{"id":776,"date":"2025-05-30T18:30:59","date_gmt":"2025-05-30T21:30:59","guid":{"rendered":"https:\/\/atame.edu.br\/cursos\/?page_id=776"},"modified":"2026-03-31T18:28:42","modified_gmt":"2026-03-31T21:28:42","slug":"tributacao-sobre-o-consumo-novo-modelo-de-cobranca-administrativaributacao-sobre-o-consumo-novo-modelo-de-cobranca-administrativa-lei-complementar-no-227-2026","status":"publish","type":"page","link":"https:\/\/atame.edu.br\/cursos\/in-company\/tributacao-sobre-o-consumo-novo-modelo-de-cobranca-administrativaributacao-sobre-o-consumo-novo-modelo-de-cobranca-administrativa-lei-complementar-no-227-2026\/","title":{"rendered":"Imposto sobre Bens e Servi\u00e7os"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"776\" class=\"elementor elementor-776\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b02e3bd elementor-section-height-min-height elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"b02e3bd\" 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-fec51de\" data-id=\"fec51de\" 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-5e79c42 elementor-mobile-align-left elementor-widget elementor-widget-button\" data-id=\"5e79c42\" 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-39fe413 elementor-widget elementor-widget-heading\" data-id=\"39fe413\" 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\">Tributa\u00e7\u00e3o sobre o Consumo <br>Novo Modelo de Cobran\u00e7a Administrativa<br>Lei Complementar n\u00ba 227\/2026  <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2d6b449 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=\"2d6b449\" 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\">01 a 02 de junho\/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-89f0540 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=\"89f0540\" 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\">01 a 02 de junho\/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 em breve<\/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-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\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\ud83d\udccdLocal: Marante Plaza Hotel &#8211; Av. Boa Viagem, 1070 &#8211; Boa Viagem, Recife &#8211; PE<\/p>\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-e177393 elementor-mobile-align-center elementor-widget elementor-widget-button\" data-id=\"e177393\" 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-56fd3df elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"56fd3df\" 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-ff9c907\" data-id=\"ff9c907\" 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-fd6f06a elementor-shape-circle elementor-grid-0 e-grid-align-center elementor-widget elementor-widget-social-icons\" data-id=\"fd6f06a\" 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-0934e01 elementor-widget elementor-widget-text-editor\" data-id=\"0934e01\" 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>16 horas-aula<br \/>Per\u00edodo e hor\u00e1rio: a definir. <br \/><br \/><\/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-af712cb\" data-id=\"af712cb\" 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-76af17a elementor-shape-circle elementor-grid-0 e-grid-align-center elementor-widget elementor-widget-social-icons\" data-id=\"76af17a\" 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 C39.16,89.96,42.29,86.19,42.27,80.61L42.27,80.61L42.27,80.61z M56.11,66.12c2.16,0,3.92,1.75,3.92,3.92 c0,2.16-1.76,3.92-3.92,3.92c-2.16,0-3.92-1.75-3.92-3.92C52.19,67.88,53.94,66.12,56.11,66.12L56.11,66.12z M103.1,85.72 c1.59,0,2.89,1.28,2.89,2.89c0,1.59-1.28,2.89-2.89,2.89c-1.59,0-2.89-1.28-2.89-2.89C100.21,87.02,101.49,85.72,103.1,85.72 L103.1,85.72z M86.3,83.52h33.61V37.37H86.3V83.52L86.3,83.52z\"><\/path><\/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-e6e7f47 elementor-widget elementor-widget-text-editor\" data-id=\"e6e7f47\" 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>Aulas expositivas<br \/>e interativas<\/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-b6f4ce4\" data-id=\"b6f4ce4\" 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-528d080 elementor-shape-circle elementor-grid-0 e-grid-align-center elementor-widget elementor-widget-social-icons\" data-id=\"528d080\" 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=\"Capa_1\" x=\"0px\" y=\"0px\" width=\"485.213px\" height=\"485.212px\" viewBox=\"0 0 485.213 485.212\" style=\"enable-background:new 0 0 485.213 485.212;\" xml:space=\"preserve\"><g>\t<path d=\"M60.652,75.816V15.163C60.652,6.781,67.433,0,75.817,0c8.38,0,15.161,6.781,15.161,15.163v60.653  c0,8.38-6.781,15.161-15.161,15.161C67.433,90.978,60.652,84.196,60.652,75.816z M318.424,90.978  c8.378,0,15.163-6.781,15.163-15.161V15.163C333.587,6.781,326.802,0,318.424,0c-8.382,0-15.168,6.781-15.168,15.163v60.653  C303.256,84.196,310.042,90.978,318.424,90.978z M485.212,363.906c0,66.996-54.312,121.307-121.303,121.307  c-66.986,0-121.302-54.311-121.302-121.307c0-66.986,54.315-121.3,121.302-121.3C430.9,242.606,485.212,296.919,485.212,363.906z   