">8,36%</span></font></p></td>]]>
7059 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">8,36%</span></font></p>]]>
7061 <![CDATA[<span style="color:black">8,36%</span>]]>
7062 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,39%</span></font></p></td>]]>
7063 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,39%</span></font></p>]]>
7065 <![CDATA[<span style="color:black">0,39%</span>]]>
7066 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,39%</span></font></p></td>]]>
7067 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,39%</span></font></p>]]>
7069 <![CDATA[<span style="color:black">0,39%</span>]]>
7070 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,16%</span></font></p></td>]]>
7071 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,16%</span></font></p>]]>
7073 <![CDATA[<span style="color:black">1,16%</span>]]>
7074 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,28%</span></font></p></td>]]>
7075 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,28%</span></font></p>]]>
7077 <![CDATA[<span style="color:black">0,28%</span>]]>
7078 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">3,30%</span></font></p></td>]]>
7079 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">3,30%</span></font></p>]]>
7081 <![CDATA[<span style="color:black">3,30%</span>]]>
7082 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">2,84%</span></font></p></td>]]>
7083 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">2,84%</span></font></p>]]>
7085 <![CDATA[<span style="color:black">2,84%</span>]]>
7088 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 1.260.000,01 a 1.440.000,00</span></font></p></td>]]>
7089 <![CDATA[<p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 1.260.000,01 a 1.440.000,00</span></font></p>]]>
7091 <![CDATA[<span style="color:black">De 1.260.000,01 a 1.440.000,00</span>]]>
7093 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">8,45%</span></font></p></td>]]>
7094 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">8,45%</span></font></p>]]>
7096 <![CDATA[<span style="color:black">8,45%</span>]]>
7097 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,39%</span></font></p></td>]]>
7098 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,39%</span></font></p>]]>
7100 <![CDATA[<span style="color:black">0,39%</span>]]>
7101 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,39%</span></font></p></td>]]>
7102 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,39%</span></font></p>]]>
7104 <![CDATA[<span style="color:black">0,39%</span>]]>
7105 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,17%</span></font></p></td>]]>
7106 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,17%</span></font></p>]]>
7108 <![CDATA[<span style="color:black">1,17%</span>]]>
7109 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,28%</span></font></p></td>]]>
7110 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,28%</span></font></p>]]>
7112 <![CDATA[<span style="color:black">0,28%</span>]]>
7113 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">3,35%</span></font></p></td>]]>
7114 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">3,35%</span></font></p>]]>
7116 <![CDATA[<span style="color:black">3,35%</span>]]>
7117 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">2,87%</span></font></p></td>]]>
7118 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">2,87%</span></font></p>]]>
7120 <![CDATA[<span style="color:black">2,87%</span>]]>
7123 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 1.440.000,01 a 1.620.000,00</span></font></p></td>]]>
7124 <![CDATA[<p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 1.440.000,01 a 1.620.000,00</span></font></p>]]>
7126 <![CDATA[<span style="color:black">De 1.440.000,01 a 1.620.000,00</span>]]>
7128 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">9,03%</span></font></p></td>]]>
7129 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">9,03%</span></font></p>]]>
7131 <![CDATA[<span style="color:black">9,03%</span>]]>
7132 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,42%</span></font></p></td>]]>
7133 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,42%</span></font></p>]]>
7135 <![CDATA[<span style="color:black">0,42%</span>]]>
7136 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,42%</span></font></p></td>]]>
7137 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,42%</span></font></p>]]>
7139 <![CDATA[<span style="color:black">0,42%</span>]]>
7140 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,25%</span></font></p></td>]]>
7141 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,25%</span></font></p>]]>
7143 <![CDATA[<span style="color:black">1,25%</span>]]>
7144 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,30%</span></font></p></td>]]>
7145 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,30%</span></font></p>]]>
7147 <![CDATA[<span style="color:black">0,30%</span>]]>
7148 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">3,57%</span></font></p></td>]]>
7149 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">3,57%</span></font></p>]]>
7151 <![CDATA[<span style="color:black">3,57%</span>]]>
7152 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">3,07%</span></font></p></td>]]>
7153 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">3,07%</span></font></p>]]>
7155 <![CDATA[<span style="color:black">3,07%</span>]]>
7158 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 1.620.000,01 a 1.800.000,00</span></font></p></td>]]>
7159 <![CDATA[<p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 1.620.000,01 a 1.800.000,00</span></font></p>]]>
7161 <![CDATA[<span style="color:black">De 1.620.000,01 a 1.800.000,00</span>]]>
7163 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">9,12%</span></font></p></td>]]>
7164 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">9,12%</span></font></p>]]>
7166 <![CDATA[<span style="color:black">9,12%</span>]]>
7167 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,43%</span></font></p></td>]]>
7168 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,43%</span></font></p>]]>
7170 <![CDATA[<span style="color:black">0,43%</span>]]>
7171 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,43%</span></font></p></td>]]>
7172 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,43%</span></font></p>]]>
7174 <![CDATA[<span style="color:black">0,43%</span>]]>
7175 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,26%</span></font></p></td>]]>
7176 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,26%</span></font></p>]]>
7178 <![CDATA[<span style="color:black">1,26%</span>]]>
7179 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,30%</span></font></p></td>]]>
7180 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,30%</span></font></p>]]>
7182 <![CDATA[<span style="color:black">0,30%</span>]]>
7183 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">3,60%</span></font></p></td>]]>
7184 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">3,60%</span></font></p>]]>
7186 <![CDATA[<span style="color:black">3,60%</span>]]>
7187 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">3,10%</span></font></p></td>]]>
7188 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">3,10%</span></font></p>]]>
7190 <![CDATA[<span style="color:black">3,10%</span>]]>
7193 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 1.800.000,01 a 1.980.000,00</span></font></p></td>]]>
7194 <![CDATA[<p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 1.800.000,01 a 1.980.000,00</span></font></p>]]>
7196 <![CDATA[<span style="color:black">De 1.800.000,01 a 1.980.000,00</span>]]>
7198 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">9,95%</span></font></p></td>]]>
7199 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">9,95%</span></font></p>]]>
7201 <![CDATA[<span style="color:black">9,95%</span>]]>
7202 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,46%</span></font></p></td>]]>
7203 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,46%</span></font></p>]]>
7205 <![CDATA[<span style="color:black">0,46%</span>]]>
7206 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,46%</span></font></p></td>]]>
7207 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,46%</span></font></p>]]>
7209 <![CDATA[<span style="color:black">0,46%</span>]]>
7210 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,38%</span></font></p></td>]]>
7211 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,38%</span></font></p>]]>
7213 <![CDATA[<span style="color:black">1,38%</span>]]>
7214 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,33%</span></font></p></td>]]>
7215 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,33%</span></font></p>]]>
7217 <![CDATA[<span style="color:black">0,33%</span>]]>
7218 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">3,94%</span></font></p></td>]]>
7219 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">3,94%</span></font></p>]]>
7221 <![CDATA[<span style="color:black">3,94%</span>]]>
7222 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">3,38%</span></font></p></td>]]>
7223 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">3,38%</span></font></p>]]>
7225 <![CDATA[<span style="color:black">3,38%</span>]]>
7228 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 1.980.000,01 a 2.160.000,00</span></font></p></td>]]>
7229 <![CDATA[<p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 1.980.000,01 a 2.160.000,00</span></font></p>]]>
7231 <![CDATA[<span style="color:black">De 1.980.000,01 a 2.160.000,00</span>]]>
7233 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">10,04%</span></font></p></td>]]>
7234 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">10,04%</span></font></p>]]>
7236 <![CDATA[<span style="color:black">10,04%</span>]]>
7237 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,46%</span></font></p></td>]]>
7238 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,46%</span></font></p>]]>
7240 <![CDATA[<span style="color:black">0,46%</span>]]>
7241 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,46%</span></font></p></td>]]>
7242 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,46%</span></font></p>]]>
7244 <![CDATA[<span style="color:black">0,46%</span>]]>
7245 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,39%</span></font></p></td>]]>
7246 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,39%</span></font></p>]]>
7248 <![CDATA[<span style="color:black">1,39%</span>]]>
7249 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,33%</span></font></p></td>]]>
7250 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,33%</span></font></p>]]>
7252 <![CDATA[<span style="color:black">0,33%</span>]]>
7253 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">3,99%</span></font></p></td>]]>
7254 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">3,99%</span></font></p>]]>
7256 <![CDATA[<span style="color:black">3,99%</span>]]>
7257 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">3,41%</span></font></p></td>]]>
7258 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">3,41%</span></font></p>]]>
7260 <![CDATA[<span style="color:black">3,41%</span>]]>
7263 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 2.160.000,01 a 2.340.000,00</span></font></p></td>]]>
7264 <![CDATA[<p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 2.160.000,01 a 2.340.000,00</span></font></p>]]>
7266 <![CDATA[<span style="color:black">De 2.160.000,01 a 2.340.000,00</span>]]>
7268 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">10,13%</span></font></p></td>]]>
7269 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">10,13%</span></font></p>]]>
7271 <![CDATA[<span style="color:black">10,13%</span>]]>
7272 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,47%</span></font></p></td>]]>
7273 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,47%</span></font></p>]]>
7275 <![CDATA[<span style="color:black">0,47%</span>]]>
7276 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,47%</span></font></p></td>]]>
7277 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,47%</span></font></p>]]>
7279 <![CDATA[<span style="color:black">0,47%</span>]]>
7280 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,40%</span></font></p></td>]]>
7281 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,40%</span></font></p>]]>
7283 <![CDATA[<span style="color:black">1,40%</span>]]>
7284 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,33%</span></font></p></td>]]>
7285 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,33%</span></font></p>]]>
7287 <![CDATA[<span style="color:black">0,33%</span>]]>
7288 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">4,01%</span></font></p></td>]]>
7289 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">4,01%</span></font></p>]]>
7291 <![CDATA[<span style="color:black">4,01%</span>]]>
7292 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">3,45%</span></font></p></td>]]>
7293 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">3,45%</span></font></p>]]>
7295 <![CDATA[<span style="color:black">3,45%</span>]]>
7298 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 2.340.000,01 a 2.520.000,00</span></font></p></td>]]>
7299 <![CDATA[<p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 2.340.000,01 a 2.520.000,00</span></font></p>]]>
7301 <![CDATA[<span style="color:black">De 2.340.000,01 a 2.520.000,00</span>]]>
7303 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">10,23%</span></font></p></td>]]>
7304 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">10,23%</span></font></p>]]>
7306 <![CDATA[<span style="color:black">10,23%</span>]]>
7307 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,47%</span></font></p></td>]]>
7308 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,47%</span></font></p>]]>
7310 <![CDATA[<span style="color:black">0,47%</span>]]>
7311 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,47%</span></font></p></td>]]>
7312 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,47%</span></font></p>]]>
7314 <![CDATA[<span style="color:black">0,47%</span>]]>
7315 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,42%</span></font></p></td>]]>
7316 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,42%</span></font></p>]]>
7318 <![CDATA[<span style="color:black">1,42%</span>]]>
7319 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,34%</span></font></p></td>]]>
7320 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,34%</span></font></p>]]>
7322 <![CDATA[<span style="color:black">0,34%</span>]]>
7323 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">4,05%</span></font></p></td>]]>
7324 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">4,05%</span></font></p>]]>
7326 <![CDATA[<span style="color:black">4,05%</span>]]>
7327 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">3,48%</span></font></p></td>]]>
7328 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">3,48%</span></font></p>]]>
7330 <![CDATA[<span style="color:black">3,48%</span>]]>
7333 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 2.520.000,01 a 2.700.000,00</span></font></p></td>]]>
7334 <![CDATA[<p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 2.520.000,01 a 2.700.000,00</span></font></p>]]>
7336 <![CDATA[<span style="color:black">De 2.520.000,01 a 2.700.000,00</span>]]>
7338 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">10,32%</span></font></p></td>]]>
7339 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">10,32%</span></font></p>]]>
7341 <![CDATA[<span style="color:black">10,32%</span>]]>
7342 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,48%</span></font></p></td>]]>
7343 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,48%</span></font></p>]]>
7345 <![CDATA[<span style="color:black">0,48%</span>]]>
7346 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,48%</span></font></p></td>]]>
7347 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,48%</span></font></p>]]>
7349 <![CDATA[<span style="color:black">0,48%</span>]]>
7350 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,43%</span></font></p></td>]]>
7351 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,43%</span></font></p>]]>
7353 <![CDATA[<span style="color:black">1,43%</span>]]>
7354 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,34%</span></font></p></td>]]>
7355 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,34%</span></font></p>]]>
7357 <![CDATA[<span style="color:black">0,34%</span>]]>
7358 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">4,08%</span></font></p></td>]]>
7359 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">4,08%</span></font></p>]]>
7361 <![CDATA[<span style="color:black">4,08%</span>]]>
7362 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">3,51%</span></font></p></td>]]>
7363 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">3,51%</span></font></p>]]>
7365 <![CDATA[<span style="color:black">3,51%</span>]]>
7368 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 2.700.000,01 a 2.880.000,00</span></font></p></td>]]>
7369 <![CDATA[<p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 2.700.000,01 a 2.880.000,00</span></font></p>]]>
7371 <![CDATA[<span style="color:black">De 2.700.000,01 a 2.880.000,00</span>]]>
7373 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">11,23%</span></font></p></td>]]>
7374 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">11,23%</span></font></p>]]>
7376 <![CDATA[<span style="color:black">11,23%</span>]]>
7377 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,52%</span></font></p></td>]]>
7378 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,52%</span></font></p>]]>
7380 <![CDATA[<span style="color:black">0,52%</span>]]>
7381 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,52%</span></font></p></td>]]>
7382 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,52%</span></font></p>]]>
7384 <![CDATA[<span style="color:black">0,52%</span>]]>
7385 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,56%</span></font></p></td>]]>
7386 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,56%</span></font></p>]]>
7388 <![CDATA[<span style="color:black">1,56%</span>]]>
7389 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,37%</span></font></p></td>]]>
7390 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,37%</span></font></p>]]>
7392 <![CDATA[<span style="color:black">0,37%</span>]]>
7393 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">4,44%</span></font></p></td>]]>
7394 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">4,44%</span></font></p>]]>
7396 <![CDATA[<span style="color:black">4,44%</span>]]>
7397 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">3,82%</span></font></p></td>]]>
7398 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">3,82%</span></font></p>]]>
7400 <![CDATA[<span style="color:black">3,82%</span>]]>
7403 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 2.880.000,01 a 3.060.000,00</span></font></p></td>]]>
7404 <![CDATA[<p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 2.880.000,01 a 3.060.000,00</span></font></p>]]>
7406 <![CDATA[<span style="color:black">De 2.880.000,01 a 3.060.000,00</span>]]>
7408 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">11,32%</span></font></p></td>]]>
7409 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">11,32%</span></font></p>]]>
7411 <![CDATA[<span style="color:black">11,32%</span>]]>
7412 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,52%</span></font></p></td>]]>
7413 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,52%</span></font></p>]]>
7415 <![CDATA[<span style="color:black">0,52%</span>]]>
7416 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,52%</span></font></p></td>]]>
7417 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,52%</span></font></p>]]>
7419 <![CDATA[<span style="color:black">0,52%</span>]]>
7420 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,57%</span></font></p></td>]]>
7421 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,57%</span></font></p>]]>
7423 <![CDATA[<span style="color:black">1,57%</span>]]>
7424 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,37%</span></font></p></td>]]>
7425 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,37%</span></font></p>]]>
7427 <![CDATA[<span style="color:black">0,37%</span>]]>
7428 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">4,49%</span></font></p></td>]]>
7429 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">4,49%</span></font></p>]]>
7431 <![CDATA[<span style="color:black">4,49%</span>]]>
7432 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">3,85%</span></font></p></td>]]>
7433 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">3,85%</span></font></p>]]>
7435 <![CDATA[<span style="color:black">3,85%</span>]]>
7438 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 3.060.000,01 a 3.240.000,00</span></font></p></td>]]>
7439 <![CDATA[<p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 3.060.000,01 a 3.240.000,00</span></font></p>]]>
7441 <![CDATA[<span style="color:black">De 3.060.000,01 a 3.240.000,00</span>]]>
7443 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">11,42%</span></font></p></td>]]>
7444 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">11,42%</span></font></p>]]>
7446 <![CDATA[<span style="color:black">11,42%</span>]]>
7447 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,53%</span></font></p></td>]]>
7448 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,53%</span></font></p>]]>
7450 <![CDATA[<span style="color:black">0,53%</span>]]>
7451 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,53%</span></font></p></td>]]>
7452 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,53%</span></font></p>]]>
7454 <![CDATA[<span style="color:black">0,53%</span>]]>
7455 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,58%</span></font></p></td>]]>
7456 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,58%</span></font></p>]]>
7458 <![CDATA[<span style="color:black">1,58%</span>]]>
7459 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,38%</span></font></p></td>]]>
7460 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,38%</span></font></p>]]>
7462 <![CDATA[<span style="color:black">0,38%</span>]]>
7463 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">4,52%</span></font></p></td>]]>
7464 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">4,52%</span></font></p>]]>
7466 <![CDATA[<span style="color:black">4,52%</span>]]>
7467 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">3,88%</span></font></p></td>]]>
7468 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">3,88%</span></font></p>]]>
7470 <![CDATA[<span style="color:black">3,88%</span>]]>
7473 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 3.240.000,01 a 3.420.000,00</span></font></p></td>]]>
7474 <![CDATA[<p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 3.240.000,01 a 3.420.000,00</span></font></p>]]>
7476 <![CDATA[<span style="color:black">De 3.240.000,01 a 3.420.000,00</span>]]>
7478 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">11,51%</span></font></p></td>]]>
7479 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">11,51%</span></font></p>]]>
7481 <![CDATA[<span style="color:black">11,51%</span>]]>
7482 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,53%</span></font></p></td>]]>
7483 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,53%</span></font></p>]]>
7485 <![CDATA[<span style="color:black">0,53%</span>]]>
7486 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,53%</span></font></p></td>]]>
7487 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,53%</span></font></p>]]>
7489 <![CDATA[<span style="color:black">0,53%</span>]]>
7490 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,60%</span></font></p></td>]]>
7491 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,60%</span></font></p>]]>
7493 <![CDATA[<span style="color:black">1,60%</span>]]>
7494 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,38%</span></font></p></td>]]>
7495 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,38%</span></font></p>]]>
7497 <![CDATA[<span style="color:black">0,38%</span>]]>
7498 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">4,56%</span></font></p></td>]]>
7499 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">4,56%</span></font></p>]]>
7501 <![CDATA[<span style="color:black">4,56%</span>]]>
7502 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">3,91%</span></font></p></td>]]>
7503 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">3,91%</span></font></p>]]>
7505 <![CDATA[<span style="color:black">3,91%</span>]]>
7508 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 3.420.000,01 a 3.600.000,00</span></font></p></td>]]>
7509 <![CDATA[<p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 3.420.000,01 a 3.600.000,00</span></font></p>]]>
7511 <![CDATA[<span style="color:black">De 3.420.000,01 a 3.600.000,00</span>]]>
7513 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">11,61%</span></font></p></td>]]>
7514 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">11,61%</span></font></p>]]>
7516 <![CDATA[<span style="color:black">11,61%</span>]]>
7517 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,54%</span></font></p></td>]]>
7518 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,54%</span></font></p>]]>
7520 <![CDATA[<span style="color:black">0,54%</span>]]>
7521 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,54%</span></font></p></td>]]>
7522 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,54%</span></font></p>]]>
7524 <![CDATA[<span style="color:black">0,54%</span>]]>
7525 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,60%</span></font></p></td>]]>
7526 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,60%</span></font></p>]]>
7528 <![CDATA[<span style="color:black">1,60%</span>]]>
7529 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,38%</span></font></p></td>]]>
7530 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,38%</span></font></p>]]>
7532 <![CDATA[<span style="color:black">0,38%</span>]]>
7533 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">4,60%</span></font></p></td>]]>
7534 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">4,60%</span></font></p>]]>
7536 <![CDATA[<span style="color:black">4,60%</span>]]>
7537 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">3,95%</span></font></p></td>]]>
7538 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.05pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">3,95%</span></font></p>]]>
7540 <![CDATA[<span style="color:black">3,95%</span>]]>
7544 <![CDATA[<p class="MsoNormal" align="center" style="margin-top:12.0pt;margin-right:0cm; margin-bottom:12.0pt;margin-left:21.6pt;text-align:center"> <b><span style="font-family: Arial; color: black"><font size="2"> <a name="anexoii"></a></font></span></b><font face="Arial" size="2"><b> <span style="color:black">ANEXO II DA LEI COMPLEMENTAR N<u><sup>o</sup></u> 123, DE 14 DE DEZEMBRO DE 2006</span></b></font></p>]]>
7546 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="anexoii"></a></font></span>]]>
7548 <![CDATA[<span style="color:black">ANEXO II DA LEI COMPLEMENTAR N<u><sup>o</sup></u> 123, DE 14 DE DEZEMBRO DE 2006</span>]]>
7550 <![CDATA[<p class="MsoNormal" align="center" style="text-align: center; margin-left: 21.6pt"> <font face="Arial" size="2"><span style="color:black">(vig�ncia: 01/01/2012)</span></font></p>]]>
7551 <![CDATA[<span style="color:black">(vig�ncia: 01/01/2012)</span>]]>
7552 <![CDATA[<h1 align="center" style="text-align: center; margin: 6.0pt 0cm"> <font face="Arial" size="2"><span style="color:black; font-weight:normal">Al�quotas e Partilha do Simples Nacional ;� ;Ind�stria</span><span style="color:black"> ;</span></font></h1>]]>
7553 <![CDATA[<span style="color:black; font-weight:normal">Al�quotas e Partilha do Simples Nacional ;� ;Ind�stria</span>]]>
7554 <![CDATA[<span style="color:black"> ;</span>]]>
7556 <![CDATA[<table class="MsoNormalTable" border="0" cellpadding="0" style="border-collapse: collapse; margin-left: .25pt" width="950"> <tbody><tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid black; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">Receita Bruta em 12 meses (em R$)</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid black; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">AL�QUOTA</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid black; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">IRPJ</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid black; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">CSLL</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid black; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">COFINS</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid black; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">PIS/PASEP</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid black; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black; letter-spacing: -.3pt">CPP</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid black; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black; letter-spacing: -.3pt">ICMS</span></font></p></td> <td style="border: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black; letter-spacing: -.3pt">IPI</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black;letter-spacing:-.3pt"> At� 180.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">4,50%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,00%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,00%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,00%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,00%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">2,75%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">1,25%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,50%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black;letter-spacing:-.3pt">De 180.000,01 a 360.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">5,97%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,00%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,00%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,86%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,00%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">2,75%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">1,86%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,50%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black;letter-spacing:-.3pt">De 360.000,01 a 540.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">7,34%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,27%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,31%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,95%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,23%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">2,75%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">2,33%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,50%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black;letter-spacing:-.3pt">De 540.000,01 a 720.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">8,04%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,35%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,35%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">1,04%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,25%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">2,99%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">2,56%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,50%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black;letter-spacing:-.3pt">De 720.000,01 a 900.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">8,10%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,35%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,35%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">1,05%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,25%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">3,02%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">2,58%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,50%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black;letter-spacing:-.3pt">De 900.000,01 a 1.080.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">8,78%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,38%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,38%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">1,15%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,27%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">3,28%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">2,82%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,50%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black;letter-spacing:-.3pt">De 1.080.000,01 a 1.260.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">8,86%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,39%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,39%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">1,16%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,28%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">3,30%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">2,84%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,50%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black;letter-spacing:-.3pt">De 1.260.000,01 a 1.440.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">8,95%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,39%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,39%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">1,17%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,28%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">3,35%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">2,87%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,50%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black;letter-spacing:-.3pt">De 1.440.000,01 a 1.620.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">9,53%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,42%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,42%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">1,25%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,30%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">3,57%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">3,07%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,50%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black;letter-spacing:-.3pt">De 1.620.000,01 a 1.800.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">9,62%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,42%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,42%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">1,26%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,30%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">3,62%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">3,10%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,50%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black;letter-spacing:-.3pt">De 1.800.000,01 a 1.980.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">10,45%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,46%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,46%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">1,38%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,33%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">3,94%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">3,38%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,50%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black;letter-spacing:-.3pt">De 1.980.000,01 a 2.160.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">10,54%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,46%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,46%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">1,39%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,33%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">3,99%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">3,41%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,50%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black;letter-spacing:-.3pt">De 2.160.000,01 a 2.340.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">10,63%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,47%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,47%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">1,40%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,33%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">4,01%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">3,45%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,50%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black;letter-spacing:-.3pt">De 2.340.000,01 a 2.520.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">10,73%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,47%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,47%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">1,42%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,34%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">4,05%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">3,48%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,50%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black;letter-spacing:-.3pt">De 2.520.000,01 a 2.700.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">10,82%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,48%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,48%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">1,43%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,34%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">4,08%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">3,51%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,50%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black;letter-spacing:-.3pt">De 2.700.000,01 a 2.880.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">11,73%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,52%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,52%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">1,56%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,37%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">4,44%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">3,82%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,50%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black;letter-spacing:-.3pt">De 2.880.000,01 a 3.060.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">11,82%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,52%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,52%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">1,57%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,37%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">4,49%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">3,85%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,50%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black;letter-spacing:-.3pt">De 3.060.000,01 a 3.240.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">11,92%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,53%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,53%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">1,58%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,38%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">4,52%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">3,88%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,50%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black;letter-spacing:-.3pt">De 3.240.000,01 a 3.420.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">12,01%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,53%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,53%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">1,60%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,38%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">4,56%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">3,91%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,50%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black;letter-spacing:-.3pt">De 3.420.000,01 a 3.600.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">12,11%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,54%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,54%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">1,60%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,38%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">4,60%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">3,95%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,50%</span></font></p></td> </tr> </tbody></table>]]>
7558 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid black; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">Receita Bruta em 12 meses (em R$)</span></font></p></td>]]>
7559 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">Receita Bruta em 12 meses (em R$)</span></font></p>]]>
7562 <![CDATA[<span style="color:black;letter-spacing:-.3pt">Receita Bruta em 12 meses (em R$)</span>]]>
7564 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid black; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">AL�QUOTA</span></font></p></td>]]>
7565 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">AL�QUOTA</span></font></p>]]>
7568 <![CDATA[<span style="color:black;letter-spacing:-.3pt">AL�QUOTA</span>]]>
7569 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid black; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">IRPJ</span></font></p></td>]]>
7570 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">IRPJ</span></font></p>]]>
7573 <![CDATA[<span style="color:black;letter-spacing:-.3pt">IRPJ</span>]]>
7574 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid black; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">CSLL</span></font></p></td>]]>
7575 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">CSLL</span></font></p>]]>
7578 <![CDATA[<span style="color:black;letter-spacing:-.3pt">CSLL</span>]]>
7579 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid black; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">COFINS</span></font></p></td>]]>
7580 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">COFINS</span></font></p>]]>
7583 <![CDATA[<span style="color:black;letter-spacing:-.3pt">COFINS</span>]]>
7584 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid black; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">PIS/PASEP</span></font></p></td>]]>
7585 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">PIS/PASEP</span></font></p>]]>
7588 <![CDATA[<span style="color:black;letter-spacing:-.3pt">PIS/PASEP</span>]]>
7589 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid black; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black; letter-spacing: -.3pt">CPP</span></font></p></td>]]>
7590 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black; letter-spacing: -.3pt">CPP</span></font></p>]]>
7593 <![CDATA[<span lang="EN-US" style="color: black; letter-spacing: -.3pt">CPP</span>]]>
7594 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid black; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black; letter-spacing: -.3pt">ICMS</span></font></p></td>]]>
7595 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black; letter-spacing: -.3pt">ICMS</span></font></p>]]>
7598 <![CDATA[<span lang="EN-US" style="color: black; letter-spacing: -.3pt">ICMS</span>]]>
7599 <![CDATA[<td style="border: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black; letter-spacing: -.3pt">IPI</span></font></p></td>]]>
7600 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black; letter-spacing: -.3pt">IPI</span></font></p>]]>
7603 <![CDATA[<span lang="EN-US" style="color: black; letter-spacing: -.3pt">IPI</span>]]>
7606 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black;letter-spacing:-.3pt"> At� 180.000,00</span></font></p></td>]]>
7607 <![CDATA[<p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black;letter-spacing:-.3pt"> At� 180.000,00</span></font></p>]]>
7609 <![CDATA[<span style="color:black;letter-spacing:-.3pt"> At� 180.000,00</span>]]>
7611 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">4,50%</span></font></p></td>]]>
7612 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">4,50%</span></font></p>]]>
7615 <![CDATA[<span style="color:black;letter-spacing:-.3pt">4,50%</span>]]>
7616 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,00%</span></font></p></td>]]>
7617 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,00%</span></font></p>]]>
7620 <![CDATA[<span style="color:black;letter-spacing:-.3pt">0,00%</span>]]>
7621 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,00%</span></font></p></td>]]>
7622 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,00%</span></font></p>]]>
7625 <![CDATA[<span style="color:black;letter-spacing:-.3pt">0,00%</span>]]>
7626 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,00%</span></font></p></td>]]>
7627 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,00%</span></font></p>]]>
7630 <![CDATA[<span style="color:black;letter-spacing:-.3pt">0,00%</span>]]>
7631 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,00%</span></font></p></td>]]>
7632 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,00%</span></font></p>]]>
7635 <![CDATA[<span style="color:black;letter-spacing:-.3pt">0,00%</span>]]>
7636 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">2,75%</span></font></p></td>]]>
7637 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">2,75%</span></font></p>]]>
7640 <![CDATA[<span style="color:black;letter-spacing:-.3pt">2,75%</span>]]>
7641 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">1,25%</span></font></p></td>]]>
7642 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">1,25%</span></font></p>]]>
7645 <![CDATA[<span style="color:black;letter-spacing:-.3pt">1,25%</span>]]>
7646 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,50%</span></font></p></td>]]>
7647 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,50%</span></font></p>]]>
7650 <![CDATA[<span style="color:black;letter-spacing:-.3pt">0,50%</span>]]>
7653 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black;letter-spacing:-.3pt">De 180.000,01 a 360.000,00</span></font></p></td>]]>
7654 <![CDATA[<p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black;letter-spacing:-.3pt">De 180.000,01 a 360.000,00</span></font></p>]]>
7656 <![CDATA[<span style="color:black;letter-spacing:-.3pt">De 180.000,01 a 360.000,00</span>]]>
7658 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">5,97%</span></font></p></td>]]>
7659 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">5,97%</span></font></p>]]>
7662 <![CDATA[<span style="color:black;letter-spacing:-.3pt">5,97%</span>]]>
7663 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,00%</span></font></p></td>]]>
7664 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,00%</span></font></p>]]>
7667 <![CDATA[<span style="color:black;letter-spacing:-.3pt">0,00%</span>]]>
7668 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,00%</span></font></p></td>]]>
7669 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,00%</span></font></p>]]>
7672 <![CDATA[<span style="color:black;letter-spacing:-.3pt">0,00%</span>]]>
7673 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,86%</span></font></p></td>]]>
7674 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,86%</span></font></p>]]>
7677 <![CDATA[<span style="color:black;letter-spacing:-.3pt">0,86%</span>]]>
7678 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,00%</span></font></p></td>]]>
7679 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,00%</span></font></p>]]>
7682 <![CDATA[<span style="color:black;letter-spacing:-.3pt">0,00%</span>]]>
7683 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">2,75%</span></font></p></td>]]>
7684 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">2,75%</span></font></p>]]>
7687 <![CDATA[<span style="color:black;letter-spacing:-.3pt">2,75%</span>]]>
7688 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">1,86%</span></font></p></td>]]>
7689 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">1,86%</span></font></p>]]>
7692 <![CDATA[<span style="color:black;letter-spacing:-.3pt">1,86%</span>]]>
7693 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,50%</span></font></p></td>]]>
7694 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,50%</span></font></p>]]>
7697 <![CDATA[<span style="color:black;letter-spacing:-.3pt">0,50%</span>]]>
7700 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black;letter-spacing:-.3pt">De 360.000,01 a 540.000,00</span></font></p></td>]]>
7701 <![CDATA[<p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black;letter-spacing:-.3pt">De 360.000,01 a 540.000,00</span></font></p>]]>
7703 <![CDATA[<span style="color:black;letter-spacing:-.3pt">De 360.000,01 a 540.000,00</span>]]>
7705 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">7,34%</span></font></p></td>]]>
7706 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">7,34%</span></font></p>]]>
7709 <![CDATA[<span style="color:black;letter-spacing:-.3pt">7,34%</span>]]>
7710 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,27%</span></font></p></td>]]>
7711 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,27%</span></font></p>]]>
7714 <![CDATA[<span style="color:black;letter-spacing:-.3pt">0,27%</span>]]>
7715 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,31%</span></font></p></td>]]>
7716 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,31%</span></font></p>]]>
7719 <![CDATA[<span style="color:black;letter-spacing:-.3pt">0,31%</span>]]>
7720 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,95%</span></font></p></td>]]>
7721 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,95%</span></font></p>]]>
7724 <![CDATA[<span style="color:black;letter-spacing:-.3pt">0,95%</span>]]>
7725 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,23%</span></font></p></td>]]>
7726 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,23%</span></font></p>]]>
7729 <![CDATA[<span style="color:black;letter-spacing:-.3pt">0,23%</span>]]>
7730 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">2,75%</span></font></p></td>]]>
7731 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">2,75%</span></font></p>]]>
7734 <![CDATA[<span style="color:black;letter-spacing:-.3pt">2,75%</span>]]>
7735 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">2,33%</span></font></p></td>]]>
7736 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">2,33%</span></font></p>]]>
7739 <![CDATA[<span style="color:black;letter-spacing:-.3pt">2,33%</span>]]>
