{"id":1178,"date":"2026-03-31T18:17:49","date_gmt":"2026-03-31T21:17:49","guid":{"rendered":"https:\/\/atame.edu.br\/cursos\/?page_id=1178"},"modified":"2026-04-25T15:27:50","modified_gmt":"2026-04-25T18:27:50","slug":"tributacao-sobre-o-consumo-mudancas-no-sistema-tributario-nacional-imposto-sobre-bens-e-servicos-ibs-lei-complementar-no-214-2025","status":"publish","type":"page","link":"https:\/\/atame.edu.br\/cursos\/tributacao-sobre-o-consumo-mudancas-no-sistema-tributario-nacional-imposto-sobre-bens-e-servicos-ibs-lei-complementar-no-214-2025\/","title":{"rendered":"Tributa\u00e7\u00e3o sobre o Consumo \u2013 Mudan\u00e7as no Sistema Tribut\u00e1rio Nacional &#8211; Imposto sobre Bens e Servi\u00e7os (IBS) Lei Complementar n\u00ba 214\/2025"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1178\" class=\"elementor elementor-1178\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-49caf6ce elementor-section-height-min-height elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"49caf6ce\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1c57fa42\" data-id=\"1c57fa42\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4bc7cbec elementor-mobile-align-left elementor-widget elementor-widget-button\" data-id=\"4bc7cbec\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-size-sm\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">proposta institucional - curso in company<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1337f40b elementor-widget elementor-widget-heading\" data-id=\"1337f40b\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Tributa\u00e7\u00e3o sobre o Consumo \u2013 Mudan\u00e7as no Sistema Tribut\u00e1rio Nacional - Imposto sobre Bens e Servi\u00e7os (IBS) Lei Complementar n\u00ba 214\/2025 <\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-54bd7633 elementor-icon-list--layout-inline elementor-widget-mobile__width-initial elementor-hidden-mobile elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"54bd7633\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items elementor-inline-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-exclamation-triangle\" viewBox=\"0 0 576 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M569.517 440.013C587.975 472.007 564.806 512 527.94 512H48.054c-36.937 0-59.999-40.055-41.577-71.987L246.423 23.985c18.467-32.009 64.72-31.951 83.154 0l239.94 416.028zM288 354c-25.405 0-46 20.595-46 46s20.595 46 46 46 46-20.595 46-46-20.595-46-46-46zm-43.673-165.346l7.418 136c.347 6.364 5.609 11.346 11.982 11.346h48.546c6.373 0 11.635-4.982 11.982-11.346l7.418-136c.375-6.874-5.098-12.654-11.982-12.654h-63.383c-6.884 0-12.356 5.78-11.981 12.654z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Pr\u00f3xima Turma: recife-pe<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">21, 22, 25 e 26 de maio\/26<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">inscri\u00e7\u00f5es abertas<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-236163b8 elementor-mobile-align-center elementor-hidden-desktop elementor-hidden-tablet elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"236163b8\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-exclamation-triangle\" viewBox=\"0 0 576 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M569.517 440.013C587.975 472.007 564.806 512 527.94 512H48.054c-36.937 0-59.999-40.055-41.577-71.987L246.423 23.985c18.467-32.009 64.72-31.951 83.154 0l239.94 416.028zM288 354c-25.405 0-46 20.595-46 46s20.595 46 46 46 46-20.595 46-46-20.595-46-46-46zm-43.673-165.346l7.418 136c.347 6.364 5.609 11.346 11.982 11.346h48.546c6.373 0 11.635-4.982 11.982-11.346l7.418-136c.375-6.874-5.098-12.654-11.982-12.654h-63.383c-6.884 0-12.356 5.78-11.981 12.654z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Pr\u00f3xima Turma: recife-pe<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">21, 22, 25 e 26 de maio\/26<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">inscri\u00e7\u00f5es abertas<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6b7c123b elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"6b7c123b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7c00d0a elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"7c00d0a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n<div class=\"elementor-element elementor-element-7c00d0a elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"7c00d0a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n<div class=\"elementor-widget-container\">\n<p><strong><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/17.0.2\/svg\/1f4cd.svg\" alt=\"\ud83d\udccd\">Local: Marante Plaza Hotel \u2013 Av. Boa Viagem, 1070 \u2013 Boa Viagem, Recife \u2013 PE<\/strong><\/p><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7533f503 elementor-mobile-align-center elementor-widget elementor-widget-button\" data-id=\"7533f503\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/wa.me\/5561992678835\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">garanta sua inscri\u00e7\u00e3o<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2b26f6f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2b26f6f\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-4bc3f830\" data-id=\"4bc3f830\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-282dcee1 elementor-shape-circle elementor-grid-0 e-grid-align-center elementor-widget elementor-widget-social-icons\" data-id=\"282dcee1\" data-element_type=\"widget\" data-widget_type=\"social-icons.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-social-icons-wrapper elementor-grid\">\n\t\t\t\t\t\t\t<span class=\"elementor-grid-item\">\n\t\t\t\t\t<a class=\"elementor-icon elementor-social-icon elementor-social-icon-user-graduate elementor-repeater-item-cfa8fd8\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-screen-only\">User-graduate<\/span>\n\t\t\t\t\t\t<svg class=\"e-font-icon-svg e-fas-user-graduate\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M319.4 320.6L224 416l-95.4-95.4C57.1 323.7 0 382.2 0 454.4v9.6c0 26.5 21.5 48 48 48h352c26.5 0 48-21.5 48-48v-9.6c0-72.2-57.1-130.7-128.6-133.8zM13.6 79.8l6.4 1.5v58.4c-7 4.2-12 11.5-12 20.3 0 8.4 4.6 15.4 11.1 19.7L3.5 242c-1.7 6.9 2.1 14 7.6 14h41.8c5.5 0 9.3-7.1 7.6-14l-15.6-62.3C51.4 175.4 56 168.4 56 160c0-8.8-5-16.1-12-20.3V87.1l66 15.9c-8.6 17.2-14 36.4-14 57 0 70.7 57.3 128 128 128s128-57.3 128-128c0-20.6-5.3-39.8-14-57l96.3-23.2c18.2-4.4 18.2-27.1 0-31.5l-190.4-46c-13-3.1-26.7-3.1-39.7 0L13.6 48.2c-18.1 4.4-18.1 27.2 0 31.6z\"><\/path><\/svg>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2591f736 elementor-widget elementor-widget-text-editor\" data-id=\"2591f736\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>32 horas-aula<br \/>Per\u00edodo e hor\u00e1rio: a definir.