M454.89,363.906c0-50.161-40.81-90.976-90.98-90.976c-50.166,0-90.976,40.814-90.976,90.976c0,50.171,40.81,90.98,90.976,90.98  C414.08,454.886,454.89,414.077,454.89,363.906z M121.305,181.955H60.652v60.651h60.653V181.955z M60.652,333.584h60.653V272.93  H60.652V333.584z M151.629,242.606h60.654v-60.651h-60.654V242.606z M151.629,333.584h60.654V272.93h-60.654V333.584z   M30.328,360.891V151.628h333.582v60.653h30.327V94c0-18.421-14.692-33.349-32.843-33.349h-12.647v15.166  c0,16.701-13.596,30.325-30.322,30.325c-16.731,0-30.326-13.624-30.326-30.325V60.651H106.14v15.166  c0,16.701-13.593,30.325-30.322,30.325c-16.733,0-30.327-13.624-30.327-30.325V60.651H32.859C14.707,60.651,0.001,75.579,0.001,94  v266.892c0,18.36,14.706,33.346,32.858,33.346h179.424v-30.331H32.859C31.485,363.906,30.328,362.487,30.328,360.891z   M303.256,242.606v-60.651h-60.648v60.651H303.256z M409.399,363.906h-45.49v-45.49c0-8.377-6.781-15.158-15.163-15.158  s-15.159,6.781-15.159,15.158v60.658c0,8.378,6.777,15.163,15.159,15.163h60.653c8.382,0,15.163-6.785,15.163-15.163  C424.562,370.692,417.781,363.906,409.399,363.906z\"><\/path><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><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-9d1db2f elementor-widget elementor-widget-text-editor\" data-id=\"9d1db2f\" 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>4 encontros de 4 horas<\/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-3712b1f\" data-id=\"3712b1f\" 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-b837682 elementor-shape-circle elementor-grid-0 e-grid-align-center elementor-widget elementor-widget-social-icons\" data-id=\"b837682\" 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 0 105.24 122.88\" style=\"enable-background:new 0 0 105.24 122.88\" xml:space=\"preserve\"><style type=\"text\/css\">.st0{fill-rule:evenodd;clip-rule:evenodd;}<\/style><g><path class=\"st0\" d=\"M43.26,20.55c-0.62,0.02-1.09,0.15-1.41,0.37c-0.18,0.12-0.32,0.28-0.4,0.47c-0.1,0.21-0.14,0.46-0.13,0.75 c0.02,0.85,0.47,1.96,1.33,3.24l0.01,0.02l2.79,4.44c1.12,1.78,2.29,3.6,3.75,4.93c1.4,1.28,3.11,2.15,5.36,2.16 c2.44,0.01,4.22-0.9,5.67-2.25c1.5-1.41,2.69-3.34,3.86-5.27l3.15-5.18c0.59-1.34,0.8-2.23,0.67-2.76 c-0.08-0.31-0.42-0.47-1.01-0.5c-0.13-0.01-0.25-0.01-0.38,0c-0.14,0-0.29,0.01-0.44,0.03c-0.08,0.01-0.17,0-0.24-0.02 c-0.28,0.02-0.57,0-0.86-0.05l1.08-4.77c-7.99,1.26-13.97-4.68-22.42-1.19l0.61,5.62C43.89,20.6,43.56,20.59,43.26,20.55 L43.26,20.55L43.26,20.55L43.26,20.55z M53.15,90.75c4.18,0,7.57,3.39,7.57,7.57c0,4.18-3.39,7.57-7.57,7.57 c-4.18,0-7.57-3.39-7.57-7.57C45.58,94.14,48.97,90.75,53.15,90.75L53.15,90.75z M11.75,63.27c-0.13,0.02-0.27,0.03-0.4,0.03 c-0.14,0-0.27-0.01-0.4-0.03H5.42c-0.07,0-0.13,0.02-0.18,0.05L5.2,63.37c-0.06,0.06-0.1,0.14-0.1,0.22v12.38 c0,0.07,0.02,0.13,0.05,0.18l0.04,0.04c0.06,0.06,0.14,0.1,0.22,0.1h6.86c0.11-0.02,0.23-0.02,0.35-0.02s0.23,0.01,0.35,0.02h80.54 c0.11-0.02,0.23-0.02,0.35-0.02c0.12,0,0.23,0.01,0.35,0.02h5.6c0.09,0,0.17-0.03,0.23-0.09c0.06-0.06,0.09-0.14,0.09-0.23V63.59 c0-0.08-0.04-0.16-0.1-0.22c-0.06-0.06-0.14-0.1-0.22-0.1H11.75L11.75,63.27L11.75,63.27z M24.74,58.17 c-0.08-0.26-0.13-0.53-0.16-0.83c0.1-7.81-1.1-9.27,7.13-13.86c3.01-1.68,10.78-2.25,14.17-4.47c0.52-0.97,1.09-2.72,1.44-3.76 l0.03-0.1c-1.24-1.34-2.26-2.92-3.24-4.47l-2.79-4.44c-1.02-1.52-1.55-2.92-1.58-4.06c-0.02-0.54,0.08-1.03,0.27-1.45 c0.21-0.45,0.53-0.82,0.96-1.11c0.2-0.14,0.43-0.25,0.68-0.35c-0.18-2.41-0.25-5.44-0.13-7.98c0.06-0.6,0.18-1.21,0.34-1.81 c1.02-3.65,4.16-6.28,7.75-7.52c1.74-0.6,1.07-2.03,2.83-1.94c4.17,0.23,10.6,2.91,13.07,5.76c3.46,3.99,2.57,8.91,2.45,13.78v0 c0.77,0.24,1.27,0.73,1.47,1.52c0.22,0.88-0.02,2.12-0.77,3.81l0,0c-0.01,0.03-0.03,0.06-0.05,0.09l-3.18,5.24 c-1.23,2.02-2.47,4.05-4.13,5.6l-0.08,0.08c0.16,0.23,0.33,0.48,0.51,0.75c0.55,0.81,1.18,1.73,1.76,2.45 c3.46,2.15,11.07,2.73,14.04,4.39c7.57,4.22,5.7,6.48,6.24,13.86c-0.03,0.3-0.08,0.58-0.16,0.83h16.19c1.49,0,2.85,0.61,3.83,1.59 c0.98,0.98,1.59,2.34,1.59,3.83v12.38c0,1.49-0.61,2.84-1.59,3.82l-0.01,0.01c-0.98,0.98-2.33,1.59-3.82,1.59h-3.4v37.37 c0,1.13-0.46,2.16-1.21,2.91c-0.74,0.74-1.77,1.21-2.91,1.21h-78.1c-1.14,0-2.17-0.46-2.92-1.21c-0.07-0.07-0.14-0.14-0.2-0.22 c-0.63-0.72-1.01-1.67-1.01-2.7V81.39H5.42c-1.49,0-2.85-0.61-3.83-1.59c-0.06-0.06-0.12-0.12-0.17-0.19 C0.54,78.65,0,77.37,0,75.97V63.59c0-1.49,0.61-2.85,1.59-3.83c0.06-0.06,0.13-0.12,0.2-0.18c0.97-0.88,2.24-1.41,3.63-1.41 C11.86,58.17,18.3,58.17,24.74,58.17L24.74,58.17z M15.18,81.39v36.38h76.13V81.39H15.18L15.18,81.39z M48.88,43.96 c-1.41-1.6-1.53-3.28,0-5.06c1.77,0.45,3.38,1.21,4.87,2.24c0.32-0.14,0.69-0.2,1.06-0.17c1.55-1.1,3.53-1.54,5.25-2.37 c2.06,2.01,1.84,3.86-0.19,5.58c-1.13-0.26-2.21-0.66-3.24-1.18c-0.03,0.26-0.1,0.55-0.22,0.87l2.25,10.69 c1.72-3.6,3.5-9.33,3.95-13.98c-0.75-0.84-1.55-2.01-2.23-3.02c-0.15-0.23-0.3-0.44-0.44-0.65c-1.46,0.98-3.2,1.59-5.38,1.58 c-2.43-0.01-4.31-0.84-5.88-2.11c-0.44,1.32-1.09,3.12-1.71,3.99c-0.05,0.06-0.1,0.12-0.16,0.17c0.82,5.06,2.59,10.55,4.2,14.03 l2.25-10.69c-0.33-0.55-0.46-1.03-0.44-1.43C51.6,43.18,50.27,43.65,48.88,43.96L48.88,43.96L48.88,43.96z\"><\/path><\/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-6d75fbc elementor-widget