7740 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,50%</span></font></p></td>]]>
7741 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,50%</span></font></p>]]>
7744 <![CDATA[<span style="color:black;letter-spacing:-.3pt">0,50%</span>]]>
7747 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black;letter-spacing:-.3pt">De 540.000,01 a 720.000,00</span></font></p></td>]]>
7748 <![CDATA[<p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black;letter-spacing:-.3pt">De 540.000,01 a 720.000,00</span></font></p>]]>
7750 <![CDATA[<span style="color:black;letter-spacing:-.3pt">De 540.000,01 a 720.000,00</span>]]>
7752 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">8,04%</span></font></p></td>]]>
7753 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">8,04%</span></font></p>]]>
7756 <![CDATA[<span style="color:black;letter-spacing:-.3pt">8,04%</span>]]>
7757 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,35%</span></font></p></td>]]>
7758 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,35%</span></font></p>]]>
7761 <![CDATA[<span style="color:black;letter-spacing:-.3pt">0,35%</span>]]>
7762 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,35%</span></font></p></td>]]>
7763 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,35%</span></font></p>]]>
7766 <![CDATA[<span style="color:black;letter-spacing:-.3pt">0,35%</span>]]>
7767 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">1,04%</span></font></p></td>]]>
7768 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">1,04%</span></font></p>]]>
7771 <![CDATA[<span style="color:black;letter-spacing:-.3pt">1,04%</span>]]>
7772 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,25%</span></font></p></td>]]>
7773 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,25%</span></font></p>]]>
7776 <![CDATA[<span style="color:black;letter-spacing:-.3pt">0,25%</span>]]>
7777 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">2,99%</span></font></p></td>]]>
7778 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">2,99%</span></font></p>]]>
7781 <![CDATA[<span style="color:black;letter-spacing:-.3pt">2,99%</span>]]>
7782 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">2,56%</span></font></p></td>]]>
7783 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">2,56%</span></font></p>]]>
7786 <![CDATA[<span style="color:black;letter-spacing:-.3pt">2,56%</span>]]>
7787 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,50%</span></font></p></td>]]>
7788 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,50%</span></font></p>]]>
7791 <![CDATA[<span style="color:black;letter-spacing:-.3pt">0,50%</span>]]>
7794 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black;letter-spacing:-.3pt">De 720.000,01 a 900.000,00</span></font></p></td>]]>
7795 <![CDATA[<p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black;letter-spacing:-.3pt">De 720.000,01 a 900.000,00</span></font></p>]]>
7797 <![CDATA[<span style="color:black;letter-spacing:-.3pt">De 720.000,01 a 900.000,00</span>]]>
7799 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">8,10%</span></font></p></td>]]>
7800 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">8,10%</span></font></p>]]>
7803 <![CDATA[<span style="color:black;letter-spacing:-.3pt">8,10%</span>]]>
7804 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,35%</span></font></p></td>]]>
7805 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,35%</span></font></p>]]>
7808 <![CDATA[<span style="color:black;letter-spacing:-.3pt">0,35%</span>]]>
7809 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,35%</span></font></p></td>]]>
7810 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,35%</span></font></p>]]>
7813 <![CDATA[<span style="color:black;letter-spacing:-.3pt">0,35%</span>]]>
7814 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">1,05%</span></font></p></td>]]>
7815 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">1,05%</span></font></p>]]>
7818 <![CDATA[<span style="color:black;letter-spacing:-.3pt">1,05%</span>]]>
7819 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,25%</span></font></p></td>]]>
7820 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,25%</span></font></p>]]>
7823 <![CDATA[<span style="color:black;letter-spacing:-.3pt">0,25%</span>]]>
7824 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">3,02%</span></font></p></td>]]>
7825 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">3,02%</span></font></p>]]>
7828 <![CDATA[<span style="color:black;letter-spacing:-.3pt">3,02%</span>]]>
7829 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">2,58%</span></font></p></td>]]>
7830 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">2,58%</span></font></p>]]>
7833 <![CDATA[<span style="color:black;letter-spacing:-.3pt">2,58%</span>]]>
7834 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,50%</span></font></p></td>]]>
7835 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,50%</span></font></p>]]>
7838 <![CDATA[<span style="color:black;letter-spacing:-.3pt">0,50%</span>]]>
7841 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black;letter-spacing:-.3pt">De 900.000,01 a 1.080.000,00</span></font></p></td>]]>
7842 <![CDATA[<p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black;letter-spacing:-.3pt">De 900.000,01 a 1.080.000,00</span></font></p>]]>
7844 <![CDATA[<span style="color:black;letter-spacing:-.3pt">De 900.000,01 a 1.080.000,00</span>]]>
7846 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">8,78%</span></font></p></td>]]>
7847 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">8,78%</span></font></p>]]>
7850 <![CDATA[<span style="color:black;letter-spacing:-.3pt">8,78%</span>]]>
7851 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,38%</span></font></p></td>]]>
7852 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,38%</span></font></p>]]>
7855 <![CDATA[<span style="color:black;letter-spacing:-.3pt">0,38%</span>]]>
7856 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,38%</span></font></p></td>]]>
7857 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,38%</span></font></p>]]>
7860 <![CDATA[<span style="color:black;letter-spacing:-.3pt">0,38%</span>]]>
7861 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">1,15%</span></font></p></td>]]>
7862 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">1,15%</span></font></p>]]>
7865 <![CDATA[<span style="color:black;letter-spacing:-.3pt">1,15%</span>]]>
7866 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,27%</span></font></p></td>]]>
7867 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,27%</span></font></p>]]>
7870 <![CDATA[<span style="color:black;letter-spacing:-.3pt">0,27%</span>]]>
7871 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">3,28%</span></font></p></td>]]>
7872 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">3,28%</span></font></p>]]>
7875 <![CDATA[<span style="color:black;letter-spacing:-.3pt">3,28%</span>]]>
7876 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">2,82%</span></font></p></td>]]>
7877 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">2,82%</span></font></p>]]>
7880 <![CDATA[<span style="color:black;letter-spacing:-.3pt">2,82%</span>]]>
7881 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,50%</span></font></p></td>]]>
7882 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,50%</span></font></p>]]>
7885 <![CDATA[<span style="color:black;letter-spacing:-.3pt">0,50%</span>]]>
7888 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black;letter-spacing:-.3pt">De 1.080.000,01 a 1.260.000,00</span></font></p></td>]]>
7889 <![CDATA[<p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black;letter-spacing:-.3pt">De 1.080.000,01 a 1.260.000,00</span></font></p>]]>
7891 <![CDATA[<span style="color:black;letter-spacing:-.3pt">De 1.080.000,01 a 1.260.000,00</span>]]>
7893 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">8,86%</span></font></p></td>]]>
7894 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">8,86%</span></font></p>]]>
7897 <![CDATA[<span style="color:black;letter-spacing:-.3pt">8,86%</span>]]>
7898 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,39%</span></font></p></td>]]>
7899 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,39%</span></font></p>]]>
7902 <![CDATA[<span style="color:black;letter-spacing:-.3pt">0,39%</span>]]>
7903 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,39%</span></font></p></td>]]>
7904 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,39%</span></font></p>]]>
7907 <![CDATA[<span style="color:black;letter-spacing:-.3pt">0,39%</span>]]>
7908 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">1,16%</span></font></p></td>]]>
7909 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">1,16%</span></font></p>]]>
7912 <![CDATA[<span style="color:black;letter-spacing:-.3pt">1,16%</span>]]>
7913 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,28%</span></font></p></td>]]>
7914 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,28%</span></font></p>]]>
7917 <![CDATA[<span style="color:black;letter-spacing:-.3pt">0,28%</span>]]>
7918 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">3,30%</span></font></p></td>]]>
7919 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">3,30%</span></font></p>]]>
7922 <![CDATA[<span style="color:black;letter-spacing:-.3pt">3,30%</span>]]>
7923 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">2,84%</span></font></p></td>]]>
7924 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">2,84%</span></font></p>]]>
7927 <![CDATA[<span style="color:black;letter-spacing:-.3pt">2,84%</span>]]>
7928 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,50%</span></font></p></td>]]>
7929 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,50%</span></font></p>]]>
7932 <![CDATA[<span style="color:black;letter-spacing:-.3pt">0,50%</span>]]>
7935 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black;letter-spacing:-.3pt">De 1.260.000,01 a 1.440.000,00</span></font></p></td>]]>
7936 <![CDATA[<p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black;letter-spacing:-.3pt">De 1.260.000,01 a 1.440.000,00</span></font></p>]]>
7938 <![CDATA[<span style="color:black;letter-spacing:-.3pt">De 1.260.000,01 a 1.440.000,00</span>]]>
7940 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">8,95%</span></font></p></td>]]>
7941 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">8,95%</span></font></p>]]>
7944 <![CDATA[<span style="color:black;letter-spacing:-.3pt">8,95%</span>]]>
7945 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,39%</span></font></p></td>]]>
7946 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,39%</span></font></p>]]>
7949 <![CDATA[<span style="color:black;letter-spacing:-.3pt">0,39%</span>]]>
7950 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,39%</span></font></p></td>]]>
7951 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,39%</span></font></p>]]>
7954 <![CDATA[<span style="color:black;letter-spacing:-.3pt">0,39%</span>]]>
7955 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">1,17%</span></font></p></td>]]>
7956 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">1,17%</span></font></p>]]>
7959 <![CDATA[<span style="color:black;letter-spacing:-.3pt">1,17%</span>]]>
7960 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,28%</span></font></p></td>]]>
7961 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,28%</span></font></p>]]>
7964 <![CDATA[<span style="color:black;letter-spacing:-.3pt">0,28%</span>]]>
7965 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">3,35%</span></font></p></td>]]>
7966 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">3,35%</span></font></p>]]>
7969 <![CDATA[<span style="color:black;letter-spacing:-.3pt">3,35%</span>]]>
7970 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">2,87%</span></font></p></td>]]>
7971 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">2,87%</span></font></p>]]>
7974 <![CDATA[<span style="color:black;letter-spacing:-.3pt">2,87%</span>]]>
7975 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,50%</span></font></p></td>]]>
7976 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,50%</span></font></p>]]>
7979 <![CDATA[<span style="color:black;letter-spacing:-.3pt">0,50%</span>]]>
7982 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black;letter-spacing:-.3pt">De 1.440.000,01 a 1.620.000,00</span></font></p></td>]]>
7983 <![CDATA[<p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black;letter-spacing:-.3pt">De 1.440.000,01 a 1.620.000,00</span></font></p>]]>
7985 <![CDATA[<span style="color:black;letter-spacing:-.3pt">De 1.440.000,01 a 1.620.000,00</span>]]>
7987 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">9,53%</span></font></p></td>]]>
7988 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">9,53%</span></font></p>]]>
7991 <![CDATA[<span style="color:black;letter-spacing:-.3pt">9,53%</span>]]>
7992 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,42%</span></font></p></td>]]>
7993 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,42%</span></font></p>]]>
7996 <![CDATA[<span style="color:black;letter-spacing:-.3pt">0,42%</span>]]>
7997 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,42%</span></font></p></td>]]>
7998 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,42%</span></font></p>]]>
8001 <![CDATA[<span style="color:black;letter-spacing:-.3pt">0,42%</span>]]>
8002 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">1,25%</span></font></p></td>]]>
8003 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">1,25%</span></font></p>]]>
8006 <![CDATA[<span style="color:black;letter-spacing:-.3pt">1,25%</span>]]>
8007 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,30%</span></font></p></td>]]>
8008 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,30%</span></font></p>]]>
8011 <![CDATA[<span style="color:black;letter-spacing:-.3pt">0,30%</span>]]>
8012 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">3,57%</span></font></p></td>]]>
8013 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">3,57%</span></font></p>]]>
8016 <![CDATA[<span style="color:black;letter-spacing:-.3pt">3,57%</span>]]>
8017 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">3,07%</span></font></p></td>]]>
8018 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">3,07%</span></font></p>]]>
8021 <![CDATA[<span style="color:black;letter-spacing:-.3pt">3,07%</span>]]>
8022 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,50%</span></font></p></td>]]>
8023 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,50%</span></font></p>]]>
8026 <![CDATA[<span style="color:black;letter-spacing:-.3pt">0,50%</span>]]>
8029 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black;letter-spacing:-.3pt">De 1.620.000,01 a 1.800.000,00</span></font></p></td>]]>
8030 <![CDATA[<p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black;letter-spacing:-.3pt">De 1.620.000,01 a 1.800.000,00</span></font></p>]]>
8032 <![CDATA[<span style="color:black;letter-spacing:-.3pt">De 1.620.000,01 a 1.800.000,00</span>]]>
8034 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">9,62%</span></font></p></td>]]>
8035 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">9,62%</span></font></p>]]>
8038 <![CDATA[<span style="color:black;letter-spacing:-.3pt">9,62%</span>]]>
8039 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,42%</span></font></p></td>]]>
8040 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,42%</span></font></p>]]>
8043 <![CDATA[<span style="color:black;letter-spacing:-.3pt">0,42%</span>]]>
8044 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,42%</span></font></p></td>]]>
8045 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,42%</span></font></p>]]>
8048 <![CDATA[<span style="color:black;letter-spacing:-.3pt">0,42%</span>]]>
8049 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">1,26%</span></font></p></td>]]>
8050 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">1,26%</span></font></p>]]>
8053 <![CDATA[<span style="color:black;letter-spacing:-.3pt">1,26%</span>]]>
8054 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,30%</span></font></p></td>]]>
8055 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,30%</span></font></p>]]>
8058 <![CDATA[<span style="color:black;letter-spacing:-.3pt">0,30%</span>]]>
8059 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">3,62%</span></font></p></td>]]>
8060 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">3,62%</span></font></p>]]>
8063 <![CDATA[<span style="color:black;letter-spacing:-.3pt">3,62%</span>]]>
8064 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">3,10%</span></font></p></td>]]>
8065 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">3,10%</span></font></p>]]>
8068 <![CDATA[<span style="color:black;letter-spacing:-.3pt">3,10%</span>]]>
8069 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,50%</span></font></p></td>]]>
8070 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,50%</span></font></p>]]>
8073 <![CDATA[<span style="color:black;letter-spacing:-.3pt">0,50%</span>]]>
8076 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black;letter-spacing:-.3pt">De 1.800.000,01 a 1.980.000,00</span></font></p></td>]]>
8077 <![CDATA[<p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black;letter-spacing:-.3pt">De 1.800.000,01 a 1.980.000,00</span></font></p>]]>
8079 <![CDATA[<span style="color:black;letter-spacing:-.3pt">De 1.800.000,01 a 1.980.000,00</span>]]>
8081 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">10,45%</span></font></p></td>]]>
8082 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">10,45%</span></font></p>]]>
8085 <![CDATA[<span style="color:black;letter-spacing:-.3pt">10,45%</span>]]>
8086 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,46%</span></font></p></td>]]>
8087 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,46%</span></font></p>]]>
8090 <![CDATA[<span style="color:black;letter-spacing:-.3pt">0,46%</span>]]>
8091 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,46%</span></font></p></td>]]>
8092 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,46%</span></font></p>]]>
8095 <![CDATA[<span style="color:black;letter-spacing:-.3pt">0,46%</span>]]>
8096 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">1,38%</span></font></p></td>]]>
8097 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">1,38%</span></font></p>]]>
8100 <![CDATA[<span style="color:black;letter-spacing:-.3pt">1,38%</span>]]>
8101 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,33%</span></font></p></td>]]>
8102 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,33%</span></font></p>]]>
8105 <![CDATA[<span style="color:black;letter-spacing:-.3pt">0,33%</span>]]>
8106 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">3,94%</span></font></p></td>]]>
8107 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">3,94%</span></font></p>]]>
8110 <![CDATA[<span style="color:black;letter-spacing:-.3pt">3,94%</span>]]>
8111 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">3,38%</span></font></p></td>]]>
8112 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">3,38%</span></font></p>]]>
8115 <![CDATA[<span style="color:black;letter-spacing:-.3pt">3,38%</span>]]>
8116 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,50%</span></font></p></td>]]>
8117 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,50%</span></font></p>]]>
8120 <![CDATA[<span style="color:black;letter-spacing:-.3pt">0,50%</span>]]>
8123 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black;letter-spacing:-.3pt">De 1.980.000,01 a 2.160.000,00</span></font></p></td>]]>
8124 <![CDATA[<p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black;letter-spacing:-.3pt">De 1.980.000,01 a 2.160.000,00</span></font></p>]]>
8126 <![CDATA[<span style="color:black;letter-spacing:-.3pt">De 1.980.000,01 a 2.160.000,00</span>]]>
8128 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">10,54%</span></font></p></td>]]>
8129 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">10,54%</span></font></p>]]>
8132 <![CDATA[<span style="color:black;letter-spacing:-.3pt">10,54%</span>]]>
8133 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,46%</span></font></p></td>]]>
8134 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,46%</span></font></p>]]>
8137 <![CDATA[<span style="color:black;letter-spacing:-.3pt">0,46%</span>]]>
8138 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,46%</span></font></p></td>]]>
8139 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,46%</span></font></p>]]>
8142 <![CDATA[<span style="color:black;letter-spacing:-.3pt">0,46%</span>]]>
8143 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">1,39%</span></font></p></td>]]>
8144 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">1,39%</span></font></p>]]>
8147 <![CDATA[<span style="color:black;letter-spacing:-.3pt">1,39%</span>]]>
8148 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,33%</span></font></p></td>]]>
8149 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,33%</span></font></p>]]>
8152 <![CDATA[<span style="color:black;letter-spacing:-.3pt">0,33%</span>]]>
8153 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">3,99%</span></font></p></td>]]>
8154 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">3,99%</span></font></p>]]>
8157 <![CDATA[<span style="color:black;letter-spacing:-.3pt">3,99%</span>]]>
8158 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">3,41%</span></font></p></td>]]>
8159 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">3,41%</span></font></p>]]>
8162 <![CDATA[<span style="color:black;letter-spacing:-.3pt">3,41%</span>]]>
8163 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,50%</span></font></p></td>]]>
8164 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,50%</span></font></p>]]>
8167 <![CDATA[<span style="color:black;letter-spacing:-.3pt">0,50%</span>]]>
8170 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black;letter-spacing:-.3pt">De 2.160.000,01 a 2.340.000,00</span></font></p></td>]]>
8171 <![CDATA[<p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black;letter-spacing:-.3pt">De 2.160.000,01 a 2.340.000,00</span></font></p>]]>
8173 <![CDATA[<span style="color:black;letter-spacing:-.3pt">De 2.160.000,01 a 2.340.000,00</span>]]>
8175 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">10,63%</span></font></p></td>]]>
8176 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">10,63%</span></font></p>]]>
8179 <![CDATA[<span style="color:black;letter-spacing:-.3pt">10,63%</span>]]>
8180 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,47%</span></font></p></td>]]>
8181 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,47%</span></font></p>]]>
8184 <![CDATA[<span style="color:black;letter-spacing:-.3pt">0,47%</span>]]>
8185 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,47%</span></font></p></td>]]>
8186 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,47%</span></font></p>]]>
8189 <![CDATA[<span style="color:black;letter-spacing:-.3pt">0,47%</span>]]>
8190 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">1,40%</span></font></p></td>]]>
8191 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">1,40%</span></font></p>]]>
8194 <![CDATA[<span style="color:black;letter-spacing:-.3pt">1,40%</span>]]>
8195 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,33%</span></font></p></td>]]>
8196 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,33%</span></font></p>]]>
8199 <![CDATA[<span style="color:black;letter-spacing:-.3pt">0,33%</span>]]>
8200 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">4,01%</span></font></p></td>]]>
8201 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">4,01%</span></font></p>]]>
8204 <![CDATA[<span style="color:black;letter-spacing:-.3pt">4,01%</span>]]>
8205 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">3,45%</span></font></p></td>]]>
8206 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">3,45%</span></font></p>]]>
8209 <![CDATA[<span style="color:black;letter-spacing:-.3pt">3,45%</span>]]>
8210 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,50%</span></font></p></td>]]>
8211 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,50%</span></font></p>]]>
8214 <![CDATA[<span style="color:black;letter-spacing:-.3pt">0,50%</span>]]>
8217 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black;letter-spacing:-.3pt">De 2.340.000,01 a 2.520.000,00</span></font></p></td>]]>
8218 <![CDATA[<p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black;letter-spacing:-.3pt">De 2.340.000,01 a 2.520.000,00</span></font></p>]]>
8220 <![CDATA[<span style="color:black;letter-spacing:-.3pt">De 2.340.000,01 a 2.520.000,00</span>]]>
8222 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">10,73%</span></font></p></td>]]>
8223 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">10,73%</span></font></p>]]>
8226 <![CDATA[<span style="color:black;letter-spacing:-.3pt">10,73%</span>]]>
8227 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,47%</span></font></p></td>]]>
8228 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,47%</span></font></p>]]>
8231 <![CDATA[<span style="color:black;letter-spacing:-.3pt">0,47%</span>]]>
8232 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,47%</span></font></p></td>]]>
8233 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,47%</span></font></p>]]>
8236 <![CDATA[<span style="color:black;letter-spacing:-.3pt">0,47%</span>]]>
8237 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">1,42%</span></font></p></td>]]>
8238 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">1,42%</span></font></p>]]>
8241 <![CDATA[<span style="color:black;letter-spacing:-.3pt">1,42%</span>]]>
8242 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,34%</span></font></p></td>]]>
8243 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,34%</span></font></p>]]>
8246 <![CDATA[<span style="color:black;letter-spacing:-.3pt">0,34%</span>]]>
8247 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">4,05%</span></font></p></td>]]>
8248 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">4,05%</span></font></p>]]>
8251 <![CDATA[<span style="color:black;letter-spacing:-.3pt">4,05%</span>]]>
8252 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">3,48%</span></font></p></td>]]>
8253 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">3,48%</span></font></p>]]>
8256 <![CDATA[<span style="color:black;letter-spacing:-.3pt">3,48%</span>]]>
8257 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,50%</span></font></p></td>]]>
8258 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,50%</span></font></p>]]>
8261 <![CDATA[<span style="color:black;letter-spacing:-.3pt">0,50%</span>]]>
8264 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black;letter-spacing:-.3pt">De 2.520.000,01 a 2.700.000,00</span></font></p></td>]]>
8265 <![CDATA[<p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black;letter-spacing:-.3pt">De 2.520.000,01 a 2.700.000,00</span></font></p>]]>
8267 <![CDATA[<span style="color:black;letter-spacing:-.3pt">De 2.520.000,01 a 2.700.000,00</span>]]>
8269 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">10,82%</span></font></p></td>]]>
8270 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">10,82%</span></font></p>]]>
8273 <![CDATA[<span style="color:black;letter-spacing:-.3pt">10,82%</span>]]>
8274 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,48%</span></font></p></td>]]>
8275 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,48%</span></font></p>]]>
8278 <![CDATA[<span style="color:black;letter-spacing:-.3pt">0,48%</span>]]>
8279 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,48%</span></font></p></td>]]>
8280 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,48%</span></font></p>]]>
8283 <![CDATA[<span style="color:black;letter-spacing:-.3pt">0,48%</span>]]>
8284 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">1,43%</span></font></p></td>]]>
8285 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">1,43%</span></font></p>]]>
8288 <![CDATA[<span style="color:black;letter-spacing:-.3pt">1,43%</span>]]>
8289 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,34%</span></font></p></td>]]>
8290 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,34%</span></font></p>]]>
8293 <![CDATA[<span style="color:black;letter-spacing:-.3pt">0,34%</span>]]>
8294 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">4,08%</span></font></p></td>]]>
8295 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">4,08%</span></font></p>]]>
8298 <![CDATA[<span style="color:black;letter-spacing:-.3pt">4,08%</span>]]>
8299 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">3,51%</span></font></p></td>]]>
8300 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">3,51%</span></font></p>]]>
8303 <![CDATA[<span style="color:black;letter-spacing:-.3pt">3,51%</span>]]>
8304 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,50%</span></font></p></td>]]>
8305 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,50%</span></font></p>]]>
8308 <![CDATA[<span style="color:black;letter-spacing:-.3pt">0,50%</span>]]>
8311 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black;letter-spacing:-.3pt">De 2.700.000,01 a 2.880.000,00</span></font></p></td>]]>
8312 <![CDATA[<p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black;letter-spacing:-.3pt">De 2.700.000,01 a 2.880.000,00</span></font></p>]]>
8314 <![CDATA[<span style="color:black;letter-spacing:-.3pt">De 2.700.000,01 a 2.880.000,00</span>]]>
8316 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">11,73%</span></font></p></td>]]>
8317 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">11,73%</span></font></p>]]>
8320 <![CDATA[<span style="color:black;letter-spacing:-.3pt">11,73%</span>]]>
8321 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,52%</span></font></p></td>]]>
8322 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,52%</span></font></p>]]>
8325 <![CDATA[<span style="color:black;letter-spacing:-.3pt">0,52%</span>]]>
8326 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,52%</span></font></p></td>]]>
8327 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,52%</span></font></p>]]>
8330 <![CDATA[<span style="color:black;letter-spacing:-.3pt">0,52%</span>]]>
8331 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">1,56%</span></font></p></td>]]>
8332 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">1,56%</span></font></p>]]>
8335 <![CDATA[<span style="color:black;letter-spacing:-.3pt">1,56%</span>]]>
8336 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,37%</span></font></p></td>]]>
8337 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,37%</span></font></p>]]>
8340 <![CDATA[<span style="color:black;letter-spacing:-.3pt">0,37%</span>]]>
8341 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">4,44%</span></font></p></td>]]>
8342 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">4,44%</span></font></p>]]>
8345 <![CDATA[<span style="color:black;letter-spacing:-.3pt">4,44%</span>]]>
8346 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">3,82%</span></font></p></td>]]>
8347 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">3,82%</span></font></p>]]>
8350 <![CDATA[<span style="color:black;letter-spacing:-.3pt">3,82%</span>]]>
8351 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,50%</span></font></p></td>]]>
8352 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,50%</span></font></p>]]>
8355 <![CDATA[<span style="color:black;letter-spacing:-.3pt">0,50%</span>]]>
8358 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black;letter-spacing:-.3pt">De 2.880.000,01 a 3.060.000,00</span></font></p></td>]]>
8359 <![CDATA[<p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black;letter-spacing:-.3pt">De 2.880.000,01 a 3.060.000,00</span></font></p>]]>
8361 <![CDATA[<span style="color:black;letter-spacing:-.3pt">De 2.880.000,01 a 3.060.000,00</span>]]>
8363 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">11,82%</span></font></p></td>]]>
8364 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">11,82%</span></font></p>]]>
8367 <![CDATA[<span style="color:black;letter-spacing:-.3pt">11,82%</span>]]>
8368 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,52%</span></font></p></td>]]>
8369 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,52%</span></font></p>]]>
8372 <![CDATA[<span style="color:black;letter-spacing:-.3pt">0,52%</span>]]>
8373 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,52%</span></font></p></td>]]>
8374 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,52%</span></font></p>]]>
8377 <![CDATA[<span style="color:black;letter-spacing:-.3pt">0,52%</span>]]>
8378 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">1,57%</span></font></p></td>]]>
8379 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">1,57%</span></font></p>]]>
8382 <![CDATA[<span style="color:black;letter-spacing:-.3pt">1,57%</span>]]>
8383 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,37%</span></font></p></td>]]>
8384 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,37%</span></font></p>]]>
8387 <![CDATA[<span style="color:black;letter-spacing:-.3pt">0,37%</span>]]>
8388 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">4,49%</span></font></p></td>]]>
8389 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">4,49%</span></font></p>]]>
8392 <![CDATA[<span style="color:black;letter-spacing:-.3pt">4,49%</span>]]>
8393 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">3,85%</span></font></p></td>]]>
8394 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">3,85%</span></font></p>]]>
8397 <![CDATA[<span style="color:black;letter-spacing:-.3pt">3,85%</span>]]>
8398 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,50%</span></font></p></td>]]>
8399 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,50%</span></font></p>]]>
8402 <![CDATA[<span style="color:black;letter-spacing:-.3pt">0,50%</span>]]>
8405 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black;letter-spacing:-.3pt">De 3.060.000,01 a 3.240.000,00</span></font></p></td>]]>
8406 <![CDATA[<p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black;letter-spacing:-.3pt">De 3.060.000,01 a 3.240.000,00</span></font></p>]]>
8408 <![CDATA[<span style="color:black;letter-spacing:-.3pt">De 3.060.000,01 a 3.240.000,00</span>]]>
8410 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">11,92%</span></font></p></td>]]>
8411 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">11,92%</span></font></p>]]>
8414 <![CDATA[<span style="color:black;letter-spacing:-.3pt">11,92%</span>]]>
8415 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,53%</span></font></p></td>]]>
8416 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,53%</span></font></p>]]>
8419 <![CDATA[<span style="color:black;letter-spacing:-.3pt">0,53%</span>]]>
8420 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,53%</span></font></p></td>]]>
8421 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,53%</span></font></p>]]>
8424 <![CDATA[<span style="color:black;letter-spacing:-.3pt">0,53%</span>]]>
8425 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">1,58%</span></font></p></td>]]>
8426 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">1,58%</span></font></p>]]>
8429 <![CDATA[<span style="color:black;letter-spacing:-.3pt">1,58%</span>]]>
8430 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,38%</span></font></p></td>]]>
8431 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,38%</span></font></p>]]>
8434 <![CDATA[<span style="color:black;letter-spacing:-.3pt">0,38%</span>]]>
8435 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">4,52%</span></font></p></td>]]>
8436 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">4,52%</span></font></p>]]>
8439 <![CDATA[<span style="color:black;letter-spacing:-.3pt">4,52%</span>]]>
8440 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">3,88%</span></font></p></td>]]>
8441 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">3,88%</span></font></p>]]>
8444 <![CDATA[<span style="color:black;letter-spacing:-.3pt">3,88%</span>]]>
8445 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,50%</span></font></p></td>]]>
8446 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,50%</span></font></p>]]>
8449 <![CDATA[<span style="color:black;letter-spacing:-.3pt">0,50%</span>]]>
8452 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black;letter-spacing:-.3pt">De 3.240.000,01 a 3.420.000,00</span></font></p></td>]]>
8453 <![CDATA[<p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black;letter-spacing:-.3pt">De 3.240.000,01 a 3.420.000,00</span></font></p>]]>
8455 <![CDATA[<span style="color:black;letter-spacing:-.3pt">De 3.240.000,01 a 3.420.000,00</span>]]>
8457 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">12,01%</span></font></p></td>]]>
8458 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">12,01%</span></font></p>]]>
8461 <![CDATA[<span style="color:black;letter-spacing:-.3pt">12,01%</span>]]>
8462 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,53%</span></font></p></td>]]>
8463 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,53%</span></font></p>]]>
8466 <![CDATA[<span style="color:black;letter-spacing:-.3pt">0,53%</span>]]>
8467 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,53%</span></font></p></td>]]>
8468 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,53%</span></font></p>]]>
8471 <![CDATA[<span style="color:black;letter-spacing:-.3pt">0,53%</span>]]>
8472 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">1,60%</span></font></p></td>]]>
8473 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">1,60%</span></font></p>]]>
8476 <![CDATA[<span style="color:black;letter-spacing:-.3pt">1,60%</span>]]>
8477 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,38%</span></font></p></td>]]>
8478 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,38%</span></font></p>]]>
8481 <![CDATA[<span style="color:black;letter-spacing:-.3pt">0,38%</span>]]>
8482 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">4,56%</span></font></p></td>]]>
8483 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">4,56%</span></font></p>]]>
8486 <![CDATA[<span style="color:black;letter-spacing:-.3pt">4,56%</span>]]>
8487 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">3,91%</span></font></p></td>]]>
8488 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">3,91%</span></font></p>]]>
8491 <![CDATA[<span style="color:black;letter-spacing:-.3pt">3,91%</span>]]>
8492 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,50%</span></font></p></td>]]>
8493 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,50%</span></font></p>]]>
8496 <![CDATA[<span style="color:black;letter-spacing:-.3pt">0,50%</span>]]>
8499 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black;letter-spacing:-.3pt">De 3.420.000,01 a 3.600.000,00</span></font></p></td>]]>
8500 <![CDATA[<p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black;letter-spacing:-.3pt">De 3.420.000,01 a 3.600.000,00</span></font></p>]]>
8502 <![CDATA[<span style="color:black;letter-spacing:-.3pt">De 3.420.000,01 a 3.600.000,00</span>]]>
8504 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">12,11%</span></font></p></td>]]>
8505 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">12,11%</span></font></p>]]>
8508 <![CDATA[<span style="color:black;letter-spacing:-.3pt">12,11%</span>]]>
8509 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,54%</span></font></p></td>]]>
8510 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,54%</span></font></p>]]>
8513 <![CDATA[<span style="color:black;letter-spacing:-.3pt">0,54%</span>]]>
8514 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,54%</span></font></p></td>]]>
8515 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,54%</span></font></p>]]>
8518 <![CDATA[<span style="color:black;letter-spacing:-.3pt">0,54%</span>]]>
8519 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">1,60%</span></font></p></td>]]>
8520 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">1,60%</span></font></p>]]>
8523 <![CDATA[<span style="color:black;letter-spacing:-.3pt">1,60%</span>]]>
8524 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,38%</span></font></p></td>]]>
8525 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,38%</span></font></p>]]>
8528 <![CDATA[<span style="color:black;letter-spacing:-.3pt">0,38%</span>]]>
8529 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">4,60%</span></font></p></td>]]>
8530 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">4,60%</span></font></p>]]>
8533 <![CDATA[<span style="color:black;letter-spacing:-.3pt">4,60%</span>]]>
8534 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">3,95%</span></font></p></td>]]>
8535 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">3,95%</span></font></p>]]>
8538 <![CDATA[<span style="color:black;letter-spacing:-.3pt">3,95%</span>]]>
8539 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,50%</span></font></p></td>]]>
8540 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span style="color:black;letter-spacing:-.3pt">0,50%</span></font></p>]]>
8543 <![CDATA[<span style="color:black;letter-spacing:-.3pt">0,50%</span>]]>
8547 <![CDATA[<p class="MsoNormal" align="center" style="text-align: center"> <font face="Arial" size="2"><b><span style="color:black"> ;</span></b></font><b><span style="font-family: Arial; color: black"><font size="2"><a name="anexoiii"></a></font></span></b><font face="Arial" size="2"><b><span style="color:black">ANEXO III DA LEI COMPLEMENTAR N<u><sup>o</sup></u> 123, DE 14 DE DEZEMBRO DE 2006</span></b></font></p>]]>
8548 <![CDATA[<span style="color:black"> ;</span>]]>
8548 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="anexoiii"></a></font></span>]]>
8548 <![CDATA[<span style="color:black">ANEXO III DA LEI COMPLEMENTAR N<u><sup>o</sup></u> 123, DE 14 DE DEZEMBRO DE 2006</span>]]>
8550 <![CDATA[<p class="MsoNormal" align="center" style="text-align: center"> <font face="Arial" size="2"><span style="color:black">(vig�ncia: 01/01/2012)</span></font></p>]]>
8551 <![CDATA[<span style="color:black">(vig�ncia: 01/01/2012)</span>]]>
8560 <![CDATA[<h1 align="center" style="text-align: left; margin: 6.0pt 0cm"> <font face="Arial" size="2"> <span style="color:black; font-weight:normal">Al�quotas e Partilha do Simples Nacional ;- ;Receitas de Loca��o de Bens M�veis e de Presta��o de Servi�os n�o relacionados nos �� 5<s>�</s>-C e 5<s>�</s>-D do art. 18 desta Lei Complementar.</span><span style="color:black"> ;</span></font></h1>]]>
8562 <![CDATA[<span style="color:black; font-weight:normal">Al�quotas e Partilha do Simples Nacional ;- ;Receitas de Loca��o de Bens M�veis e de Presta��o de Servi�os n�o relacionados nos �� 5<s>�</s>-C e 5<s>�</s>-D do art. 18 desta Lei Complementar.</span>]]>
8565 <![CDATA[<span style="color:black"> ;</span>]]>
8575 <![CDATA[<table class="MsoNormalTable" border="0" cellpadding="0" style="border-collapse: collapse; margin-left: .25pt" width="950"> <tbody><tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid black; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:-7.1pt;text-align:center;text-indent: 0cm;layout-grid-mode:char"><font face="Arial"><span style="color:black"> Receita Bruta em 12 meses (em R$)</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid black; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">AL�QUOTA</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid black; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">IRPJ</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid black; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">CSLL</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid black; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">COFINS</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid black; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">PIS/PASEP</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid black; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">CPP</span></font></p></td> <td style="border: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">ISS</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">At� 180.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">6,00%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,00%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,00%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,00%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,00%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">4,00%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">2,00%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 180.000,01 a 360.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">8,21%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,00%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,00%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,42%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,00%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">4,00%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">2,79%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 360.000,01 a 540.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">10,26%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,48%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,43%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,43%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,35%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">4,07%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">3,50%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 540.000,01 a 720.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">11,31%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,53%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,53%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,56%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,38%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">4,47%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">3,84%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 720.000,01 a 900.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">11,40%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,53%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,52%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,58%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,38%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">4,52%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">3,87%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 900.000,01 a 1.080.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">12,42%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,57%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,57%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,73%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,40%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">4,92%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">4,23%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 1.080.000,01 a 1.260.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">12,54%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,59%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,56%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,74%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,42%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">4,97%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">4,26%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 1.260.000,01 a 1.440.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">12,68%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,59%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,57%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,76%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,42%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">5,03%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">4,31%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 1.440.000,01 a 1.620.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">13,55%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,63%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,61%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,88%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,45%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">5,37%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">4,61%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 1.620.000,01 a 1.800.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">13,68%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,63%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,64%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,89%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,45%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">5,42%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">4,65%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 1.800.000,01 a 1.980.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">14,93%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,69%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,69%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">2,07%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,50%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">5,98%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">5,00%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 1.980.000,01 a 2.160.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">15,06%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,69%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,69%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">2,09%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,50%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">6,09%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">5,00%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 2.160.000,01 a 2.340.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">15,20%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,71%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,70%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">2,10%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,50%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">6,19%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">5,00%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 2.340.000,01 a 2.520.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">15,35%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,71%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,70%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">2,13%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,51%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">6,30%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">5,00%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 2.520.000,01 a 2.700.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">15,48%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,72%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,70%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">2,15%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,51%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">6,40%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">5,00%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 2.700.000,01 a 2.880.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">16,85%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,78%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,76%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">2,34%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,56%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">7,41%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">5,00%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 2.880.000,01 a 3.060.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">16,98%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,78%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,78%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">2,36%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,56%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">7,50%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">5,00%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 3.060.000,01 a 3.240.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">17,13%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,80%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,79%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">2,37%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,57%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">7,60%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">5,00%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 3.240.000,01 a 3.420.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">17,27%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,80%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,79%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">2,40%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,57%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">7,71%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">5,00%</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 3.420.000,01 a 3.600.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">17,42%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,81%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,79%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">2,42%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,57%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">7,83%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">5,00%</span></font></p></td> </tr> </tbody></table>]]>