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-5b85cdf4\" data-id=\"5b85cdf4\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-24bffb28 elementor-shape-circle elementor-grid-0 e-grid-align-center elementor-widget elementor-widget-social-icons\" data-id=\"24bffb28\" data-element_type=\"widget\" data-widget_type=\"social-icons.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-social-icons-wrapper elementor-grid\">\n\t\t\t\t\t\t\t<span class=\"elementor-grid-item\">\n\t\t\t\t\t<a class=\"elementor-icon elementor-social-icon elementor-social-icon- elementor-repeater-item-cfa8fd8\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-screen-only\"><\/span>\n\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Layer_1\" x=\"0px\" y=\"0px\" viewBox=\"0 0 122.88 94.35\" style=\"enable-background:new 0 0 122.88 94.35\" xml:space=\"preserve\"><style type=\"text\/css\">.st0{fill-rule:evenodd;clip-rule:evenodd;}<\/style><g><path class=\"st0\" d=\"M90.37,26.48h25.48c1.94,0,3.71,0.79,4.97,2.06c1.28,1.28,2.06,3.04,2.06,4.97v53.82 c0,1.94-0.79,3.71-2.06,4.97c-1.28,1.28-3.04,2.06-4.97,2.06H90.37c-1.94,0-3.71-0.79-4.97-2.06c-1.28-1.28-2.06-3.04-2.06-4.97 V33.5c0-1.94,0.79-3.71,2.06-4.97C86.68,27.25,88.43,26.48,90.37,26.48L90.37,26.48z M3.05,0h106.12c1.68,0,3.05,1.37,3.05,3.05 v18.44h-6.48V8.44c0-1.48-1.21-2.7-2.7-2.7H9.17v0c-1.48,0-2.7,1.21-2.7,2.7v52.53c0,1.48,1.21,2.7,2.7,2.7H76.7V76.4H3.05 C1.37,76.4,0,75.03,0,73.35V3.05C0,1.37,1.37,0,3.05,0L3.05,0L3.05,0z M42.27,80.61h27.67c0.07,4.79,2.04,9.07,7.39,12.45H34.89 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c-1.084,3.34-1.215,6.653-1.328,9.575c-0.061,1.563-0.163,4.151-0.526,4.948C432.081,333.334,429.615,334.239,428.129,334.783z    M429.155,391.101v-11.558h41.693l11.558,11.558H429.155z M494.664,378.842l-11.558-11.558V129.446l11.558-11.558V378.842z\"><\/path>\t<\/g><\/g><g>\t<g>\t\t<path d=\"M418.157,282.267c-12.738-12.736-33.46-12.736-46.197,0c-12.735,12.736-12.735,33.459,0,46.196   c6.369,6.368,14.734,9.552,23.098,9.552s16.73-3.184,23.099-9.552C430.893,315.726,430.893,295.003,418.157,282.267z    M405.898,316.203c-5.976,5.976-15.701,5.978-21.677,0c-5.978-5.976-5.978-15.701,0-21.679c2.989-2.989,6.913-4.482,10.839-4.482   c3.925,0,7.851,1.494,10.839,4.482C411.876,300.501,411.876,310.227,405.898,316.203z\"><\/path>\t<\/g><\/g><g>\t<g>\t\t<path d=\"M333.436,165.746H178.564c-4.787,0-8.668,3.881-8.668,8.668c0,4.787,3.881,8.668,8.668,8.668h154.871   c4.788,0,8.668-3.881,8.668-8.668C342.104,169.627,338.224,165.746,333.436,165.746z\"><\/path>\t<\/g><\/g><g>\t<g>\t\t<path d=\"M309.165,232.78h-106.33c-4.787,0-8.668,3.881-8.668,8.668c0,4.787,3.881,8.668,8.668,8.668h106.33   c4.788,0,8.668-3.881,8.668-8.668C317.833,236.661,313.953,232.78,309.165,232.78z\"><\/path>\t<\/g><\/g><g>\t<g>\t\t<path d=\"M363.485,198.107H148.515c-4.787,0-8.668,3.881-8.668,8.668c0,4.787,3.881,8.668,8.668,8.668h214.971   c4.788,0,8.668-3.881,8.668-8.668C372.154,201.988,368.274,198.107,363.485,198.107z\"><\/path>\t<\/g><\/g><g>\t<g>\t\t<path d=\"M216.704,312.51h-68.19c-4.787,0-8.668,3.881-8.668,8.668c0,4.787,3.881,8.668,8.668,8.668h68.19   c4.787,0,8.668-3.881,8.668-8.668C225.372,316.391,221.491,312.51,216.704,312.51z\"><\/path>\t<\/g><\/g><\/svg>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7544e9c0 elementor-widget elementor-widget-text-editor\" data-id=\"7544e9c0\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Certifica\u00e7\u00e3o reconhecida pelo MEC<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1a4feca2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1a4feca2\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-66 elementor-top-column elementor-element elementor-element-76b74a96\" data-id=\"76b74a96\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-11b54dc6 elementor-mobile-align-center elementor-widget elementor-widget-button\" data-id=\"11b54dc6\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-size-sm\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Apresenta\u00e7\u00e3o do curso<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-393867c elementor-widget elementor-widget-text-editor\" data-id=\"393867c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>A Reforma Tribut\u00e1ria promovida pela Emenda Constitucional n\u00ba 132 inaugurou uma nova<br>arquitetura no Sistema Tribut\u00e1rio Nacional, com a cria\u00e7\u00e3o do Imposto sobre Bens e Servi\u00e7os<br>(IBS) e a redefini\u00e7\u00e3o estrutural da tributa\u00e7\u00e3o sobre o consumo.<br>A regulamenta\u00e7\u00e3o do novo tributo foi estabelecida pela Lei Complementar n\u00ba 214,<br>posteriormente ajustada pela Lei Complementar n\u00ba 227, consolidando um modelo baseado na<br>n\u00e3o cumulatividade plena, tributa\u00e7\u00e3o no destino, base ampla e legisla\u00e7\u00e3o uniforme.<br>Diante da magnitude das altera\u00e7\u00f5es constitucionais e infraconstitucionais, torna-se<br>indispens\u00e1vel a capacita\u00e7\u00e3o t\u00e9cnica aprofundada dos Auditores Fiscais para atua\u00e7\u00e3o eficiente na<br>fiscaliza\u00e7\u00e3o, arrecada\u00e7\u00e3o e gest\u00e3o do novo tributo.<\/p>\n<p><strong>OBJETIVO GERAL<\/strong><br>Capacitar os Auditores Fiscais do Estado de Pernambuco com conhecimento te\u00f3rico e pr\u00e1tico<br>aprofundado sobre o Imposto sobre Bens e Servi\u00e7os (IBS), preparando-os para os desafios da<br>implementa\u00e7\u00e3o, fiscaliza\u00e7\u00e3o e aplica\u00e7\u00e3o do novo modelo tribut\u00e1rio.&nbsp;<\/p>\n<p><strong>OBJETIVOS ESPEC\u00cdFICOS<\/strong><\/p>\n<p>\u2022 Compreender a nova estrutura constitucional do IBS; <br>\u2022 Dominar os dispositivos da LC n\u00ba 214\/2025 e suas altera\u00e7\u00f5es; <br>\u2022 Identificar corretamente hip\u00f3teses de incid\u00eancia, n\u00e3o incid\u00eancia e imunidades; <br>\u2022 Aplicar as regras de base de c\u00e1lculo, al\u00edquotas e sujei\u00e7\u00e3o passiva; <br>\u2022 Operacionalizar a n\u00e3o cumulatividade plena; <br>\u2022 Entender os regimes diferenciados e espec\u00edficos; <br>\u2022 Analisar o per\u00edodo de transi\u00e7\u00e3o e seus impactos na administra\u00e7\u00e3o estadual. <br>Ao final do curso, os participantes estar\u00e3o aptos ao enfrentamento t\u00e9cnico das quest\u00f5es <br>relacionadas \u00e0 institui\u00e7\u00e3o e aplica\u00e7\u00e3o do IBS.<\/p>\n<p><strong>P\u00daBLICO ALVO<\/strong><\/p>\n<p>Auditores Fiscais do Estado de Pernambuco.<\/p>\n<p><strong>Carga hor\u00e1ria<\/strong> : 32 horas-aula<br>(8 encontros de 4 horas)&nbsp;<\/p>\n<p><b>Per\u00edodo e hor\u00e1rio<\/b>: 21, 22, 25 e 26 de Maio\/2026 &#8211; Hor\u00e1rio: 08h30 \u00e0s 17h30<\/p>\n<p>&nbsp;Legisla\u00e7\u00e3o principal: Constitui\u00e7\u00e3o Federal (arts. 156-A e 156-B e dispositivos do ADCT)<br>LC n\u00ba 214\/2025 e LC n\u00ba 227\/2026.<\/p>\n<p><strong>METODOLOGIA<\/strong> <br>\u2022 Aulas expositivas estruturadas; <br>\u2022 An\u00e1lise sistem\u00e1tica da legisla\u00e7\u00e3o; <br>\u2022 Estudos de casos pr\u00e1ticos; <br>\u2022 Simula\u00e7\u00f5es de aplica\u00e7\u00e3o fiscal; <br>\u2022 Debates sobre impactos setoriais da reforma tribut\u00e1ria; <br>\u2022 Discuss\u00f5es orientadas \u00e0 realidade da SEFAZ-PE.