elementor-widget-text-editor\" data-id=\"6d75fbc\" 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>Corpo docente<br \/>formado por doutores<\/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-5a3e0b1\" data-id=\"5a3e0b1\" 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-e2d9e7a elementor-shape-circle elementor-grid-0 e-grid-align-center elementor-widget elementor-widget-social-icons\" data-id=\"e2d9e7a\" 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\" fill=\"#000000\" height=\"800px\" width=\"800px\" id=\"Layer_1\" viewBox=\"0 0 512 512\" xml:space=\"preserve\"><g>\t<g>\t\t<path d=\"M503.332,88.293H8.668C3.881,88.293,0,92.174,0,96.961v302.808c0,4.787,3.881,8.668,8.668,8.668h352.294v6.602   c0,3.26,1.83,6.245,4.735,7.725c1.241,0.632,2.589,0.943,3.932,0.943c1.801,0,3.59-0.559,5.1-1.659l20.327-14.787l20.333,14.781   c2.637,1.916,6.128,2.191,9.031,0.712c2.906-1.479,4.734-4.464,4.734-7.724v-6.594h74.176c4.788,0,8.668-3.881,8.668-8.668V96.961   C512,92.174,508.12,88.293,503.332,88.293z M482.405,105.629l-11.558,11.558H41.152l-11.558-11.558H482.405z M453.418,291.13   c-0.962-1.425-2.05-3.04-2.351-3.964c-0.346-1.061-0.422-3.013-0.496-4.902c-0.17-4.341-0.383-9.743-3.821-14.468   c-3.463-4.758-8.556-6.626-12.65-8.128c-1.753-0.644-3.567-1.308-4.431-1.938c-0.832-0.604-2.056-2.172-3.137-3.554   c-2.702-3.457-6.065-7.759-11.726-9.596c-5.493-1.782-10.653-0.326-14.799,0.844c-1.854,0.524-3.772,1.063-4.949,1.063   s-3.095-0.541-4.949-1.063c-4.15-1.171-9.313-2.625-14.799-0.844c-5.66,1.838-9.024,6.141-11.726,9.597   c-1.082,1.382-2.307,2.949-3.138,3.554c-0.864,0.63-2.678,1.296-4.431,1.938c-4.094,1.501-9.187,3.371-12.65,8.128   c-3.438,4.724-3.65,10.127-3.821,14.468c-0.073,1.887-0.15,3.841-0.496,4.902c-0.301,0.925-1.389,2.539-2.351,3.964   c-2.468,3.656-5.537,8.205-5.537,14.232c0,6.028,3.07,10.578,5.537,14.233c0.962,1.425,2.051,3.04,2.351,3.964   c0.346,1.061,0.422,3.014,0.496,4.903c0.17,4.341,0.383,9.743,3.821,14.468c3.463,4.757,8.556,6.626,12.65,8.128   c1.753,0.644,3.565,1.308,4.431,1.938c0.157,0.114,0.333,0.273,0.514,0.448v8.762H46.23V134.524h419.54v227.684h-36.614v-8.762   c0.183-0.177,0.358-0.335,0.516-0.45c0.866-0.629,2.678-1.294,4.431-1.938c4.092-1.501,9.186-3.371,12.647-8.127   c3.44-4.725,3.651-10.128,3.822-14.47c0.074-1.887,0.15-3.839,0.495-4.899c0.301-0.925,1.39-2.54,2.352-3.965   c2.468-3.656,5.537-8.206,5.537-14.233S455.886,294.786,453.418,291.13z M28.894,367.284l-11.558,11.558V117.887l11.558,11.558   V367.284z M360.961,391.101H29.594l11.558-11.558h319.809V391.101z M411.819,398.016l-11.668-8.482   c-3.039-2.209-7.154-2.209-10.195,0.002l-11.657,8.48v-31.198c0.818,0.109,1.627,0.165,2.422,0.165   c3.442,0,6.638-0.901,9.388-1.677c1.854-0.524,3.774-1.063,4.95-1.063c1.177,0,3.095,0.541,4.949,1.063   c3.385,0.955,7.448,2.1,11.811,1.52V398.016z M428.129,334.783c-2.737,1.004-5.839,2.143-8.66,4.197   c-2.793,2.033-4.813,4.616-6.595,6.894c-0.985,1.26-2.615,3.346-3.397,3.769c-0.87,0.075-3.203-0.584-4.764-1.024   c-2.85-0.803-6.079-1.714-9.655-1.714c-3.576,0-6.806,0.911-9.655,1.714c-1.563,0.44-3.9,1.093-4.763,1.024   c-0.781-0.423-2.413-2.509-3.397-3.768c-1.782-2.279-3.801-4.862-6.594-6.894c-2.822-2.054-5.926-3.192-8.662-4.197   c-1.486-0.545-3.949-1.449-4.593-2.051c-0.362-0.799-0.464-3.388-0.526-4.949c-0.114-2.923-0.245-6.235-1.328-9.575   c-1.054-3.245-2.869-5.935-4.47-8.309c-0.94-1.392-2.511-3.72-2.572-4.522c0.061-0.828,1.632-3.155,2.572-4.547   c1.602-2.374,3.416-5.063,4.469-8.309c1.084-3.34,1.216-6.653,1.329-9.575c0.062-1.561,0.164-4.15,0.526-4.949   c0.643-0.602,3.107-1.506,4.593-2.051c2.737-1.004,5.839-2.143,8.661-4.197c2.793-2.033,4.813-4.616,6.595-6.894   c0.985-1.26,2.617-3.347,3.397-3.769c0.865-0.074,3.201,0.584,4.763,1.024c2.85,0.804,6.08,1.715,9.655,1.715   s6.805-0.911,9.655-1.715c1.563-0.44,3.89-1.098,4.764-1.024c0.781,0.422,2.412,2.508,3.396,3.768   c1.782,2.279,3.8,4.862,6.595,6.895c2.822,2.054,5.924,3.192,8.661,4.195c1.485,0.546,3.949,1.449,4.593,2.052   c0.362,0.797,0.463,3.388,0.526,4.949c0.114,2.922,0.245,6.235,1.329,9.575c1.053,3.245,2.867,5.934,4.469,8.308   c0.94,1.392,2.511,3.72,2.572,4.524c-0.06,0.828-1.632,3.156-2.572,4.549c-1.602,2.373-3.416,5.061-4.47,8.308   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-28748d2 elementor-widget elementor-widget-text-editor\" data-id=\"28748d2\" 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-db0d590 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"db0d590\" 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-6f035c8\" data-id=\"6f035c8\" 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-0dc96f7 elementor-mobile-align-center elementor-widget elementor-widget-button\" data-id=\"0dc96f7\" 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-7ef18c3 elementor-widget elementor-widget-text-editor\" data-id=\"7ef18c3\" 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 implementa\u00e7\u00e3o do novo modelo de tributa\u00e7\u00e3o sobre o consumo exige profunda adapta\u00e7\u00e3o das<br \/>administra\u00e7\u00f5es tribut\u00e1rias estaduais, especialmente no que se refere \u00e0 governan\u00e7a do IBS e \u00e0<br \/>estrutura nacionalizada do Processo Administrativo Tribut\u00e1rio.