8577 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid black; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:-7.1pt;text-align:center;text-indent: 0cm;layout-grid-mode:char"><font face="Arial"><span style="color:black"> Receita Bruta em 12 meses (em R$)</span></font></p></td>]]>
8578 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:-7.1pt;text-align:center;text-indent: 0cm;layout-grid-mode:char"><font face="Arial"><span style="color:black"> Receita Bruta em 12 meses (em R$)</span></font></p>]]>
8580 <![CDATA[<span style="color:black"> Receita Bruta em 12 meses (em R$)</span>]]>
8582 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid black; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">AL�QUOTA</span></font></p></td>]]>
8583 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">AL�QUOTA</span></font></p>]]>
8585 <![CDATA[<span style="color:black">AL�QUOTA</span>]]>
8586 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid black; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">IRPJ</span></font></p></td>]]>
8587 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">IRPJ</span></font></p>]]>
8589 <![CDATA[<span style="color:black">IRPJ</span>]]>
8590 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid black; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">CSLL</span></font></p></td>]]>
8591 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">CSLL</span></font></p>]]>
8593 <![CDATA[<span style="color:black">CSLL</span>]]>
8594 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid black; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">COFINS</span></font></p></td>]]>
8595 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">COFINS</span></font></p>]]>
8597 <![CDATA[<span style="color:black">COFINS</span>]]>
8598 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid black; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">PIS/PASEP</span></font></p></td>]]>
8599 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">PIS/PASEP</span></font></p>]]>
8601 <![CDATA[<span style="color:black">PIS/PASEP</span>]]>
8602 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid black; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">CPP</span></font></p></td>]]>
8603 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">CPP</span></font></p>]]>
8605 <![CDATA[<span style="color:black">CPP</span>]]>
8606 <![CDATA[<td style="border: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">ISS</span></font></p></td>]]>
8607 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">ISS</span></font></p>]]>
8609 <![CDATA[<span style="color:black">ISS</span>]]>
8612 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">At� 180.000,00</span></font></p></td>]]>
8613 <![CDATA[<p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">At� 180.000,00</span></font></p>]]>
8615 <![CDATA[<span style="color:black">At� 180.000,00</span>]]>
8616 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">6,00%</span></font></p></td>]]>
8617 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">6,00%</span></font></p>]]>
8619 <![CDATA[<span style="color:black">6,00%</span>]]>
8620 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,00%</span></font></p></td>]]>
8621 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,00%</span></font></p>]]>
8623 <![CDATA[<span style="color:black">0,00%</span>]]>
8624 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,00%</span></font></p></td>]]>
8625 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,00%</span></font></p>]]>
8627 <![CDATA[<span style="color:black">0,00%</span>]]>
8628 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,00%</span></font></p></td>]]>
8629 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,00%</span></font></p>]]>
8631 <![CDATA[<span style="color:black">0,00%</span>]]>
8632 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,00%</span></font></p></td>]]>
8633 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,00%</span></font></p>]]>
8635 <![CDATA[<span style="color:black">0,00%</span>]]>
8636 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">4,00%</span></font></p></td>]]>
8637 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">4,00%</span></font></p>]]>
8639 <![CDATA[<span style="color:black">4,00%</span>]]>
8640 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">2,00%</span></font></p></td>]]>
8641 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">2,00%</span></font></p>]]>
8643 <![CDATA[<span style="color:black">2,00%</span>]]>
8646 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 180.000,01 a 360.000,00</span></font></p></td>]]>
8647 <![CDATA[<p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 180.000,01 a 360.000,00</span></font></p>]]>
8649 <![CDATA[<span style="color:black">De 180.000,01 a 360.000,00</span>]]>
8651 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">8,21%</span></font></p></td>]]>
8652 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">8,21%</span></font></p>]]>
8654 <![CDATA[<span style="color:black">8,21%</span>]]>
8655 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,00%</span></font></p></td>]]>
8656 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,00%</span></font></p>]]>
8658 <![CDATA[<span style="color:black">0,00%</span>]]>
8659 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,00%</span></font></p></td>]]>
8660 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,00%</span></font></p>]]>
8662 <![CDATA[<span style="color:black">0,00%</span>]]>
8663 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,42%</span></font></p></td>]]>
8664 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,42%</span></font></p>]]>
8666 <![CDATA[<span style="color:black">1,42%</span>]]>
8667 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,00%</span></font></p></td>]]>
8668 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,00%</span></font></p>]]>
8670 <![CDATA[<span style="color:black">0,00%</span>]]>
8671 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">4,00%</span></font></p></td>]]>
8672 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">4,00%</span></font></p>]]>
8674 <![CDATA[<span style="color:black">4,00%</span>]]>
8675 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">2,79%</span></font></p></td>]]>
8676 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">2,79%</span></font></p>]]>
8678 <![CDATA[<span style="color:black">2,79%</span>]]>
8681 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 360.000,01 a 540.000,00</span></font></p></td>]]>
8682 <![CDATA[<p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 360.000,01 a 540.000,00</span></font></p>]]>
8684 <![CDATA[<span style="color:black">De 360.000,01 a 540.000,00</span>]]>
8686 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">10,26%</span></font></p></td>]]>
8687 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">10,26%</span></font></p>]]>
8689 <![CDATA[<span style="color:black">10,26%</span>]]>
8690 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,48%</span></font></p></td>]]>
8691 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,48%</span></font></p>]]>
8693 <![CDATA[<span style="color:black">0,48%</span>]]>
8694 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,43%</span></font></p></td>]]>
8695 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,43%</span></font></p>]]>
8697 <![CDATA[<span style="color:black">0,43%</span>]]>
8698 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,43%</span></font></p></td>]]>
8699 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,43%</span></font></p>]]>
8701 <![CDATA[<span style="color:black">1,43%</span>]]>
8702 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,35%</span></font></p></td>]]>
8703 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,35%</span></font></p>]]>
8705 <![CDATA[<span style="color:black">0,35%</span>]]>
8706 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">4,07%</span></font></p></td>]]>
8707 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">4,07%</span></font></p>]]>
8709 <![CDATA[<span style="color:black">4,07%</span>]]>
8710 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">3,50%</span></font></p></td>]]>
8711 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">3,50%</span></font></p>]]>
8713 <![CDATA[<span style="color:black">3,50%</span>]]>
8716 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 540.000,01 a 720.000,00</span></font></p></td>]]>
8717 <![CDATA[<p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 540.000,01 a 720.000,00</span></font></p>]]>
8719 <![CDATA[<span style="color:black">De 540.000,01 a 720.000,00</span>]]>
8721 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">11,31%</span></font></p></td>]]>
8722 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">11,31%</span></font></p>]]>
8724 <![CDATA[<span style="color:black">11,31%</span>]]>
8725 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,53%</span></font></p></td>]]>
8726 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,53%</span></font></p>]]>
8728 <![CDATA[<span style="color:black">0,53%</span>]]>
8729 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,53%</span></font></p></td>]]>
8730 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,53%</span></font></p>]]>
8732 <![CDATA[<span style="color:black">0,53%</span>]]>
8733 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,56%</span></font></p></td>]]>
8734 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,56%</span></font></p>]]>
8736 <![CDATA[<span style="color:black">1,56%</span>]]>
8737 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,38%</span></font></p></td>]]>
8738 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,38%</span></font></p>]]>
8740 <![CDATA[<span style="color:black">0,38%</span>]]>
8741 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">4,47%</span></font></p></td>]]>
8742 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">4,47%</span></font></p>]]>
8744 <![CDATA[<span style="color:black">4,47%</span>]]>
8745 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">3,84%</span></font></p></td>]]>
8746 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">3,84%</span></font></p>]]>
8748 <![CDATA[<span style="color:black">3,84%</span>]]>
8751 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 720.000,01 a 900.000,00</span></font></p></td>]]>
8752 <![CDATA[<p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 720.000,01 a 900.000,00</span></font></p>]]>
8754 <![CDATA[<span style="color:black">De 720.000,01 a 900.000,00</span>]]>
8756 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">11,40%</span></font></p></td>]]>
8757 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">11,40%</span></font></p>]]>
8759 <![CDATA[<span style="color:black">11,40%</span>]]>
8760 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,53%</span></font></p></td>]]>
8761 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,53%</span></font></p>]]>
8763 <![CDATA[<span style="color:black">0,53%</span>]]>
8764 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,52%</span></font></p></td>]]>
8765 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,52%</span></font></p>]]>
8767 <![CDATA[<span style="color:black">0,52%</span>]]>
8768 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,58%</span></font></p></td>]]>
8769 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,58%</span></font></p>]]>
8771 <![CDATA[<span style="color:black">1,58%</span>]]>
8772 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,38%</span></font></p></td>]]>
8773 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,38%</span></font></p>]]>
8775 <![CDATA[<span style="color:black">0,38%</span>]]>
8776 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">4,52%</span></font></p></td>]]>
8777 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">4,52%</span></font></p>]]>
8779 <![CDATA[<span style="color:black">4,52%</span>]]>
8780 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">3,87%</span></font></p></td>]]>
8781 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">3,87%</span></font></p>]]>
8783 <![CDATA[<span style="color:black">3,87%</span>]]>
8786 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 900.000,01 a 1.080.000,00</span></font></p></td>]]>
8787 <![CDATA[<p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 900.000,01 a 1.080.000,00</span></font></p>]]>
8789 <![CDATA[<span style="color:black">De 900.000,01 a 1.080.000,00</span>]]>
8791 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">12,42%</span></font></p></td>]]>
8792 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">12,42%</span></font></p>]]>
8794 <![CDATA[<span style="color:black">12,42%</span>]]>
8795 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,57%</span></font></p></td>]]>
8796 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,57%</span></font></p>]]>
8798 <![CDATA[<span style="color:black">0,57%</span>]]>
8799 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,57%</span></font></p></td>]]>
8800 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,57%</span></font></p>]]>
8802 <![CDATA[<span style="color:black">0,57%</span>]]>
8803 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,73%</span></font></p></td>]]>
8804 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,73%</span></font></p>]]>
8806 <![CDATA[<span style="color:black">1,73%</span>]]>
8807 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,40%</span></font></p></td>]]>
8808 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,40%</span></font></p>]]>
8810 <![CDATA[<span style="color:black">0,40%</span>]]>
8811 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">4,92%</span></font></p></td>]]>
8812 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">4,92%</span></font></p>]]>
8814 <![CDATA[<span style="color:black">4,92%</span>]]>
8815 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">4,23%</span></font></p></td>]]>
8816 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">4,23%</span></font></p>]]>
8818 <![CDATA[<span style="color:black">4,23%</span>]]>
8821 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 1.080.000,01 a 1.260.000,00</span></font></p></td>]]>
8822 <![CDATA[<p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 1.080.000,01 a 1.260.000,00</span></font></p>]]>
8824 <![CDATA[<span style="color:black">De 1.080.000,01 a 1.260.000,00</span>]]>
8826 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">12,54%</span></font></p></td>]]>
8827 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">12,54%</span></font></p>]]>
8829 <![CDATA[<span style="color:black">12,54%</span>]]>
8830 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,59%</span></font></p></td>]]>
8831 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,59%</span></font></p>]]>
8833 <![CDATA[<span style="color:black">0,59%</span>]]>
8834 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,56%</span></font></p></td>]]>
8835 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,56%</span></font></p>]]>
8837 <![CDATA[<span style="color:black">0,56%</span>]]>
8838 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,74%</span></font></p></td>]]>
8839 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,74%</span></font></p>]]>
8841 <![CDATA[<span style="color:black">1,74%</span>]]>
8842 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,42%</span></font></p></td>]]>
8843 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,42%</span></font></p>]]>
8845 <![CDATA[<span style="color:black">0,42%</span>]]>
8846 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">4,97%</span></font></p></td>]]>
8847 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">4,97%</span></font></p>]]>
8849 <![CDATA[<span style="color:black">4,97%</span>]]>
8850 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">4,26%</span></font></p></td>]]>
8851 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">4,26%</span></font></p>]]>
8853 <![CDATA[<span style="color:black">4,26%</span>]]>
8856 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 1.260.000,01 a 1.440.000,00</span></font></p></td>]]>
8857 <![CDATA[<p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 1.260.000,01 a 1.440.000,00</span></font></p>]]>
8859 <![CDATA[<span style="color:black">De 1.260.000,01 a 1.440.000,00</span>]]>
8861 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">12,68%</span></font></p></td>]]>
8862 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">12,68%</span></font></p>]]>
8864 <![CDATA[<span style="color:black">12,68%</span>]]>
8865 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,59%</span></font></p></td>]]>
8866 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,59%</span></font></p>]]>
8868 <![CDATA[<span style="color:black">0,59%</span>]]>
8869 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,57%</span></font></p></td>]]>
8870 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,57%</span></font></p>]]>
8872 <![CDATA[<span style="color:black">0,57%</span>]]>
8873 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,76%</span></font></p></td>]]>
8874 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,76%</span></font></p>]]>
8876 <![CDATA[<span style="color:black">1,76%</span>]]>
8877 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,42%</span></font></p></td>]]>
8878 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,42%</span></font></p>]]>
8880 <![CDATA[<span style="color:black">0,42%</span>]]>
8881 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">5,03%</span></font></p></td>]]>
8882 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">5,03%</span></font></p>]]>
8884 <![CDATA[<span style="color:black">5,03%</span>]]>
8885 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">4,31%</span></font></p></td>]]>
8886 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">4,31%</span></font></p>]]>
8888 <![CDATA[<span style="color:black">4,31%</span>]]>
8891 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 1.440.000,01 a 1.620.000,00</span></font></p></td>]]>
8892 <![CDATA[<p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 1.440.000,01 a 1.620.000,00</span></font></p>]]>
8894 <![CDATA[<span style="color:black">De 1.440.000,01 a 1.620.000,00</span>]]>
8896 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">13,55%</span></font></p></td>]]>
8897 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">13,55%</span></font></p>]]>
8899 <![CDATA[<span style="color:black">13,55%</span>]]>
8900 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,63%</span></font></p></td>]]>
8901 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,63%</span></font></p>]]>
8903 <![CDATA[<span style="color:black">0,63%</span>]]>
8904 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,61%</span></font></p></td>]]>
8905 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,61%</span></font></p>]]>
8907 <![CDATA[<span style="color:black">0,61%</span>]]>
8908 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,88%</span></font></p></td>]]>
8909 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,88%</span></font></p>]]>
8911 <![CDATA[<span style="color:black">1,88%</span>]]>
8912 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,45%</span></font></p></td>]]>
8913 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,45%</span></font></p>]]>
8915 <![CDATA[<span style="color:black">0,45%</span>]]>
8916 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">5,37%</span></font></p></td>]]>
8917 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">5,37%</span></font></p>]]>
8919 <![CDATA[<span style="color:black">5,37%</span>]]>
8920 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">4,61%</span></font></p></td>]]>
8921 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">4,61%</span></font></p>]]>
8923 <![CDATA[<span style="color:black">4,61%</span>]]>
8926 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 1.620.000,01 a 1.800.000,00</span></font></p></td>]]>
8927 <![CDATA[<p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 1.620.000,01 a 1.800.000,00</span></font></p>]]>
8929 <![CDATA[<span style="color:black">De 1.620.000,01 a 1.800.000,00</span>]]>
8931 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">13,68%</span></font></p></td>]]>
8932 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">13,68%</span></font></p>]]>
8934 <![CDATA[<span style="color:black">13,68%</span>]]>
8935 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,63%</span></font></p></td>]]>
8936 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,63%</span></font></p>]]>
8938 <![CDATA[<span style="color:black">0,63%</span>]]>
8939 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,64%</span></font></p></td>]]>
8940 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,64%</span></font></p>]]>
8942 <![CDATA[<span style="color:black">0,64%</span>]]>
8943 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,89%</span></font></p></td>]]>
8944 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">1,89%</span></font></p>]]>
8946 <![CDATA[<span style="color:black">1,89%</span>]]>
8947 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,45%</span></font></p></td>]]>
8948 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,45%</span></font></p>]]>
8950 <![CDATA[<span style="color:black">0,45%</span>]]>
8951 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">5,42%</span></font></p></td>]]>
8952 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">5,42%</span></font></p>]]>
8954 <![CDATA[<span style="color:black">5,42%</span>]]>
8955 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">4,65%</span></font></p></td>]]>
8956 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">4,65%</span></font></p>]]>
8958 <![CDATA[<span style="color:black">4,65%</span>]]>
8961 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 1.800.000,01 a 1.980.000,00</span></font></p></td>]]>
8962 <![CDATA[<p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 1.800.000,01 a 1.980.000,00</span></font></p>]]>
8964 <![CDATA[<span style="color:black">De 1.800.000,01 a 1.980.000,00</span>]]>
8966 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">14,93%</span></font></p></td>]]>
8967 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">14,93%</span></font></p>]]>
8969 <![CDATA[<span style="color:black">14,93%</span>]]>
8970 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,69%</span></font></p></td>]]>
8971 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,69%</span></font></p>]]>
8973 <![CDATA[<span style="color:black">0,69%</span>]]>
8974 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,69%</span></font></p></td>]]>
8975 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,69%</span></font></p>]]>
8977 <![CDATA[<span style="color:black">0,69%</span>]]>
8978 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">2,07%</span></font></p></td>]]>
8979 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">2,07%</span></font></p>]]>
8981 <![CDATA[<span style="color:black">2,07%</span>]]>
8982 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,50%</span></font></p></td>]]>
8983 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,50%</span></font></p>]]>
8985 <![CDATA[<span style="color:black">0,50%</span>]]>
8986 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">5,98%</span></font></p></td>]]>
8987 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">5,98%</span></font></p>]]>
8989 <![CDATA[<span style="color:black">5,98%</span>]]>
8990 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">5,00%</span></font></p></td>]]>
8991 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">5,00%</span></font></p>]]>
8993 <![CDATA[<span style="color:black">5,00%</span>]]>
8996 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 1.980.000,01 a 2.160.000,00</span></font></p></td>]]>
8997 <![CDATA[<p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 1.980.000,01 a 2.160.000,00</span></font></p>]]>
8999 <![CDATA[<span style="color:black">De 1.980.000,01 a 2.160.000,00</span>]]>
9001 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">15,06%</span></font></p></td>]]>
9002 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">15,06%</span></font></p>]]>
9004 <![CDATA[<span style="color:black">15,06%</span>]]>
9005 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,69%</span></font></p></td>]]>
9006 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,69%</span></font></p>]]>
9008 <![CDATA[<span style="color:black">0,69%</span>]]>
9009 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,69%</span></font></p></td>]]>
9010 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,69%</span></font></p>]]>
9012 <![CDATA[<span style="color:black">0,69%</span>]]>
9013 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">2,09%</span></font></p></td>]]>
9014 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">2,09%</span></font></p>]]>
9016 <![CDATA[<span style="color:black">2,09%</span>]]>
9017 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,50%</span></font></p></td>]]>
9018 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,50%</span></font></p>]]>
9020 <![CDATA[<span style="color:black">0,50%</span>]]>
9021 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">6,09%</span></font></p></td>]]>
9022 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">6,09%</span></font></p>]]>
9024 <![CDATA[<span style="color:black">6,09%</span>]]>
9025 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">5,00%</span></font></p></td>]]>
9026 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">5,00%</span></font></p>]]>
9028 <![CDATA[<span style="color:black">5,00%</span>]]>
9031 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 2.160.000,01 a 2.340.000,00</span></font></p></td>]]>
9032 <![CDATA[<p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 2.160.000,01 a 2.340.000,00</span></font></p>]]>
9034 <![CDATA[<span style="color:black">De 2.160.000,01 a 2.340.000,00</span>]]>
9036 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">15,20%</span></font></p></td>]]>
9037 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">15,20%</span></font></p>]]>
9039 <![CDATA[<span style="color:black">15,20%</span>]]>
9040 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,71%</span></font></p></td>]]>
9041 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,71%</span></font></p>]]>
9043 <![CDATA[<span style="color:black">0,71%</span>]]>
9044 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,70%</span></font></p></td>]]>
9045 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,70%</span></font></p>]]>
9047 <![CDATA[<span style="color:black">0,70%</span>]]>
9048 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">2,10%</span></font></p></td>]]>
9049 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">2,10%</span></font></p>]]>
9051 <![CDATA[<span style="color:black">2,10%</span>]]>
9052 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,50%</span></font></p></td>]]>
9053 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,50%</span></font></p>]]>
9055 <![CDATA[<span style="color:black">0,50%</span>]]>
9056 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">6,19%</span></font></p></td>]]>
9057 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">6,19%</span></font></p>]]>
9059 <![CDATA[<span style="color:black">6,19%</span>]]>
9060 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">5,00%</span></font></p></td>]]>
9061 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">5,00%</span></font></p>]]>
9063 <![CDATA[<span style="color:black">5,00%</span>]]>
9066 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 2.340.000,01 a 2.520.000,00</span></font></p></td>]]>
9067 <![CDATA[<p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 2.340.000,01 a 2.520.000,00</span></font></p>]]>
9069 <![CDATA[<span style="color:black">De 2.340.000,01 a 2.520.000,00</span>]]>
9071 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">15,35%</span></font></p></td>]]>
9072 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">15,35%</span></font></p>]]>
9074 <![CDATA[<span style="color:black">15,35%</span>]]>
9075 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,71%</span></font></p></td>]]>
9076 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,71%</span></font></p>]]>
9078 <![CDATA[<span style="color:black">0,71%</span>]]>
9079 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,70%</span></font></p></td>]]>
9080 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,70%</span></font></p>]]>
9082 <![CDATA[<span style="color:black">0,70%</span>]]>
9083 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">2,13%</span></font></p></td>]]>
9084 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">2,13%</span></font></p>]]>
9086 <![CDATA[<span style="color:black">2,13%</span>]]>
9087 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,51%</span></font></p></td>]]>
9088 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,51%</span></font></p>]]>
9090 <![CDATA[<span style="color:black">0,51%</span>]]>
9091 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">6,30%</span></font></p></td>]]>
9092 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">6,30%</span></font></p>]]>
9094 <![CDATA[<span style="color:black">6,30%</span>]]>
9095 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">5,00%</span></font></p></td>]]>
9096 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">5,00%</span></font></p>]]>
9098 <![CDATA[<span style="color:black">5,00%</span>]]>
9101 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 2.520.000,01 a 2.700.000,00</span></font></p></td>]]>
9102 <![CDATA[<p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 2.520.000,01 a 2.700.000,00</span></font></p>]]>
9104 <![CDATA[<span style="color:black">De 2.520.000,01 a 2.700.000,00</span>]]>
9106 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">15,48%</span></font></p></td>]]>
9107 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">15,48%</span></font></p>]]>
9109 <![CDATA[<span style="color:black">15,48%</span>]]>
9110 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,72%</span></font></p></td>]]>
9111 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,72%</span></font></p>]]>
9113 <![CDATA[<span style="color:black">0,72%</span>]]>
9114 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,70%</span></font></p></td>]]>
9115 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,70%</span></font></p>]]>
9117 <![CDATA[<span style="color:black">0,70%</span>]]>
9118 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">2,15%</span></font></p></td>]]>
9119 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">2,15%</span></font></p>]]>
9121 <![CDATA[<span style="color:black">2,15%</span>]]>
9122 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,51%</span></font></p></td>]]>
9123 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,51%</span></font></p>]]>
9125 <![CDATA[<span style="color:black">0,51%</span>]]>
9126 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">6,40%</span></font></p></td>]]>
9127 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">6,40%</span></font></p>]]>
9129 <![CDATA[<span style="color:black">6,40%</span>]]>
9130 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">5,00%</span></font></p></td>]]>
9131 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">5,00%</span></font></p>]]>
9133 <![CDATA[<span style="color:black">5,00%</span>]]>
9136 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 2.700.000,01 a 2.880.000,00</span></font></p></td>]]>
9137 <![CDATA[<p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 2.700.000,01 a 2.880.000,00</span></font></p>]]>
9139 <![CDATA[<span style="color:black">De 2.700.000,01 a 2.880.000,00</span>]]>
9141 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">16,85%</span></font></p></td>]]>
9142 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">16,85%</span></font></p>]]>
9144 <![CDATA[<span style="color:black">16,85%</span>]]>
9145 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,78%</span></font></p></td>]]>
9146 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,78%</span></font></p>]]>
9148 <![CDATA[<span style="color:black">0,78%</span>]]>
9149 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,76%</span></font></p></td>]]>
9150 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,76%</span></font></p>]]>
9152 <![CDATA[<span style="color:black">0,76%</span>]]>
9153 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">2,34%</span></font></p></td>]]>
9154 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">2,34%</span></font></p>]]>
9156 <![CDATA[<span style="color:black">2,34%</span>]]>
9157 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,56%</span></font></p></td>]]>
9158 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,56%</span></font></p>]]>
9160 <![CDATA[<span style="color:black">0,56%</span>]]>
9161 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">7,41%</span></font></p></td>]]>
9162 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">7,41%</span></font></p>]]>
9164 <![CDATA[<span style="color:black">7,41%</span>]]>
9165 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">5,00%</span></font></p></td>]]>
9166 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">5,00%</span></font></p>]]>
9168 <![CDATA[<span style="color:black">5,00%</span>]]>
9171 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 2.880.000,01 a 3.060.000,00</span></font></p></td>]]>
9172 <![CDATA[<p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 2.880.000,01 a 3.060.000,00</span></font></p>]]>
9174 <![CDATA[<span style="color:black">De 2.880.000,01 a 3.060.000,00</span>]]>
9176 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">16,98%</span></font></p></td>]]>
9177 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">16,98%</span></font></p>]]>
9179 <![CDATA[<span style="color:black">16,98%</span>]]>
9180 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,78%</span></font></p></td>]]>
9181 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,78%</span></font></p>]]>
9183 <![CDATA[<span style="color:black">0,78%</span>]]>
9184 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,78%</span></font></p></td>]]>
9185 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,78%</span></font></p>]]>
9187 <![CDATA[<span style="color:black">0,78%</span>]]>
9188 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">2,36%</span></font></p></td>]]>
9189 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">2,36%</span></font></p>]]>
9191 <![CDATA[<span style="color:black">2,36%</span>]]>
9192 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,56%</span></font></p></td>]]>
9193 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,56%</span></font></p>]]>
9195 <![CDATA[<span style="color:black">0,56%</span>]]>
9196 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">7,50%</span></font></p></td>]]>
9197 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">7,50%</span></font></p>]]>
9199 <![CDATA[<span style="color:black">7,50%</span>]]>
9200 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">5,00%</span></font></p></td>]]>
9201 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">5,00%</span></font></p>]]>
9203 <![CDATA[<span style="color:black">5,00%</span>]]>
9206 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 3.060.000,01 a 3.240.000,00</span></font></p></td>]]>
9207 <![CDATA[<p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 3.060.000,01 a 3.240.000,00</span></font></p>]]>
9209 <![CDATA[<span style="color:black">De 3.060.000,01 a 3.240.000,00</span>]]>
9211 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">17,13%</span></font></p></td>]]>
9212 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">17,13%</span></font></p>]]>
9214 <![CDATA[<span style="color:black">17,13%</span>]]>
9215 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,80%</span></font></p></td>]]>
9216 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,80%</span></font></p>]]>
9218 <![CDATA[<span style="color:black">0,80%</span>]]>
9219 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,79%</span></font></p></td>]]>
9220 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,79%</span></font></p>]]>
9222 <![CDATA[<span style="color:black">0,79%</span>]]>
9223 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">2,37%</span></font></p></td>]]>
9224 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">2,37%</span></font></p>]]>
9226 <![CDATA[<span style="color:black">2,37%</span>]]>
9227 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,57%</span></font></p></td>]]>
9228 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,57%</span></font></p>]]>
9230 <![CDATA[<span style="color:black">0,57%</span>]]>
9231 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">7,60%</span></font></p></td>]]>
9232 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">7,60%</span></font></p>]]>
9234 <![CDATA[<span style="color:black">7,60%</span>]]>
9235 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">5,00%</span></font></p></td>]]>
9236 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">5,00%</span></font></p>]]>
9238 <![CDATA[<span style="color:black">5,00%</span>]]>
9241 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 3.240.000,01 a 3.420.000,00</span></font></p></td>]]>
9242 <![CDATA[<p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 3.240.000,01 a 3.420.000,00</span></font></p>]]>
9244 <![CDATA[<span style="color:black">De 3.240.000,01 a 3.420.000,00</span>]]>
9246 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">17,27%</span></font></p></td>]]>
9247 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">17,27%</span></font></p>]]>
9249 <![CDATA[<span style="color:black">17,27%</span>]]>
9250 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,80%</span></font></p></td>]]>
9251 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,80%</span></font></p>]]>
9253 <![CDATA[<span style="color:black">0,80%</span>]]>
9254 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,79%</span></font></p></td>]]>
9255 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,79%</span></font></p>]]>
9257 <![CDATA[<span style="color:black">0,79%</span>]]>
9258 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">2,40%</span></font></p></td>]]>
9259 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">2,40%</span></font></p>]]>
9261 <![CDATA[<span style="color:black">2,40%</span>]]>
9262 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,57%</span></font></p></td>]]>
9263 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,57%</span></font></p>]]>
9265 <![CDATA[<span style="color:black">0,57%</span>]]>
9266 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">7,71%</span></font></p></td>]]>
9267 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">7,71%</span></font></p>]]>
9269 <![CDATA[<span style="color:black">7,71%</span>]]>
9270 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">5,00%</span></font></p></td>]]>
9271 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">5,00%</span></font></p>]]>
9273 <![CDATA[<span style="color:black">5,00%</span>]]>
9276 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 3.420.000,01 a 3.600.000,00</span></font></p></td>]]>
9277 <![CDATA[<p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 3.420.000,01 a 3.600.000,00</span></font></p>]]>
9279 <![CDATA[<span style="color:black">De 3.420.000,01 a 3.600.000,00</span>]]>
9281 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">17,42%</span></font></p></td>]]>
9282 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">17,42%</span></font></p>]]>
9284 <![CDATA[<span style="color:black">17,42%</span>]]>
9285 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,81%</span></font></p></td>]]>
9286 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,81%</span></font></p>]]>
9288 <![CDATA[<span style="color:black">0,81%</span>]]>
9289 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,79%</span></font></p></td>]]>
9290 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,79%</span></font></p>]]>
9292 <![CDATA[<span style="color:black">0,79%</span>]]>
9293 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">2,42%</span></font></p></td>]]>
9294 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">2,42%</span></font></p>]]>
9296 <![CDATA[<span style="color:black">2,42%</span>]]>
9297 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,57%</span></font></p></td>]]>
9298 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,57%</span></font></p>]]>
9300 <![CDATA[<span style="color:black">0,57%</span>]]>
9301 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">7,83%</span></font></p></td>]]>
9302 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">7,83%</span></font></p>]]>
9304 <![CDATA[<span style="color:black">7,83%</span>]]>
9305 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">5,00%</span></font></p></td>]]>
9306 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">5,00%</span></font></p>]]>
9308 <![CDATA[<span style="color:black">5,00%</span>]]>
9312 <![CDATA[<h1 style="text-indent: -18.0pt; margin-left: 36.0pt; margin-right: 0cm; margin-top: 6.0pt; margin-bottom: 6.0pt"> <font face="Arial" size="2"><span style="color:black"> ;</span></font></h1>]]>
9313 <![CDATA[<span style="color:black"> ;</span>]]>
9314 <![CDATA[<p class="MsoNormal" align="center" style="text-align: center"> <b><span style="font-family: Arial; color: black"><font size="2"> <a name="anexoiv"></a></font></span></b><font face="Arial" size="2"><b> <span style="color:black">ANEXO IV DA LEI COMPLEMENTAR N<u><sup>o</sup></u> 123, DE 14 DE DEZEMBRO DE 2006</span></b></font></p>]]>
9315 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> <a name="anexoiv"></a></font></span>]]>
9317 <![CDATA[<span style="color:black">ANEXO IV DA LEI COMPLEMENTAR N<u><sup>o</sup></u> 123, DE 14 DE DEZEMBRO DE 2006</span>]]>
9319 <![CDATA[<p class="MsoNormal" align="center" style="text-align: center"> <font face="Arial" size="2"><span style="color:black">(vig�ncia: 01/01/2012) ;</span></font></p>]]>
9320 <![CDATA[<span style="color:black">(vig�ncia: 01/01/2012) ;</span>]]>
9321 <![CDATA[<p class="MsoNormal" align="center" style="text-align:center"> <font face="Arial" size="2"><span style="color:black">Al�quotas e Partilha do Simples Nacional ;- ;Receitas decorrentes da presta��o de servi�os relacionados no � 5<s>�</s>-C do art. 18 desta Lei Complementar. ;</span></font></p>]]>
9322 <![CDATA[<span style="color:black">Al�quotas e Partilha do Simples Nacional ;- ;Receitas decorrentes da presta��o de servi�os relacionados no � 5<s>�</s>-C do art. 18 desta Lei Complementar. ;</span>]]>