<\/p>\n<p><strong>MATERIAL DE APOIO<\/strong> <br>\u2022 Apostila com resumos executivos; <br>\u2022 Slides estruturados; <br>\u2022 Sistematiza\u00e7\u00e3o dos principais dispositivos legais.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-2d2411fe\" data-id=\"2d2411fe\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-77afede3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"77afede3\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-51b000c4\" data-id=\"51b000c4\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-64356a16 elementor-mobile-align-center elementor-widget elementor-widget-button\" data-id=\"64356a16\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-size-sm\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Investimento<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-49d5a3bb elementor-hidden-mobile\" data-id=\"49d5a3bb\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-39ea7a5c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"39ea7a5c\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-689bcb9b\" data-id=\"689bcb9b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-78bd0fb9 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"78bd0fb9\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><img decoding=\"async\" draggable=\"false\" role=\"img\" class=\"emoji\" alt=\"\ud83d\udd38\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/17.0.2\/svg\/1f538.svg\"> R$ 3.500<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">\ud83d\udcb3 Pagamento via boleto banc\u00e1rio ou cart\u00e3o<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Material did\u00e1tico impresso  <br>Coffee break   <br>Equipamentos  <br>Audit\u00f3rio   <br>Certifica\u00e7\u00e3o digital <br><br><span style=\"white-space-collapse: collapse;\">Local: Marante Plaza Hotel - Av. Boa Viagem, 1070 - Boa Viagem, Recife - PE<\/span><\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-21a7d01 elementor-mobile-align-center elementor-widget elementor-widget-button\" data-id=\"21a7d01\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/wa.me\/5561992678835\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">garanta sua inscri\u00e7\u00e3o<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5f28e071 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5f28e071\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2435470d\" data-id=\"2435470d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-44d49624 elementor-mobile-align-center elementor-widget elementor-widget-button\" data-id=\"44d49624\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-size-sm\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">DIFERENCIAIS DA PROPOSTA<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-964afa4 elementor-widget elementor-widget-text-editor\" data-id=\"964afa4\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u2714 Conte\u00fado integralmente alinhado \u00e0 nova arquitetura constitucional do IBS <br \/>\u2714 Abordagem t\u00e9cnica aplicada \u00e0 realidade da fiscaliza\u00e7\u00e3o estadual <br \/>\u2714 Professor com viv\u00eancia pr\u00e1tica na administra\u00e7\u00e3o tribut\u00e1ria federal e no contencioso <br \/>\u2714 Material estruturado para aplica\u00e7\u00e3o imediata<\/p><p><strong>CONSIDERA\u00c7\u00d5ES FINAIS<\/strong> <br \/>Este curso oferece abordagem completa e sistematizada da nova tributa\u00e7\u00e3o sobre o consumo, <br \/>proporcionando aos Auditores Fiscais vis\u00e3o integrada da estrutura constitucional, <br \/>regulamenta\u00e7\u00e3o infraconstitucional e operacionaliza\u00e7\u00e3o pr\u00e1tica do IBS. <br \/>Trata-se de capacita\u00e7\u00e3o essencial para atua\u00e7\u00e3o segura, t\u00e9cnica e estrat\u00e9gica da administra\u00e7\u00e3o <br \/>tribut\u00e1ria estadual diante do novo paradigma do Sistema Tribut\u00e1rio Nacional.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3bdb1df5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3bdb1df5\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-68de4b56\" data-id=\"68de4b56\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-242d69b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"242d69b\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-52e11328\" data-id=\"52e11328\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4f8bd141 elementor-widget elementor-widget-jet-tabs\" data-id=\"4f8bd141\" data-element_type=\"widget\" data-settings=\"{&quot;tabs_position&quot;:&quot;top&quot;,&quot;no_active_tabs&quot;:&quot;false&quot;}\" data-widget_type=\"jet-tabs.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t<div class=\"jet-tabs jet-tabs-position-top jet-tabs-move-up-effect \" data-settings=\"{&quot;activeIndex&quot;:0,&quot;event&quot;:&quot;click&quot;,&quot;autoSwitch&quot;:false,&quot;autoSwitchDelay&quot;:3000,&quot;ajaxTemplate&quot;:false,&quot;tabsPosition&quot;:&quot;top&quot;,&quot;switchScrolling&quot;:false,&quot;switchScrollingOffset&quot;:0}\">\n\t\t\t<div class=\"jet-tabs__control-wrapper \" role=\"tablist\">\n                                    <div id=\"jet-tabs-control-1331\" class=\"jet-tabs__control jet-tabs__control-icon-left elementor-menu-anchor active-tab \" data-tab=\"1\" tabindex=\"0\" role=\"tab\" aria-controls=\"jet-tabs-content-1331\" aria-expanded=\"true\" data-template-id=\"460\"><div class=\"jet-tabs__control-inner\"><div class=\"jet-tabs__label-icon jet-tabs-icon\"><svg class=\"e-font-icon-svg e-fas-arrow-circle-right\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8c137 0 248 111 248 248S393 504 256 504 8 393 8 256 119 8 256 8zm-28.9 143.6l75.5 72.4H120c-13.3 0-24 10.7-24 24v16c0 13.3 10.7 24 24 24h182.6l-75.5 72.4c-9.7 9.3-9.9 24.8-.4 34.3l11 10.9c9.4 9.4 24.6 9.4 33.9 0L404.3 273c9.4-9.4 9.4-24.6 0-33.9L271.6 106.3c-9.4-9.4-24.6-9.4-33.9 0l-11 10.9c-9.5 9.6-9.3 25.1.4 34.4z\"><\/path><\/svg><\/div><div class=\"jet-tabs__label-text\">CONTE\u00daDO<\/div><\/div><\/div><div id=\"jet-tabs-control-1332\" class=\"jet-tabs__control jet-tabs__control-icon-left elementor-menu-anchor  \" data-tab=\"2\" tabindex=\"0\" role=\"tab\" aria-controls=\"jet-tabs-content-1332\" aria-expanded=\"false\" data-template-id=\"830\"><div class=\"jet-tabs__control-inner\"><div class=\"jet-tabs__label-icon jet-tabs-icon\"><svg class=\"e-font-icon-svg e-fas-arrow-circle-right\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8c137 0 248 111 248 248S393 504 256 504 8 393 8 256 119 8 256 8zm-28.9 143.6l75.5 72.4H120c-13.3 0-24 10.7-24 24v16c0 13.3 10.7 24 24 24h182.6l-75.5 72.4c-9.7 9.3-9.9 24.8-.4 34.3l11 10.9c9.4 9.4 24.6 9.4 33.9 0L404.3 273c9.4-9.4 9.4-24.6 0-33.9L271.6 106.3c-9.4-9.4-24.6-9.4-33.9 0l-11 10.9c-9.5 9.6-9.3 25.1.4 34.4z\"><\/path><\/svg><\/div><div class=\"jet-tabs__label-text\">INSTRUTOR<\/div><\/div><\/div>\n                    \t\t\t    <\/div>\n\t\t\t<div class=\"jet-tabs__content-wrapper\">\n\t\t\t\t<div id=\"jet-tabs-content-1331\" class=\"jet-tabs__content active-content\" data-tab=\"1\" role=\"tabpanel\" aria-hidden=\"false\" data-template-id=\"460\">\t\t<div data-elementor-type=\"section\" data-elementor-id=\"460\" class=\"elementor elementor-460\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3f2d5ff elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3f2d5ff\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7b6d9d7\" data-id=\"7b6d9d7\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-305350e elementor-widget__width-initial elementor-widget elementor-widget-toggle\" data-id=\"305350e\" data-element_type=\"widget\" id=\"meu-acordeao-customizado\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-5061\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-5061\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm144 276c0 6.6-5.4 12-12 12h-92v92c0 6.6-5.4 12-12 12h-56c-6.6 0-12-5.4-12-12v-92h-92c-6.6 0-12-5.4-12-12v-56c0-6.6 5.4-12 12-12h92v-92c0-6.6 5.4-12 12-12h56c6.6 0 12 5.4 12 12v92h92c6.6 0 12 5.4 12 12v56z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-minus-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zM124 296c-6.6 0-12-5.4-12-12v-56c0-6.6 5.4-12 12-12h264c6.6 0 12 5.4 12 12v56c0 6.6-5.4 12-12 12H124z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">ENCONTRO 1 - Introdu\u00e7\u00e3o \u00e0 Reforma Tribut\u00e1ria e Estrutura do IBS (4 horas) <\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-5061\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-5061\"><p>\u2022 Contexto e fundamentos da reforma <br \/>\u2022 Objetivos da EC 132\/2023 <br \/>\u2022 Estrutura do novo Sistema Tribut\u00e1rio Nacional (IBS, CBS, Imposto Seletivo) <br \/>\u2022 Princ\u00edpios constitucionais do IBS <br \/>\u2022 Estrutura geral da LC 214\/2025 <br \/>\u2022 Hip\u00f3teses de incid\u00eancia: opera\u00e7\u00f5es onerosas e n\u00e3o onerosas <br \/>\u2022 Comparativo inicial IBS x ICMS\/ISS<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-5062\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-5062\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm144 276c0 6.6-5.4 12-12 12h-92v92c0 6.6-5.4 12-12 12h-56c-6.6 0-12-5.4-12-12v-92h-92c-6.6 0-12-5.4-12-12v-56c0-6.6 5.4-12 12-12h92v-92c0-6.6 5.4-12 12-12h56c6.6 0 12 5.4 12 12v92h92c6.6 0 12 5.4 12 12v56z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-minus-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zM124 296c-6.6 0-12-5.4-12-12v-56c0-6.6 5.4-12 12-12h264c6.6 0 12 5.4 12 12v56c0 6.6-5.4 12-12 12H124z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">ENCONTRO 2 - Elementos do Fato Gerador, N\u00e3o Incid\u00eancia e Imunidades (4 horas)<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-5062\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-5062\"><p>\u2022 Aspectos espacial e temporal do fato gerador <br \/>\u2022 Local da opera\u00e7\u00e3o (an\u00e1lise pr\u00e1tica com foco em Pernambuco) <br \/>\u2022 Momento da ocorr\u00eancia <br \/>\u2022 Hip\u00f3teses de n\u00e3o incid\u00eancia <br \/>\u2022 Opera\u00e7\u00f5es mistas <br \/>\u2022 Imunidades constitucionais <br \/>\u2022 Base de c\u00e1lculo: regra geral e arbitramento <br \/>\u2022 Fixa\u00e7\u00e3o e estrutura das al\u00edquotas<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-5063\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-5063\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm144 276c0 6.6-5.4 12-12 12h-92v92c0 6.6-5.4 12-12 12h-56c-6.6 0-12-5.4-12-12v-92h-92c-6.6 0-12-5.4-12-12v-56c0-6.6 5.4-12 12-12h92v-92c0-6.6 5.4-12 12-12h56c6.6 0 12 5.4 12 12v92h92c6.6 0 12 5.4 12 12v56z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-minus-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zM124 296c-6.6 0-12-5.4-12-12v-56c0-6.6 5.4-12 12-12h264c6.6 0 12 5.4 12 12v56c0 6.6-5.4 12-12 12H124z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">ENCONTRO 3 - Base de C\u00e1lculo, Al\u00edquotas e Sujei\u00e7\u00e3o Passiva (4 horas) <\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-5063\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-5063\"><p>\u2022 Inclus\u00f5es e exclus\u00f5es da base de c\u00e1lculo <br \/>\u2022 Al\u00edquota de refer\u00eancia <br \/>\u2022 Parcela estadual e municipal <br \/>\u2022 Regimes favorecidos <br \/>\u2022 Cashback para fam\u00edlias de baixa renda <br \/>\u2022 Contribuinte e respons\u00e1veis <br \/>\u2022 Plataformas digitais e responsabilidade solid\u00e1ria<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-5064\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-5064\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm144 276c0 6.6-5.4 12-12 12h-92v92c0 6.6-5.4 12-12 12h-56c-6.6 0-12-5.4-12-12v-92h-92c-6.6 0-12-5.4-12-12v-56c0-6.6 5.4-12 12-12h92v-92c0-6.6 5.4-12 12-12h56c6.6 0 12 5.4 12 12v92h92c6.6 0 12 5.4 12 12v56z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-minus-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zM124 296c-6.6 0-12-5.4-12-12v-56c0-6.6 5.4-12 12-12h264c6.6 0 12 5.4 12 12v56c0 6.6-5.4 12-12 12H124z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">ENCONTRO 4 - N\u00e3o Cumulatividade do IBS (4 horas) <\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-5064\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-5064\"><p>\u2022 Princ\u00edpio da n\u00e3o cumulatividade plena <br \/>\u2022 Regras gerais de creditamento <br \/>\u2022 Veda\u00e7\u00f5es e estornos <br \/>\u2022 Cr\u00e9dito presumido <br \/>\u2022 Casos espec\u00edficos<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-5065\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-5065\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm144 276c0 6.6-5.4 12-12 12h-92v92c0 6.6-5.4 12-12 12h-56c-6.6 0-12-5.4-12-12v-92h-92c-6.6 0-12-5.4-12-12v-56c0-6.6 5.4-12 12-12h92v-92c0-6.6 5.4-12 12-12h56c6.6 0 12 5.4 12 12v92h92c6.6 0 12 5.4 12 12v56z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-minus-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zM124 296c-6.6 0-12-5.4-12-12v-56c0-6.6 5.4-12 12-12h264c6.6 0 12 5.4 12 12v56c0 6.6-5.4 12-12 12H124z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">ENCONTRO 5 - Apura\u00e7\u00e3o, Recolhimento e Ressarcimento (4 horas) <\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-5065\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-5065\"><p>\u2022 Regime regular de apura\u00e7\u00e3o <br \/>\u2022 Apura\u00e7\u00e3o assistida <br \/>\u2022 Modalidades de extin\u00e7\u00e3o do cr\u00e9dito tribut\u00e1rio <br \/>\u2022 Split payment <br \/>\u2022 Pagamento pelo adquirente e respons\u00e1veis <br \/>\u2022 Ressarcimento e pagamento indevido <br \/>\u2022 Documento fiscal eletr\u00f4nico <br \/>\u2022 Plataforma operacional