<br \/>A Lei Complementar n\u00ba 227 instituiu um novo regime de cobran\u00e7a administrativa, redefinindo<br \/>compet\u00eancias, padronizando procedimentos e estruturando um modelo contencioso unificado.<br \/>Diante desse novo cen\u00e1rio normativo, apresenta-se proposta de capacita\u00e7\u00e3o especializada<br \/>voltada aos Auditores Fiscais do Estado de Pernambuco.<\/p><p><strong>OBJETIVO GERAL<\/strong><br \/>Capacitar os Auditores Fiscais com dom\u00ednio t\u00e9cnico sobre:<br \/>\u2022 A estrutura de governan\u00e7a do IBS;<br \/>\u2022 As regras do Processo Administrativo Tribut\u00e1rio nacionalizado;<br \/>\u2022 A sistem\u00e1tica de fiscaliza\u00e7\u00e3o e cobran\u00e7a coordenada;<br \/>\u2022 A transi\u00e7\u00e3o do modelo ICMS para o novo regime.<\/p><p>Ao final do curso, os participantes estar\u00e3o aptos a atuar com seguran\u00e7a jur\u00eddica e efici\u00eancia na gest\u00e3o fazend\u00e1ria sob a \u00e9gide da LC n\u00ba 227\/2026.\u00a0<\/p><p><strong>OBJETIVOS ESPEC\u00cdFICOS<\/strong><\/p><p>\u2022 Compreender as principais inova\u00e7\u00f5es institucionais introduzidas pela LC n\u00ba 227\/2026; <br \/>\u2022 Dominar as normas processuais aplic\u00e1veis ao PAT do IBS; <br \/>\u2022 Analisar hip\u00f3teses de nulidade, v\u00edcios processuais e garantias do contribuinte; <br \/>\u2022 Aplicar corretamente as regras recursais e de uniformiza\u00e7\u00e3o; <br \/>\u2022 Entender os impactos da transi\u00e7\u00e3o do ICMS para o novo sistema.<\/p><p><strong>P\u00daBLICO ALVO<\/strong><\/p><p>Auditores Fiscais do Estado de Pernambuco.<\/p><p><strong>Carga hor\u00e1ria<\/strong> :\u00a016 horas-aula (4 encontros de 4 horas)\u00a0<\/p><p>Per\u00edodo e hor\u00e1rio: a definir\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p><p>Legisla\u00e7\u00e3o principal: Lei Complementar n\u00ba 227\/2026.<\/p><p><strong>METODOLOGIA<\/strong> <br \/>\u2022 Aulas expositivas estruturadas; <br \/>\u2022 An\u00e1lise sistem\u00e1tica da legisla\u00e7\u00e3o; <br \/>\u2022 Estudo de casos concretos; <br \/>\u2022 Simula\u00e7\u00f5es de procedimentos administrativos; <br \/>\u2022 Debate t\u00e9cnico orientado \u00e0 realidade da fiscaliza\u00e7\u00e3o estadual.<\/p><p><strong>MATERIAL DE APOIO<\/strong> <br \/>\u2022 Apostila com resumos executivos; <br \/>\u2022 Slides estruturados para acompanhamento; <br \/>\u2022 Sistematiza\u00e7\u00e3o das normas processuais.<\/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-f061e70\" data-id=\"f061e70\" 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-32ed317 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"32ed317\" 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-a4103cc\" data-id=\"a4103cc\" 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-0246ef2 elementor-mobile-align-center elementor-widget elementor-widget-button\" data-id=\"0246ef2\" 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-d9bc4cf elementor-hidden-mobile\" data-id=\"d9bc4cf\" 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-5224a51 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5224a51\" 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-c919d28\" data-id=\"c919d28\" 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-6e25ef4 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"6e25ef4\" 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$ 1.750<\/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>\ud83d\udccdLocal: Marante Plaza Hotel - Av. Boa Viagem, 1070 - Boa Viagem, Recife - PE<\/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-4272c79 elementor-mobile-align-center elementor-widget elementor-widget-button\" data-id=\"4272c79\" 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-9e56039 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9e56039\" 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-60b68ea\" data-id=\"60b68ea\" 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-c645067 elementor-mobile-align-center elementor-widget elementor-widget-button\" data-id=\"c645067\" 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-d78836e elementor-widget elementor-widget-text-editor\" data-id=\"d78836e\" 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 \/>A reforma tribut\u00e1ria inaugura um novo paradigma na tributa\u00e7\u00e3o sobre o consumo. A atua\u00e7\u00e3o <br \/>preventiva e tecnicamente qualificada dos Auditores Fiscais ser\u00e1 determinante para garantir <br \/>seguran\u00e7a jur\u00eddica, efici\u00eancia arrecadat\u00f3ria e uniformidade interpretativa no Estado de <br \/>Pernambuco.<\/p><p><strong>A ATAME coloca-se \u00e0 disposi\u00e7\u00e3o para adequa\u00e7\u00e3o de datas e formato conforme a conveni\u00eancia <\/strong><br \/><strong>da SEFAZ-PE.