9326 <![CDATA[<table class="MsoNormalTable" border="1" cellpadding="0" width="103%" style="width: 75%; border-collapse: collapse"> <tbody><tr style="height: 22.5pt"> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid windowtext; border-bottom: 1.0pt solid windowtext; padding-left: 3.4pt; padding-right: 3.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">Receita Bruta em 12 meses (em R$)</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid windowtext; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black"> Al�quota</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid windowtext; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">IRPJ</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid windowtext; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">CSLL</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid windowtext; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">COFINS</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid windowtext; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black"> PIS/PASEP</span></font></p></td> <td style="border: 1.0pt solid black; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">ISS</span></font></p></td> </tr> <tr style="height: 12.75pt"> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.4pt; padding-right: 3.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">At� 180.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">4,50%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,00%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">1,22%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">1,28%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,00%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,00%</span></font></p></td> </tr> <tr style="height: 12.75pt"> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.4pt; padding-right: 3.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">De 180.000,01 a 360.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">6,54%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,00%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">1,84%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">1,91%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,00%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,79%</span></font></p></td> </tr> <tr style="height: 12.75pt"> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.4pt; padding-right: 3.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">De 360.000,01 a 540.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">7,70%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,16%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">1,85%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">1,95%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,24%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">3,50%</span></font></p></td> </tr> <tr style="height: 12.75pt"> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.4pt; padding-right: 3.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">De 540.000,01 a 720.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">8,49%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,52%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">1,87%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">1,99%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,27%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">3,84%</span></font></p></td> </tr> <tr style="height: 12.75pt"> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.4pt; padding-right: 3.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">De 720.000,01 a 900.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">8,97%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,89%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">1,89%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,03%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,29%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">3,87%</span></font></p></td> </tr> <tr style="height: 12.75pt"> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.4pt; padding-right: 3.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">De 900.000,01 a 1.080.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">9,78%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">1,25%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">1,91%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,07%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,32%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">4,23%</span></font></p></td> </tr> <tr style="height: 12.75pt"> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.4pt; padding-right: 3.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">De 1.080.000,01 a 1.260.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">10,26%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">1,62%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">1,93%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,11%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,34%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">4,26%</span></font></p></td> </tr> <tr style="height: 12.75pt"> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.4pt; padding-right: 3.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">De 1.260.000,01 a 1.440.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">10,76%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,00%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">1,95%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,15%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,35%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">4,31%</span></font></p></td> </tr> <tr style="height: 12.75pt"> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.4pt; padding-right: 3.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">De 1.440.000,01 a 1.620.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">11,51%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,37%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">1,97%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,19%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,37%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">4,61%</span></font></p></td> </tr> <tr style="height: 12.75pt"> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.4pt; padding-right: 3.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">De 1.620.000,01 a 1.800.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">12,00%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,74%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,00%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,23%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,38%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">4,65%</span></font></p></td> </tr> <tr style="height: 12.75pt"> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.4pt; padding-right: 3.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">De 1.800.000,01 a 1.980.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">12,80%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">3,12%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,01%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,27%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,40%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">5,00%</span></font></p></td> </tr> <tr style="height: 12.75pt"> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.4pt; padding-right: 3.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">De 1.980.000,01 a 2.160.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">13,25%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">3,49%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,03%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,31%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,42%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">5,00%</span></font></p></td> </tr> <tr style="height: 12.75pt"> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.4pt; padding-right: 3.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">De 2.160.000,01 a 2.340.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">13,70%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">3,86%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,05%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,35%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,44%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">5,00%</span></font></p></td> </tr> <tr style="height: 12.75pt"> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.4pt; padding-right: 3.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">De 2.340.000,01 a 2.520.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">14,15%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">4,23%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,07%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,39%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,46%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">5,00%</span></font></p></td> </tr> <tr style="height: 12.75pt"> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.4pt; padding-right: 3.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">De 2.520.000,01 a 2.700.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">14,60%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">4,60%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,10%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,43%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,47%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">5,00%</span></font></p></td> </tr> <tr style="height: 12.75pt"> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.4pt; padding-right: 3.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">De 2.700.000,01 a 2.880.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">15,05%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">4,90%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,19%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,47%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,49%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">5,00%</span></font></p></td> </tr> <tr style="height: 12.75pt"> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.4pt; padding-right: 3.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">De 2.880.000,01 a 3.060.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">15,50%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">5,21%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,27%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,51%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,51%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">5,00%</span></font></p></td> </tr> <tr style="height: 12.75pt"> <td style="border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.4pt; padding-right: 3.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">De 3.060.000,01 a 3.240.000,00</span></font></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">15,95%</span></font></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">5,51%</span></font></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,36%</span></font></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,55%</span></font></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,53%</span></font></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">5,00%</span></font></p></td> </tr> <tr style="height: 12.75pt"> <td style="border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.4pt; padding-right: 3.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">De 3.240.000,01 a 3.420.000,00</span></font></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">16,40%</span></font></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">5,81%</span></font></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,45%</span></font></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,59%</span></font></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,55%</span></font></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">5,00%</span></font></p></td> </tr> <tr style="height: 12.75pt"> <td style="border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.4pt; padding-right: 3.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">De 3.420.000,01 a 3.600.000,00</span></font></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">16,85%</span></font></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">6,12%</span></font></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,53%</span></font></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,63%</span></font></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,57%</span></font></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">5,00%</span></font></p></td> </tr> </tbody></table>]]>
9327 <![CDATA[<tr style="height: 22.5pt"> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid windowtext; border-bottom: 1.0pt solid windowtext; padding-left: 3.4pt; padding-right: 3.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">Receita Bruta em 12 meses (em R$)</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid windowtext; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black"> Al�quota</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid windowtext; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">IRPJ</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid windowtext; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">CSLL</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid windowtext; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">COFINS</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid windowtext; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black"> PIS/PASEP</span></font></p></td> <td style="border: 1.0pt solid black; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">ISS</span></font></p></td> </tr>]]>
9328 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid windowtext; border-bottom: 1.0pt solid windowtext; padding-left: 3.4pt; padding-right: 3.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">Receita Bruta em 12 meses (em R$)</span></font></p></td>]]>
9329 <![CDATA[<p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">Receita Bruta em 12 meses (em R$)</span></font></p>]]>
9330 <![CDATA[<span style="font-size:10.0pt; color:black">Receita Bruta em 12 meses (em R$)</span>]]>
9332 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid windowtext; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black"> Al�quota</span></font></p></td>]]>
9333 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black"> Al�quota</span></font></p>]]>
9334 <![CDATA[<span style="font-size:10.0pt;color:black"> Al�quota</span>]]>
9336 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid windowtext; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">IRPJ</span></font></p></td>]]>
9337 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">IRPJ</span></font></p>]]>
9338 <![CDATA[<span style="font-size:10.0pt;color:black">IRPJ</span>]]>
9339 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid windowtext; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">CSLL</span></font></p></td>]]>
9340 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">CSLL</span></font></p>]]>
9341 <![CDATA[<span style="font-size:10.0pt;color:black">CSLL</span>]]>
9342 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid windowtext; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">COFINS</span></font></p></td>]]>
9343 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">COFINS</span></font></p>]]>
9344 <![CDATA[<span style="font-size:10.0pt;color:black">COFINS</span>]]>
9345 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid windowtext; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black"> PIS/PASEP</span></font></p></td>]]>
9346 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black"> PIS/PASEP</span></font></p>]]>
9347 <![CDATA[<span style="font-size:10.0pt;color:black"> PIS/PASEP</span>]]>
9349 <![CDATA[<td style="border: 1.0pt solid black; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">ISS</span></font></p></td>]]>
9350 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">ISS</span></font></p>]]>
9351 <![CDATA[<span style="font-size:10.0pt;color:black">ISS</span>]]>
9353 <![CDATA[<tr style="height: 12.75pt"> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.4pt; padding-right: 3.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">At� 180.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">4,50%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,00%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">1,22%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">1,28%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,00%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,00%</span></font></p></td> </tr>]]>
9354 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.4pt; padding-right: 3.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">At� 180.000,00</span></font></p></td>]]>
9355 <![CDATA[<p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">At� 180.000,00</span></font></p>]]>
9356 <![CDATA[<span style="font-size:10.0pt; color:black">At� 180.000,00</span>]]>
9358 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">4,50%</span></font></p></td>]]>
9359 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">4,50%</span></font></p>]]>
9360 <![CDATA[<span style="font-size:10.0pt;color:black">4,50%</span>]]>
9361 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,00%</span></font></p></td>]]>
9362 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,00%</span></font></p>]]>
9363 <![CDATA[<span style="font-size:10.0pt;color:black">0,00%</span>]]>
9364 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">1,22%</span></font></p></td>]]>
9365 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">1,22%</span></font></p>]]>
9366 <![CDATA[<span style="font-size:10.0pt;color:black">1,22%</span>]]>
9367 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">1,28%</span></font></p></td>]]>
9368 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">1,28%</span></font></p>]]>
9369 <![CDATA[<span style="font-size:10.0pt;color:black">1,28%</span>]]>
9370 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,00%</span></font></p></td>]]>
9371 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,00%</span></font></p>]]>
9372 <![CDATA[<span style="font-size:10.0pt;color:black">0,00%</span>]]>
9373 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,00%</span></font></p></td>]]>
9374 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,00%</span></font></p>]]>
9375 <![CDATA[<span style="font-size:10.0pt;color:black">2,00%</span>]]>
9377 <![CDATA[<tr style="height: 12.75pt"> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.4pt; padding-right: 3.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">De 180.000,01 a 360.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">6,54%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,00%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">1,84%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">1,91%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,00%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,79%</span></font></p></td> </tr>]]>
9378 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.4pt; padding-right: 3.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">De 180.000,01 a 360.000,00</span></font></p></td>]]>
9379 <![CDATA[<p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">De 180.000,01 a 360.000,00</span></font></p>]]>
9380 <![CDATA[<span style="font-size:10.0pt; color:black">De 180.000,01 a 360.000,00</span>]]>
9382 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">6,54%</span></font></p></td>]]>
9383 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">6,54%</span></font></p>]]>
9384 <![CDATA[<span style="font-size:10.0pt;color:black">6,54%</span>]]>
9385 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,00%</span></font></p></td>]]>
9386 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,00%</span></font></p>]]>
9387 <![CDATA[<span style="font-size:10.0pt;color:black">0,00%</span>]]>
9388 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">1,84%</span></font></p></td>]]>
9389 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">1,84%</span></font></p>]]>
9390 <![CDATA[<span style="font-size:10.0pt;color:black">1,84%</span>]]>
9391 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">1,91%</span></font></p></td>]]>
9392 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">1,91%</span></font></p>]]>
9393 <![CDATA[<span style="font-size:10.0pt;color:black">1,91%</span>]]>
9394 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,00%</span></font></p></td>]]>
9395 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,00%</span></font></p>]]>
9396 <![CDATA[<span style="font-size:10.0pt;color:black">0,00%</span>]]>
9397 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,79%</span></font></p></td>]]>
9398 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,79%</span></font></p>]]>
9399 <![CDATA[<span style="font-size:10.0pt;color:black">2,79%</span>]]>
9401 <![CDATA[<tr style="height: 12.75pt"> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.4pt; padding-right: 3.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">De 360.000,01 a 540.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">7,70%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,16%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">1,85%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">1,95%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,24%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">3,50%</span></font></p></td> </tr>]]>
9402 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.4pt; padding-right: 3.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">De 360.000,01 a 540.000,00</span></font></p></td>]]>
9403 <![CDATA[<p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">De 360.000,01 a 540.000,00</span></font></p>]]>
9404 <![CDATA[<span style="font-size:10.0pt; color:black">De 360.000,01 a 540.000,00</span>]]>
9406 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">7,70%</span></font></p></td>]]>
9407 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">7,70%</span></font></p>]]>
9408 <![CDATA[<span style="font-size:10.0pt;color:black">7,70%</span>]]>
9409 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,16%</span></font></p></td>]]>
9410 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,16%</span></font></p>]]>
9411 <![CDATA[<span style="font-size:10.0pt;color:black">0,16%</span>]]>
9412 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">1,85%</span></font></p></td>]]>
9413 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">1,85%</span></font></p>]]>
9414 <![CDATA[<span style="font-size:10.0pt;color:black">1,85%</span>]]>
9415 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">1,95%</span></font></p></td>]]>
9416 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">1,95%</span></font></p>]]>
9417 <![CDATA[<span style="font-size:10.0pt;color:black">1,95%</span>]]>
9418 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,24%</span></font></p></td>]]>
9419 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,24%</span></font></p>]]>
9420 <![CDATA[<span style="font-size:10.0pt;color:black">0,24%</span>]]>
9421 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">3,50%</span></font></p></td>]]>
9422 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">3,50%</span></font></p>]]>
9423 <![CDATA[<span style="font-size:10.0pt;color:black">3,50%</span>]]>
9425 <![CDATA[<tr style="height: 12.75pt"> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.4pt; padding-right: 3.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">De 540.000,01 a 720.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">8,49%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,52%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">1,87%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">1,99%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,27%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">3,84%</span></font></p></td> </tr>]]>
9426 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.4pt; padding-right: 3.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">De 540.000,01 a 720.000,00</span></font></p></td>]]>
9427 <![CDATA[<p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">De 540.000,01 a 720.000,00</span></font></p>]]>
9428 <![CDATA[<span style="font-size:10.0pt; color:black">De 540.000,01 a 720.000,00</span>]]>
9430 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">8,49%</span></font></p></td>]]>
9431 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">8,49%</span></font></p>]]>
9432 <![CDATA[<span style="font-size:10.0pt;color:black">8,49%</span>]]>
9433 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,52%</span></font></p></td>]]>
9434 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,52%</span></font></p>]]>
9435 <![CDATA[<span style="font-size:10.0pt;color:black">0,52%</span>]]>
9436 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">1,87%</span></font></p></td>]]>
9437 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">1,87%</span></font></p>]]>
9438 <![CDATA[<span style="font-size:10.0pt;color:black">1,87%</span>]]>
9439 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">1,99%</span></font></p></td>]]>
9440 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">1,99%</span></font></p>]]>
9441 <![CDATA[<span style="font-size:10.0pt;color:black">1,99%</span>]]>
9442 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,27%</span></font></p></td>]]>
9443 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,27%</span></font></p>]]>
9444 <![CDATA[<span style="font-size:10.0pt;color:black">0,27%</span>]]>
9445 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">3,84%</span></font></p></td>]]>
9446 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">3,84%</span></font></p>]]>
9447 <![CDATA[<span style="font-size:10.0pt;color:black">3,84%</span>]]>
9449 <![CDATA[<tr style="height: 12.75pt"> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.4pt; padding-right: 3.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">De 720.000,01 a 900.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">8,97%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,89%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">1,89%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,03%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,29%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">3,87%</span></font></p></td> </tr>]]>
9450 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.4pt; padding-right: 3.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">De 720.000,01 a 900.000,00</span></font></p></td>]]>
9451 <![CDATA[<p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">De 720.000,01 a 900.000,00</span></font></p>]]>
9452 <![CDATA[<span style="font-size:10.0pt; color:black">De 720.000,01 a 900.000,00</span>]]>
9454 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">8,97%</span></font></p></td>]]>
9455 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">8,97%</span></font></p>]]>
9456 <![CDATA[<span style="font-size:10.0pt;color:black">8,97%</span>]]>
9457 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,89%</span></font></p></td>]]>
9458 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,89%</span></font></p>]]>
9459 <![CDATA[<span style="font-size:10.0pt;color:black">0,89%</span>]]>
9460 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">1,89%</span></font></p></td>]]>
9461 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">1,89%</span></font></p>]]>
9462 <![CDATA[<span style="font-size:10.0pt;color:black">1,89%</span>]]>
9463 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,03%</span></font></p></td>]]>
9464 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,03%</span></font></p>]]>
9465 <![CDATA[<span style="font-size:10.0pt;color:black">2,03%</span>]]>
9466 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,29%</span></font></p></td>]]>
9467 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,29%</span></font></p>]]>
9468 <![CDATA[<span style="font-size:10.0pt;color:black">0,29%</span>]]>
9469 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">3,87%</span></font></p></td>]]>
9470 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">3,87%</span></font></p>]]>
9471 <![CDATA[<span style="font-size:10.0pt;color:black">3,87%</span>]]>
9473 <![CDATA[<tr style="height: 12.75pt"> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.4pt; padding-right: 3.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">De 900.000,01 a 1.080.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">9,78%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">1,25%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">1,91%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,07%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,32%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">4,23%</span></font></p></td> </tr>]]>
9474 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.4pt; padding-right: 3.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">De 900.000,01 a 1.080.000,00</span></font></p></td>]]>
9475 <![CDATA[<p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">De 900.000,01 a 1.080.000,00</span></font></p>]]>
9476 <![CDATA[<span style="font-size:10.0pt; color:black">De 900.000,01 a 1.080.000,00</span>]]>
9478 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">9,78%</span></font></p></td>]]>
9479 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">9,78%</span></font></p>]]>
9480 <![CDATA[<span style="font-size:10.0pt;color:black">9,78%</span>]]>
9481 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">1,25%</span></font></p></td>]]>
9482 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">1,25%</span></font></p>]]>
9483 <![CDATA[<span style="font-size:10.0pt;color:black">1,25%</span>]]>
9484 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">1,91%</span></font></p></td>]]>
9485 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">1,91%</span></font></p>]]>
9486 <![CDATA[<span style="font-size:10.0pt;color:black">1,91%</span>]]>
9487 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,07%</span></font></p></td>]]>
9488 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,07%</span></font></p>]]>
9489 <![CDATA[<span style="font-size:10.0pt;color:black">2,07%</span>]]>
9490 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,32%</span></font></p></td>]]>
9491 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,32%</span></font></p>]]>
9492 <![CDATA[<span style="font-size:10.0pt;color:black">0,32%</span>]]>
9493 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">4,23%</span></font></p></td>]]>
9494 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">4,23%</span></font></p>]]>
9495 <![CDATA[<span style="font-size:10.0pt;color:black">4,23%</span>]]>
9497 <![CDATA[<tr style="height: 12.75pt"> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.4pt; padding-right: 3.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">De 1.080.000,01 a 1.260.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">10,26%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">1,62%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">1,93%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,11%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,34%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">4,26%</span></font></p></td> </tr>]]>
9498 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.4pt; padding-right: 3.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">De 1.080.000,01 a 1.260.000,00</span></font></p></td>]]>
9499 <![CDATA[<p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">De 1.080.000,01 a 1.260.000,00</span></font></p>]]>
9500 <![CDATA[<span style="font-size:10.0pt; color:black">De 1.080.000,01 a 1.260.000,00</span>]]>
9502 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">10,26%</span></font></p></td>]]>
9503 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">10,26%</span></font></p>]]>
9504 <![CDATA[<span style="font-size:10.0pt;color:black">10,26%</span>]]>
9505 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">1,62%</span></font></p></td>]]>
9506 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">1,62%</span></font></p>]]>
9507 <![CDATA[<span style="font-size:10.0pt;color:black">1,62%</span>]]>
9508 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">1,93%</span></font></p></td>]]>
9509 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">1,93%</span></font></p>]]>
9510 <![CDATA[<span style="font-size:10.0pt;color:black">1,93%</span>]]>
9511 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,11%</span></font></p></td>]]>
9512 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,11%</span></font></p>]]>
9513 <![CDATA[<span style="font-size:10.0pt;color:black">2,11%</span>]]>
9514 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,34%</span></font></p></td>]]>
9515 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,34%</span></font></p>]]>
9516 <![CDATA[<span style="font-size:10.0pt;color:black">0,34%</span>]]>
9517 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">4,26%</span></font></p></td>]]>
9518 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">4,26%</span></font></p>]]>
9519 <![CDATA[<span style="font-size:10.0pt;color:black">4,26%</span>]]>
9521 <![CDATA[<tr style="height: 12.75pt"> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.4pt; padding-right: 3.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">De 1.260.000,01 a 1.440.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">10,76%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,00%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">1,95%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,15%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,35%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">4,31%</span></font></p></td> </tr>]]>
9522 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.4pt; padding-right: 3.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">De 1.260.000,01 a 1.440.000,00</span></font></p></td>]]>
9523 <![CDATA[<p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">De 1.260.000,01 a 1.440.000,00</span></font></p>]]>
9524 <![CDATA[<span style="font-size:10.0pt; color:black">De 1.260.000,01 a 1.440.000,00</span>]]>
9526 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">10,76%</span></font></p></td>]]>
9527 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">10,76%</span></font></p>]]>
9528 <![CDATA[<span style="font-size:10.0pt;color:black">10,76%</span>]]>
9529 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,00%</span></font></p></td>]]>
9530 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,00%</span></font></p>]]>
9531 <![CDATA[<span style="font-size:10.0pt;color:black">2,00%</span>]]>
9532 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">1,95%</span></font></p></td>]]>
9533 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">1,95%</span></font></p>]]>
9534 <![CDATA[<span style="font-size:10.0pt;color:black">1,95%</span>]]>
9535 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,15%</span></font></p></td>]]>
9536 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,15%</span></font></p>]]>
9537 <![CDATA[<span style="font-size:10.0pt;color:black">2,15%</span>]]>
9538 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,35%</span></font></p></td>]]>
9539 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,35%</span></font></p>]]>
9540 <![CDATA[<span style="font-size:10.0pt;color:black">0,35%</span>]]>
9541 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">4,31%</span></font></p></td>]]>
9542 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">4,31%</span></font></p>]]>
9543 <![CDATA[<span style="font-size:10.0pt;color:black">4,31%</span>]]>
9545 <![CDATA[<tr style="height: 12.75pt"> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.4pt; padding-right: 3.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">De 1.440.000,01 a 1.620.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">11,51%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,37%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">1,97%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,19%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,37%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">4,61%</span></font></p></td> </tr>]]>
9546 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.4pt; padding-right: 3.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">De 1.440.000,01 a 1.620.000,00</span></font></p></td>]]>
9547 <![CDATA[<p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">De 1.440.000,01 a 1.620.000,00</span></font></p>]]>
9548 <![CDATA[<span style="font-size:10.0pt; color:black">De 1.440.000,01 a 1.620.000,00</span>]]>
9550 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">11,51%</span></font></p></td>]]>
9551 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">11,51%</span></font></p>]]>
9552 <![CDATA[<span style="font-size:10.0pt;color:black">11,51%</span>]]>
9553 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,37%</span></font></p></td>]]>
9554 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,37%</span></font></p>]]>
9555 <![CDATA[<span style="font-size:10.0pt;color:black">2,37%</span>]]>
9556 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">1,97%</span></font></p></td>]]>
9557 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">1,97%</span></font></p>]]>
9558 <![CDATA[<span style="font-size:10.0pt;color:black">1,97%</span>]]>
9559 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,19%</span></font></p></td>]]>
9560 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,19%</span></font></p>]]>
9561 <![CDATA[<span style="font-size:10.0pt;color:black">2,19%</span>]]>
9562 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,37%</span></font></p></td>]]>
9563 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,37%</span></font></p>]]>
9564 <![CDATA[<span style="font-size:10.0pt;color:black">0,37%</span>]]>
9565 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">4,61%</span></font></p></td>]]>
9566 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">4,61%</span></font></p>]]>
9567 <![CDATA[<span style="font-size:10.0pt;color:black">4,61%</span>]]>
9569 <![CDATA[<tr style="height: 12.75pt"> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.4pt; padding-right: 3.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">De 1.620.000,01 a 1.800.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">12,00%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,74%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,00%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,23%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,38%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">4,65%</span></font></p></td> </tr>]]>
9570 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.4pt; padding-right: 3.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">De 1.620.000,01 a 1.800.000,00</span></font></p></td>]]>
9571 <![CDATA[<p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">De 1.620.000,01 a 1.800.000,00</span></font></p>]]>
9572 <![CDATA[<span style="font-size:10.0pt; color:black">De 1.620.000,01 a 1.800.000,00</span>]]>
9574 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">12,00%</span></font></p></td>]]>
9575 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">12,00%</span></font></p>]]>
9576 <![CDATA[<span style="font-size:10.0pt;color:black">12,00%</span>]]>
9577 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,74%</span></font></p></td>]]>
9578 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,74%</span></font></p>]]>
9579 <![CDATA[<span style="font-size:10.0pt;color:black">2,74%</span>]]>
9580 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,00%</span></font></p></td>]]>
9581 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,00%</span></font></p>]]>
9582 <![CDATA[<span style="font-size:10.0pt;color:black">2,00%</span>]]>
9583 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,23%</span></font></p></td>]]>
9584 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,23%</span></font></p>]]>
9585 <![CDATA[<span style="font-size:10.0pt;color:black">2,23%</span>]]>
9586 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,38%</span></font></p></td>]]>
9587 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,38%</span></font></p>]]>
9588 <![CDATA[<span style="font-size:10.0pt;color:black">0,38%</span>]]>
9589 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">4,65%</span></font></p></td>]]>
9590 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">4,65%</span></font></p>]]>
9591 <![CDATA[<span style="font-size:10.0pt;color:black">4,65%</span>]]>
9593 <![CDATA[<tr style="height: 12.75pt"> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.4pt; padding-right: 3.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">De 1.800.000,01 a 1.980.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">12,80%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">3,12%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,01%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,27%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,40%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">5,00%</span></font></p></td> </tr>]]>
9594 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.4pt; padding-right: 3.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">De 1.800.000,01 a 1.980.000,00</span></font></p></td>]]>
9595 <![CDATA[<p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">De 1.800.000,01 a 1.980.000,00</span></font></p>]]>
9596 <![CDATA[<span style="font-size:10.0pt; color:black">De 1.800.000,01 a 1.980.000,00</span>]]>
9598 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">12,80%</span></font></p></td>]]>
9599 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">12,80%</span></font></p>]]>
9600 <![CDATA[<span style="font-size:10.0pt;color:black">12,80%</span>]]>
9601 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">3,12%</span></font></p></td>]]>
9602 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">3,12%</span></font></p>]]>
9603 <![CDATA[<span style="font-size:10.0pt;color:black">3,12%</span>]]>
9604 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,01%</span></font></p></td>]]>
9605 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,01%</span></font></p>]]>
9606 <![CDATA[<span style="font-size:10.0pt;color:black">2,01%</span>]]>
9607 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,27%</span></font></p></td>]]>
9608 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,27%</span></font></p>]]>
9609 <![CDATA[<span style="font-size:10.0pt;color:black">2,27%</span>]]>
9610 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,40%</span></font></p></td>]]>
9611 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,40%</span></font></p>]]>
9612 <![CDATA[<span style="font-size:10.0pt;color:black">0,40%</span>]]>
9613 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">5,00%</span></font></p></td>]]>
9614 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">5,00%</span></font></p>]]>
9615 <![CDATA[<span style="font-size:10.0pt;color:black">5,00%</span>]]>
9617 <![CDATA[<tr style="height: 12.75pt"> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.4pt; padding-right: 3.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">De 1.980.000,01 a 2.160.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">13,25%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">3,49%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,03%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,31%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,42%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">5,00%</span></font></p></td> </tr>]]>
9618 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.4pt; padding-right: 3.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">De 1.980.000,01 a 2.160.000,00</span></font></p></td>]]>
9619 <![CDATA[<p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">De 1.980.000,01 a 2.160.000,00</span></font></p>]]>
9620 <![CDATA[<span style="font-size:10.0pt; color:black">De 1.980.000,01 a 2.160.000,00</span>]]>
9622 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">13,25%</span></font></p></td>]]>
9623 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">13,25%</span></font></p>]]>
9624 <![CDATA[<span style="font-size:10.0pt;color:black">13,25%</span>]]>
9625 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">3,49%</span></font></p></td>]]>
9626 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">3,49%</span></font></p>]]>
9627 <![CDATA[<span style="font-size:10.0pt;color:black">3,49%</span>]]>
9628 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,03%</span></font></p></td>]]>
9629 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,03%</span></font></p>]]>
9630 <![CDATA[<span style="font-size:10.0pt;color:black">2,03%</span>]]>
9631 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,31%</span></font></p></td>]]>
9632 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,31%</span></font></p>]]>
9633 <![CDATA[<span style="font-size:10.0pt;color:black">2,31%</span>]]>
9634 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,42%</span></font></p></td>]]>
9635 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,42%</span></font></p>]]>
9636 <![CDATA[<span style="font-size:10.0pt;color:black">0,42%</span>]]>
9637 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">5,00%</span></font></p></td>]]>
9638 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">5,00%</span></font></p>]]>
9639 <![CDATA[<span style="font-size:10.0pt;color:black">5,00%</span>]]>
9641 <![CDATA[<tr style="height: 12.75pt"> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.4pt; padding-right: 3.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">De 2.160.000,01 a 2.340.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">13,70%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">3,86%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,05%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,35%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,44%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">5,00%</span></font></p></td> </tr>]]>
9642 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.4pt; padding-right: 3.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">De 2.160.000,01 a 2.340.000,00</span></font></p></td>]]>
9643 <![CDATA[<p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">De 2.160.000,01 a 2.340.000,00</span></font></p>]]>
9644 <![CDATA[<span style="font-size:10.0pt; color:black">De 2.160.000,01 a 2.340.000,00</span>]]>
9646 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">13,70%</span></font></p></td>]]>
9647 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">13,70%</span></font></p>]]>
9648 <![CDATA[<span style="font-size:10.0pt;color:black">13,70%</span>]]>
9649 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">3,86%</span></font></p></td>]]>
9650 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">3,86%</span></font></p>]]>
9651 <![CDATA[<span style="font-size:10.0pt;color:black">3,86%</span>]]>
9652 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,05%</span></font></p></td>]]>
9653 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,05%</span></font></p>]]>
9654 <![CDATA[<span style="font-size:10.0pt;color:black">2,05%</span>]]>
9655 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,35%</span></font></p></td>]]>
9656 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,35%</span></font></p>]]>
9657 <![CDATA[<span style="font-size:10.0pt;color:black">2,35%</span>]]>
9658 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,44%</span></font></p></td>]]>
9659 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,44%</span></font></p>]]>
9660 <![CDATA[<span style="font-size:10.0pt;color:black">0,44%</span>]]>
9661 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">5,00%</span></font></p></td>]]>
9662 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">5,00%</span></font></p>]]>
9663 <![CDATA[<span style="font-size:10.0pt;color:black">5,00%</span>]]>
9665 <![CDATA[<tr style="height: 12.75pt"> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.4pt; padding-right: 3.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">De 2.340.000,01 a 2.520.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">14,15%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">4,23%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,07%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,39%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,46%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">5,00%</span></font></p></td> </tr>]]>
9666 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.4pt; padding-right: 3.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">De 2.340.000,01 a 2.520.000,00</span></font></p></td>]]>
9667 <![CDATA[<p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">De 2.340.000,01 a 2.520.000,00</span></font></p>]]>
9668 <![CDATA[<span style="font-size:10.0pt; color:black">De 2.340.000,01 a 2.520.000,00</span>]]>
9670 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">14,15%</span></font></p></td>]]>
9671 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">14,15%</span></font></p>]]>
9672 <![CDATA[<span style="font-size:10.0pt;color:black">14,15%</span>]]>
9673 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">4,23%</span></font></p></td>]]>
9674 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">4,23%</span></font></p>]]>
9675 <![CDATA[<span style="font-size:10.0pt;color:black">4,23%</span>]]>
9676 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,07%</span></font></p></td>]]>
9677 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,07%</span></font></p>]]>
9678 <![CDATA[<span style="font-size:10.0pt;color:black">2,07%</span>]]>
9679 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,39%</span></font></p></td>]]>
9680 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,39%</span></font></p>]]>
9681 <![CDATA[<span style="font-size:10.0pt;color:black">2,39%</span>]]>
9682 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,46%</span></font></p></td>]]>
9683 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,46%</span></font></p>]]>
9684 <![CDATA[<span style="font-size:10.0pt;color:black">0,46%</span>]]>
9685 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">5,00%</span></font></p></td>]]>
9686 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">5,00%</span></font></p>]]>
9687 <![CDATA[<span style="font-size:10.0pt;color:black">5,00%</span>]]>
9689 <![CDATA[<tr style="height: 12.75pt"> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.4pt; padding-right: 3.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">De 2.520.000,01 a 2.700.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">14,60%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">4,60%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,10%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,43%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,47%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">5,00%</span></font></p></td> </tr>]]>
9690 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.4pt; padding-right: 3.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">De 2.520.000,01 a 2.700.000,00</span></font></p></td>]]>
9691 <![CDATA[<p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">De 2.520.000,01 a 2.700.000,00</span></font></p>]]>
9692 <![CDATA[<span style="font-size:10.0pt; color:black">De 2.520.000,01 a 2.700.000,00</span>]]>
9694 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">14,60%</span></font></p></td>]]>
9695 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">14,60%</span></font></p>]]>
9696 <![CDATA[<span style="font-size:10.0pt;color:black">14,60%</span>]]>
9697 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">4,60%</span></font></p></td>]]>
9698 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">4,60%</span></font></p>]]>
9699 <![CDATA[<span style="font-size:10.0pt;color:black">4,60%</span>]]>
9700 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,10%</span></font></p></td>]]>
9701 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,10%</span></font></p>]]>
9702 <![CDATA[<span style="font-size:10.0pt;color:black">2,10%</span>]]>
9703 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,43%</span></font></p></td>]]>
9704 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,43%</span></font></p>]]>
9705 <![CDATA[<span style="font-size:10.0pt;color:black">2,43%</span>]]>
9706 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,47%</span></font></p></td>]]>
9707 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,47%</span></font></p>]]>
9708 <![CDATA[<span style="font-size:10.0pt;color:black">0,47%</span>]]>
9709 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">5,00%</span></font></p></td>]]>
9710 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">5,00%</span></font></p>]]>
9711 <![CDATA[<span style="font-size:10.0pt;color:black">5,00%</span>]]>
9713 <![CDATA[<tr style="height: 12.75pt"> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.4pt; padding-right: 3.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">De 2.700.000,01 a 2.880.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">15,05%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">4,90%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,19%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,47%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,49%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">5,00%</span></font></p></td> </tr>]]>
9714 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.4pt; padding-right: 3.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">De 2.700.000,01 a 2.880.000,00</span></font></p></td>]]>
9715 <![CDATA[<p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">De 2.700.000,01 a 2.880.000,00</span></font></p>]]>
9716 <![CDATA[<span style="font-size:10.0pt; color:black">De 2.700.000,01 a 2.880.000,00</span>]]>
9718 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">15,05%</span></font></p></td>]]>
9719 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">15,05%</span></font></p>]]>
9720 <![CDATA[<span style="font-size:10.0pt;color:black">15,05%</span>]]>
9721 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">4,90%</span></font></p></td>]]>
9722 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">4,90%</span></font></p>]]>
9723 <![CDATA[<span style="font-size:10.0pt;color:black">4,90%</span>]]>
9724 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,19%</span></font></p></td>]]>
9725 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,19%</span></font></p>]]>
9726 <![CDATA[<span style="font-size:10.0pt;color:black">2,19%</span>]]>
9727 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,47%</span></font></p></td>]]>
9728 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,47%</span></font></p>]]>
9729 <![CDATA[<span style="font-size:10.0pt;color:black">2,47%</span>]]>
9730 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,49%</span></font></p></td>]]>
9731 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,49%</span></font></p>]]>
9732 <![CDATA[<span style="font-size:10.0pt;color:black">0,49%</span>]]>
9733 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">5,00%</span></font></p></td>]]>
9734 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">5,00%</span></font></p>]]>
9735 <![CDATA[<span style="font-size:10.0pt;color:black">5,00%</span>]]>