unificada<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-5066\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-5066\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm144 276c0 6.6-5.4 12-12 12h-92v92c0 6.6-5.4 12-12 12h-56c-6.6 0-12-5.4-12-12v-92h-92c-6.6 0-12-5.4-12-12v-56c0-6.6 5.4-12 12-12h92v-92c0-6.6 5.4-12 12-12h56c6.6 0 12 5.4 12 12v92h92c6.6 0 12 5.4 12 12v56z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-minus-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zM124 296c-6.6 0-12-5.4-12-12v-56c0-6.6 5.4-12 12-12h264c6.6 0 12 5.4 12 12v56c0 6.6-5.4 12-12 12H124z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">ENCONTRO 6 - Regimes Diferenciados, Espec\u00edficos e Favorecidos \u2013 Parte I (4 horas) <\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-5066\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-5066\"><p>\u2022 Redu\u00e7\u00f5es de al\u00edquota (30% e 60%) <br \/>\u2022 Educa\u00e7\u00e3o, sa\u00fade e medicamentos <br \/>\u2022 Alimentos e insumos agropecu\u00e1rios <br \/>\u2022 Cultura, esportes e comunica\u00e7\u00e3o institucional <br \/>\u2022 Redu\u00e7\u00e3o a zero e isen\u00e7\u00f5es <br \/>\u2022 Cr\u00e9ditos presumidos (produtor rural, transportador aut\u00f4nomo, reciclagem, bens usados)<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-5067\" class=\"elementor-tab-title\" data-tab=\"7\" role=\"button\" aria-controls=\"elementor-tab-content-5067\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm144 276c0 6.6-5.4 12-12 12h-92v92c0 6.6-5.4 12-12 12h-56c-6.6 0-12-5.4-12-12v-92h-92c-6.6 0-12-5.4-12-12v-56c0-6.6 5.4-12 12-12h92v-92c0-6.6 5.4-12 12-12h56c6.6 0 12 5.4 12 12v92h92c6.6 0 12 5.4 12 12v56z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-minus-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zM124 296c-6.6 0-12-5.4-12-12v-56c0-6.6 5.4-12 12-12h264c6.6 0 12 5.4 12 12v56c0 6.6-5.4 12-12 12H124z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">ENCONTRO 7 - Regimes Setoriais e Aduaneiros (4 horas) <\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-5067\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"7\" role=\"region\" aria-labelledby=\"elementor-tab-title-5067\"><p>\u2022 Combust\u00edveis (monofasia) <br \/>\u2022 Servi\u00e7os financeiros <br \/>\u2022 Planos de sa\u00fade <br \/>\u2022 Concursos de progn\u00f3sticos <br \/>\u2022 Bens im\u00f3veis (redutor de ajuste e redutor social) <br \/>\u2022 Cooperativas <br \/>\u2022 Setores de turismo, hotelaria e alimenta\u00e7\u00e3o <br \/>\u2022 Regimes aduaneiros especiais <br \/>\u2022 Zonas de Processamento de Exporta\u00e7\u00e3o <br \/>\u2022 Regimes de bens de capital<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-5068\" class=\"elementor-tab-title\" data-tab=\"8\" role=\"button\" aria-controls=\"elementor-tab-content-5068\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm144 276c0 6.6-5.4 12-12 12h-92v92c0 6.6-5.4 12-12 12h-56c-6.6 0-12-5.4-12-12v-92h-92c-6.6 0-12-5.4-12-12v-56c0-6.6 5.4-12 12-12h92v-92c0-6.6 5.4-12 12-12h56c6.6 0 12 5.4 12 12v92h92c6.6 0 12 5.4 12 12v56z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-minus-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zM124 296c-6.6 0-12-5.4-12-12v-56c0-6.6 5.4-12 12-12h264c6.6 0 12 5.4 12 12v56c0 6.6-5.4 12-12 12H124z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">ENCONTRO 8 - Importa\u00e7\u00e3o, Exporta\u00e7\u00e3o, Transi\u00e7\u00e3o e Fiscaliza\u00e7\u00e3o (4 horas) <\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-5068\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"8\" role=\"region\" aria-labelledby=\"elementor-tab-title-5068\"><p>\u2022 IBS nas importa\u00e7\u00f5es e exporta\u00e7\u00f5es <br \/>\u2022 Conceito de consumo no pa\u00eds e no exterior <br \/>\u2022 Suspens\u00f5es e imunidades <br \/>\u2022 Fixa\u00e7\u00e3o de al\u00edquotas na transi\u00e7\u00e3o (2026\u20132033) <br \/>\u2022 Compensa\u00e7\u00e3o de benef\u00edcios fiscais do ICMS <br \/>\u2022 Zona Franca de Manaus e \u00c1reas de Livre Com\u00e9rcio <br \/>\u2022 Administra\u00e7\u00e3o, fiscaliza\u00e7\u00e3o e lan\u00e7amento de of\u00edcio <br \/>\u2022 Harmoniza\u00e7\u00e3o nacional <br \/>\u2022 Avalia\u00e7\u00e3o quinquenal da reforma <br \/>\u2022 Desafios estrat\u00e9gicos para a SEFAZ-PE<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t<\/div><div id=\"jet-tabs-content-1332\" class=\"jet-tabs__content \" data-tab=\"2\" role=\"tabpanel\" aria-hidden=\"true\" data-template-id=\"830\">\t\t<div data-elementor-type=\"section\" data-elementor-id=\"830\" class=\"elementor elementor-830\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9350781 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9350781\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-df19e0a\" data-id=\"df19e0a\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-3519f2f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3519f2f\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-3f9573a\" data-id=\"3f9573a\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-68a336c elementor-widget elementor-widget-image\" data-id=\"68a336c\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"223\" height=\"236\" src=\"https:\/\/atame.edu.br\/cursos\/wp-content\/uploads\/2025\/05\/instrutor.webp\" class=\"attachment-large size-large wp-image-839\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-96f0d58\" data-id=\"96f0d58\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2b719da elementor-widget elementor-widget-text-editor\" data-id=\"2b719da\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Marco Andr\u00e9 Ramos Vieira<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-a18e9f5\" data-id=\"a18e9f5\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-66f0f05\" data-id=\"66f0f05\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3b2b71e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3b2b71e\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-aee2574\" data-id=\"aee2574\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bbd6a1c elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"bbd6a1c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Consultor Legislativo do Senado Federal, desde 2012, Advogado e Professor. P\u00f3s graduado em Advocacia Empresarial, em Direito Processual Civil e em An\u00e1lise de Demonstra\u00e7\u00f5es Financeiras, Mestre pela Universidade Federal de Vi\u00e7osa. Foi Auditor Fiscal da Receita Federal do Brasil (1998 a 2012) e T\u00e9cnico da Receita Federal (1997 a 1998). Foi Conselheiro, representante do Governo, no CRPS \u2013 Conselho de Recursos da Previd\u00eancia Social (2003 a 2007); Conselheiro, representante da Fazenda, no Conselho de Contribuintes (2007 a 2008). Entre 2008 e 2012 foi Conselheiro, representante da Fazenda, no Conselho Administrativo de Recursos Fiscais do Minist\u00e9rio da Fazenda, onde ocupou o cargo de Presidente da 2\u00aa Turma da 3\u00aa C\u00e2mara. Autor dos Livros: Direito Tribut\u00e1rio Definitivo e Manual de Direito Previdenci\u00e1rio; coautor de Coment\u00e1rios \u00e0 reforma da Previd\u00eancia Social e do Novo Sistema Tribut\u00e1rio Nacional \u2013 Modelo Constitucional P\u00f3s-Reforma Tribut\u00e1ria. Atuou como instrutor de tribunais (STF, STJ e TRF-1\u00aa Regi\u00e3o) nas disciplinas Direito Tribut\u00e1rio e Direito Previdenci\u00e1rio. Professor em cursos preparat\u00f3rios para concursos e cursos de p\u00f3s-gradua\u00e7\u00e3o na \u00e1rea jur\u00eddica.