<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0d7ce2f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0d7ce2f\" 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-ed4aaf4\" data-id=\"ed4aaf4\" 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-4aea3f5 elementor-widget elementor-widget-jet-tabs\" data-id=\"4aea3f5\" 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;hover&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-7851\" class=\"jet-tabs__control jet-tabs__control-icon-right elementor-menu-anchor active-tab \" data-tab=\"1\" tabindex=\"0\" role=\"tab\" aria-controls=\"jet-tabs-content-7851\" aria-expanded=\"true\" data-template-id=\"821\"><div class=\"jet-tabs__control-inner\"><div class=\"jet-tabs__label-text\">Conte\u00fado <\/div><\/div><\/div><div id=\"jet-tabs-control-7852\" class=\"jet-tabs__control jet-tabs__control-icon-right elementor-menu-anchor  \" data-tab=\"2\" tabindex=\"0\" role=\"tab\" aria-controls=\"jet-tabs-content-7852\" aria-expanded=\"false\" data-template-id=\"830\"><div class=\"jet-tabs__control-inner\"><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-7851\" class=\"jet-tabs__content active-content\" data-tab=\"1\" role=\"tabpanel\" aria-hidden=\"false\" data-template-id=\"821\">\t\t<div data-elementor-type=\"section\" data-elementor-id=\"821\" class=\"elementor elementor-821\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-272e1d1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"272e1d1\" 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-d5c9947\" data-id=\"d5c9947\" 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-77c5770 elementor-widget__width-initial elementor-widget elementor-widget-toggle\" data-id=\"77c5770\" 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-1251\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1251\" 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 - Comit\u00ea Gestor do IBS (CGIBS) \u2013 Institui\u00e7\u00e3o e Compet\u00eancias (4 horas) <\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1251\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1251\"><p data-start=\"228\" data-end=\"278\">M\u00f3dulo 1 \u2013 Natureza e Prerrogativas <br \/>\u2022 Institui\u00e7\u00e3o e independ\u00eancia t\u00e9cnica e administrativa <br \/>\u2022 Atua\u00e7\u00e3o integrada das administra\u00e7\u00f5es tribut\u00e1ria<span style=\"background-color: rgba(235, 235, 235, 0);\">s<\/span><\/p><p data-start=\"228\" data-end=\"278\">M\u00f3dulo 2 \u2013 Compet\u00eancias Administrativas e Normativas <br \/>\u2022 Regulamento \u00fanico nacional <br \/>\u2022 Uniformiza\u00e7\u00e3o interpretativa <br \/>\u2022 Gest\u00e3o da arrecada\u00e7\u00e3o, compensa\u00e7\u00f5es e reten\u00e7\u00f5es<span style=\"background-color: rgba(235, 235, 235, 0);\">\u00a0<\/span><\/p><p data-start=\"228\" data-end=\"278\">M\u00f3dulo 3 \u2013 Fiscaliza\u00e7\u00e3o e Cobran\u00e7a Coordenada <br \/>\u2022 Fiscaliza\u00e7\u00e3o interestadual <br \/>\u2022 Delega\u00e7\u00f5es de compet\u00eancia <br \/>\u2022 Titularidade e cotitularidade fiscalizat\u00f3ria<span style=\"background-color: rgba(235, 235, 235, 0);\">\u00a0<\/span><\/p><p data-start=\"228\" data-end=\"278\">M\u00f3dulo 4 \u2013 Discuss\u00e3o Pr\u00e1tica <br \/>\u2022 Impactos na autonomia fiscal estadual<\/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-1252\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-1252\" 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 - Processo Administrativo Tribut\u00e1rio do IBS \u2013 Normas Processuais (4 horas) <\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1252\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-1252\"><p data-start=\"447\" data-end=\"513\">M\u00f3dulo 1 \u2013 Princ\u00edpios e Forma dos Atos <br \/>\u2022 Verdade material <br \/>\u2022 Simplicidade e formalismo moderado <br \/>\u2022 Tramita\u00e7\u00e3o exclusivamente eletr\u00f4nica<span style=\"background-color: rgba(235, 235, 235, 0);\">\u00a0<\/span><\/p><p data-start=\"447\" data-end=\"513\">M\u00f3dulo 2 \u2013 Prazos e Intima\u00e7\u00f5es <br \/>\u2022 Contagem em dias \u00fateis <br \/>\u2022 Suspens\u00e3o anual (20\/12 a 20\/01) <br \/>\u2022 Intima\u00e7\u00e3o via Domic\u00edlio Tribut\u00e1rio Eletr\u00f4nico (DTE)<span style=\"background-color: rgba(235, 235, 235, 0);\">\u00a0<\/span><\/p><p data-start=\"447\" data-end=\"513\">M\u00f3dulo 3 \u2013 V\u00edcios e Nulidades <br \/>\u2022 Hip\u00f3teses de nulidade <br \/>\u2022 Impedimentos e suspei\u00e7\u00f5es<\/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-1253\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-1253\" 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 - Contencioso Administrativo e Inst\u00e2ncias de Julgamento (4 horas) <\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1253\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-1253\"><p data-start=\"647\" data-end=\"677\">M\u00f3dulo 1 \u2013 Fase Litigiosa <br \/>\u2022 Prazo de impugna\u00e7\u00e3o <br \/>\u2022 Produ\u00e7\u00e3o de provas <br \/>\u2022 Reconhecimento parcial e montante incontroverso<span style=\"background-color: rgba(235, 235, 235, 0);\">\u00a0<\/span><\/p><p data-start=\"647\" data-end=\"677\">M\u00f3dulo 2 \u2013 Recursos <br \/>\u2022 Recurso volunt\u00e1rio <br \/>\u2022 Recurso de of\u00edcio <br \/>\u2022 Pedido de retifica\u00e7\u00e3o <br \/>\u2022 Recurso de Uniformiza\u00e7\u00e3o \u00e0 C\u00e2mara