9737 <![CDATA[<tr style="height: 12.75pt"> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.4pt; padding-right: 3.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">De 2.880.000,01 a 3.060.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">15,50%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">5,21%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,27%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,51%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,51%</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">5,00%</span></font></p></td> </tr>]]>
9738 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.4pt; padding-right: 3.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">De 2.880.000,01 a 3.060.000,00</span></font></p></td>]]>
9739 <![CDATA[<p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">De 2.880.000,01 a 3.060.000,00</span></font></p>]]>
9740 <![CDATA[<span style="font-size:10.0pt; color:black">De 2.880.000,01 a 3.060.000,00</span>]]>
9742 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">15,50%</span></font></p></td>]]>
9743 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">15,50%</span></font></p>]]>
9744 <![CDATA[<span style="font-size:10.0pt;color:black">15,50%</span>]]>
9745 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">5,21%</span></font></p></td>]]>
9746 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">5,21%</span></font></p>]]>
9747 <![CDATA[<span style="font-size:10.0pt;color:black">5,21%</span>]]>
9748 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,27%</span></font></p></td>]]>
9749 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,27%</span></font></p>]]>
9750 <![CDATA[<span style="font-size:10.0pt;color:black">2,27%</span>]]>
9751 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,51%</span></font></p></td>]]>
9752 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,51%</span></font></p>]]>
9753 <![CDATA[<span style="font-size:10.0pt;color:black">2,51%</span>]]>
9754 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,51%</span></font></p></td>]]>
9755 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,51%</span></font></p>]]>
9756 <![CDATA[<span style="font-size:10.0pt;color:black">0,51%</span>]]>
9757 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">5,00%</span></font></p></td>]]>
9758 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">5,00%</span></font></p>]]>
9759 <![CDATA[<span style="font-size:10.0pt;color:black">5,00%</span>]]>
9761 <![CDATA[<tr style="height: 12.75pt"> <td style="border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.4pt; padding-right: 3.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">De 3.060.000,01 a 3.240.000,00</span></font></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">15,95%</span></font></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">5,51%</span></font></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,36%</span></font></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,55%</span></font></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,53%</span></font></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">5,00%</span></font></p></td> </tr>]]>
9762 <![CDATA[<td style="border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.4pt; padding-right: 3.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">De 3.060.000,01 a 3.240.000,00</span></font></p></td>]]>
9763 <![CDATA[<p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">De 3.060.000,01 a 3.240.000,00</span></font></p>]]>
9764 <![CDATA[<span style="font-size:10.0pt; color:black">De 3.060.000,01 a 3.240.000,00</span>]]>
9766 <![CDATA[<td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">15,95%</span></font></p></td>]]>
9767 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">15,95%</span></font></p>]]>
9768 <![CDATA[<span style="font-size:10.0pt;color:black">15,95%</span>]]>
9769 <![CDATA[<td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">5,51%</span></font></p></td>]]>
9770 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">5,51%</span></font></p>]]>
9771 <![CDATA[<span style="font-size:10.0pt;color:black">5,51%</span>]]>
9772 <![CDATA[<td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,36%</span></font></p></td>]]>
9773 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,36%</span></font></p>]]>
9774 <![CDATA[<span style="font-size:10.0pt;color:black">2,36%</span>]]>
9775 <![CDATA[<td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,55%</span></font></p></td>]]>
9776 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,55%</span></font></p>]]>
9777 <![CDATA[<span style="font-size:10.0pt;color:black">2,55%</span>]]>
9778 <![CDATA[<td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,53%</span></font></p></td>]]>
9779 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,53%</span></font></p>]]>
9780 <![CDATA[<span style="font-size:10.0pt;color:black">0,53%</span>]]>
9781 <![CDATA[<td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">5,00%</span></font></p></td>]]>
9782 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">5,00%</span></font></p>]]>
9783 <![CDATA[<span style="font-size:10.0pt;color:black">5,00%</span>]]>
9785 <![CDATA[<tr style="height: 12.75pt"> <td style="border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.4pt; padding-right: 3.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">De 3.240.000,01 a 3.420.000,00</span></font></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">16,40%</span></font></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">5,81%</span></font></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,45%</span></font></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,59%</span></font></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,55%</span></font></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">5,00%</span></font></p></td> </tr>]]>
9786 <![CDATA[<td style="border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.4pt; padding-right: 3.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">De 3.240.000,01 a 3.420.000,00</span></font></p></td>]]>
9787 <![CDATA[<p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">De 3.240.000,01 a 3.420.000,00</span></font></p>]]>
9788 <![CDATA[<span style="font-size:10.0pt; color:black">De 3.240.000,01 a 3.420.000,00</span>]]>
9790 <![CDATA[<td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">16,40%</span></font></p></td>]]>
9791 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">16,40%</span></font></p>]]>
9792 <![CDATA[<span style="font-size:10.0pt;color:black">16,40%</span>]]>
9793 <![CDATA[<td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">5,81%</span></font></p></td>]]>
9794 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">5,81%</span></font></p>]]>
9795 <![CDATA[<span style="font-size:10.0pt;color:black">5,81%</span>]]>
9796 <![CDATA[<td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,45%</span></font></p></td>]]>
9797 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,45%</span></font></p>]]>
9798 <![CDATA[<span style="font-size:10.0pt;color:black">2,45%</span>]]>
9799 <![CDATA[<td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,59%</span></font></p></td>]]>
9800 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,59%</span></font></p>]]>
9801 <![CDATA[<span style="font-size:10.0pt;color:black">2,59%</span>]]>
9802 <![CDATA[<td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,55%</span></font></p></td>]]>
9803 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,55%</span></font></p>]]>
9804 <![CDATA[<span style="font-size:10.0pt;color:black">0,55%</span>]]>
9805 <![CDATA[<td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">5,00%</span></font></p></td>]]>
9806 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">5,00%</span></font></p>]]>
9807 <![CDATA[<span style="font-size:10.0pt;color:black">5,00%</span>]]>
9809 <![CDATA[<tr style="height: 12.75pt"> <td style="border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.4pt; padding-right: 3.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">De 3.420.000,01 a 3.600.000,00</span></font></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">16,85%</span></font></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">6,12%</span></font></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,53%</span></font></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,63%</span></font></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,57%</span></font></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">5,00%</span></font></p></td> </tr>]]>
9810 <![CDATA[<td style="border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.4pt; padding-right: 3.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">De 3.420.000,01 a 3.600.000,00</span></font></p></td>]]>
9811 <![CDATA[<p style="margin:0cm;margin-bottom:.0001pt"><font face="Arial"> <span style="font-size:10.0pt; color:black">De 3.420.000,01 a 3.600.000,00</span></font></p>]]>
9812 <![CDATA[<span style="font-size:10.0pt; color:black">De 3.420.000,01 a 3.600.000,00</span>]]>
9814 <![CDATA[<td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">16,85%</span></font></p></td>]]>
9815 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">16,85%</span></font></p>]]>
9816 <![CDATA[<span style="font-size:10.0pt;color:black">16,85%</span>]]>
9817 <![CDATA[<td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">6,12%</span></font></p></td>]]>
9818 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">6,12%</span></font></p>]]>
9819 <![CDATA[<span style="font-size:10.0pt;color:black">6,12%</span>]]>
9820 <![CDATA[<td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,53%</span></font></p></td>]]>
9821 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,53%</span></font></p>]]>
9822 <![CDATA[<span style="font-size:10.0pt;color:black">2,53%</span>]]>
9823 <![CDATA[<td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,63%</span></font></p></td>]]>
9824 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">2,63%</span></font></p>]]>
9825 <![CDATA[<span style="font-size:10.0pt;color:black">2,63%</span>]]>
9826 <![CDATA[<td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,57%</span></font></p></td>]]>
9827 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">0,57%</span></font></p>]]>
9828 <![CDATA[<span style="font-size:10.0pt;color:black">0,57%</span>]]>
9829 <![CDATA[<td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding: 0cm"> <p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">5,00%</span></font></p></td>]]>
9830 <![CDATA[<p align="center" style="margin:0cm;margin-bottom:.0001pt;text-align:center"> <font face="Arial"><span style="font-size:10.0pt;color:black">5,00%</span></font></p>]]>
9831 <![CDATA[<span style="font-size:10.0pt;color:black">5,00%</span>]]>
9836 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="anexov"></a></font></span>]]>
9836 <![CDATA[<span style="color:black">ANEXO V DA LEI COMPLEMENTAR N<u><sup>o</sup></u> 123, DE 14 DE DEZEMBRO DE 2006.</span>]]>
9846 <![CDATA[<p class="MsoNormal" align="center" style="text-align: left; "> <font face="Arial" size="2"> <span style="color:black">(vig�ncia: 01/01/2012) ;</span></font></p>]]>
9848 <![CDATA[<span style="color:black">(vig�ncia: 01/01/2012) ;</span>]]>
9849 <![CDATA[<h1 align="center" style="text-align: left; margin: 6.0pt 0cm"> <font face="Arial" size="2"> <span style="color:black; font-weight:normal">Al�quotas e Partilha do Simples Nacional ;- ;Receitas decorrentes da presta��o de servi�os relacionados no � 5<s>�</s>-D do art. 18 desta Lei Complementar.</span><u><span style="text-decoration: none; color: black"> ;</span></u></font></h1>]]>
9851 <![CDATA[<span style="color:black; font-weight:normal">Al�quotas e Partilha do Simples Nacional ;- ;Receitas decorrentes da presta��o de servi�os relacionados no � 5<s>�</s>-D do art. 18 desta Lei Complementar.</span>]]>
9854 <![CDATA[<span style="text-decoration: none; color: black"> ;</span>]]>
9855 <![CDATA[<p class="04ParteNormativa" style="text-align: left"> <font face="Arial" size="2"> <span style="color:black">1) Ser� apurada a rela��o (r) conforme abaixo:</span></font></p>]]>
9857 <![CDATA[<span style="color:black">1) Ser� apurada a rela��o (r) conforme abaixo:</span>]]>
9858 <![CDATA[<p class="MsoNormal" style="text-indent:1.0cm; text-align:left"> <font face="Arial" size="2"> <span style="color:black">(r) = <u>Folha de Sal�rios inclu�dos encargos (em 12 meses)</u></span></font></p>]]>
9860 <![CDATA[<span style="color:black">(r) = <u>Folha de Sal�rios inclu�dos encargos (em 12 meses)</u></span>]]>
9862 <![CDATA[<p class="MsoNormal" style="margin-bottom:6.0pt;text-indent:1.0cm; text-align:left"> <font face="Arial" size="2"> <span style="color:black">Receita Bruta (em 12 meses)</span></font></p>]]>
9864 <![CDATA[<span style="color:black">Receita Bruta (em 12 meses)</span>]]>
9866 <![CDATA[<p class="04ParteNormativa" style="text-align:left"> <font face="Arial" size="2"> <span style="color:black">2) Nas hip�teses em que (r) corresponda aos intervalos centesimais da Tabela V-A, onde �<� significa menor que, �>� significa maior que, �<b>&#8804;</b>� significa igual ou menor que e �<b>&#8805;</b>� significa maior ou igual que, as al�quotas do Simples Nacional relativas ao IRPJ, PIS/Pasep, CSLL, Cofins e CPP corresponder�o ao seguinte:</span></font></p>]]>
9868 <![CDATA[<span style="color:black">2) Nas hip�teses em que (r) corresponda aos intervalos centesimais da Tabela V-A, onde �<� significa menor que, �>� significa maior que, �<b>&#8804;</b>� significa igual ou menor que e �<b>&#8805;</b>� significa maior ou igual que, as al�quotas do Simples Nacional relativas ao IRPJ, PIS/Pasep, CSLL, Cofins e CPP corresponder�o ao seguinte:</span>]]>
9881 <![CDATA[<p align="center" style="text-align: center; margin-left: 0cm; margin-right: 0cm"> <span style="font-family: Arial; color: black"><font size="2">TABELA V-A</font></span></p>]]>
9882 <![CDATA[<span style="font-family: Arial; color: black"><font size="2">TABELA V-A</font></span>]]>
9884 <![CDATA[<table class="MsoNormalTable" border="0" cellpadding="0" width="945" style="width: 950px; border-collapse: collapse"> <tbody><tr> <td style="border: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">Receita Bruta em 12 meses (em R$)</font></span></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: 1.0pt solid windowtext; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">(r)<0,10</font></span></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: 1.0pt solid windowtext; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">0,10&#8804; (r)</font></span></p> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">e</font></span></p> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">(r) < 0,15</font></span></p></td> <td style="border:solid windowtext 1.0pt;border-left:none;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">0,15&#8804; (r)</font></span></p> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">e</font></span></p> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">(r) < 0,20</font></span></p></td> <td style="border:solid windowtext 1.0pt;border-left:none;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">0,20&#8804; (r)</font></span></p> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">e</font></span></p> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">(r) < 0,25</font></span></p></td> <td style="border:solid windowtext 1.0pt;border-left:none;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">0,25&#8804; (r)</font></span></p> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">e</font></span></p> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">(r) < 0,30</font></span></p></td> <td style="border:solid windowtext 1.0pt;border-left:none;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">0,30&#8804; (r)</font></span></p> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">e</font></span></p> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">(r) < 0,35</font></span></p></td> <td style="border:solid windowtext 1.0pt;border-left:none;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">0,35&#8804; (r)</font></span></p> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">e</font></span></p> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">(r) < 0,40</font></span></p></td> <td style="border:solid windowtext 1.0pt;border-left:none;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">(r) &#8805; 0,40</font></span></p></td> </tr> <tr> <td style="border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">At� 180.000,00</font></span></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">17,50%</font></span></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">15,70%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">13,70%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">11,82%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">10,47%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">9,97%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">8,80%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">8,00%</font></span></p></td> </tr> <tr> <td style="border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">De 180.000,01 a 360.000,00</font></span></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">17,52%</font></span></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">15,75%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">13,90%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">12,60%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">12,33%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">10,72%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">9,10%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">8,48%</font></span></p></td> </tr> <tr> <td style="border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">De 360.000,01 a 540.000,00</font></span></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">17,55%</font></span></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">15,95%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">14,20%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">12,90%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">12,64%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">11,11%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">9,58%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">9,03%</font></span></p></td> </tr> <tr> <td style="border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">De 540.000,01 a 720.000,00</font></span></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">17,95%</font></span></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">16,70%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">15,00%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">13,70%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">13,45%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">12,00%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">10,56%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">9,34%</font></span></p></td> </tr> <tr> <td style="border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">De 720.000,01 a 900.000,00</font></span></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">18,15%</font></span></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">16,95%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">15,30%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">14,03%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">13,53%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">12,40%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">11,04%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">10,06%</font></span></p></td> </tr> <tr> <td style="border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">De 900.000,01 a 1.080.000,00</font></span></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">18,45%</font></span></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">17,20%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">15,40%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">14,10%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">13,60%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">12,60%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">11,60%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">10,60%</font></span></p></td> </tr> <tr> <td style="border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">De 1.080.000,01 a 1.260.000,00</font></span></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">18,55%</font></span></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">17,30%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">15,50%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">14,11%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">13,68%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">12,68%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">11,68%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">10,68%</font></span></p></td> </tr> <tr> <td style="border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">De 1.260.000,01 a 1.440.000,00</font></span></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">18,62%</font></span></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">17,32%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">15,60%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">14,12%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">13,69%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">12,69%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">11,69%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">10,69%</font></span></p></td> </tr> <tr> <td style="border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">De 1.440.000,01 a 1.620.000,00</font></span></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">18,72%</font></span></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">17,42%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">15,70%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">14,13%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">14,08%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">13,08%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">12,08%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">11,08%</font></span></p></td> </tr> <tr> <td style="border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">De 1.620.000,01 a 1.800.000,00</font></span></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">18,86%</font></span></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">17,56%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">15,80%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">14,14%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">14,09%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">13,09%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">12,09%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">11,09%</font></span></p></td> </tr> <tr> <td style="border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">De 1.800.000,01 a 1.980.000,00</font></span></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">18,96%</font></span></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">17,66%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">15,90%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">14,49%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">14,45%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">13,61%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">12,78%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">11,87%</font></span></p></td> </tr> <tr> <td style="border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">De 1.980.000,01 a 2.160.000,00</font></span></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">19,06%</font></span></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">17,76%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">16,00%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">14,67%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">14,64%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">13,89%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">13,15%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">12,28%</font></span></p></td> </tr> <tr> <td style="border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">De 2.160.000,01 a 2.340.000,00</font></span></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">19,26%</font></span></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">17,96%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">16,20%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">14,86%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">14,82%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">14,17%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">13,51%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">12,68%</font></span></p></td> </tr> <tr> <td style="border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">De 2.340.000,01 a 2.520.000,00</font></span></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">19,56%</font></span></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">18,30%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">16,50%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">15,46%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">15,18%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">14,61%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">14,04%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">13,26%</font></span></p></td> </tr> <tr> <td style="border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">De 2.520.000,01 a 2.700.000,00</font></span></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">20,70%</font></span></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">19,30%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">17,45%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">16,24%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">16,00%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">15,52%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">15,03%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">14,29%</font></span></p></td> </tr> <tr> <td style="border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">De 2.700.000,01 a 2.880.000,00</font></span></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">21,20%</font></span></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">20,00%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">18,20%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">16,91%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">16,72%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">16,32%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">15,93%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">15,23%</font></span></p></td> </tr> <tr> <td style="border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">De 2.880.000,01 a 3.060.000,00</font></span></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">21,70%</font></span></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">20,50%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">18,70%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">17,40%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">17,13%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">16,82%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">16,38%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">16,17%</font></span></p></td> </tr> <tr> <td style="border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">De 3.060.000,01 a 3.240.000,00</font></span></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">22,20%</font></span></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">20,90%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">19,10%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">17,80%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">17,55%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">17,22%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">16,82%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">16,51%</font></span></p></td> </tr> <tr> <td style="border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">De 3.240.000,01 a 3.420.000,00</font></span></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">22,50%</font></span></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">21,30%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">19,50%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">18,20%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">17,97%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">17,44%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">17,21%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">16,94%</font></span></p></td> </tr> <tr> <td style="border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">De 3.420.000,01 a 3.600.000,00</font></span></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">22,90%</font></span></p></td> <td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">21,80%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">20,00%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">18,60%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">18,40%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">17,85%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">17,60%</font></span></p></td> <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">17,18%</font></span></p></td> </tr> </tbody></table>]]>
9886 <![CDATA[<td style="border: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">Receita Bruta em 12 meses (em R$)</font></span></p></td>]]>
9887 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">Receita Bruta em 12 meses (em R$)</font></span></p>]]>
9889 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">Receita Bruta em 12 meses (em R$)</font></span>]]>
9891 <![CDATA[<td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: 1.0pt solid windowtext; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">(r)<0,10</font></span></p></td>]]>
9892 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">(r)<0,10</font></span></p>]]>
9894 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">(r)<0,10</font></span>]]>
9896 <![CDATA[<td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: 1.0pt solid windowtext; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">0,10&#8804; (r)</font></span></p> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">e</font></span></p> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">(r) < 0,15</font></span></p></td>]]>
9897 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">0,10&#8804; (r)</font></span></p>]]>
9899 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">0,10&#8804; (r)</font></span>]]>
9901 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">e</font></span></p>]]>
9903 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">e</font></span>]]>
9905 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">(r) < 0,15</font></span></p>]]>
9907 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">(r) < 0,15</font></span>]]>
9909 <![CDATA[<td style="border:solid windowtext 1.0pt;border-left:none;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">0,15&#8804; (r)</font></span></p> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">e</font></span></p> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">(r) < 0,20</font></span></p></td>]]>
9910 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">0,15&#8804; (r)</font></span></p>]]>
9912 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">0,15&#8804; (r)</font></span>]]>
9914 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">e</font></span></p>]]>
9916 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">e</font></span>]]>
9918 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">(r) < 0,20</font></span></p>]]>
9920 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">(r) < 0,20</font></span>]]>
9922 <![CDATA[<td style="border:solid windowtext 1.0pt;border-left:none;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">0,20&#8804; (r)</font></span></p> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">e</font></span></p> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">(r) < 0,25</font></span></p></td>]]>
9923 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">0,20&#8804; (r)</font></span></p>]]>
9925 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">0,20&#8804; (r)</font></span>]]>
9927 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">e</font></span></p>]]>
9929 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">e</font></span>]]>
9931 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">(r) < 0,25</font></span></p>]]>
9933 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">(r) < 0,25</font></span>]]>
9935 <![CDATA[<td style="border:solid windowtext 1.0pt;border-left:none;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">0,25&#8804; (r)</font></span></p> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">e</font></span></p> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">(r) < 0,30</font></span></p></td>]]>
9936 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">0,25&#8804; (r)</font></span></p>]]>
9938 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">0,25&#8804; (r)</font></span>]]>
9940 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">e</font></span></p>]]>
9942 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">e</font></span>]]>
9944 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">(r) < 0,30</font></span></p>]]>
9946 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">(r) < 0,30</font></span>]]>
9948 <![CDATA[<td style="border:solid windowtext 1.0pt;border-left:none;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">0,30&#8804; (r)</font></span></p> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">e</font></span></p> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">(r) < 0,35</font></span></p></td>]]>
9949 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">0,30&#8804; (r)</font></span></p>]]>
9951 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">0,30&#8804; (r)</font></span>]]>
9953 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">e</font></span></p>]]>
9955 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">e</font></span>]]>
9957 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">(r) < 0,35</font></span></p>]]>
9959 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">(r) < 0,35</font></span>]]>
9961 <![CDATA[<td style="border:solid windowtext 1.0pt;border-left:none;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">0,35&#8804; (r)</font></span></p> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">e</font></span></p> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">(r) < 0,40</font></span></p></td>]]>
9962 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">0,35&#8804; (r)</font></span></p>]]>
9964 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">0,35&#8804; (r)</font></span>]]>
9966 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">e</font></span></p>]]>
9968 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">e</font></span>]]>
9970 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">(r) < 0,40</font></span></p>]]>
9972 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">(r) < 0,40</font></span>]]>
9974 <![CDATA[<td style="border:solid windowtext 1.0pt;border-left:none;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">(r) &#8805; 0,40</font></span></p></td>]]>
9975 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">(r) &#8805; 0,40</font></span></p>]]>
9977 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">(r) &#8805; 0,40</font></span>]]>
9981 <![CDATA[<td style="border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">At� 180.000,00</font></span></p></td>]]>
9982 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">At� 180.000,00</font></span></p>]]>
9984 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">At� 180.000,00</font></span>]]>
9986 <![CDATA[<td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">17,50%</font></span></p></td>]]>
9987 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">17,50%</font></span></p>]]>
9989 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">17,50%</font></span>]]>
9991 <![CDATA[<td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">15,70%</font></span></p></td>]]>
9992 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">15,70%</font></span></p>]]>
9994 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">15,70%</font></span>]]>
9996 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">13,70%</font></span></p></td>]]>
9998 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">13,70%</font></span></p>]]>
10000 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">13,70%</font></span>]]>
10002 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">11,82%</font></span></p></td>]]>
10004 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">11,82%</font></span></p>]]>
10006 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">11,82%</font></span>]]>
10008 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">10,47%</font></span></p></td>]]>
10010 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">10,47%</font></span></p>]]>
10012 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">10,47%</font></span>]]>
10014 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">9,97%</font></span></p></td>]]>
10016 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">9,97%</font></span></p>]]>
10018 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">9,97%</font></span>]]>
10020 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">8,80%</font></span></p></td>]]>
10022 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">8,80%</font></span></p>]]>
10024 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">8,80%</font></span>]]>
10026 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">8,00%</font></span></p></td>]]>
10028 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">8,00%</font></span></p>]]>
10030 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">8,00%</font></span>]]>
10034 <![CDATA[<td style="border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">De 180.000,01 a 360.000,00</font></span></p></td>]]>
10035 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">De 180.000,01 a 360.000,00</font></span></p>]]>
10037 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">De 180.000,01 a 360.000,00</font></span>]]>
10039 <![CDATA[<td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">17,52%</font></span></p></td>]]>
10040 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">17,52%</font></span></p>]]>
10042 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">17,52%</font></span>]]>
10044 <![CDATA[<td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">15,75%</font></span></p></td>]]>
10045 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">15,75%</font></span></p>]]>
10047 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">15,75%</font></span>]]>
10049 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">13,90%</font></span></p></td>]]>
10051 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">13,90%</font></span></p>]]>
10053 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">13,90%</font></span>]]>
10055 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">12,60%</font></span></p></td>]]>
10057 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">12,60%</font></span></p>]]>
10059 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">12,60%</font></span>]]>
10061 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">12,33%</font></span></p></td>]]>
10063 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">12,33%</font></span></p>]]>
10065 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">12,33%</font></span>]]>
10067 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">10,72%</font></span></p></td>]]>
10069 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">10,72%</font></span></p>]]>
10071 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">10,72%</font></span>]]>
10073 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">9,10%</font></span></p></td>]]>
10075 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">9,10%</font></span></p>]]>
10077 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">9,10%</font></span>]]>
10079 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">8,48%</font></span></p></td>]]>
10081 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">8,48%</font></span></p>]]>
10083 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">8,48%</font></span>]]>
10087 <![CDATA[<td style="border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">De 360.000,01 a 540.000,00</font></span></p></td>]]>
10088 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">De 360.000,01 a 540.000,00</font></span></p>]]>
10090 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">De 360.000,01 a 540.000,00</font></span>]]>
10092 <![CDATA[<td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">17,55%</font></span></p></td>]]>
10093 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">17,55%</font></span></p>]]>
10095 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">17,55%</font></span>]]>
10097 <![CDATA[<td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">15,95%</font></span></p></td>]]>
10098 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">15,95%</font></span></p>]]>
10100 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">15,95%</font></span>]]>
10102 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">14,20%</font></span></p></td>]]>
10104 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">14,20%</font></span></p>]]>
10106 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">14,20%</font></span>]]>
10108 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">12,90%</font></span></p></td>]]>
10110 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">12,90%</font></span></p>]]>
10112 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">12,90%</font></span>]]>
10114 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">12,64%</font></span></p></td>]]>
10116 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">12,64%</font></span></p>]]>
10118 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">12,64%</font></span>]]>
10120 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">11,11%</font></span></p></td>]]>
10122 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">11,11%</font></span></p>]]>
10124 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">11,11%</font></span>]]>
10126 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">9,58%</font></span></p></td>]]>
10128 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">9,58%</font></span></p>]]>
10130 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">9,58%</font></span>]]>
10132 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">9,03%</font></span></p></td>]]>
10134 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">9,03%</font></span></p>]]>
10136 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">9,03%</font></span>]]>
10140 <![CDATA[<td style="border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">De 540.000,01 a 720.000,00</font></span></p></td>]]>
10141 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">De 540.000,01 a 720.000,00</font></span></p>]]>
10143 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">De 540.000,01 a 720.000,00</font></span>]]>
10145 <![CDATA[<td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">17,95%</font></span></p></td>]]>
10146 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">17,95%</font></span></p>]]>
10148 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">17,95%</font></span>]]>
10150 <![CDATA[<td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">16,70%</font></span></p></td>]]>
10151 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">16,70%</font></span></p>]]>
10153 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">16,70%</font></span>]]>
10155 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">15,00%</font></span></p></td>]]>
10157 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">15,00%</font></span></p>]]>
10159 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">15,00%</font></span>]]>
10161 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">13,70%</font></span></p></td>]]>
10163 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">13,70%</font></span></p>]]>
10165 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">13,70%</font></span>]]>
10167 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">13,45%</font></span></p></td>]]>
10169 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">13,45%</font></span></p>]]>
10171 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">13,45%</font></span>]]>
10173 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">12,00%</font></span></p></td>]]>
10175 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">12,00%</font></span></p>]]>
10177 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">12,00%</font></span>]]>
10179 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">10,56%</font></span></p></td>]]>
10181 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">10,56%</font></span></p>]]>
10183 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">10,56%</font></span>]]>
10185 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">9,34%</font></span></p></td>]]>
10187 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">9,34%</font></span></p>]]>
10189 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">9,34%</font></span>]]>
10193 <![CDATA[<td style="border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">De 720.000,01 a 900.000,00</font></span></p></td>]]>
10194 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">De 720.000,01 a 900.000,00</font></span></p>]]>
10196 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">De 720.000,01 a 900.000,00</font></span>]]>
10198 <![CDATA[<td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">18,15%</font></span></p></td>]]>
10199 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">18,15%</font></span></p>]]>
10201 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">18,15%</font></span>]]>
10203 <![CDATA[<td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">16,95%</font></span></p></td>]]>
10204 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">16,95%</font></span></p>]]>
10206 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">16,95%</font></span>]]>
10208 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">15,30%</font></span></p></td>]]>
10210 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">15,30%</font></span></p>]]>
10212 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">15,30%</font></span>]]>
10214 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">14,03%</font></span></p></td>]]>
10216 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">14,03%</font></span></p>]]>
10218 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">14,03%</font></span>]]>
10220 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">13,53%</font></span></p></td>]]>
10222 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">13,53%</font></span></p>]]>
10224 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">13,53%</font></span>]]>
10226 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">12,40%</font></span></p></td>]]>
10228 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">12,40%</font></span></p>]]>
10230 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">12,40%</font></span>]]>
10232 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">11,04%</font></span></p></td>]]>
10234 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">11,04%</font></span></p>]]>
10236 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">11,04%</font></span>]]>
10238 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">10,06%</font></span></p></td>]]>
10240 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">10,06%</font></span></p>]]>
10242 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">10,06%</font></span>]]>
10246 <![CDATA[<td style="border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">De 900.000,01 a 1.080.000,00</font></span></p></td>]]>
10247 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">De 900.000,01 a 1.080.000,00</font></span></p>]]>
10249 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">De 900.000,01 a 1.080.000,00</font></span>]]>
10251 <![CDATA[<td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">18,45%</font></span></p></td>]]>
10252 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">18,45%</font></span></p>]]>
10254 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">18,45%</font></span>]]>
10256 <![CDATA[<td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">17,20%</font></span></p></td>]]>
10257 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">17,20%</font></span></p>]]>
10259 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">17,20%</font></span>]]>
10261 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">15,40%</font></span></p></td>]]>
10263 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">15,40%</font></span></p>]]>
10265 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">15,40%</font></span>]]>
10267 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">14,10%</font></span></p></td>]]>
10269 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">14,10%</font></span></p>]]>
10271 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">14,10%</font></span>]]>
10273 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">13,60%</font></span></p></td>]]>
10275 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">13,60%</font></span></p>]]>
10277 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">13,60%</font></span>]]>
10279 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">12,60%</font></span></p></td>]]>
10281 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">12,60%</font></span></p>]]>
10283 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">12,60%</font></span>]]>
10285 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">11,60%</font></span></p></td>]]>
10287 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">11,60%</font></span></p>]]>
10289 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">11,60%</font></span>]]>
10291 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">10,60%</font></span></p></td>]]>
10293 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">10,60%</font></span></p>]]>
10295 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">10,60%</font></span>]]>