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t<\/div>\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7fb3d491 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7fb3d491\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-25a0825b\" data-id=\"25a0825b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5c2fc503 elementor-mobile-align-center elementor-widget elementor-widget-button\" data-id=\"5c2fc503\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-size-sm\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">F.a.q.<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4e552adc elementor-widget elementor-widget-heading\" data-id=\"4e552adc\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Perguntas Frequentes<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-6889f725\" data-id=\"6889f725\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-653f4b22 elementor-widget elementor-widget-toggle\" data-id=\"653f4b22\" data-element_type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1691\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1691\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-caret-right\" viewBox=\"0 0 192 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M0 384.662V127.338c0-17.818 21.543-26.741 34.142-14.142l128.662 128.662c7.81 7.81 7.81 20.474 0 28.284L34.142 398.804C21.543 411.404 0 402.48 0 384.662z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-caret-up\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M288.662 352H31.338c-17.818 0-26.741-21.543-14.142-34.142l128.662-128.662c7.81-7.81 20.474-7.81 28.284 0l128.662 128.662c12.6 12.599 3.676 34.142-14.142 34.142z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Quando foi fundada a Faculdade ATAME?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1691\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1691\"><p>A ATAME \u00e9 uma sigla \u2013 <strong>Assessoria T\u00e9cnica em Administra\u00e7\u00e3o Municipal e Eventos<\/strong>,fundada em Cuiab\u00e1 em 1995. Inicialmente com Cursos de p\u00f3s-gradua\u00e7\u00e3o em parceria com Diversas Universidades renomadas do pa\u00eds. Com Sede em Bras\u00edlia\u00a0 desde 2001<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1692\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-1692\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-caret-right\" viewBox=\"0 0 192 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M0 384.662V127.338c0-17.818 21.543-26.741 34.142-14.142l128.662 128.662c7.81 7.81 7.81 20.474 0 28.284L34.142 398.804C21.543 411.404 0 402.48 0 384.662z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-caret-up\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M288.662 352H31.338c-17.818 0-26.741-21.543-14.142-34.142l128.662-128.662c7.81-7.81 20.474-7.81 28.284 0l128.662 128.662c12.6 12.599 3.676 34.142-14.142 34.142z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">A faculdade ATAME \u00e9 Credenciada junto ao MEC desde quando?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1692\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-1692\"><p>Sim, Faculdade ATAME, c\u00f3digo e-MEC n\u00ba 19281, recredenciada pela Portaria MEC n\u00ba 2.070, de 1\u00ba de dezembro de 2023, publicada no Di\u00e1rio Oficial da Uni\u00e3o n\u00ba 229 de 04 de dezembro de 2023, Se\u00e7\u00e3o 1, P\u00e1gina 84, est\u00e1 em conformidade com os preceitos da Resolu\u00e7\u00e3o CNE\/CES N\u00ba 1, de 06 de abril de 2018, publicada no DOU n\u00ba 67, de 09 de abril de 2018, Se\u00e7\u00e3o 1, P\u00e1gina 43, alterada pela Resolu\u00e7\u00e3o CNE\/CES N\u00ba 4, de 11 de dezembro de 2018, publicada no Di\u00e1rio Oficial da Uni\u00e3o n\u00ba 238, de 12 de dezembro de 2018, Se\u00e7\u00e3o 1, P\u00e1gina 15.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1693\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-1693\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-caret-right\" viewBox=\"0 0 192 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M0 384.662V127.338c0-17.818 21.543-26.741 34.142-14.142l128.662 128.662c7.81 7.81 7.81 20.474 0 28.284L34.142 398.804C21.543 411.404 0 402.48 0 384.662z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-caret-up\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M288.662 352H31.338c-17.818 0-26.741-21.543-14.142-34.142l128.662-128.662c7.81-7.81 20.474-7.81 28.284 0l128.662 128.662c12.6 12.599 3.676 34.142-14.142 34.142z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">A Institui\u00e7\u00e3o tem mestrado (Stricto Sensu)  <\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1693\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-1693\"><p>N\u00e3o, n\u00e3o temos no momento<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1694\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-1694\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-caret-right\" viewBox=\"0 0 192 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M0 384.662V127.338c0-17.818 21.543-26.741 34.142-14.142l128.662 128.662c7.81 7.81 7.81 20.474 0 28.284L34.142 398.804C21.543 411.404 0 402.48 0 384.662z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-caret-up\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M288.662 352H31.338c-17.818 0-26.741-21.543-14.142-34.142l128.662-128.662c7.81-7.81 20.474-7.81 28.284 0l128.662 128.662c12.6 12.599 3.676 34.142-14.142 34.142z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Qual a diferen\u00e7a entre P\u00f3s- Gradua\u00e7\u00e3o e Stricto Sensu?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1694\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-1694\"><p>A P\u00f3s-gradua\u00e7\u00e3o lato sensu \u00e9 mais voltada para o mercado de trabalho, como, por exemplo, as especializa\u00e7\u00f5es e os MBS. J\u00e1 os Cursos Scricto sensu s\u00e3o destinados aos programas de\u00a0 mestrados e Doutorados , atuando, portanto, na \u00e1rea acad\u00eamica, desenvolvendo pesquisas que v\u00e3o contribuir para o campo de estudo e dando aos alunos um t\u00edtulo de Mestre ou Doutor.