Superior do IBS<span style=\"background-color: rgba(235, 235, 235, 0);\">\u00a0<\/span><\/p><p data-start=\"647\" data-end=\"677\">M\u00f3dulo 3 \u2013 Estrutura de Julgamento <br \/>\u2022 C\u00e2maras organizadas por UF <br \/>\u2022 Paridade e representa\u00e7\u00e3o dos contribuintes<\/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-1254\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-1254\" 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 - Transi\u00e7\u00e3o do ICMS e Disposi\u00e7\u00f5es Finais (4 horas) <\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1254\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-1254\"><p data-start=\"799\" data-end=\"816\">M\u00f3dulo 1 \u2013 Saldos Credores de ICMS <br \/>\u2022 Reconhecimento dos saldos existentes em 31\/12\/2032 <br \/>\u2022 Atualiza\u00e7\u00e3o pelo IPCA <br \/>\u2022 Prazos de ressarcimento<span style=\"background-color: rgba(235, 235, 235, 0);\">\u00a0<\/span><\/p><p data-start=\"799\" data-end=\"816\">M\u00f3dulo 2 \u2013 Substitui\u00e7\u00e3o Tribut\u00e1ria e Estoque <br \/>\u2022 Tratamento do ICMS-ST <br \/>\u2022 Aproveitamento na transi\u00e7\u00e3o<span style=\"background-color: rgba(235, 235, 235, 0);\">\u00a0<\/span><\/p><p data-start=\"799\" data-end=\"816\">M\u00f3dulo 3 \u2013 Programas de Conformidade e Penalidades <br \/>\u2022 Infra\u00e7\u00f5es administrativas <br \/>\u2022 Multas n\u00e3o tribut\u00e1rias <br \/>\u2022 Diretrizes de conformidade fiscal<span style=\"background-color: rgba(235, 235, 235, 0);\">\u00a0<\/span><\/p><p data-start=\"799\" data-end=\"816\"><strong>Encerramento \u2013 Consolida\u00e7\u00e3o Pr\u00e1tica e Debate T\u00e9cnico<\/strong><\/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-7852\" 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-282c34c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"282c34c\" 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-d1ca3bf\" data-id=\"d1ca3bf\" 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-05b319f elementor-mobile-align-center elementor-widget elementor-widget-button\" data-id=\"05b319f\" 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-51c8070 elementor-widget elementor-widget-heading\" data-id=\"51c8070\" 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-92e9e78\" data-id=\"92e9e78\" 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-506f6d2 elementor-widget elementor-widget-toggle\" data-id=\"506f6d2\" 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-8431\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-8431\" 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-8431\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-8431\"><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-8432\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-8432\" 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-8432\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-8432\"><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-8433\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-8433\" 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-8433\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-8433\"><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-8434\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-8434\" 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-8434\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-8434\"><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-8435\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-8435\" 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-8435\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-8435\"><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-8436\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-8436\" 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-8436\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-8436\"><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-8437\" class=\"elementor-tab-title\" data-tab=\"7\" role=\"button\" aria-controls=\"elementor-tab-content-8437\" 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-8437\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"7\" role=\"region\" aria-labelledby=\"elementor-tab-title-8437\"><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-8438\" class=\"elementor-tab-title\" data-tab=\"8\" role=\"button\" aria-controls=\"elementor-tab-content-8438\" 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-8438\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"8\" role=\"region\" aria-labelledby=\"elementor-tab-title-8438\"><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-8439\" class=\"elementor-tab-title\" data-tab=\"9\" role=\"button\" aria-controls=\"elementor-tab-content-8439\" 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-8439\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"9\" role=\"region\" aria-labelledby=\"elementor-tab-title-8439\"><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-84310\" class=\"elementor-tab-title\" data-tab=\"10\" role=\"button\" aria-controls=\"elementor-tab-content-84310\" 