10299 <![CDATA[<td style="border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">De 1.080.000,01 a 1.260.000,00</font></span></p></td>]]>
10300 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">De 1.080.000,01 a 1.260.000,00</font></span></p>]]>
10302 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">De 1.080.000,01 a 1.260.000,00</font></span>]]>
10304 <![CDATA[<td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">18,55%</font></span></p></td>]]>
10305 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">18,55%</font></span></p>]]>
10307 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">18,55%</font></span>]]>
10309 <![CDATA[<td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">17,30%</font></span></p></td>]]>
10310 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">17,30%</font></span></p>]]>
10312 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">17,30%</font></span>]]>
10314 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">15,50%</font></span></p></td>]]>
10316 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">15,50%</font></span></p>]]>
10318 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">15,50%</font></span>]]>
10320 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">14,11%</font></span></p></td>]]>
10322 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">14,11%</font></span></p>]]>
10324 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">14,11%</font></span>]]>
10326 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">13,68%</font></span></p></td>]]>
10328 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">13,68%</font></span></p>]]>
10330 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">13,68%</font></span>]]>
10332 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">12,68%</font></span></p></td>]]>
10334 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">12,68%</font></span></p>]]>
10336 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">12,68%</font></span>]]>
10338 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">11,68%</font></span></p></td>]]>
10340 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">11,68%</font></span></p>]]>
10342 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">11,68%</font></span>]]>
10344 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">10,68%</font></span></p></td>]]>
10346 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">10,68%</font></span></p>]]>
10348 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">10,68%</font></span>]]>
10352 <![CDATA[<td style="border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">De 1.260.000,01 a 1.440.000,00</font></span></p></td>]]>
10353 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">De 1.260.000,01 a 1.440.000,00</font></span></p>]]>
10355 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">De 1.260.000,01 a 1.440.000,00</font></span>]]>
10357 <![CDATA[<td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">18,62%</font></span></p></td>]]>
10358 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">18,62%</font></span></p>]]>
10360 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">18,62%</font></span>]]>
10362 <![CDATA[<td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">17,32%</font></span></p></td>]]>
10363 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">17,32%</font></span></p>]]>
10365 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">17,32%</font></span>]]>
10367 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">15,60%</font></span></p></td>]]>
10369 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">15,60%</font></span></p>]]>
10371 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">15,60%</font></span>]]>
10373 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">14,12%</font></span></p></td>]]>
10375 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">14,12%</font></span></p>]]>
10377 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">14,12%</font></span>]]>
10379 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">13,69%</font></span></p></td>]]>
10381 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">13,69%</font></span></p>]]>
10383 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">13,69%</font></span>]]>
10385 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">12,69%</font></span></p></td>]]>
10387 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">12,69%</font></span></p>]]>
10389 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">12,69%</font></span>]]>
10391 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">11,69%</font></span></p></td>]]>
10393 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">11,69%</font></span></p>]]>
10395 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">11,69%</font></span>]]>
10397 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">10,69%</font></span></p></td>]]>
10399 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">10,69%</font></span></p>]]>
10401 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">10,69%</font></span>]]>
10405 <![CDATA[<td style="border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">De 1.440.000,01 a 1.620.000,00</font></span></p></td>]]>
10406 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">De 1.440.000,01 a 1.620.000,00</font></span></p>]]>
10408 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">De 1.440.000,01 a 1.620.000,00</font></span>]]>
10410 <![CDATA[<td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">18,72%</font></span></p></td>]]>
10411 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">18,72%</font></span></p>]]>
10413 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">18,72%</font></span>]]>
10415 <![CDATA[<td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">17,42%</font></span></p></td>]]>
10416 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">17,42%</font></span></p>]]>
10418 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">17,42%</font></span>]]>
10420 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">15,70%</font></span></p></td>]]>
10422 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">15,70%</font></span></p>]]>
10424 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">15,70%</font></span>]]>
10426 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">14,13%</font></span></p></td>]]>
10428 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">14,13%</font></span></p>]]>
10430 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">14,13%</font></span>]]>
10432 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">14,08%</font></span></p></td>]]>
10434 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">14,08%</font></span></p>]]>
10436 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">14,08%</font></span>]]>
10438 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">13,08%</font></span></p></td>]]>
10440 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">13,08%</font></span></p>]]>
10442 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">13,08%</font></span>]]>
10444 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">12,08%</font></span></p></td>]]>
10446 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">12,08%</font></span></p>]]>
10448 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">12,08%</font></span>]]>
10450 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">11,08%</font></span></p></td>]]>
10452 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">11,08%</font></span></p>]]>
10454 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">11,08%</font></span>]]>
10458 <![CDATA[<td style="border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">De 1.620.000,01 a 1.800.000,00</font></span></p></td>]]>
10459 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">De 1.620.000,01 a 1.800.000,00</font></span></p>]]>
10461 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">De 1.620.000,01 a 1.800.000,00</font></span>]]>
10463 <![CDATA[<td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">18,86%</font></span></p></td>]]>
10464 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">18,86%</font></span></p>]]>
10466 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">18,86%</font></span>]]>
10468 <![CDATA[<td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">17,56%</font></span></p></td>]]>
10469 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">17,56%</font></span></p>]]>
10471 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">17,56%</font></span>]]>
10473 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">15,80%</font></span></p></td>]]>
10475 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">15,80%</font></span></p>]]>
10477 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">15,80%</font></span>]]>
10479 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">14,14%</font></span></p></td>]]>
10481 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">14,14%</font></span></p>]]>
10483 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">14,14%</font></span>]]>
10485 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">14,09%</font></span></p></td>]]>
10487 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">14,09%</font></span></p>]]>
10489 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">14,09%</font></span>]]>
10491 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">13,09%</font></span></p></td>]]>
10493 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">13,09%</font></span></p>]]>
10495 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">13,09%</font></span>]]>
10497 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">12,09%</font></span></p></td>]]>
10499 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">12,09%</font></span></p>]]>
10501 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">12,09%</font></span>]]>
10503 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">11,09%</font></span></p></td>]]>
10505 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">11,09%</font></span></p>]]>
10507 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">11,09%</font></span>]]>
10511 <![CDATA[<td style="border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">De 1.800.000,01 a 1.980.000,00</font></span></p></td>]]>
10512 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">De 1.800.000,01 a 1.980.000,00</font></span></p>]]>
10514 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">De 1.800.000,01 a 1.980.000,00</font></span>]]>
10516 <![CDATA[<td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">18,96%</font></span></p></td>]]>
10517 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">18,96%</font></span></p>]]>
10519 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">18,96%</font></span>]]>
10521 <![CDATA[<td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">17,66%</font></span></p></td>]]>
10522 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">17,66%</font></span></p>]]>
10524 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">17,66%</font></span>]]>
10526 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">15,90%</font></span></p></td>]]>
10528 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">15,90%</font></span></p>]]>
10530 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">15,90%</font></span>]]>
10532 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">14,49%</font></span></p></td>]]>
10534 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">14,49%</font></span></p>]]>
10536 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">14,49%</font></span>]]>
10538 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">14,45%</font></span></p></td>]]>
10540 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">14,45%</font></span></p>]]>
10542 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">14,45%</font></span>]]>
10544 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">13,61%</font></span></p></td>]]>
10546 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">13,61%</font></span></p>]]>
10548 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">13,61%</font></span>]]>
10550 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">12,78%</font></span></p></td>]]>
10552 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">12,78%</font></span></p>]]>
10554 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">12,78%</font></span>]]>
10556 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">11,87%</font></span></p></td>]]>
10558 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">11,87%</font></span></p>]]>
10560 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">11,87%</font></span>]]>
10564 <![CDATA[<td style="border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">De 1.980.000,01 a 2.160.000,00</font></span></p></td>]]>
10565 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">De 1.980.000,01 a 2.160.000,00</font></span></p>]]>
10567 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">De 1.980.000,01 a 2.160.000,00</font></span>]]>
10569 <![CDATA[<td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">19,06%</font></span></p></td>]]>
10570 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">19,06%</font></span></p>]]>
10572 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">19,06%</font></span>]]>
10574 <![CDATA[<td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">17,76%</font></span></p></td>]]>
10575 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">17,76%</font></span></p>]]>
10577 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">17,76%</font></span>]]>
10579 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">16,00%</font></span></p></td>]]>
10581 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">16,00%</font></span></p>]]>
10583 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">16,00%</font></span>]]>
10585 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">14,67%</font></span></p></td>]]>
10587 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">14,67%</font></span></p>]]>
10589 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">14,67%</font></span>]]>
10591 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">14,64%</font></span></p></td>]]>
10593 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">14,64%</font></span></p>]]>
10595 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">14,64%</font></span>]]>
10597 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">13,89%</font></span></p></td>]]>
10599 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">13,89%</font></span></p>]]>
10601 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">13,89%</font></span>]]>
10603 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">13,15%</font></span></p></td>]]>
10605 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">13,15%</font></span></p>]]>
10607 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">13,15%</font></span>]]>
10609 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">12,28%</font></span></p></td>]]>
10611 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">12,28%</font></span></p>]]>
10613 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">12,28%</font></span>]]>
10617 <![CDATA[<td style="border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">De 2.160.000,01 a 2.340.000,00</font></span></p></td>]]>
10618 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">De 2.160.000,01 a 2.340.000,00</font></span></p>]]>
10620 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">De 2.160.000,01 a 2.340.000,00</font></span>]]>
10622 <![CDATA[<td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">19,26%</font></span></p></td>]]>
10623 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">19,26%</font></span></p>]]>
10625 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">19,26%</font></span>]]>
10627 <![CDATA[<td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">17,96%</font></span></p></td>]]>
10628 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">17,96%</font></span></p>]]>
10630 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">17,96%</font></span>]]>
10632 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">16,20%</font></span></p></td>]]>
10634 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">16,20%</font></span></p>]]>
10636 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">16,20%</font></span>]]>
10638 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">14,86%</font></span></p></td>]]>
10640 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">14,86%</font></span></p>]]>
10642 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">14,86%</font></span>]]>
10644 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">14,82%</font></span></p></td>]]>
10646 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">14,82%</font></span></p>]]>
10648 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">14,82%</font></span>]]>
10650 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">14,17%</font></span></p></td>]]>
10652 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">14,17%</font></span></p>]]>
10654 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">14,17%</font></span>]]>
10656 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">13,51%</font></span></p></td>]]>
10658 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">13,51%</font></span></p>]]>
10660 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">13,51%</font></span>]]>
10662 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">12,68%</font></span></p></td>]]>
10664 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">12,68%</font></span></p>]]>
10666 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">12,68%</font></span>]]>
10670 <![CDATA[<td style="border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">De 2.340.000,01 a 2.520.000,00</font></span></p></td>]]>
10671 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">De 2.340.000,01 a 2.520.000,00</font></span></p>]]>
10673 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">De 2.340.000,01 a 2.520.000,00</font></span>]]>
10675 <![CDATA[<td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">19,56%</font></span></p></td>]]>
10676 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">19,56%</font></span></p>]]>
10678 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">19,56%</font></span>]]>
10680 <![CDATA[<td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">18,30%</font></span></p></td>]]>
10681 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">18,30%</font></span></p>]]>
10683 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">18,30%</font></span>]]>
10685 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">16,50%</font></span></p></td>]]>
10687 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">16,50%</font></span></p>]]>
10689 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">16,50%</font></span>]]>
10691 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">15,46%</font></span></p></td>]]>
10693 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">15,46%</font></span></p>]]>
10695 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">15,46%</font></span>]]>
10697 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">15,18%</font></span></p></td>]]>
10699 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">15,18%</font></span></p>]]>
10701 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">15,18%</font></span>]]>
10703 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">14,61%</font></span></p></td>]]>
10705 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">14,61%</font></span></p>]]>
10707 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">14,61%</font></span>]]>
10709 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">14,04%</font></span></p></td>]]>
10711 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">14,04%</font></span></p>]]>
10713 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">14,04%</font></span>]]>
10715 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">13,26%</font></span></p></td>]]>
10717 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">13,26%</font></span></p>]]>
10719 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">13,26%</font></span>]]>
10723 <![CDATA[<td style="border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">De 2.520.000,01 a 2.700.000,00</font></span></p></td>]]>
10724 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">De 2.520.000,01 a 2.700.000,00</font></span></p>]]>
10726 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">De 2.520.000,01 a 2.700.000,00</font></span>]]>
10728 <![CDATA[<td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">20,70%</font></span></p></td>]]>
10729 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">20,70%</font></span></p>]]>
10731 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">20,70%</font></span>]]>
10733 <![CDATA[<td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">19,30%</font></span></p></td>]]>
10734 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">19,30%</font></span></p>]]>
10736 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">19,30%</font></span>]]>
10738 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">17,45%</font></span></p></td>]]>
10740 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">17,45%</font></span></p>]]>
10742 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">17,45%</font></span>]]>
10744 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">16,24%</font></span></p></td>]]>
10746 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">16,24%</font></span></p>]]>
10748 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">16,24%</font></span>]]>
10750 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">16,00%</font></span></p></td>]]>
10752 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">16,00%</font></span></p>]]>
10754 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">16,00%</font></span>]]>
10756 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">15,52%</font></span></p></td>]]>
10758 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">15,52%</font></span></p>]]>
10760 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">15,52%</font></span>]]>
10762 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">15,03%</font></span></p></td>]]>
10764 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">15,03%</font></span></p>]]>
10766 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">15,03%</font></span>]]>
10768 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">14,29%</font></span></p></td>]]>
10770 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">14,29%</font></span></p>]]>
10772 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">14,29%</font></span>]]>
10776 <![CDATA[<td style="border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">De 2.700.000,01 a 2.880.000,00</font></span></p></td>]]>
10777 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">De 2.700.000,01 a 2.880.000,00</font></span></p>]]>
10779 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">De 2.700.000,01 a 2.880.000,00</font></span>]]>
10781 <![CDATA[<td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">21,20%</font></span></p></td>]]>
10782 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">21,20%</font></span></p>]]>
10784 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">21,20%</font></span>]]>
10786 <![CDATA[<td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">20,00%</font></span></p></td>]]>
10787 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">20,00%</font></span></p>]]>
10789 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">20,00%</font></span>]]>
10791 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">18,20%</font></span></p></td>]]>
10793 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">18,20%</font></span></p>]]>
10795 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">18,20%</font></span>]]>
10797 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">16,91%</font></span></p></td>]]>
10799 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">16,91%</font></span></p>]]>
10801 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">16,91%</font></span>]]>
10803 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">16,72%</font></span></p></td>]]>
10805 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">16,72%</font></span></p>]]>
10807 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">16,72%</font></span>]]>
10809 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">16,32%</font></span></p></td>]]>
10811 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">16,32%</font></span></p>]]>
10813 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">16,32%</font></span>]]>
10815 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">15,93%</font></span></p></td>]]>
10817 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">15,93%</font></span></p>]]>
10819 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">15,93%</font></span>]]>
10821 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">15,23%</font></span></p></td>]]>
10823 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">15,23%</font></span></p>]]>
10825 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">15,23%</font></span>]]>
10829 <![CDATA[<td style="border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">De 2.880.000,01 a 3.060.000,00</font></span></p></td>]]>
10830 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">De 2.880.000,01 a 3.060.000,00</font></span></p>]]>
10832 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">De 2.880.000,01 a 3.060.000,00</font></span>]]>
10834 <![CDATA[<td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">21,70%</font></span></p></td>]]>
10835 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">21,70%</font></span></p>]]>
10837 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">21,70%</font></span>]]>
10839 <![CDATA[<td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">20,50%</font></span></p></td>]]>
10840 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">20,50%</font></span></p>]]>
10842 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">20,50%</font></span>]]>
10844 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">18,70%</font></span></p></td>]]>
10846 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">18,70%</font></span></p>]]>
10848 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">18,70%</font></span>]]>
10850 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">17,40%</font></span></p></td>]]>
10852 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">17,40%</font></span></p>]]>
10854 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">17,40%</font></span>]]>
10856 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">17,13%</font></span></p></td>]]>
10858 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">17,13%</font></span></p>]]>
10860 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">17,13%</font></span>]]>
10862 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">16,82%</font></span></p></td>]]>
10864 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">16,82%</font></span></p>]]>
10866 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">16,82%</font></span>]]>
10868 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">16,38%</font></span></p></td>]]>
10870 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">16,38%</font></span></p>]]>
10872 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">16,38%</font></span>]]>
10874 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">16,17%</font></span></p></td>]]>
10876 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">16,17%</font></span></p>]]>
10878 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">16,17%</font></span>]]>
10882 <![CDATA[<td style="border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">De 3.060.000,01 a 3.240.000,00</font></span></p></td>]]>
10883 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">De 3.060.000,01 a 3.240.000,00</font></span></p>]]>
10885 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">De 3.060.000,01 a 3.240.000,00</font></span>]]>
10887 <![CDATA[<td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">22,20%</font></span></p></td>]]>
10888 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">22,20%</font></span></p>]]>
10890 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">22,20%</font></span>]]>
10892 <![CDATA[<td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">20,90%</font></span></p></td>]]>
10893 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">20,90%</font></span></p>]]>
10895 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">20,90%</font></span>]]>
10897 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">19,10%</font></span></p></td>]]>
10899 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">19,10%</font></span></p>]]>
10901 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">19,10%</font></span>]]>
10903 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">17,80%</font></span></p></td>]]>
10905 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">17,80%</font></span></p>]]>
10907 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">17,80%</font></span>]]>
10909 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">17,55%</font></span></p></td>]]>
10911 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">17,55%</font></span></p>]]>
10913 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">17,55%</font></span>]]>
10915 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">17,22%</font></span></p></td>]]>
10917 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">17,22%</font></span></p>]]>
10919 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">17,22%</font></span>]]>
10921 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">16,82%</font></span></p></td>]]>
10923 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">16,82%</font></span></p>]]>
10925 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">16,82%</font></span>]]>
10927 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">16,51%</font></span></p></td>]]>
10929 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">16,51%</font></span></p>]]>
10931 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">16,51%</font></span>]]>
10935 <![CDATA[<td style="border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">De 3.240.000,01 a 3.420.000,00</font></span></p></td>]]>
10936 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">De 3.240.000,01 a 3.420.000,00</font></span></p>]]>
10938 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">De 3.240.000,01 a 3.420.000,00</font></span>]]>
10940 <![CDATA[<td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">22,50%</font></span></p></td>]]>
10941 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">22,50%</font></span></p>]]>
10943 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">22,50%</font></span>]]>
10945 <![CDATA[<td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">21,30%</font></span></p></td>]]>
10946 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">21,30%</font></span></p>]]>
10948 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">21,30%</font></span>]]>
10950 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">19,50%</font></span></p></td>]]>
10952 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">19,50%</font></span></p>]]>
10954 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">19,50%</font></span>]]>
10956 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">18,20%</font></span></p></td>]]>
10958 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">18,20%</font></span></p>]]>
10960 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">18,20%</font></span>]]>
10962 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">17,97%</font></span></p></td>]]>
10964 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">17,97%</font></span></p>]]>
10966 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">17,97%</font></span>]]>
10968 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">17,44%</font></span></p></td>]]>
10970 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">17,44%</font></span></p>]]>
10972 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">17,44%</font></span>]]>
10974 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">17,21%</font></span></p></td>]]>
10976 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">17,21%</font></span></p>]]>
10978 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">17,21%</font></span>]]>
10980 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">16,94%</font></span></p></td>]]>
10982 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">16,94%</font></span></p>]]>
10984 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">16,94%</font></span>]]>
10988 <![CDATA[<td style="border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">De 3.420.000,01 a 3.600.000,00</font></span></p></td>]]>
10989 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">De 3.420.000,01 a 3.600.000,00</font></span></p>]]>
10991 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">De 3.420.000,01 a 3.600.000,00</font></span>]]>
10993 <![CDATA[<td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">22,90%</font></span></p></td>]]>
10994 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">22,90%</font></span></p>]]>
10996 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">22,90%</font></span>]]>
10998 <![CDATA[<td style="border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 3.5pt; padding-right: 3.5pt; padding-top: 0cm; padding-bottom: 0cm"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">21,80%</font></span></p></td>]]>
10999 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">21,80%</font></span></p>]]>
11001 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">21,80%</font></span>]]>
11003 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">20,00%</font></span></p></td>]]>
11005 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">20,00%</font></span></p>]]>
11007 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">20,00%</font></span>]]>
11009 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">18,60%</font></span></p></td>]]>
11011 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">18,60%</font></span></p>]]>
11013 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">18,60%</font></span>]]>
11015 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">18,40%</font></span></p></td>]]>
11017 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">18,40%</font></span></p>]]>
11019 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">18,40%</font></span>]]>
11021 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">17,85%</font></span></p></td>]]>
11023 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">17,85%</font></span></p>]]>
11025 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">17,85%</font></span>]]>
11027 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">17,60%</font></span></p></td>]]>
11029 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">17,60%</font></span></p>]]>
11031 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">17,60%</font></span>]]>
11033 <![CDATA[<td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt"> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">17,18%</font></span></p></td>]]>
11035 <![CDATA[<p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left: 0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; line-height:12.0pt"><span style="font-family: Arial; color: black"> <font size="2">17,18%</font></span></p>]]>
11037 <![CDATA[<span style="font-family: Arial; color: black"> <font size="2">17,18%</font></span>]]>
11043 <![CDATA[<span style="color:black"> ;</span>]]>
11052 <![CDATA[<p class="04ParteNormativa" style="text-align: left"> <font face="Arial" size="2"> <span style="color:black">3) Somar-se-� a al�quota do Simples Nacional relativa ao IRPJ, PIS/Pasep, CSLL, Cofins e CPP apurada na forma acima a parcela correspondente ao ISS prevista no Anexo IV a esta Lei Complementar.</span></font></p>]]>
11054 <![CDATA[<span style="color:black">3) Somar-se-� a al�quota do Simples Nacional relativa ao IRPJ, PIS/Pasep, CSLL, Cofins e CPP apurada na forma acima a parcela correspondente ao ISS prevista no Anexo IV a esta Lei Complementar.</span>]]>
11057 <![CDATA[<p class="04ParteNormativa" style="text-align: left"> <font face="Arial" size="2"> <span style="color:black">4) A partilha das receitas relativas ao IRPJ, PIS/Pasep, CSLL, Cofins e CPP arrecadadas na forma deste Anexo ser� realizada com base nos par�metros definidos na Tabela V-B, onde:</span></font></p>]]>
11059 <![CDATA[<span style="color:black">4) A partilha das receitas relativas ao IRPJ, PIS/Pasep, CSLL, Cofins e CPP arrecadadas na forma deste Anexo ser� realizada com base nos par�metros definidos na Tabela V-B, onde:</span>]]>
11062 <![CDATA[<p class="04ParteNormativa" style="text-align: left"> <font face="Arial" size="2"> <span style="color:black">(I) = pontos percentuais da partilha destinada � CPP;</span></font></p>]]>
11064 <![CDATA[<span style="color:black">(I) = pontos percentuais da partilha destinada � CPP;</span>]]>
11065 <![CDATA[<p class="04ParteNormativa" style="text-align: left"> <font face="Arial" size="2"> <span style="color:black">(J) = pontos percentuais da partilha destinada ao IRPJ, calculados ap�s o resultado do fator (I);</span></font></p>]]>
11067 <![CDATA[<span style="color:black">(J) = pontos percentuais da partilha destinada ao IRPJ, calculados ap�s o resultado do fator (I);</span>]]>
11069 <![CDATA[<p class="04ParteNormativa" style="text-align: left"> <font face="Arial" size="2"> <span style="color:black">(K) = pontos percentuais da partilha destinada � CSLL, calculados ap�s o resultado dos fatores (I) e (J);</span></font></p>]]>
11071 <![CDATA[<span style="color:black">(K) = pontos percentuais da partilha destinada � CSLL, calculados ap�s o resultado dos fatores (I) e (J);</span>]]>
11073 <![CDATA[<p class="04ParteNormativa" style="text-align: left"> <font face="Arial" size="2"> <span style="color:black">(L) = pontos percentuais da partilha destinada � COFINS, calculados ap�s o resultado dos fatores (I), (J) e (K);</span></font></p>]]>
11075 <![CDATA[<span style="color:black">(L) = pontos percentuais da partilha destinada � COFINS, calculados ap�s o resultado dos fatores (I), (J) e (K);</span>]]>
11077 <![CDATA[<p class="04ParteNormativa" style="text-align: left"> <font face="Arial" size="2"> <span style="color:black">(M) = pontos percentuais da partilha destinada � contribui��o para o PIS/Pasep, calculados ap�s os resultados dos fatores (I), (J), (K) e (L);</span></font></p>]]>
11079 <![CDATA[<span style="color:black">(M) = pontos percentuais da partilha destinada � contribui��o para o PIS/Pasep, calculados ap�s os resultados dos fatores (I), (J), (K) e (L);</span>]]>
11082 <![CDATA[<p class="04ParteNormativa" style="text-align: left"> <font face="Arial" size="2"> <span lang="EN-US" style="color: black">(I) + (J) + (K) + (L) + (M) = 100</span></font></p>]]>
11084 <![CDATA[<span lang="EN-US" style="color: black">(I) + (J) + (K) + (L) + (M) = 100</span>]]>
11085 <![CDATA[<p class="04ParteNormativa" style="text-align: left"> <font face="Arial" size="2"> <span style="color:black">N = rela��o (r) dividida por 0,004, limitando-se o resultado a 100;</span></font></p>]]>
11087 <![CDATA[<span style="color:black">N = rela��o (r) dividida por 0,004, limitando-se o resultado a 100;</span>]]>
11089 <![CDATA[<p class="04ParteNormativa" style="text-align: left"> <font face="Arial" size="2"> <span style="color:black">P = 0,1 dividido pela rela��o (r), limitando-se o resultado a 1.</span></font></p>]]>
11091 <![CDATA[<span style="color:black">P = 0,1 dividido pela rela��o (r), limitando-se o resultado a 1.</span>]]>
11102 <![CDATA[<span style="color:black">TABELA V-B:</span>]]>
11104 <![CDATA[<table class="MsoNormalTable" border="0" cellpadding="0" style="border-collapse: collapse; margin-left: .25pt" width="950"> <thead> <tr> <td rowspan="2" style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid black; border-bottom: medium none; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">Receita Bruta em 12 meses (em R$)</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid black; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.95pt;text-align:center;text-indent: 0cm;layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">CPP</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid black; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">IRPJ</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid black; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">CSLL</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid black; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:6.8pt;text-align:center;text-indent: 0cm;layout-grid-mode:char"><font face="Arial"><span style="color:black"> COFINS</span></font></p></td> <td style="border: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:4.9pt;text-align:center;text-indent: 0cm;layout-grid-mode:char"><font face="Arial"><span style="color:black"> PIS/PASEP</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.95pt;text-align:center;text-indent: 0cm;layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">I</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">J</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent: 0cm;layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">K</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:6.8pt;text-align:center;text-indent: 0cm;layout-grid-mode:char"><font face="Arial"><span style="color:black">L</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:4.9pt;text-align:center;text-indent: 0cm;layout-grid-mode:char"><font face="Arial"><span style="color:black">M</span></font></p></td> </tr> </thead> <tbody><tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">At� 180.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.95pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">N x<br> 0,9</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,75 X<br> (100 ;- ;I)<br> X P</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,25 X<br> (100 ;- ;I)<br> X P</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:6.8pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I ;- ;J ;- ;K)</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:4.9pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">100 ;- ;I ;- ;J ;- ;K ;- ;L</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 180.000,01 a 360.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.95pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">N x<br> 0,875</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I)<br> X P</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,25 X<br> (100 ;- ;I)<br> X P</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:6.8pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I ;- ;J ;- ;K)</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:4.9pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">100 ;- ;I ;- ;J ;- ;K ;- ;L</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 360.000,01 a 540.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.95pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">N x<br> 0,85</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I)<br> X P</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,25 X<br> (100 ;- ;I)<br> X P</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:6.8pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I ;- ;J ;- ;K)</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:4.9pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">100 ;- ;I ;- ;J ;- ;K ;- ;L</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 540.000,01 a 720.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.95pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">N x<br> 0,825</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I)<br> X P</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,25 X<br> (100 ;- ;I)<br> X P</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:6.8pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I ;- ;J ;- ;K)</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:4.9pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">100 ;- ;I ;- ;J ;- ;K ;- ;L</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 720.000,01 a 900.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.95pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">N x<br> 0,8</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I)<br> X P</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,25 X<br> (100 ;- ;I)<br> X P</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:6.8pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I ;- ;J ;- ;K)</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:4.9pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">100 ;- ;I ;- ;J ;- ;K ;- ;L</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 900.000,01 a 1.080.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.95pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">N x<br> 0,775</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I)<br> X P</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,25 X<br> (100 ;- ;I)<br> X P</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:6.8pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I ;- ;J ;- ;K)</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:4.9pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">100 ;- ;I ;- ;J ;- ;K ;- ;L</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 1.080.000,01 a 1.260.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.95pt;text-align:center;text-indent:-.95pt; layout-grid-mode:char"><font face="Arial"><span style="color:black">N x<br> 0,75</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I)<br> X P</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,25 X<br> (100 ;- ;I)<br> X P</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:6.8pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I ;- ;J ;- ;K)</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:4.9pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">100 ;- ;I ;- ;J ;- ;K ;- ;L</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 1.260.000,01 a 1.440.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.95pt;text-align:center;text-indent:-.95pt; layout-grid-mode:char"><font face="Arial"><span style="color:black">N x<br> 0,725</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I)<br> X P</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,25 X<br> (100 ;- ;I)<br> X P</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:6.8pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I ;- ;J ;- ;K)</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:4.9pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">100 ;- ;I ;- ;J ;- ;K ;- ;L</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 1.440.000,01 a 1.620.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.95pt;text-align:center;text-indent:-.95pt; layout-grid-mode:char"><font face="Arial"><span style="color:black">N x<br> 0,7</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I)<br> X P</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,25 X<br> (100 ;- ;I)<br> X P</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:6.8pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I ;- ;J ;- ;K)</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:4.9pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">100 ;- ;I ;- ;J ;- ;K ;- ;L</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 1.620.000,01 a 1.800.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.95pt;text-align:center;text-indent:-.95pt; layout-grid-mode:char"><font face="Arial"><span style="color:black">N x<br> 0,675</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I)<br> X P</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,25 X<br> (100 ;- ;I)<br> X P</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:6.8pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I ;- ;J ;- ;K)</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:4.9pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">100 ;- ;I ;- ;J ;- ;K ;- ;L</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 1.800.000,01 a 1.980.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.95pt;text-align:center;text-indent:-.95pt; layout-grid-mode:char"><font face="Arial"><span style="color:black">N x<br> 0,65</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I)<br> X P</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,25 X<br> (100 ;- ;I)<br> X P</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:6.8pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I ;- ;J ;- ;K)</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:4.9pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">100 ;- ;I ;- ;J ;- ;K ;- ;L</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 1.980.000,01 a 2.160.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.95pt;text-align:center;text-indent:-.95pt; layout-grid-mode:char"><font face="Arial"><span style="color:black">N x<br> 0,625</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I)<br> X P</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,25 X<br> (100 ;- ;I)<br> X P</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:6.8pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I ;- ;J ;- ;K)</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:4.9pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">100 ;- ;I ;- ;J ;- ;K ;- ;L</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 2.160.000,01 a 2.340.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.95pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">N x<br> 0,6</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I)<br> X P</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,25 X<br> (100 ;- ;I)<br> X P</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:6.8pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I ;- ;J ;- ;K)</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:4.9pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">100 ;- ;I ;- ;J ;- ;K ;- ;L</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 2.340.000,01 a 2.520.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.95pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">N x<br> 0,575</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I)<br> X P</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,25 X<br> (100 ;- ;I)<br> X P</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:6.8pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I ;- ;J ;- ;K)</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:4.9pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">100 ;- ;I ;- ;J ;- ;K ;- ;L</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 2.520.000,01 a 2.700.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.95pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">N x<br> 0,55</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I)<br> X P</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,25 X<br> (100 ;- ;I)<br> X P</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:6.8pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I ;- ;J ;- ;K)</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:4.9pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">100 ;- ;I ;- ;J ;- ;K ;- ;L</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 2.700.000,01 a 2.880.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.95pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">N x<br> 0,525</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I)<br> X P</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,25 X<br> (100 ;- ;I)<br> X P</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:6.8pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I ;- ;J ;- ;K)</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:4.9pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">100 ;- ;I ;- ;J ;- ;K ;- ;L</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 2.880.000,01 a 3.060.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.95pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">N x<br> 0,5</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I)<br> X P</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,25 X<br> (100 ;- ;I)<br> X P</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:6.8pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I ;- ;J ;- ;K)</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:4.9pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">100 ;- ;I ;- ;J ;- ;K ;- ;L</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 3.060.000,01 a 3.240.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.95pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">N x<br> 0,475</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I)<br> X P</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,25 X<br> (100 ;- ;I)<br> X P</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:6.8pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I ;- ;J ;- ;K)</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:4.9pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">100 ;- ;I ;- ;J ;- ;K ;- ;L</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 3.240.000,01 a 3.420.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.95pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">N x<br> 0,45</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I)<br> X P</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,25 X<br> (100 ;- ;I)<br> X P</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:6.8pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I ;- ;J ;- ;K)</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:4.9pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">100 ;- ;I ;- ;J ;- ;K ;- ;L</span></font></p></td> </tr> <tr> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 3.420.000,01 a 3.600.000,00</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.95pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">N x<br> 0,425</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I)<br> X P</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,25 X<br> (100 ;- ;I)<br> X P</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:6.8pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I ;- ;J ;- ;K)</span></font></p></td> <td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:4.9pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">100 ;- ;I ;- ;J ;- ;K ;- ;L</span></font></p></td> </tr> </tbody></table>]]>