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1695\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-1695\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-caret-right\" viewBox=\"0 0 192 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M0 384.662V127.338c0-17.818 21.543-26.741 34.142-14.142l128.662 128.662c7.81 7.81 7.81 20.474 0 28.284L34.142 398.804C21.543 411.404 0 402.48 0 384.662z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-caret-up\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M288.662 352H31.338c-17.818 0-26.741-21.543-14.142-34.142l128.662-128.662c7.81-7.81 20.474-7.81 28.284 0l128.662 128.662c12.6 12.599 3.676 34.142-14.142 34.142z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Ap\u00f3s o termino da p\u00f3s, quanto tempo leva para receber meu certificado de conclus\u00e3o?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1695\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-1695\"><p>Caso o aluno\u00a0 n\u00e3o tiver nenhuma pend\u00eancia, o prazo \u00e9 de 30 dias, ap\u00f3s o termino<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1696\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-1696\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-caret-right\" viewBox=\"0 0 192 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M0 384.662V127.338c0-17.818 21.543-26.741 34.142-14.142l128.662 128.662c7.81 7.81 7.81 20.474 0 28.284L34.142 398.804C21.543 411.404 0 402.48 0 384.662z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-caret-up\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M288.662 352H31.338c-17.818 0-26.741-21.543-14.142-34.142l128.662-128.662c7.81-7.81 20.474-7.81 28.284 0l128.662 128.662c12.6 12.599 3.676 34.142-14.142 34.142z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Nas aulas  presenciais, quantas faltas posso ter?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1696\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-1696\"><p>De acordo com as normas do MEC, o aluno pode ter 25% de falta<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1697\" class=\"elementor-tab-title\" data-tab=\"7\" role=\"button\" aria-controls=\"elementor-tab-content-1697\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-caret-right\" viewBox=\"0 0 192 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M0 384.662V127.338c0-17.818 21.543-26.741 34.142-14.142l128.662 128.662c7.81 7.81 7.81 20.474 0 28.284L34.142 398.804C21.543 411.404 0 402.48 0 384.662z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-caret-up\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M288.662 352H31.338c-17.818 0-26.741-21.543-14.142-34.142l128.662-128.662c7.81-7.81 20.474-7.81 28.284 0l128.662 128.662c12.6 12.599 3.676 34.142-14.142 34.142z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">As aulas presenciais ficam gravadas para assistir posteriormente?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1697\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"7\" role=\"region\" aria-labelledby=\"elementor-tab-title-1697\"><p>N\u00e3o, n\u00e3o tem essa possibilidade.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1698\" class=\"elementor-tab-title\" data-tab=\"8\" role=\"button\" aria-controls=\"elementor-tab-content-1698\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-caret-right\" viewBox=\"0 0 192 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M0 384.662V127.338c0-17.818 21.543-26.741 34.142-14.142l128.662 128.662c7.81 7.81 7.81 20.474 0 28.284L34.142 398.804C21.543 411.404 0 402.48 0 384.662z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-caret-up\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M288.662 352H31.338c-17.818 0-26.741-21.543-14.142-34.142l128.662-128.662c7.81-7.81 20.474-7.81 28.284 0l128.662 128.662c12.6 12.599 3.676 34.142-14.142 34.142z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Quando o Curso for Online ao vivo, posso faltar?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1698\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"8\" role=\"region\" aria-labelledby=\"elementor-tab-title-1698\"><p>Sim, as aulas ficam gravadas e disponibilizadas na plataforma<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1699\" class=\"elementor-tab-title\" data-tab=\"9\" role=\"button\" aria-controls=\"elementor-tab-content-1699\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-caret-right\" viewBox=\"0 0 192 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M0 384.662V127.338c0-17.818 21.543-26.741 34.142-14.142l128.662 128.662c7.81 7.81 7.81 20.474 0 28.284L34.142 398.804C21.543 411.404 0 402.48 0 384.662z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-caret-up\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M288.662 352H31.338c-17.818 0-26.741-21.543-14.142-34.142l128.662-128.662c7.81-7.81 20.474-7.81 28.284 0l128.662 128.662c12.6 12.599 3.676 34.142-14.142 34.142z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Qual plataforma a ATAME usa para aulas online?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1699\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"9\" role=\"region\" aria-labelledby=\"elementor-tab-title-1699\"><p>A plataforma \u00e9 a GOOGLE\u00a0 MEET<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-16910\" class=\"elementor-tab-title\" data-tab=\"10\" role=\"button\" aria-controls=\"elementor-tab-content-16910\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-caret-right\" viewBox=\"0 0 192 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M0 384.662V127.338c0-17.818 21.543-26.741 34.142-14.142l128.662 128.662c7.81 7.81 7.81 20.474 0 28.284L34.142 398.804C21.543 411.404 0 402.48 0 384.662z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-caret-up\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M288.662 352H31.338c-17.818 0-26.741-21.543-14.142-34.142l128.662-128.662c7.81-7.81 20.474-7.81 28.284 0l128.662 128.662c12.6 12.599 3.676 34.142-14.142 34.142z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Estou no \u00faltimo semestre da Faculdade, posso fazer a P\u00f3s-gradua\u00e7\u00e3o?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-16910\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"10\" role=\"region\" aria-labelledby=\"elementor-tab-title-16910\"><p>Pode iniciar fazendo as disciplinas como curso de\u00a0 extens\u00e3o a princ\u00edpio, ap\u00f3s o termino da gradua\u00e7\u00e3o e quando tiver o certifica\u00e7\u00e3o em m\u00e3os pode\u2013se trocar o contrato de extens\u00e3o\u00a0 para o curso de P\u00f3s-gradua\u00e7\u00e3o.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-16911\" class=\"elementor-tab-title\" data-tab=\"11\" role=\"button\" aria-controls=\"elementor-tab-content-16911\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-caret-right\" viewBox=\"0 0 192 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M0 384.662V127.338c0-17.818 21.543-26.741 34.142-14.142l128.662 128.662c7.81 7.81 7.81 20.474 0 28.284L34.142 398.804C21.543 411.404 0 402.48 0 384.662z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-caret-up\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M288.662 352H31.338c-17.818 0-26.741-21.543-14.142-34.142l128.662-128.662c7.81-7.81 20.474-7.81 28.284 0l128.662 128.662c12.6 12.599 3.676 34.142-14.142 34.142z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">  Posso fazer uma P\u00f3s diferente da minha \u00e1rea de gradua\u00e7\u00e3o?