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-84310\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"10\" role=\"region\" aria-labelledby=\"elementor-tab-title-84310\"><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-84311\" class=\"elementor-tab-title\" data-tab=\"11\" role=\"button\" aria-controls=\"elementor-tab-content-84311\" 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-84311\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"11\" role=\"region\" aria-labelledby=\"elementor-tab-title-84311\"><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-84312\" class=\"elementor-tab-title\" data-tab=\"12\" role=\"button\" aria-controls=\"elementor-tab-content-84312\" 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-84312\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"12\" role=\"region\" aria-labelledby=\"elementor-tab-title-84312\"><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-84313\" class=\"elementor-tab-title\" data-tab=\"13\" role=\"button\" aria-controls=\"elementor-tab-content-84313\" 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-84313\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"13\" role=\"region\" aria-labelledby=\"elementor-tab-title-84313\"><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-84314\" class=\"elementor-tab-title\" data-tab=\"14\" role=\"button\" aria-controls=\"elementor-tab-content-84314\" 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-84314\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"14\" role=\"region\" aria-labelledby=\"elementor-tab-title-84314\"><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-84315\" class=\"elementor-tab-title\" data-tab=\"15\" role=\"button\" aria-controls=\"elementor-tab-content-84315\" 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-84315\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"15\" role=\"region\" aria-labelledby=\"elementor-tab-title-84315\"><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-9b275b6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9b275b6\" 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-a213bac\" data-id=\"a213bac\" 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-8152697 elementor-mobile-align-center elementor-widget elementor-widget-button\" data-id=\"8152697\" 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 elementor-element-2c31521 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"2c31521\" 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\">Quer conhecer mais sobre o curso?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d5f576f elementor-widget elementor-widget-text-editor\" data-id=\"d5f576f\" 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 class=\"p1\">Deixe seu contato no formul\u00e1rio ao lado e receba nosso guia do aluno e converse com um de nossos consultores.<\/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-50 elementor-top-column elementor-element elementor-element-1c4f33c\" data-id=\"1c4f33c\" 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-69340f4 elementor-button-align-stretch elementor-widget elementor-widget-form\" data-id=\"69340f4\" data-element_type=\"widget\" data-settings=\"{&quot;button_width&quot;:&quot;50&quot;,&quot;step_next_label&quot;:&quot;Next&quot;,&quot;step_previous_label&quot;:&quot;Previous&quot;,&quot;step_type&quot;:&quot;number_text&quot;,&quot;step_icon_shape&quot;:&quot;circle&quot;}\" data-widget_type=\"form.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<form class=\"elementor-form\" method=\"post\" name=\"New Form\">\n\t\t\t<input type=\"hidden\" name=\"post_id\" value=\"776\"\/>\n\t\t\t<input type=\"hidden\" name=\"form_id\" value=\"69340f4\"\/>\n\t\t\t<input type=\"hidden\" name=\"referer_title\" value=\"Imposto sobre Bens e Servi\u00e7os - ATAME - Cursos de Gradua\u00e7\u00e3o, P\u00f3s-Gradua\u00e7\u00e3o, Extens\u00e3o e Online - Bras\u00edlia\/DF\" \/>\n\n\t\t\t\t\t\t\t<input type=\"hidden\" name=\"queried_id\" value=\"776\"\/>\n\t\t\t\n\t\t\t<div class=\"elementor-form-fields-wrapper elementor-labels-\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-name elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[name]\" id=\"form-field-name\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"Nome\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-email elementor-field-group elementor-column elementor-field-group-email elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"email\" name=\"form_fields[email]\" id=\"form-field-email\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"Email\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-textarea elementor-field-group elementor-column elementor-field-group-message elementor-col-100 elementor-field-required\">\n\t\t\t\t\t<textarea class=\"elementor-field-textual elementor-field  elementor-size-sm\" name=\"form_fields[message]\" id=\"form-field-message\" rows=\"1\" placeholder=\"WhatsApp\" required=\"required\"><\/textarea>\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-group elementor-column elementor-field-type-submit elementor-col-50 e-form__buttons\">\n\t\t\t\t\t<button