11107 <![CDATA[<td rowspan="2" style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid black; border-bottom: medium none; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">Receita Bruta em 12 meses (em R$)</span></font></p></td>]]>
11108 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">Receita Bruta em 12 meses (em R$)</span></font></p>]]>
11110 <![CDATA[<span style="color:black">Receita Bruta em 12 meses (em R$)</span>]]>
11112 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid black; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.95pt;text-align:center;text-indent: 0cm;layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">CPP</span></font></p></td>]]>
11113 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.95pt;text-align:center;text-indent: 0cm;layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">CPP</span></font></p>]]>
11116 <![CDATA[<span lang="EN-US" style="color: black">CPP</span>]]>
11117 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid black; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">IRPJ</span></font></p></td>]]>
11118 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">IRPJ</span></font></p>]]>
11121 <![CDATA[<span lang="EN-US" style="color: black">IRPJ</span>]]>
11122 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid black; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">CSLL</span></font></p></td>]]>
11123 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">CSLL</span></font></p>]]>
11126 <![CDATA[<span lang="EN-US" style="color: black">CSLL</span>]]>
11127 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid black; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:6.8pt;text-align:center;text-indent: 0cm;layout-grid-mode:char"><font face="Arial"><span style="color:black"> COFINS</span></font></p></td>]]>
11128 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:6.8pt;text-align:center;text-indent: 0cm;layout-grid-mode:char"><font face="Arial"><span style="color:black"> COFINS</span></font></p>]]>
11130 <![CDATA[<span style="color:black"> COFINS</span>]]>
11132 <![CDATA[<td style="border: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:4.9pt;text-align:center;text-indent: 0cm;layout-grid-mode:char"><font face="Arial"><span style="color:black"> PIS/PASEP</span></font></p></td>]]>
11133 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:4.9pt;text-align:center;text-indent: 0cm;layout-grid-mode:char"><font face="Arial"><span style="color:black"> PIS/PASEP</span></font></p>]]>
11135 <![CDATA[<span style="color:black"> PIS/PASEP</span>]]>
11139 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.95pt;text-align:center;text-indent: 0cm;layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">I</span></font></p></td>]]>
11140 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.95pt;text-align:center;text-indent: 0cm;layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">I</span></font></p>]]>
11143 <![CDATA[<span lang="EN-US" style="color: black">I</span>]]>
11144 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">J</span></font></p></td>]]>
11145 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">J</span></font></p>]]>
11148 <![CDATA[<span lang="EN-US" style="color: black">J</span>]]>
11149 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent: 0cm;layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">K</span></font></p></td>]]>
11150 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent: 0cm;layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">K</span></font></p>]]>
11153 <![CDATA[<span lang="EN-US" style="color: black">K</span>]]>
11154 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:6.8pt;text-align:center;text-indent: 0cm;layout-grid-mode:char"><font face="Arial"><span style="color:black">L</span></font></p></td>]]>
11155 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:6.8pt;text-align:center;text-indent: 0cm;layout-grid-mode:char"><font face="Arial"><span style="color:black">L</span></font></p>]]>
11157 <![CDATA[<span style="color:black">L</span>]]>
11158 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:4.9pt;text-align:center;text-indent: 0cm;layout-grid-mode:char"><font face="Arial"><span style="color:black">M</span></font></p></td>]]>
11159 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:4.9pt;text-align:center;text-indent: 0cm;layout-grid-mode:char"><font face="Arial"><span style="color:black">M</span></font></p>]]>
11161 <![CDATA[<span style="color:black">M</span>]]>
11165 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">At� 180.000,00</span></font></p></td>]]>
11166 <![CDATA[<p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">At� 180.000,00</span></font></p>]]>
11168 <![CDATA[<span style="color:black">At� 180.000,00</span>]]>
11169 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.95pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">N x<br> 0,9</span></font></p></td>]]>
11170 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.95pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">N x<br> 0,9</span></font></p>]]>
11172 <![CDATA[<span style="color:black">N x<br> 0,9</span>]]>
11174 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,75 X<br> (100 ;- ;I)<br> X P</span></font></p></td>]]>
11175 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">0,75 X<br> (100 ;- ;I)<br> X P</span></font></p>]]>
11177 <![CDATA[<span style="color:black">0,75 X<br> (100 ;- ;I)<br> X P</span>]]>
11180 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,25 X<br> (100 ;- ;I)<br> X P</span></font></p></td>]]>
11181 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,25 X<br> (100 ;- ;I)<br> X P</span></font></p>]]>
11184 <![CDATA[<span lang="EN-US" style="color: black">0,25 X<br> (100 ;- ;I)<br> X P</span>]]>
11187 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:6.8pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I ;- ;J ;- ;K)</span></font></p></td>]]>
11188 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:6.8pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I ;- ;J ;- ;K)</span></font></p>]]>
11191 <![CDATA[<span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I ;- ;J ;- ;K)</span>]]>
11193 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:4.9pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">100 ;- ;I ;- ;J ;- ;K ;- ;L</span></font></p></td>]]>
11194 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:4.9pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">100 ;- ;I ;- ;J ;- ;K ;- ;L</span></font></p>]]>
11197 <![CDATA[<span lang="EN-US" style="color: black">100 ;- ;I ;- ;J ;- ;K ;- ;L</span>]]>
11200 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 180.000,01 a 360.000,00</span></font></p></td>]]>
11201 <![CDATA[<p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 180.000,01 a 360.000,00</span></font></p>]]>
11203 <![CDATA[<span style="color:black">De 180.000,01 a 360.000,00</span>]]>
11205 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.95pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">N x<br> 0,875</span></font></p></td>]]>
11206 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.95pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">N x<br> 0,875</span></font></p>]]>
11208 <![CDATA[<span style="color:black">N x<br> 0,875</span>]]>
11210 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I)<br> X P</span></font></p></td>]]>
11211 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I)<br> X P</span></font></p>]]>
11214 <![CDATA[<span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I)<br> X P</span>]]>
11217 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,25 X<br> (100 ;- ;I)<br> X P</span></font></p></td>]]>
11218 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,25 X<br> (100 ;- ;I)<br> X P</span></font></p>]]>
11221 <![CDATA[<span lang="EN-US" style="color: black">0,25 X<br> (100 ;- ;I)<br> X P</span>]]>
11224 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:6.8pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I ;- ;J ;- ;K)</span></font></p></td>]]>
11225 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:6.8pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I ;- ;J ;- ;K)</span></font></p>]]>
11228 <![CDATA[<span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I ;- ;J ;- ;K)</span>]]>
11230 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:4.9pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">100 ;- ;I ;- ;J ;- ;K ;- ;L</span></font></p></td>]]>
11231 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:4.9pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">100 ;- ;I ;- ;J ;- ;K ;- ;L</span></font></p>]]>
11234 <![CDATA[<span lang="EN-US" style="color: black">100 ;- ;I ;- ;J ;- ;K ;- ;L</span>]]>
11237 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 360.000,01 a 540.000,00</span></font></p></td>]]>
11238 <![CDATA[<p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 360.000,01 a 540.000,00</span></font></p>]]>
11240 <![CDATA[<span style="color:black">De 360.000,01 a 540.000,00</span>]]>
11242 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.95pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">N x<br> 0,85</span></font></p></td>]]>
11243 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.95pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">N x<br> 0,85</span></font></p>]]>
11245 <![CDATA[<span style="color:black">N x<br> 0,85</span>]]>
11247 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I)<br> X P</span></font></p></td>]]>
11248 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I)<br> X P</span></font></p>]]>
11251 <![CDATA[<span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I)<br> X P</span>]]>
11254 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,25 X<br> (100 ;- ;I)<br> X P</span></font></p></td>]]>
11255 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,25 X<br> (100 ;- ;I)<br> X P</span></font></p>]]>
11258 <![CDATA[<span lang="EN-US" style="color: black">0,25 X<br> (100 ;- ;I)<br> X P</span>]]>
11261 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:6.8pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I ;- ;J ;- ;K)</span></font></p></td>]]>
11262 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:6.8pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I ;- ;J ;- ;K)</span></font></p>]]>
11265 <![CDATA[<span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I ;- ;J ;- ;K)</span>]]>
11267 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:4.9pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">100 ;- ;I ;- ;J ;- ;K ;- ;L</span></font></p></td>]]>
11268 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:4.9pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">100 ;- ;I ;- ;J ;- ;K ;- ;L</span></font></p>]]>
11271 <![CDATA[<span lang="EN-US" style="color: black">100 ;- ;I ;- ;J ;- ;K ;- ;L</span>]]>
11274 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 540.000,01 a 720.000,00</span></font></p></td>]]>
11275 <![CDATA[<p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 540.000,01 a 720.000,00</span></font></p>]]>
11277 <![CDATA[<span style="color:black">De 540.000,01 a 720.000,00</span>]]>
11279 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.95pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">N x<br> 0,825</span></font></p></td>]]>
11280 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.95pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">N x<br> 0,825</span></font></p>]]>
11282 <![CDATA[<span style="color:black">N x<br> 0,825</span>]]>
11284 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I)<br> X P</span></font></p></td>]]>
11285 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:0cm;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I)<br> X P</span></font></p>]]>
11288 <![CDATA[<span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I)<br> X P</span>]]>
11291 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,25 X<br> (100 ;- ;I)<br> X P</span></font></p></td>]]>
11292 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,25 X<br> (100 ;- ;I)<br> X P</span></font></p>]]>
11295 <![CDATA[<span lang="EN-US" style="color: black">0,25 X<br> (100 ;- ;I)<br> X P</span>]]>
11298 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:6.8pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I ;- ;J ;- ;K)</span></font></p></td>]]>
11299 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:6.8pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I ;- ;J ;- ;K)</span></font></p>]]>
11302 <![CDATA[<span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I ;- ;J ;- ;K)</span>]]>
11304 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:4.9pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">100 ;- ;I ;- ;J ;- ;K ;- ;L</span></font></p></td>]]>
11305 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:4.9pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">100 ;- ;I ;- ;J ;- ;K ;- ;L</span></font></p>]]>
11308 <![CDATA[<span lang="EN-US" style="color: black">100 ;- ;I ;- ;J ;- ;K ;- ;L</span>]]>
11311 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 720.000,01 a 900.000,00</span></font></p></td>]]>
11312 <![CDATA[<p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 720.000,01 a 900.000,00</span></font></p>]]>
11314 <![CDATA[<span style="color:black">De 720.000,01 a 900.000,00</span>]]>
11316 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.95pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">N x<br> 0,8</span></font></p></td>]]>
11317 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.95pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">N x<br> 0,8</span></font></p>]]>
11319 <![CDATA[<span style="color:black">N x<br> 0,8</span>]]>
11321 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I)<br> X P</span></font></p></td>]]>
11322 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I)<br> X P</span></font></p>]]>
11325 <![CDATA[<span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I)<br> X P</span>]]>
11328 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,25 X<br> (100 ;- ;I)<br> X P</span></font></p></td>]]>
11329 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,25 X<br> (100 ;- ;I)<br> X P</span></font></p>]]>
11332 <![CDATA[<span lang="EN-US" style="color: black">0,25 X<br> (100 ;- ;I)<br> X P</span>]]>
11335 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:6.8pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I ;- ;J ;- ;K)</span></font></p></td>]]>
11336 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:6.8pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I ;- ;J ;- ;K)</span></font></p>]]>
11339 <![CDATA[<span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I ;- ;J ;- ;K)</span>]]>
11341 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:4.9pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">100 ;- ;I ;- ;J ;- ;K ;- ;L</span></font></p></td>]]>
11342 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:4.9pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">100 ;- ;I ;- ;J ;- ;K ;- ;L</span></font></p>]]>
11345 <![CDATA[<span lang="EN-US" style="color: black">100 ;- ;I ;- ;J ;- ;K ;- ;L</span>]]>
11348 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 900.000,01 a 1.080.000,00</span></font></p></td>]]>
11349 <![CDATA[<p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 900.000,01 a 1.080.000,00</span></font></p>]]>
11351 <![CDATA[<span style="color:black">De 900.000,01 a 1.080.000,00</span>]]>
11353 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.95pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">N x<br> 0,775</span></font></p></td>]]>
11354 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.95pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">N x<br> 0,775</span></font></p>]]>
11356 <![CDATA[<span style="color:black">N x<br> 0,775</span>]]>
11358 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I)<br> X P</span></font></p></td>]]>
11359 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I)<br> X P</span></font></p>]]>
11362 <![CDATA[<span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I)<br> X P</span>]]>
11365 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,25 X<br> (100 ;- ;I)<br> X P</span></font></p></td>]]>
11366 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,25 X<br> (100 ;- ;I)<br> X P</span></font></p>]]>
11369 <![CDATA[<span lang="EN-US" style="color: black">0,25 X<br> (100 ;- ;I)<br> X P</span>]]>
11372 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:6.8pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I ;- ;J ;- ;K)</span></font></p></td>]]>
11373 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:6.8pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I ;- ;J ;- ;K)</span></font></p>]]>
11376 <![CDATA[<span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I ;- ;J ;- ;K)</span>]]>
11378 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:4.9pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">100 ;- ;I ;- ;J ;- ;K ;- ;L</span></font></p></td>]]>
11379 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:4.9pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">100 ;- ;I ;- ;J ;- ;K ;- ;L</span></font></p>]]>
11382 <![CDATA[<span lang="EN-US" style="color: black">100 ;- ;I ;- ;J ;- ;K ;- ;L</span>]]>
11385 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 1.080.000,01 a 1.260.000,00</span></font></p></td>]]>
11386 <![CDATA[<p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 1.080.000,01 a 1.260.000,00</span></font></p>]]>
11388 <![CDATA[<span style="color:black">De 1.080.000,01 a 1.260.000,00</span>]]>
11390 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.95pt;text-align:center;text-indent:-.95pt; layout-grid-mode:char"><font face="Arial"><span style="color:black">N x<br> 0,75</span></font></p></td>]]>
11391 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.95pt;text-align:center;text-indent:-.95pt; layout-grid-mode:char"><font face="Arial"><span style="color:black">N x<br> 0,75</span></font></p>]]>
11393 <![CDATA[<span style="color:black">N x<br> 0,75</span>]]>
11395 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I)<br> X P</span></font></p></td>]]>
11396 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I)<br> X P</span></font></p>]]>
11399 <![CDATA[<span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I)<br> X P</span>]]>
11402 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,25 X<br> (100 ;- ;I)<br> X P</span></font></p></td>]]>
11403 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,25 X<br> (100 ;- ;I)<br> X P</span></font></p>]]>
11406 <![CDATA[<span lang="EN-US" style="color: black">0,25 X<br> (100 ;- ;I)<br> X P</span>]]>
11409 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:6.8pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I ;- ;J ;- ;K)</span></font></p></td>]]>
11410 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:6.8pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I ;- ;J ;- ;K)</span></font></p>]]>
11413 <![CDATA[<span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I ;- ;J ;- ;K)</span>]]>
11415 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:4.9pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">100 ;- ;I ;- ;J ;- ;K ;- ;L</span></font></p></td>]]>
11416 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:4.9pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">100 ;- ;I ;- ;J ;- ;K ;- ;L</span></font></p>]]>
11419 <![CDATA[<span lang="EN-US" style="color: black">100 ;- ;I ;- ;J ;- ;K ;- ;L</span>]]>
11422 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 1.260.000,01 a 1.440.000,00</span></font></p></td>]]>
11423 <![CDATA[<p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 1.260.000,01 a 1.440.000,00</span></font></p>]]>
11425 <![CDATA[<span style="color:black">De 1.260.000,01 a 1.440.000,00</span>]]>
11427 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.95pt;text-align:center;text-indent:-.95pt; layout-grid-mode:char"><font face="Arial"><span style="color:black">N x<br> 0,725</span></font></p></td>]]>
11428 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.95pt;text-align:center;text-indent:-.95pt; layout-grid-mode:char"><font face="Arial"><span style="color:black">N x<br> 0,725</span></font></p>]]>
11430 <![CDATA[<span style="color:black">N x<br> 0,725</span>]]>
11432 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I)<br> X P</span></font></p></td>]]>
11433 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I)<br> X P</span></font></p>]]>
11436 <![CDATA[<span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I)<br> X P</span>]]>
11439 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,25 X<br> (100 ;- ;I)<br> X P</span></font></p></td>]]>
11440 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,25 X<br> (100 ;- ;I)<br> X P</span></font></p>]]>
11443 <![CDATA[<span lang="EN-US" style="color: black">0,25 X<br> (100 ;- ;I)<br> X P</span>]]>
11446 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:6.8pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I ;- ;J ;- ;K)</span></font></p></td>]]>
11447 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:6.8pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I ;- ;J ;- ;K)</span></font></p>]]>
11450 <![CDATA[<span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I ;- ;J ;- ;K)</span>]]>
11452 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:4.9pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">100 ;- ;I ;- ;J ;- ;K ;- ;L</span></font></p></td>]]>
11453 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:4.9pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">100 ;- ;I ;- ;J ;- ;K ;- ;L</span></font></p>]]>
11456 <![CDATA[<span lang="EN-US" style="color: black">100 ;- ;I ;- ;J ;- ;K ;- ;L</span>]]>
11459 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 1.440.000,01 a 1.620.000,00</span></font></p></td>]]>
11460 <![CDATA[<p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 1.440.000,01 a 1.620.000,00</span></font></p>]]>
11462 <![CDATA[<span style="color:black">De 1.440.000,01 a 1.620.000,00</span>]]>
11464 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.95pt;text-align:center;text-indent:-.95pt; layout-grid-mode:char"><font face="Arial"><span style="color:black">N x<br> 0,7</span></font></p></td>]]>
11465 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.95pt;text-align:center;text-indent:-.95pt; layout-grid-mode:char"><font face="Arial"><span style="color:black">N x<br> 0,7</span></font></p>]]>
11467 <![CDATA[<span style="color:black">N x<br> 0,7</span>]]>
11469 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I)<br> X P</span></font></p></td>]]>
11470 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I)<br> X P</span></font></p>]]>
11473 <![CDATA[<span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I)<br> X P</span>]]>
11476 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,25 X<br> (100 ;- ;I)<br> X P</span></font></p></td>]]>
11477 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,25 X<br> (100 ;- ;I)<br> X P</span></font></p>]]>
11480 <![CDATA[<span lang="EN-US" style="color: black">0,25 X<br> (100 ;- ;I)<br> X P</span>]]>
11483 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:6.8pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I ;- ;J ;- ;K)</span></font></p></td>]]>
11484 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:6.8pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I ;- ;J ;- ;K)</span></font></p>]]>
11487 <![CDATA[<span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I ;- ;J ;- ;K)</span>]]>
11489 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:4.9pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">100 ;- ;I ;- ;J ;- ;K ;- ;L</span></font></p></td>]]>
11490 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:4.9pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">100 ;- ;I ;- ;J ;- ;K ;- ;L</span></font></p>]]>
11493 <![CDATA[<span lang="EN-US" style="color: black">100 ;- ;I ;- ;J ;- ;K ;- ;L</span>]]>
11496 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 1.620.000,01 a 1.800.000,00</span></font></p></td>]]>
11497 <![CDATA[<p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 1.620.000,01 a 1.800.000,00</span></font></p>]]>
11499 <![CDATA[<span style="color:black">De 1.620.000,01 a 1.800.000,00</span>]]>
11501 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.95pt;text-align:center;text-indent:-.95pt; layout-grid-mode:char"><font face="Arial"><span style="color:black">N x<br> 0,675</span></font></p></td>]]>
11502 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.95pt;text-align:center;text-indent:-.95pt; layout-grid-mode:char"><font face="Arial"><span style="color:black">N x<br> 0,675</span></font></p>]]>
11504 <![CDATA[<span style="color:black">N x<br> 0,675</span>]]>
11506 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I)<br> X P</span></font></p></td>]]>
11507 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I)<br> X P</span></font></p>]]>
11510 <![CDATA[<span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I)<br> X P</span>]]>
11513 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,25 X<br> (100 ;- ;I)<br> X P</span></font></p></td>]]>
11514 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,25 X<br> (100 ;- ;I)<br> X P</span></font></p>]]>
11517 <![CDATA[<span lang="EN-US" style="color: black">0,25 X<br> (100 ;- ;I)<br> X P</span>]]>
11520 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:6.8pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I ;- ;J ;- ;K)</span></font></p></td>]]>
11521 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:6.8pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I ;- ;J ;- ;K)</span></font></p>]]>
11524 <![CDATA[<span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I ;- ;J ;- ;K)</span>]]>
11526 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:4.9pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">100 ;- ;I ;- ;J ;- ;K ;- ;L</span></font></p></td>]]>
11527 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:4.9pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">100 ;- ;I ;- ;J ;- ;K ;- ;L</span></font></p>]]>
11530 <![CDATA[<span lang="EN-US" style="color: black">100 ;- ;I ;- ;J ;- ;K ;- ;L</span>]]>
11533 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 1.800.000,01 a 1.980.000,00</span></font></p></td>]]>
11534 <![CDATA[<p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 1.800.000,01 a 1.980.000,00</span></font></p>]]>
11536 <![CDATA[<span style="color:black">De 1.800.000,01 a 1.980.000,00</span>]]>
11538 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.95pt;text-align:center;text-indent:-.95pt; layout-grid-mode:char"><font face="Arial"><span style="color:black">N x<br> 0,65</span></font></p></td>]]>
11539 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.95pt;text-align:center;text-indent:-.95pt; layout-grid-mode:char"><font face="Arial"><span style="color:black">N x<br> 0,65</span></font></p>]]>
11541 <![CDATA[<span style="color:black">N x<br> 0,65</span>]]>
11543 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I)<br> X P</span></font></p></td>]]>
11544 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I)<br> X P</span></font></p>]]>
11547 <![CDATA[<span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I)<br> X P</span>]]>
11550 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,25 X<br> (100 ;- ;I)<br> X P</span></font></p></td>]]>
11551 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,25 X<br> (100 ;- ;I)<br> X P</span></font></p>]]>
11554 <![CDATA[<span lang="EN-US" style="color: black">0,25 X<br> (100 ;- ;I)<br> X P</span>]]>
11557 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:6.8pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I ;- ;J ;- ;K)</span></font></p></td>]]>
11558 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:6.8pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I ;- ;J ;- ;K)</span></font></p>]]>
11561 <![CDATA[<span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I ;- ;J ;- ;K)</span>]]>
11563 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:4.9pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">100 ;- ;I ;- ;J ;- ;K ;- ;L</span></font></p></td>]]>
11564 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:4.9pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">100 ;- ;I ;- ;J ;- ;K ;- ;L</span></font></p>]]>
11567 <![CDATA[<span lang="EN-US" style="color: black">100 ;- ;I ;- ;J ;- ;K ;- ;L</span>]]>
11570 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 1.980.000,01 a 2.160.000,00</span></font></p></td>]]>
11571 <![CDATA[<p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 1.980.000,01 a 2.160.000,00</span></font></p>]]>
11573 <![CDATA[<span style="color:black">De 1.980.000,01 a 2.160.000,00</span>]]>
11575 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.95pt;text-align:center;text-indent:-.95pt; layout-grid-mode:char"><font face="Arial"><span style="color:black">N x<br> 0,625</span></font></p></td>]]>
11576 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.95pt;text-align:center;text-indent:-.95pt; layout-grid-mode:char"><font face="Arial"><span style="color:black">N x<br> 0,625</span></font></p>]]>
11578 <![CDATA[<span style="color:black">N x<br> 0,625</span>]]>
11580 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I)<br> X P</span></font></p></td>]]>
11581 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I)<br> X P</span></font></p>]]>
11584 <![CDATA[<span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I)<br> X P</span>]]>
11587 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,25 X<br> (100 ;- ;I)<br> X P</span></font></p></td>]]>
11588 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,25 X<br> (100 ;- ;I)<br> X P</span></font></p>]]>
11591 <![CDATA[<span lang="EN-US" style="color: black">0,25 X<br> (100 ;- ;I)<br> X P</span>]]>
11594 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:6.8pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I ;- ;J ;- ;K)</span></font></p></td>]]>
11595 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:6.8pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I ;- ;J ;- ;K)</span></font></p>]]>
11598 <![CDATA[<span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I ;- ;J ;- ;K)</span>]]>
11600 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:4.9pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">100 ;- ;I ;- ;J ;- ;K ;- ;L</span></font></p></td>]]>
11601 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:4.9pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">100 ;- ;I ;- ;J ;- ;K ;- ;L</span></font></p>]]>
11604 <![CDATA[<span lang="EN-US" style="color: black">100 ;- ;I ;- ;J ;- ;K ;- ;L</span>]]>
11607 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 2.160.000,01 a 2.340.000,00</span></font></p></td>]]>
11608 <![CDATA[<p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 2.160.000,01 a 2.340.000,00</span></font></p>]]>
11610 <![CDATA[<span style="color:black">De 2.160.000,01 a 2.340.000,00</span>]]>
11612 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.95pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">N x<br> 0,6</span></font></p></td>]]>
11613 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.95pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">N x<br> 0,6</span></font></p>]]>
11615 <![CDATA[<span style="color:black">N x<br> 0,6</span>]]>
11617 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I)<br> X P</span></font></p></td>]]>
11618 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I)<br> X P</span></font></p>]]>
11621 <![CDATA[<span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I)<br> X P</span>]]>
11624 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,25 X<br> (100 ;- ;I)<br> X P</span></font></p></td>]]>
11625 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,25 X<br> (100 ;- ;I)<br> X P</span></font></p>]]>
11628 <![CDATA[<span lang="EN-US" style="color: black">0,25 X<br> (100 ;- ;I)<br> X P</span>]]>
11631 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:6.8pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I ;- ;J ;- ;K)</span></font></p></td>]]>
11632 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:6.8pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I ;- ;J ;- ;K)</span></font></p>]]>
11635 <![CDATA[<span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I ;- ;J ;- ;K)</span>]]>
11637 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:4.9pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">100 ;- ;I ;- ;J ;- ;K ;- ;L</span></font></p></td>]]>
11638 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:4.9pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">100 ;- ;I ;- ;J ;- ;K ;- ;L</span></font></p>]]>
11641 <![CDATA[<span lang="EN-US" style="color: black">100 ;- ;I ;- ;J ;- ;K ;- ;L</span>]]>
11644 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 2.340.000,01 a 2.520.000,00</span></font></p></td>]]>
11645 <![CDATA[<p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 2.340.000,01 a 2.520.000,00</span></font></p>]]>
11647 <![CDATA[<span style="color:black">De 2.340.000,01 a 2.520.000,00</span>]]>
11649 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.95pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">N x<br> 0,575</span></font></p></td>]]>
11650 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.95pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">N x<br> 0,575</span></font></p>]]>
11652 <![CDATA[<span style="color:black">N x<br> 0,575</span>]]>
11654 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I)<br> X P</span></font></p></td>]]>
11655 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I)<br> X P</span></font></p>]]>
11658 <![CDATA[<span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I)<br> X P</span>]]>
11661 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,25 X<br> (100 ;- ;I)<br> X P</span></font></p></td>]]>
11662 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,25 X<br> (100 ;- ;I)<br> X P</span></font></p>]]>
11665 <![CDATA[<span lang="EN-US" style="color: black">0,25 X<br> (100 ;- ;I)<br> X P</span>]]>
11668 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:6.8pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I ;- ;J ;- ;K)</span></font></p></td>]]>
11669 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:6.8pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I ;- ;J ;- ;K)</span></font></p>]]>
11672 <![CDATA[<span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I ;- ;J ;- ;K)</span>]]>
11674 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:4.9pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">100 ;- ;I ;- ;J ;- ;K ;- ;L</span></font></p></td>]]>
11675 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:4.9pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">100 ;- ;I ;- ;J ;- ;K ;- ;L</span></font></p>]]>
11678 <![CDATA[<span lang="EN-US" style="color: black">100 ;- ;I ;- ;J ;- ;K ;- ;L</span>]]>
11681 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 2.520.000,01 a 2.700.000,00</span></font></p></td>]]>
11682 <![CDATA[<p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 2.520.000,01 a 2.700.000,00</span></font></p>]]>
11684 <![CDATA[<span style="color:black">De 2.520.000,01 a 2.700.000,00</span>]]>
11686 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.95pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">N x<br> 0,55</span></font></p></td>]]>
11687 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.95pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">N x<br> 0,55</span></font></p>]]>
11689 <![CDATA[<span style="color:black">N x<br> 0,55</span>]]>
11691 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I)<br> X P</span></font></p></td>]]>
11692 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I)<br> X P</span></font></p>]]>
11695 <![CDATA[<span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I)<br> X P</span>]]>
11698 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,25 X<br> (100 ;- ;I)<br> X P</span></font></p></td>]]>
11699 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,25 X<br> (100 ;- ;I)<br> X P</span></font></p>]]>
11702 <![CDATA[<span lang="EN-US" style="color: black">0,25 X<br> (100 ;- ;I)<br> X P</span>]]>
11705 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:6.8pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I ;- ;J ;- ;K)</span></font></p></td>]]>
11706 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:6.8pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I ;- ;J ;- ;K)</span></font></p>]]>
11709 <![CDATA[<span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I ;- ;J ;- ;K)</span>]]>
11711 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:4.9pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">100 ;- ;I ;- ;J ;- ;K ;- ;L</span></font></p></td>]]>
11712 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:4.9pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">100 ;- ;I ;- ;J ;- ;K ;- ;L</span></font></p>]]>
11715 <![CDATA[<span lang="EN-US" style="color: black">100 ;- ;I ;- ;J ;- ;K ;- ;L</span>]]>
11718 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 2.700.000,01 a 2.880.000,00</span></font></p></td>]]>
11719 <![CDATA[<p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 2.700.000,01 a 2.880.000,00</span></font></p>]]>
11721 <![CDATA[<span style="color:black">De 2.700.000,01 a 2.880.000,00</span>]]>
11723 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.95pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">N x<br> 0,525</span></font></p></td>]]>
11724 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.95pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">N x<br> 0,525</span></font></p>]]>
11726 <![CDATA[<span style="color:black">N x<br> 0,525</span>]]>
11728 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I)<br> X P</span></font></p></td>]]>
11729 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I)<br> X P</span></font></p>]]>
11732 <![CDATA[<span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I)<br> X P</span>]]>
11735 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,25 X<br> (100 ;- ;I)<br> X P</span></font></p></td>]]>
11736 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,25 X<br> (100 ;- ;I)<br> X P</span></font></p>]]>
11739 <![CDATA[<span lang="EN-US" style="color: black">0,25 X<br> (100 ;- ;I)<br> X P</span>]]>
11742 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:6.8pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I ;- ;J ;- ;K)</span></font></p></td>]]>
11743 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:6.8pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I ;- ;J ;- ;K)</span></font></p>]]>
11746 <![CDATA[<span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I ;- ;J ;- ;K)</span>]]>
11748 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:4.9pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">100 ;- ;I ;- ;J ;- ;K ;- ;L</span></font></p></td>]]>
11749 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:4.9pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">100 ;- ;I ;- ;J ;- ;K ;- ;L</span></font></p>]]>
11752 <![CDATA[<span lang="EN-US" style="color: black">100 ;- ;I ;- ;J ;- ;K ;- ;L</span>]]>
11755 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 2.880.000,01 a 3.060.000,00</span></font></p></td>]]>
11756 <![CDATA[<p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 2.880.000,01 a 3.060.000,00</span></font></p>]]>
11758 <![CDATA[<span style="color:black">De 2.880.000,01 a 3.060.000,00</span>]]>
11760 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.95pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">N x<br> 0,5</span></font></p></td>]]>
11761 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.95pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">N x<br> 0,5</span></font></p>]]>
11763 <![CDATA[<span style="color:black">N x<br> 0,5</span>]]>
11765 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I)<br> X P</span></font></p></td>]]>
11766 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I)<br> X P</span></font></p>]]>
11769 <![CDATA[<span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I)<br> X P</span>]]>
11772 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,25 X<br> (100 ;- ;I)<br> X P</span></font></p></td>]]>
11773 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,25 X<br> (100 ;- ;I)<br> X P</span></font></p>]]>
11776 <![CDATA[<span lang="EN-US" style="color: black">0,25 X<br> (100 ;- ;I)<br> X P</span>]]>
11779 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:6.8pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I ;- ;J ;- ;K)</span></font></p></td>]]>
11780 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:6.8pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I ;- ;J ;- ;K)</span></font></p>]]>
11783 <![CDATA[<span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I ;- ;J ;- ;K)</span>]]>
11785 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:4.9pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">100 ;- ;I ;- ;J ;- ;K ;- ;L</span></font></p></td>]]>
11786 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:4.9pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">100 ;- ;I ;- ;J ;- ;K ;- ;L</span></font></p>]]>
11789 <![CDATA[<span lang="EN-US" style="color: black">100 ;- ;I ;- ;J ;- ;K ;- ;L</span>]]>
11792 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 3.060.000,01 a 3.240.000,00</span></font></p></td>]]>
11793 <![CDATA[<p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 3.060.000,01 a 3.240.000,00</span></font></p>]]>
11795 <![CDATA[<span style="color:black">De 3.060.000,01 a 3.240.000,00</span>]]>
11797 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.95pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">N x<br> 0,475</span></font></p></td>]]>
11798 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.95pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">N x<br> 0,475</span></font></p>]]>
11800 <![CDATA[<span style="color:black">N x<br> 0,475</span>]]>
11802 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I)<br> X P</span></font></p></td>]]>
11803 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I)<br> X P</span></font></p>]]>
11806 <![CDATA[<span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I)<br> X P</span>]]>
11809 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,25 X<br> (100 ;- ;I)<br> X P</span></font></p></td>]]>
11810 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,25 X<br> (100 ;- ;I)<br> X P</span></font></p>]]>
11813 <![CDATA[<span lang="EN-US" style="color: black">0,25 X<br> (100 ;- ;I)<br> X P</span>]]>
11816 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:6.8pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I ;- ;J ;- ;K)</span></font></p></td>]]>
11817 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:6.8pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I ;- ;J ;- ;K)</span></font></p>]]>
11820 <![CDATA[<span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I ;- ;J ;- ;K)</span>]]>
11822 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:4.9pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">100 ;- ;I ;- ;J ;- ;K ;- ;L</span></font></p></td>]]>
11823 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:4.9pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">100 ;- ;I ;- ;J ;- ;K ;- ;L</span></font></p>]]>
11826 <![CDATA[<span lang="EN-US" style="color: black">100 ;- ;I ;- ;J ;- ;K ;- ;L</span>]]>
11829 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 3.240.000,01 a 3.420.000,00</span></font></p></td>]]>
11830 <![CDATA[<p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 3.240.000,01 a 3.420.000,00</span></font></p>]]>
11832 <![CDATA[<span style="color:black">De 3.240.000,01 a 3.420.000,00</span>]]>
11834 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.95pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">N x<br> 0,45</span></font></p></td>]]>
11835 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.95pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">N x<br> 0,45</span></font></p>]]>
11837 <![CDATA[<span style="color:black">N x<br> 0,45</span>]]>
11839 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I)<br> X P</span></font></p></td>]]>
11840 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I)<br> X P</span></font></p>]]>
11843 <![CDATA[<span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I)<br> X P</span>]]>
11846 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,25 X<br> (100 ;- ;I)<br> X P</span></font></p></td>]]>
11847 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,25 X<br> (100 ;- ;I)<br> X P</span></font></p>]]>
11850 <![CDATA[<span lang="EN-US" style="color: black">0,25 X<br> (100 ;- ;I)<br> X P</span>]]>
11853 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:6.8pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I ;- ;J ;- ;K)</span></font></p></td>]]>
11854 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:6.8pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I ;- ;J ;- ;K)</span></font></p>]]>
11857 <![CDATA[<span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I ;- ;J ;- ;K)</span>]]>
11859 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:4.9pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">100 ;- ;I ;- ;J ;- ;K ;- ;L</span></font></p></td>]]>
11860 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:4.9pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">100 ;- ;I ;- ;J ;- ;K ;- ;L</span></font></p>]]>
11863 <![CDATA[<span lang="EN-US" style="color: black">100 ;- ;I ;- ;J ;- ;K ;- ;L</span>]]>
11866 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 3.420.000,01 a 3.600.000,00</span></font></p></td>]]>
11867 <![CDATA[<p class="04ParteNormativa" style="margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-indent:0cm;layout-grid-mode:char"> <font face="Arial"><span style="color:black">De 3.420.000,01 a 3.600.000,00</span></font></p>]]>
11869 <![CDATA[<span style="color:black">De 3.420.000,01 a 3.600.000,00</span>]]>
11871 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.95pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">N x<br> 0,425</span></font></p></td>]]>
11872 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:.95pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"><span style="color:black">N x<br> 0,425</span></font></p>]]>
11874 <![CDATA[<span style="color:black">N x<br> 0,425</span>]]>
11876 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I)<br> X P</span></font></p></td>]]>
11877 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I)<br> X P</span></font></p>]]>
11880 <![CDATA[<span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I)<br> X P</span>]]>
11883 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,25 X<br> (100 ;- ;I)<br> X P</span></font></p></td>]]>
11884 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:7.1pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,25 X<br> (100 ;- ;I)<br> X P</span></font></p>]]>
11887 <![CDATA[<span lang="EN-US" style="color: black">0,25 X<br> (100 ;- ;I)<br> X P</span>]]>
11890 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:6.8pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I ;- ;J ;- ;K)</span></font></p></td>]]>