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-16911\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"11\" role=\"region\" aria-labelledby=\"elementor-tab-title-16911\"><p>Pode! Inclusive, essa diferen\u00e7a de escolha entre a P\u00f3s e a Gradua\u00e7\u00e3o \u00e9 muito realizada, pois, em muitos casos, amplia as possibilidades do profissional atuar em \u00e1reas distintas, o que aumenta as oportunidades no mercado competitivo de trabalho. Quando se fala em Direito, uma pessoa de outra \u00e1rea pode realizar a especializa\u00e7\u00e3o , por\u00e9m, n\u00e3o pode atuar como advogado, porque, para isso, \u00e9 necess\u00e1rio ter registro na Ordem dos Advogados do Brasil.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-16912\" class=\"elementor-tab-title\" data-tab=\"12\" role=\"button\" aria-controls=\"elementor-tab-content-16912\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-caret-right\" viewBox=\"0 0 192 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M0 384.662V127.338c0-17.818 21.543-26.741 34.142-14.142l128.662 128.662c7.81 7.81 7.81 20.474 0 28.284L34.142 398.804C21.543 411.404 0 402.48 0 384.662z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-caret-up\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M288.662 352H31.338c-17.818 0-26.741-21.543-14.142-34.142l128.662-128.662c7.81-7.81 20.474-7.81 28.284 0l128.662 128.662c12.6 12.599 3.676 34.142-14.142 34.142z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">\u00c9 obrigat\u00f3rio a apresenta\u00e7\u00e3o do TCC? <\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-16912\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"12\" role=\"region\" aria-labelledby=\"elementor-tab-title-16912\"><p>Trata-se de uma norma t\u00e9cnica da administra\u00e7\u00e3o p\u00fablica que, apesar de\u00a0n\u00e3o\u00a0ser lei, tem poder regulamentar sobre um tema espec\u00edfico de uma \u00e1rea. O documento em quest\u00e3o \u00e9 a resolu\u00e7\u00e3o CNE\/CES 01 de 06\/04\/2018 que tornou a p\u00f3s-gradua\u00e7\u00e3o sem\u00a0TCC\u00a0permitida nos cursos lato-sensu. No Caso se optar em fazer o TCC, \u00e9 cobrado uma Taxa direto com a Secretaria Acad\u00eamica<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-16913\" class=\"elementor-tab-title\" data-tab=\"13\" role=\"button\" aria-controls=\"elementor-tab-content-16913\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-caret-right\" viewBox=\"0 0 192 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M0 384.662V127.338c0-17.818 21.543-26.741 34.142-14.142l128.662 128.662c7.81 7.81 7.81 20.474 0 28.284L34.142 398.804C21.543 411.404 0 402.48 0 384.662z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-caret-up\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M288.662 352H31.338c-17.818 0-26.741-21.543-14.142-34.142l128.662-128.662c7.81-7.81 20.474-7.81 28.284 0l128.662 128.662c12.6 12.599 3.676 34.142-14.142 34.142z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Como \u00e9 feita as avalia\u00e7\u00f5es?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-16913\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"13\" role=\"region\" aria-labelledby=\"elementor-tab-title-16913\"><p>De acordo com cada professor, Trabalho em grupo, individual ou por participa\u00e7\u00e3o.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-16914\" class=\"elementor-tab-title\" data-tab=\"14\" role=\"button\" aria-controls=\"elementor-tab-content-16914\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-caret-right\" viewBox=\"0 0 192 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M0 384.662V127.338c0-17.818 21.543-26.741 34.142-14.142l128.662 128.662c7.81 7.81 7.81 20.474 0 28.284L34.142 398.804C21.543 411.404 0 402.48 0 384.662z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-caret-up\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M288.662 352H31.338c-17.818 0-26.741-21.543-14.142-34.142l128.662-128.662c7.81-7.81 20.474-7.81 28.284 0l128.662 128.662c12.6 12.599 3.676 34.142-14.142 34.142z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Tenho direito a Carteirinha de estudante?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-16914\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"14\" role=\"region\" aria-labelledby=\"elementor-tab-title-16914\"><p>Sim, favor entrar em contato com J\u00fanior:\u00a0 61-98203-5334<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-16915\" class=\"elementor-tab-title\" data-tab=\"15\" role=\"button\" aria-controls=\"elementor-tab-content-16915\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-caret-right\" viewBox=\"0 0 192 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M0 384.662V127.338c0-17.818 21.543-26.741 34.142-14.142l128.662 128.662c7.81 7.81 7.81 20.474 0 28.284L34.142 398.804C21.543 411.404 0 402.48 0 384.662z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-caret-up\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M288.662 352H31.338c-17.818 0-26.741-21.543-14.142-34.142l128.662-128.662c7.81-7.81 20.474-7.81 28.284 0l128.662 128.662c12.6 12.599 3.676 34.142-14.142 34.142z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Quais os contatos da Faculdade Atame?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-16915\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"15\" role=\"region\" aria-labelledby=\"elementor-tab-title-16915\"><p><em>Departamento Financeiro<\/em>: Falar com Leide: 6199835-6940 \/ financeiro.df@atame.edu.br<\/p><p><em>Suporte EAD<\/em>: Falar com Christian: 61 99269-4452<\/p><p><em>Acad\u00eamico<\/em>: Falar com Dalliana: 61 99277-7064<\/p><p><em>FALE CONOSCO<\/em>: Entrar em contato: 61 99267-8835<\/p><p><em>OUVIDORIA<\/em>: Entrar em contato: 61 99277-4715 \/ ouvidoria@atame.edu.br<\/p><p><em>SECRETARIA<\/em>: Entrar em contato: 61 99277-7064<\/p><p><em>GRADUA\u00c7\u00c3O<\/em>: graduacao@atame.edu.br<\/p><p>\u00a0<em>P\u00d3S-GRADUA\u00c7\u00c3O<\/em>:\u00a0 secretaria.df@atame.edu.br<\/p><p><em>Diretoria<\/em>: Falar com Rose ou Aneli:<\/p><p>Rose:\u00a0 61 99267-8835<\/p><p>Aneli:\u00a0 61 99267-7573<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-38ad3a3e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"38ad3a3e\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-188dce37\" data-id=\"188dce37\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7d3ecd99 elementor-mobile-align-center elementor-widget elementor-widget-button\" data-id=\"7d3ecd99\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-size-sm\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">saiba mais<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element 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