11891 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:6.8pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I ;- ;J ;- ;K)</span></font></p>]]>
11894 <![CDATA[<span lang="EN-US" style="color: black">0,75 X<br> (100 ;- ;I ;- ;J ;- ;K)</span>]]>
11896 <![CDATA[<td style="border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding: 0cm"> <p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:4.9pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">100 ;- ;I ;- ;J ;- ;K ;- ;L</span></font></p></td>]]>
11897 <![CDATA[<p class="04ParteNormativa" align="center" style="margin-top:3.0pt;margin-right: 0cm;margin-bottom:3.0pt;margin-left:4.9pt;text-align:center;text-indent:0cm; layout-grid-mode:char"><font face="Arial"> <span lang="EN-US" style="color: black">100 ;- ;I ;- ;J ;- ;K ;- ;L</span></font></p>]]>
11900 <![CDATA[<span lang="EN-US" style="color: black">100 ;- ;I ;- ;J ;- ;K ;- ;L</span>]]>
11904 <![CDATA[<p align="center" style="text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"><a name="anexovi"> </a>ANEXO VI</font></span></p>]]>
11905 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"><a name="anexovi"> </a>ANEXO VI</font></span>]]>
11907 <![CDATA[<p align="center" style="text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2"> ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art3">(Inclu�do pela Lei Complementar n� 147, de 2014)</a> ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span></p>]]>
11908 <![CDATA[<span style="font-family: Arial; color: black"><font size="2"> ; ; ; ; ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art3">(Inclu�do pela Lei Complementar n� 147, de 2014)</a> ; ; ; <a href="http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp147.htm#art15i">(Produ��o de efeito)</a></font></span>]]>
11911 <![CDATA[<p align="center" style="text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2">(Vig�ncia: 1<u><sup>o</sup></u> de janeiro de 2015) ;</font></span></p>]]>
11912 <![CDATA[<span style="font-family: Arial; color: black"><font size="2">(Vig�ncia: 1<u><sup>o</sup></u> de janeiro de 2015) ;</font></span>]]>
11918 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2">Al�quotas e Partilha do Simples Nacional - Receitas decorrentes da presta��o de servi�os relacionados no � 5<u><sup>o</sup></u>-I do art. 18 desta Lei Complementar.</font></span></p>]]>
11919 <![CDATA[<span style="font-family: Arial; color: black"><font size="2">Al�quotas e Partilha do Simples Nacional - Receitas decorrentes da presta��o de servi�os relacionados no � 5<u><sup>o</sup></u>-I do art. 18 desta Lei Complementar.</font></span>]]>
11922 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2">1) Ser� apurada a rela��o (r) conforme abaixo: ;</font></span></p>]]>
11923 <![CDATA[<span style="font-family: Arial; color: black"><font size="2">1) Ser� apurada a rela��o (r) conforme abaixo: ;</font></span>]]>
11925 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2">(r) = </font><u><font size="2">Folha de Sal�rios inclu�dos encargos (em 12 meses)</font></u></span></p>]]>
11926 <![CDATA[<span style="font-family: Arial; color: black"><font size="2">(r) = </font><u><font size="2">Folha de Sal�rios inclu�dos encargos (em 12 meses)</font></u></span>]]>
11928 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2">Receita Bruta (em 12 meses)</font></span></p>]]>
11929 <![CDATA[<span style="font-family: Arial; color: black"><font size="2">Receita Bruta (em 12 meses)</font></span>]]>
11931 <![CDATA[<p style="text-align: justify; text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <span style="font-family: Arial; color: black"><font size="2">2) A partilha das receitas relativas ao IRPJ, PIS/Pasep, CSLL, Cofins e CPP arrecadadas na forma deste Anexo ser� realizada com base nos par�metros definidos na Tabela V-B do Anexo V desta Lei Complementar.</font></span></p>]]>
11932 <![CDATA[<span style="font-family: Arial; color: black"><font size="2">2) A partilha das receitas relativas ao IRPJ, PIS/Pasep, CSLL, Cofins e CPP arrecadadas na forma deste Anexo ser� realizada com base nos par�metros definidos na Tabela V-B do Anexo V desta Lei Complementar.</font></span>]]>
11936 <![CDATA[<p align="justify" style="text-indent: 38px; margin-top: 20px; margin-bottom: 20px"> <font face="Arial" size="2"><span style="color: black">3) Independentemente do resultado da rela��o (r), as al�quotas do Simples Nacional corresponder�o ao seguinte:</span></font></p>]]>
11937 <![CDATA[<span style="color: black">3) Independentemente do resultado da rela��o (r), as al�quotas do Simples Nacional corresponder�o ao seguinte:</span>]]>
11944 <![CDATA[<p align="center" style="margin-left:0cm;text-align:center; text-indent:0cm"><font face="Arial" size="2"><span style="color:black">TABELA VI</span><span style="color: black"> ;</span></font></p>]]>
11945 <![CDATA[<span style="color:black">TABELA VI</span>]]>
11945 <![CDATA[<span style="color: black"> ;</span>]]>
11947 <![CDATA[<table class="MsoNormalTable" border="1" cellspacing="0" cellpadding="0" width="454" style="width: 950px; border-collapse: collapse; border: medium none"> <tbody><tr> <td width="187" valign="top" style="width: 140.1pt; border: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">Receita Bruta em 12 meses (em R$)</span></font></p></td> <td width="76" valign="top" style="width: 2.0cm; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: 1.0pt solid windowtext; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">Al�quota</span></font></p></td> <td width="123" valign="top" style="width: 92.1pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: 1.0pt solid windowtext; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">IRPJ, PIS/Pasep, CSLL, Cofins ; e CPP</span></font></p></td> <td width="68" valign="top" style="width: 51.3pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: 1.0pt solid windowtext; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">ISS</span></font></p></td> </tr> <tr> <td width="187" valign="top" style="width: 140.1pt; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm" align="justify"> <p style="text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">At� 180.000,00</span></font></p></td> <td width="76" valign="top" style="width: 2.0cm; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">16,93%</span></font></p></td> <td width="123" valign="top" style="width: 92.1pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">14,93%</span></font></p></td> <td width="68" valign="top" style="width: 51.3pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">2,00%</span></font></p></td> </tr> <tr> <td width="187" valign="top" style="width: 140.1pt; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm" align="justify"> <p style="text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">De 180.000,01 a 360.000,00</span></font></p></td> <td width="76" valign="top" style="width: 2.0cm; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">17,72%</span></font></p></td> <td width="123" valign="top" style="width: 92.1pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">14,93%</span></font></p></td> <td width="68" valign="top" style="width: 51.3pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">2,79%</span></font></p></td> </tr> <tr> <td width="187" valign="top" style="width: 140.1pt; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm" align="justify"> <p style="text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">De 360.000,01 a 540.000,00</span></font></p></td> <td width="76" valign="top" style="width: 2.0cm; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">18,43%</span></font></p></td> <td width="123" valign="top" style="width: 92.1pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">14,93%</span></font></p></td> <td width="68" valign="top" style="width: 51.3pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">3,50%</span></font></p></td> </tr> <tr> <td width="187" valign="top" style="width: 140.1pt; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm" align="justify"> <p style="text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">De 540.000,01 a 720.000,00</span></font></p></td> <td width="76" valign="top" style="width: 2.0cm; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">18,77%</span></font></p></td> <td width="123" valign="top" style="width: 92.1pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">14,93%</span></font></p></td> <td width="68" valign="top" style="width: 51.3pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">3,84%</span></font></p></td> </tr> <tr> <td width="187" valign="top" style="width: 140.1pt; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm" align="justify"> <p style="text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">De 720.000,01 a 900.000,00</span></font></p></td> <td width="76" valign="top" style="width: 2.0cm; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">19,04%</span></font></p></td> <td width="123" valign="top" style="width: 92.1pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">15,17%</span></font></p></td> <td width="68" valign="top" style="width: 51.3pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">3,87%</span></font></p></td> </tr> <tr> <td width="187" valign="top" style="width: 140.1pt; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm" align="justify"> <p style="text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">De 900.000,01 a 1.080.000,00</span></font></p></td> <td width="76" valign="top" style="width: 2.0cm; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">19,94%</span></font></p></td> <td width="123" valign="top" style="width: 92.1pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">15,71%</span></font></p></td> <td width="68" valign="top" style="width: 51.3pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">4,23%</span></font></p></td> </tr> <tr> <td width="187" valign="top" style="width: 140.1pt; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm" align="justify"> <p style="text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">De 1.080.000,01 a 1.260.000,00</span></font></p></td> <td width="76" valign="top" style="width: 2.0cm; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">20,34%</span></font></p></td> <td width="123" valign="top" style="width: 92.1pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">16,08%</span></font></p></td> <td width="68" valign="top" style="width: 51.3pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">4,26%</span></font></p></td> </tr> <tr> <td width="187" valign="top" style="width: 140.1pt; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm" align="justify"> <p style="text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">De 1.260.000,01 a 1.440.000,00</span></font></p></td> <td width="76" valign="top" style="width: 2.0cm; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">20,66%</span></font></p></td> <td width="123" valign="top" style="width: 92.1pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">16,35%</span></font></p></td> <td width="68" valign="top" style="width: 51.3pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">4,31%</span></font></p></td> </tr> <tr> <td width="187" valign="top" style="width: 140.1pt; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm" align="justify"> <p style="text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">De 1.440.000,01 a 1.620.000,00</span></font></p></td> <td width="76" valign="top" style="width: 2.0cm; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">21,17%</span></font></p></td> <td width="123" valign="top" style="width: 92.1pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">16,56%</span></font></p></td> <td width="68" valign="top" style="width: 51.3pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">4,61%</span></font></p></td> </tr> <tr> <td width="187" valign="top" style="width: 140.1pt; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm" align="justify"> <p style="text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">De 1.620.000,01 a 1.800.000,00</span></font></p></td> <td width="76" valign="top" style="width: 2.0cm; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">21,38%</span></font></p></td> <td width="123" valign="top" style="width: 92.1pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">16,73%</span></font></p></td> <td width="68" valign="top" style="width: 51.3pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">4,65%</span></font></p></td> </tr> <tr> <td width="187" valign="top" style="width: 140.1pt; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm" align="justify"> <p style="text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">De 1.800.000,01 a 1.980.000,00</span></font></p></td> <td width="76" valign="top" style="width: 2.0cm; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">21,86%</span></font></p></td> <td width="123" valign="top" style="width: 92.1pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">16,86%</span></font></p></td> <td width="68" valign="top" style="width: 51.3pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">5,00%</span></font></p></td> </tr> <tr> <td width="187" valign="top" style="width: 140.1pt; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm" align="justify"> <p style="text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">De 1.980.000,01 a 2.160.000,00</span></font></p></td> <td width="76" valign="top" style="width: 2.0cm; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">21,97%</span></font></p></td> <td width="123" valign="top" style="width: 92.1pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">16,97%</span></font></p></td> <td width="68" valign="top" style="width: 51.3pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">5,00%</span></font></p></td> </tr> <tr> <td width="187" valign="top" style="width: 140.1pt; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm" align="justify"> <p style="text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">De 2.160.000,01 a 2.340.000,00</span></font></p></td> <td width="76" valign="top" style="width: 2.0cm; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">22,06%</span></font></p></td> <td width="123" valign="top" style="width: 92.1pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">17,06%</span></font></p></td> <td width="68" valign="top" style="width: 51.3pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">5,00%</span></font></p></td> </tr> <tr> <td width="187" valign="top" style="width: 140.1pt; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm" align="justify"> <p style="text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">De 2.340.000,01 a 2.520.000,00</span></font></p></td> <td width="76" valign="top" style="width: 2.0cm; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">22,14%</span></font></p></td> <td width="123" valign="top" style="width: 92.1pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">17,14%</span></font></p></td> <td width="68" valign="top" style="width: 51.3pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">5,00%</span></font></p></td> </tr> <tr> <td width="187" valign="top" style="width: 140.1pt; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm" align="justify"> <p style="text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">De 2.520.000,01 a 2.700.000,00</span></font></p></td> <td width="76" valign="top" style="width: 2.0cm; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">22,21%</span></font></p></td> <td width="123" valign="top" style="width: 92.1pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">17,21%</span></font></p></td> <td width="68" valign="top" style="width: 51.3pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">5,00%</span></font></p></td> </tr> <tr> <td width="187" valign="top" style="width: 140.1pt; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm" align="justify"> <p style="text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">De 2.700.000,01 a 2.880.000,00</span></font></p></td> <td width="76" valign="top" style="width: 2.0cm; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">22,21%</span></font></p></td> <td width="123" valign="top" style="width: 92.1pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">17,21%</span></font></p></td> <td width="68" valign="top" style="width: 51.3pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">5,00%</span></font></p></td> </tr> <tr> <td width="187" valign="top" style="width: 140.1pt; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm" align="justify"> <p style="text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">De 2.880.000,01 a 3.060.000,00</span></font></p></td> <td width="76" valign="top" style="width: 2.0cm; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">22,32%</span></font></p></td> <td width="123" valign="top" style="width: 92.1pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">17,32%</span></font></p></td> <td width="68" valign="top" style="width: 51.3pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">5,00%</span></font></p></td> </tr> <tr> <td width="187" valign="top" style="width: 140.1pt; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm" align="justify"> <p style="text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">De 3.060.000,01 a 3.240.000,00</span></font></p></td> <td width="76" valign="top" style="width: 2.0cm; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">22,37%</span></font></p></td> <td width="123" valign="top" style="width: 92.1pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">17,37%</span></font></p></td> <td width="68" valign="top" style="width: 51.3pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">5,00%</span></font></p></td> </tr> <tr> <td width="187" valign="top" style="width: 140.1pt; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm" align="justify"> <p style="text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">De 3.240.000,01 a 3.420.000,00</span></font></p></td> <td width="76" valign="top" style="width: 2.0cm; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">22,41%</span></font></p></td> <td width="123" valign="top" style="width: 92.1pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">17,41%</span></font></p></td> <td width="68" valign="top" style="width: 51.3pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">5,00%</span></font></p></td> </tr> <tr> <td width="187" valign="top" style="width: 140.1pt; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm" align="justify"> <p style="text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">De 3.420.000,01 a 3.600.000,00</span></font></p></td> <td width="76" valign="top" style="width: 2.0cm; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">22,45%</span></font></p></td> <td width="123" valign="top" style="width: 92.1pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">17,45%</span></font></p></td> <td width="68" valign="top" style="width: 51.3pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">5,00%</span></font></p></td> </tr> </tbody></table>]]>
11949 <![CDATA[<td width="187" valign="top" style="width: 140.1pt; border: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">Receita Bruta em 12 meses (em R$)</span></font></p></td>]]>
11950 <![CDATA[<p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">Receita Bruta em 12 meses (em R$)</span></font></p>]]>
11951 <![CDATA[<span style="color: black">Receita Bruta em 12 meses (em R$)</span>]]>
11953 <![CDATA[<td width="76" valign="top" style="width: 2.0cm; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: 1.0pt solid windowtext; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">Al�quota</span></font></p></td>]]>
11954 <![CDATA[<p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">Al�quota</span></font></p>]]>
11955 <![CDATA[<span style="color: black">Al�quota</span>]]>
11956 <![CDATA[<td width="123" valign="top" style="width: 92.1pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: 1.0pt solid windowtext; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">IRPJ, PIS/Pasep, CSLL, Cofins ; e CPP</span></font></p></td>]]>
11957 <![CDATA[<p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">IRPJ, PIS/Pasep, CSLL, Cofins ; e CPP</span></font></p>]]>
11958 <![CDATA[<span style="color: black">IRPJ, PIS/Pasep, CSLL, Cofins ; e CPP</span>]]>
11960 <![CDATA[<td width="68" valign="top" style="width: 51.3pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: 1.0pt solid windowtext; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">ISS</span></font></p></td>]]>
11961 <![CDATA[<p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">ISS</span></font></p>]]>
11962 <![CDATA[<span style="color: black">ISS</span>]]>
11965 <![CDATA[<td width="187" valign="top" style="width: 140.1pt; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm" align="justify"> <p style="text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">At� 180.000,00</span></font></p></td>]]>
11966 <![CDATA[<p style="text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">At� 180.000,00</span></font></p>]]>
11967 <![CDATA[<span style="color: black">At� 180.000,00</span>]]>
11968 <![CDATA[<td width="76" valign="top" style="width: 2.0cm; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">16,93%</span></font></p></td>]]>
11969 <![CDATA[<p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">16,93%</span></font></p>]]>
11970 <![CDATA[<span style="color: black">16,93%</span>]]>
11971 <![CDATA[<td width="123" valign="top" style="width: 92.1pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">14,93%</span></font></p></td>]]>
11972 <![CDATA[<p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">14,93%</span></font></p>]]>
11973 <![CDATA[<span style="color: black">14,93%</span>]]>
11974 <![CDATA[<td width="68" valign="top" style="width: 51.3pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">2,00%</span></font></p></td>]]>
11975 <![CDATA[<p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">2,00%</span></font></p>]]>
11976 <![CDATA[<span style="color: black">2,00%</span>]]>
11979 <![CDATA[<td width="187" valign="top" style="width: 140.1pt; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm" align="justify"> <p style="text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">De 180.000,01 a 360.000,00</span></font></p></td>]]>
11980 <![CDATA[<p style="text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">De 180.000,01 a 360.000,00</span></font></p>]]>
11981 <![CDATA[<span style="color: black">De 180.000,01 a 360.000,00</span>]]>
11983 <![CDATA[<td width="76" valign="top" style="width: 2.0cm; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">17,72%</span></font></p></td>]]>
11984 <![CDATA[<p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">17,72%</span></font></p>]]>
11985 <![CDATA[<span style="color: black">17,72%</span>]]>
11986 <![CDATA[<td width="123" valign="top" style="width: 92.1pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">14,93%</span></font></p></td>]]>
11987 <![CDATA[<p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">14,93%</span></font></p>]]>
11988 <![CDATA[<span style="color: black">14,93%</span>]]>
11989 <![CDATA[<td width="68" valign="top" style="width: 51.3pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">2,79%</span></font></p></td>]]>
11990 <![CDATA[<p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">2,79%</span></font></p>]]>
11991 <![CDATA[<span style="color: black">2,79%</span>]]>
11994 <![CDATA[<td width="187" valign="top" style="width: 140.1pt; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm" align="justify"> <p style="text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">De 360.000,01 a 540.000,00</span></font></p></td>]]>
11995 <![CDATA[<p style="text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">De 360.000,01 a 540.000,00</span></font></p>]]>
11996 <![CDATA[<span style="color: black">De 360.000,01 a 540.000,00</span>]]>
11998 <![CDATA[<td width="76" valign="top" style="width: 2.0cm; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">18,43%</span></font></p></td>]]>
11999 <![CDATA[<p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">18,43%</span></font></p>]]>
12000 <![CDATA[<span style="color: black">18,43%</span>]]>
12001 <![CDATA[<td width="123" valign="top" style="width: 92.1pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">14,93%</span></font></p></td>]]>
12002 <![CDATA[<p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">14,93%</span></font></p>]]>
12003 <![CDATA[<span style="color: black">14,93%</span>]]>
12004 <![CDATA[<td width="68" valign="top" style="width: 51.3pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">3,50%</span></font></p></td>]]>
12005 <![CDATA[<p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">3,50%</span></font></p>]]>
12006 <![CDATA[<span style="color: black">3,50%</span>]]>
12009 <![CDATA[<td width="187" valign="top" style="width: 140.1pt; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm" align="justify"> <p style="text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">De 540.000,01 a 720.000,00</span></font></p></td>]]>
12010 <![CDATA[<p style="text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">De 540.000,01 a 720.000,00</span></font></p>]]>
12011 <![CDATA[<span style="color: black">De 540.000,01 a 720.000,00</span>]]>
12013 <![CDATA[<td width="76" valign="top" style="width: 2.0cm; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">18,77%</span></font></p></td>]]>
12014 <![CDATA[<p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">18,77%</span></font></p>]]>
12015 <![CDATA[<span style="color: black">18,77%</span>]]>
12016 <![CDATA[<td width="123" valign="top" style="width: 92.1pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">14,93%</span></font></p></td>]]>
12017 <![CDATA[<p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">14,93%</span></font></p>]]>
12018 <![CDATA[<span style="color: black">14,93%</span>]]>
12019 <![CDATA[<td width="68" valign="top" style="width: 51.3pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">3,84%</span></font></p></td>]]>
12020 <![CDATA[<p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">3,84%</span></font></p>]]>
12021 <![CDATA[<span style="color: black">3,84%</span>]]>
12024 <![CDATA[<td width="187" valign="top" style="width: 140.1pt; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm" align="justify"> <p style="text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">De 720.000,01 a 900.000,00</span></font></p></td>]]>
12025 <![CDATA[<p style="text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">De 720.000,01 a 900.000,00</span></font></p>]]>
12026 <![CDATA[<span style="color: black">De 720.000,01 a 900.000,00</span>]]>
12028 <![CDATA[<td width="76" valign="top" style="width: 2.0cm; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">19,04%</span></font></p></td>]]>
12029 <![CDATA[<p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">19,04%</span></font></p>]]>
12030 <![CDATA[<span style="color: black">19,04%</span>]]>
12031 <![CDATA[<td width="123" valign="top" style="width: 92.1pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">15,17%</span></font></p></td>]]>
12032 <![CDATA[<p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">15,17%</span></font></p>]]>
12033 <![CDATA[<span style="color: black">15,17%</span>]]>
12034 <![CDATA[<td width="68" valign="top" style="width: 51.3pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">3,87%</span></font></p></td>]]>
12035 <![CDATA[<p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">3,87%</span></font></p>]]>
12036 <![CDATA[<span style="color: black">3,87%</span>]]>
12039 <![CDATA[<td width="187" valign="top" style="width: 140.1pt; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm" align="justify"> <p style="text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">De 900.000,01 a 1.080.000,00</span></font></p></td>]]>
12040 <![CDATA[<p style="text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">De 900.000,01 a 1.080.000,00</span></font></p>]]>
12041 <![CDATA[<span style="color: black">De 900.000,01 a 1.080.000,00</span>]]>
12043 <![CDATA[<td width="76" valign="top" style="width: 2.0cm; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">19,94%</span></font></p></td>]]>
12044 <![CDATA[<p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">19,94%</span></font></p>]]>
12045 <![CDATA[<span style="color: black">19,94%</span>]]>
12046 <![CDATA[<td width="123" valign="top" style="width: 92.1pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">15,71%</span></font></p></td>]]>
12047 <![CDATA[<p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">15,71%</span></font></p>]]>
12048 <![CDATA[<span style="color: black">15,71%</span>]]>
12049 <![CDATA[<td width="68" valign="top" style="width: 51.3pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">4,23%</span></font></p></td>]]>
12050 <![CDATA[<p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">4,23%</span></font></p>]]>
12051 <![CDATA[<span style="color: black">4,23%</span>]]>
12054 <![CDATA[<td width="187" valign="top" style="width: 140.1pt; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm" align="justify"> <p style="text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">De 1.080.000,01 a 1.260.000,00</span></font></p></td>]]>
12055 <![CDATA[<p style="text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">De 1.080.000,01 a 1.260.000,00</span></font></p>]]>
12056 <![CDATA[<span style="color: black">De 1.080.000,01 a 1.260.000,00</span>]]>
12058 <![CDATA[<td width="76" valign="top" style="width: 2.0cm; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">20,34%</span></font></p></td>]]>
12059 <![CDATA[<p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">20,34%</span></font></p>]]>
12060 <![CDATA[<span style="color: black">20,34%</span>]]>
12061 <![CDATA[<td width="123" valign="top" style="width: 92.1pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">16,08%</span></font></p></td>]]>
12062 <![CDATA[<p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">16,08%</span></font></p>]]>
12063 <![CDATA[<span style="color: black">16,08%</span>]]>
12064 <![CDATA[<td width="68" valign="top" style="width: 51.3pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">4,26%</span></font></p></td>]]>
12065 <![CDATA[<p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">4,26%</span></font></p>]]>
12066 <![CDATA[<span style="color: black">4,26%</span>]]>
12069 <![CDATA[<td width="187" valign="top" style="width: 140.1pt; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm" align="justify"> <p style="text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">De 1.260.000,01 a 1.440.000,00</span></font></p></td>]]>
12070 <![CDATA[<p style="text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">De 1.260.000,01 a 1.440.000,00</span></font></p>]]>
12071 <![CDATA[<span style="color: black">De 1.260.000,01 a 1.440.000,00</span>]]>
12073 <![CDATA[<td width="76" valign="top" style="width: 2.0cm; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">20,66%</span></font></p></td>]]>
12074 <![CDATA[<p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">20,66%</span></font></p>]]>
12075 <![CDATA[<span style="color: black">20,66%</span>]]>
12076 <![CDATA[<td width="123" valign="top" style="width: 92.1pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">16,35%</span></font></p></td>]]>
12077 <![CDATA[<p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">16,35%</span></font></p>]]>
12078 <![CDATA[<span style="color: black">16,35%</span>]]>
12079 <![CDATA[<td width="68" valign="top" style="width: 51.3pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">4,31%</span></font></p></td>]]>
12080 <![CDATA[<p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">4,31%</span></font></p>]]>
12081 <![CDATA[<span style="color: black">4,31%</span>]]>
12084 <![CDATA[<td width="187" valign="top" style="width: 140.1pt; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm" align="justify"> <p style="text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">De 1.440.000,01 a 1.620.000,00</span></font></p></td>]]>
12085 <![CDATA[<p style="text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">De 1.440.000,01 a 1.620.000,00</span></font></p>]]>
12086 <![CDATA[<span style="color: black">De 1.440.000,01 a 1.620.000,00</span>]]>
12088 <![CDATA[<td width="76" valign="top" style="width: 2.0cm; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">21,17%</span></font></p></td>]]>
12089 <![CDATA[<p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">21,17%</span></font></p>]]>
12090 <![CDATA[<span style="color: black">21,17%</span>]]>
12091 <![CDATA[<td width="123" valign="top" style="width: 92.1pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">16,56%</span></font></p></td>]]>
12092 <![CDATA[<p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">16,56%</span></font></p>]]>
12093 <![CDATA[<span style="color: black">16,56%</span>]]>
12094 <![CDATA[<td width="68" valign="top" style="width: 51.3pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">4,61%</span></font></p></td>]]>
12095 <![CDATA[<p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">4,61%</span></font></p>]]>
12096 <![CDATA[<span style="color: black">4,61%</span>]]>
12099 <![CDATA[<td width="187" valign="top" style="width: 140.1pt; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm" align="justify"> <p style="text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">De 1.620.000,01 a 1.800.000,00</span></font></p></td>]]>
12100 <![CDATA[<p style="text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">De 1.620.000,01 a 1.800.000,00</span></font></p>]]>
12101 <![CDATA[<span style="color: black">De 1.620.000,01 a 1.800.000,00</span>]]>
12103 <![CDATA[<td width="76" valign="top" style="width: 2.0cm; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">21,38%</span></font></p></td>]]>
12104 <![CDATA[<p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">21,38%</span></font></p>]]>
12105 <![CDATA[<span style="color: black">21,38%</span>]]>
12106 <![CDATA[<td width="123" valign="top" style="width: 92.1pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">16,73%</span></font></p></td>]]>
12107 <![CDATA[<p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">16,73%</span></font></p>]]>
12108 <![CDATA[<span style="color: black">16,73%</span>]]>
12109 <![CDATA[<td width="68" valign="top" style="width: 51.3pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">4,65%</span></font></p></td>]]>
12110 <![CDATA[<p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">4,65%</span></font></p>]]>
12111 <![CDATA[<span style="color: black">4,65%</span>]]>
12114 <![CDATA[<td width="187" valign="top" style="width: 140.1pt; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm" align="justify"> <p style="text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">De 1.800.000,01 a 1.980.000,00</span></font></p></td>]]>
12115 <![CDATA[<p style="text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">De 1.800.000,01 a 1.980.000,00</span></font></p>]]>
12116 <![CDATA[<span style="color: black">De 1.800.000,01 a 1.980.000,00</span>]]>
12118 <![CDATA[<td width="76" valign="top" style="width: 2.0cm; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">21,86%</span></font></p></td>]]>
12119 <![CDATA[<p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">21,86%</span></font></p>]]>
12120 <![CDATA[<span style="color: black">21,86%</span>]]>
12121 <![CDATA[<td width="123" valign="top" style="width: 92.1pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">16,86%</span></font></p></td>]]>
12122 <![CDATA[<p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">16,86%</span></font></p>]]>
12123 <![CDATA[<span style="color: black">16,86%</span>]]>
12124 <![CDATA[<td width="68" valign="top" style="width: 51.3pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">5,00%</span></font></p></td>]]>
12125 <![CDATA[<p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">5,00%</span></font></p>]]>
12126 <![CDATA[<span style="color: black">5,00%</span>]]>
12129 <![CDATA[<td width="187" valign="top" style="width: 140.1pt; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm" align="justify"> <p style="text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">De 1.980.000,01 a 2.160.000,00</span></font></p></td>]]>
12130 <![CDATA[<p style="text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">De 1.980.000,01 a 2.160.000,00</span></font></p>]]>
12131 <![CDATA[<span style="color: black">De 1.980.000,01 a 2.160.000,00</span>]]>
12133 <![CDATA[<td width="76" valign="top" style="width: 2.0cm; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">21,97%</span></font></p></td>]]>
12134 <![CDATA[<p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">21,97%</span></font></p>]]>
12135 <![CDATA[<span style="color: black">21,97%</span>]]>
12136 <![CDATA[<td width="123" valign="top" style="width: 92.1pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">16,97%</span></font></p></td>]]>
12137 <![CDATA[<p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">16,97%</span></font></p>]]>
12138 <![CDATA[<span style="color: black">16,97%</span>]]>
12139 <![CDATA[<td width="68" valign="top" style="width: 51.3pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">5,00%</span></font></p></td>]]>
12140 <![CDATA[<p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">5,00%</span></font></p>]]>
12141 <![CDATA[<span style="color: black">5,00%</span>]]>
12144 <![CDATA[<td width="187" valign="top" style="width: 140.1pt; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm" align="justify"> <p style="text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">De 2.160.000,01 a 2.340.000,00</span></font></p></td>]]>
12145 <![CDATA[<p style="text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">De 2.160.000,01 a 2.340.000,00</span></font></p>]]>
12146 <![CDATA[<span style="color: black">De 2.160.000,01 a 2.340.000,00</span>]]>
12148 <![CDATA[<td width="76" valign="top" style="width: 2.0cm; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">22,06%</span></font></p></td>]]>
12149 <![CDATA[<p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">22,06%</span></font></p>]]>
12150 <![CDATA[<span style="color: black">22,06%</span>]]>
12151 <![CDATA[<td width="123" valign="top" style="width: 92.1pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">17,06%</span></font></p></td>]]>
12152 <![CDATA[<p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">17,06%</span></font></p>]]>
12153 <![CDATA[<span style="color: black">17,06%</span>]]>
12154 <![CDATA[<td width="68" valign="top" style="width: 51.3pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">5,00%</span></font></p></td>]]>
12155 <![CDATA[<p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">5,00%</span></font></p>]]>
12156 <![CDATA[<span style="color: black">5,00%</span>]]>
12159 <![CDATA[<td width="187" valign="top" style="width: 140.1pt; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm" align="justify"> <p style="text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">De 2.340.000,01 a 2.520.000,00</span></font></p></td>]]>
12160 <![CDATA[<p style="text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">De 2.340.000,01 a 2.520.000,00</span></font></p>]]>
12161 <![CDATA[<span style="color: black">De 2.340.000,01 a 2.520.000,00</span>]]>
12163 <![CDATA[<td width="76" valign="top" style="width: 2.0cm; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">22,14%</span></font></p></td>]]>
12164 <![CDATA[<p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">22,14%</span></font></p>]]>
12165 <![CDATA[<span style="color: black">22,14%</span>]]>
12166 <![CDATA[<td width="123" valign="top" style="width: 92.1pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">17,14%</span></font></p></td>]]>
12167 <![CDATA[<p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">17,14%</span></font></p>]]>
12168 <![CDATA[<span style="color: black">17,14%</span>]]>
12169 <![CDATA[<td width="68" valign="top" style="width: 51.3pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">5,00%</span></font></p></td>]]>
12170 <![CDATA[<p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">5,00%</span></font></p>]]>
12171 <![CDATA[<span style="color: black">5,00%</span>]]>
12174 <![CDATA[<td width="187" valign="top" style="width: 140.1pt; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm" align="justify"> <p style="text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">De 2.520.000,01 a 2.700.000,00</span></font></p></td>]]>
12175 <![CDATA[<p style="text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">De 2.520.000,01 a 2.700.000,00</span></font></p>]]>
12176 <![CDATA[<span style="color: black">De 2.520.000,01 a 2.700.000,00</span>]]>
12178 <![CDATA[<td width="76" valign="top" style="width: 2.0cm; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">22,21%</span></font></p></td>]]>
12179 <![CDATA[<p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">22,21%</span></font></p>]]>
12180 <![CDATA[<span style="color: black">22,21%</span>]]>
12181 <![CDATA[<td width="123" valign="top" style="width: 92.1pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">17,21%</span></font></p></td>]]>
12182 <![CDATA[<p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">17,21%</span></font></p>]]>
12183 <![CDATA[<span style="color: black">17,21%</span>]]>
12184 <![CDATA[<td width="68" valign="top" style="width: 51.3pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">5,00%</span></font></p></td>]]>
12185 <![CDATA[<p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">5,00%</span></font></p>]]>
12186 <![CDATA[<span style="color: black">5,00%</span>]]>
12189 <![CDATA[<td width="187" valign="top" style="width: 140.1pt; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm" align="justify"> <p style="text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">De 2.700.000,01 a 2.880.000,00</span></font></p></td>]]>
12190 <![CDATA[<p style="text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">De 2.700.000,01 a 2.880.000,00</span></font></p>]]>
12191 <![CDATA[<span style="color: black">De 2.700.000,01 a 2.880.000,00</span>]]>
12193 <![CDATA[<td width="76" valign="top" style="width: 2.0cm; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">22,21%</span></font></p></td>]]>
12194 <![CDATA[<p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">22,21%</span></font></p>]]>
12195 <![CDATA[<span style="color: black">22,21%</span>]]>
12196 <![CDATA[<td width="123" valign="top" style="width: 92.1pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">17,21%</span></font></p></td>]]>
12197 <![CDATA[<p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">17,21%</span></font></p>]]>
12198 <![CDATA[<span style="color: black">17,21%</span>]]>
12199 <![CDATA[<td width="68" valign="top" style="width: 51.3pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">5,00%</span></font></p></td>]]>
12200 <![CDATA[<p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">5,00%</span></font></p>]]>
12201 <![CDATA[<span style="color: black">5,00%</span>]]>
12204 <![CDATA[<td width="187" valign="top" style="width: 140.1pt; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm" align="justify"> <p style="text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">De 2.880.000,01 a 3.060.000,00</span></font></p></td>]]>
12205 <![CDATA[<p style="text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">De 2.880.000,01 a 3.060.000,00</span></font></p>]]>
12206 <![CDATA[<span style="color: black">De 2.880.000,01 a 3.060.000,00</span>]]>
12208 <![CDATA[<td width="76" valign="top" style="width: 2.0cm; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">22,32%</span></font></p></td>]]>
12209 <![CDATA[<p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">22,32%</span></font></p>]]>
12210 <![CDATA[<span style="color: black">22,32%</span>]]>
12211 <![CDATA[<td width="123" valign="top" style="width: 92.1pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">17,32%</span></font></p></td>]]>
12212 <![CDATA[<p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">17,32%</span></font></p>]]>
12213 <![CDATA[<span style="color: black">17,32%</span>]]>
12214 <![CDATA[<td width="68" valign="top" style="width: 51.3pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">5,00%</span></font></p></td>]]>
12215 <![CDATA[<p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">5,00%</span></font></p>]]>
12216 <![CDATA[<span style="color: black">5,00%</span>]]>
12219 <![CDATA[<td width="187" valign="top" style="width: 140.1pt; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm" align="justify"> <p style="text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">De 3.060.000,01 a 3.240.000,00</span></font></p></td>]]>
12220 <![CDATA[<p style="text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">De 3.060.000,01 a 3.240.000,00</span></font></p>]]>
12221 <![CDATA[<span style="color: black">De 3.060.000,01 a 3.240.000,00</span>]]>
12223 <![CDATA[<td width="76" valign="top" style="width: 2.0cm; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">22,37%</span></font></p></td>]]>
12224 <![CDATA[<p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">22,37%</span></font></p>]]>
12225 <![CDATA[<span style="color: black">22,37%</span>]]>
12226 <![CDATA[<td width="123" valign="top" style="width: 92.1pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">17,37%</span></font></p></td>]]>
12227 <![CDATA[<p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">17,37%</span></font></p>]]>
12228 <![CDATA[<span style="color: black">17,37%</span>]]>
12229 <![CDATA[<td width="68" valign="top" style="width: 51.3pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">5,00%</span></font></p></td>]]>
12230 <![CDATA[<p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">5,00%</span></font></p>]]>
12231 <![CDATA[<span style="color: black">5,00%</span>]]>
12234 <![CDATA[<td width="187" valign="top" style="width: 140.1pt; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm" align="justify"> <p style="text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">De 3.240.000,01 a 3.420.000,00</span></font></p></td>]]>
12235 <![CDATA[<p style="text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">De 3.240.000,01 a 3.420.000,00</span></font></p>]]>
12236 <![CDATA[<span style="color: black">De 3.240.000,01 a 3.420.000,00</span>]]>
12238 <![CDATA[<td width="76" valign="top" style="width: 2.0cm; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">22,41%</span></font></p></td>]]>
12239 <![CDATA[<p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">22,41%</span></font></p>]]>
12240 <![CDATA[<span style="color: black">22,41%</span>]]>
12241 <![CDATA[<td width="123" valign="top" style="width: 92.1pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">17,41%</span></font></p></td>]]>
12242 <![CDATA[<p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">17,41%</span></font></p>]]>
12243 <![CDATA[<span style="color: black">17,41%</span>]]>
12244 <![CDATA[<td width="68" valign="top" style="width: 51.3pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">5,00%</span></font></p></td>]]>
12245 <![CDATA[<p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">5,00%</span></font></p>]]>
12246 <![CDATA[<span style="color: black">5,00%</span>]]>
12249 <![CDATA[<td width="187" valign="top" style="width: 140.1pt; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm" align="justify"> <p style="text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">De 3.420.000,01 a 3.600.000,00</span></font></p></td>]]>
12250 <![CDATA[<p style="text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">De 3.420.000,01 a 3.600.000,00</span></font></p>]]>
12251 <![CDATA[<span style="color: black">De 3.420.000,01 a 3.600.000,00</span>]]>
12253 <![CDATA[<td width="76" valign="top" style="width: 2.0cm; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">22,45%</span></font></p></td>]]>
12254 <![CDATA[<p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">22,45%</span></font></p>]]>
12255 <![CDATA[<span style="color: black">22,45%</span>]]>
12256 <![CDATA[<td width="123" valign="top" style="width: 92.1pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">17,45%</span></font></p></td>]]>
12257 <![CDATA[<p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">17,45%</span></font></p>]]>
12258 <![CDATA[<span style="color: black">17,45%</span>]]>
12259 <![CDATA[<td width="68" valign="top" style="width: 51.3pt; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"> <p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">5,00%</span></font></p></td>]]>
12260 <![CDATA[<p align="center" style="text-align: center; text-indent: 0cm; margin-left: 0cm; margin-top: 5px; margin-bottom: 5px"> <font face="Arial"><span style="color: black">5,00%</span></font></p>]]>
12261 <![CDATA[<span style="color: black">5,00%</span>]]>
12267 <![CDATA[<p style="text-align: center"><font size="2" color="#FF0000">*</font></p>]]>
12268 <![CDATA[<p style="text-align: center"> ;</p>]]>
12269 <![CDATA[<p style="text-align: center"> ;</p>]]>
12270 <![CDATA[<p style="text-align: center"> ;</p>]]>
12271 <![CDATA[<p style="text-align: center"> ;</p>]]>
12272 <![CDATA[<p style="text-align: center"> ;</p>]]>
12273 <![CDATA[<p style="text-align: center"> ;</p>]]>
12274 <![CDATA[<p style="text-align: center"> ;</p>]]>
12275 <![CDATA[<p style="text-align: center"> ;</p>]]>
6 <![CDATA[<style> <!-- h3 {margin-top:0cm; margin-right:0cm; margin-bottom:0cm; margin-left:36.0pt; margin-bottom:.0001pt; text-align:justify; text-indent:35.4pt; line-height:12.0pt; page-break-after:avoid; tab-stops:right dotted 17.0cm; font-size:12.0pt; font-family:"Times New Roman"; font-weight:normal} div.Section1 {page:Section1; } span.Hiperlink {mso-style-parent:""; color:blue; text-decoration:underline; text-underline:single} span.CITE {mso-style-parent:""; font-style:italic; } table.MsoNormalTable {mso-style-parent:""; font-size:10.0pt; font-family:"Times New Roman"} h1 {margin-bottom:.0001pt; text-align:center; page-break-after:avoid; font-size:8.0pt; font-family:"Times New Roman"; font-weight:bold; margin-left:0cm; margin-right:0cm; margin-top:0cm} h2 {margin-bottom:.0001pt; page-break-after:avoid; font-size:8.0pt; font-family:"Times New Roman","serif"; font-weight:normal; margin-left:0cm; margin-right:0cm; margin-top:0cm} span.MsoHyperlink {color:blue; text-decoration:underline; text-underline:single} span.apple-converted-space {} --> </style>]]>
Iniciativa
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Esta aplicação é uma iniciativa do Centro de Estudos sobre Tecnologias Web, uma área do NIC.br, que executa as determinações do Comitê Gestor da Internet com o apoio técnico do Departamento de Ciência da Computação da Universidade Federal de Minas Gerais (DCC/UFMG).

NIC.BR - Núcleo de Informação e Coordenação do Ponto BR
CNPJ:05.506.560/0001-36