class=\"elementor-button elementor-size-sm\" type=\"submit\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Quero saber mais<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/button>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/form>\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","protected":false},"excerpt":{"rendered":"<p>proposta institucional &#8211; curso in company Tributa\u00e7\u00e3o sobre o Consumo Novo Modelo de Cobran\u00e7a AdministrativaLei Complementar n\u00ba 227\/2026 Pr\u00f3xima Turma: recife-pe 01 a 02 de junho\/26 inscri\u00e7\u00f5es abertas Pr\u00f3xima Turma: RECIFE-PE 01 a 02 de junho\/26 inscri\u00e7\u00f5es em breve \ud83d\udccdLocal: Marante Plaza Hotel &#8211; Av. Boa Viagem, 1070 &#8211; Boa Viagem, Recife &#8211; PE garanta [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":677,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"_joinchat":[],"footnotes":""},"class_list":["post-776","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Imposto sobre Bens e Servi\u00e7os - ATAME - Cursos de Gradua\u00e7\u00e3o, P\u00f3s-Gradua\u00e7\u00e3o, Extens\u00e3o e Online - Bras\u00edlia\/DF<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/atame.edu.br\/cursos\/in-company\/tributacao-sobre-o-consumo-novo-modelo-de-cobranca-administrativaributacao-sobre-o-consumo-novo-modelo-de-cobranca-administrativa-lei-complementar-no-227-2026\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Imposto sobre Bens e Servi\u00e7os - ATAME - Cursos de Gradua\u00e7\u00e3o, P\u00f3s-Gradua\u00e7\u00e3o, Extens\u00e3o e Online - Bras\u00edlia\/DF\" \/>\n<meta property=\"og:description\" content=\"proposta institucional &#8211; curso in company Tributa\u00e7\u00e3o sobre o Consumo Novo Modelo de Cobran\u00e7a AdministrativaLei Complementar n\u00ba 227\/2026 Pr\u00f3xima Turma: recife-pe 01 a 02 de junho\/26 inscri\u00e7\u00f5es abertas Pr\u00f3xima Turma: RECIFE-PE 01 a 02 de junho\/26 inscri\u00e7\u00f5es em breve \ud83d\udccdLocal: Marante Plaza Hotel &#8211; Av. Boa Viagem, 1070 &#8211; Boa Viagem, Recife &#8211; PE garanta [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/atame.edu.br\/cursos\/in-company\/tributacao-sobre-o-consumo-novo-modelo-de-cobranca-administrativaributacao-sobre-o-consumo-novo-modelo-de-cobranca-administrativa-lei-complementar-no-227-2026\/\" \/>\n<meta property=\"og:site_name\" content=\"ATAME - Cursos de Gradua\u00e7\u00e3o, P\u00f3s-Gradua\u00e7\u00e3o, Extens\u00e3o e Online - Bras\u00edlia\/DF\" \/>\n<meta property=\"article:modified_time\" content=\"2026-03-31T21:28:42+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/s.w.org\/images\/core\/emoji\/17.0.2\/svg\/1f538.svg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. tempo de leitura\" \/>\n\t<meta name=\"twitter:data1\" content=\"14 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/atame.edu.br\/cursos\/in-company\/tributacao-sobre-o-consumo-novo-modelo-de-cobranca-administrativaributacao-sobre-o-consumo-novo-modelo-de-cobranca-administrativa-lei-complementar-no-227-2026\/\",\"url\":\"https:\/\/atame.edu.br\/cursos\/in-company\/tributacao-sobre-o-consumo-novo-modelo-de-cobranca-administrativaributacao-sobre-o-consumo-novo-modelo-de-cobranca-administrativa-lei-complementar-no-227-2026\/\",\"name\":\"Imposto sobre Bens e Servi\u00e7os - ATAME - Cursos de Gradua\u00e7\u00e3o, P\u00f3s-Gradua\u00e7\u00e3o, Extens\u00e3o e Online - Bras\u00edlia\/DF\",\"isPartOf\":{\"@id\":\"https:\/\/atame.edu.br\/cursos\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/atame.edu.br\/cursos\/in-company\/tributacao-sobre-o-consumo-novo-modelo-de-cobranca-administrativaributacao-sobre-o-consumo-novo-modelo-de-cobranca-administrativa-lei-complementar-no-227-2026\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/atame.edu.br\/cursos\/in-company\/tributacao-sobre-o-consumo-novo-modelo-de-cobranca-administrativaributacao-sobre-o-consumo-novo-modelo-de-cobranca-administrativa-lei-complementar-no-227-2026\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/s.w.org\/images\/core\/emoji\/17.0.2\/svg\/1f538.svg\",\"datePublished\":\"2025-05-30T21:30:59+00:00\",\"dateModified\":\"2026-03-31T21:28:42+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/atame.edu.br\/cursos\/in-company\/tributacao-sobre-o-consumo-novo-modelo-de-cobranca-administrativaributacao-sobre-o-consumo-novo-modelo-de-cobranca-administrativa-lei-complementar-no-227-2026\/#breadcrumb\"},\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/atame.edu.br\/cursos\/in-company\/tributacao-sobre-o-consumo-novo-modelo-de-cobranca-administrativaributacao-sobre-o-consumo-novo-modelo-de-cobranca-administrativa-lei-complementar-no-227-2026\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-BR\",\"@id\":\"https:\/\/atame.edu.br\/cursos\/in-company\/tributacao-sobre-o-consumo-novo-modelo-de-cobranca-administrativaributacao-sobre-o-consumo-novo-modelo-de-cobranca-administrativa-lei-complementar-no-227-2026\/#primaryimage\",\"url\":\"https:\/\/s.w.org\/images\/core\/emoji\/17.0.2\/svg\/1f538.svg\",\"contentUrl\":\"https:\/\/s.w.org\/images\/core\/emoji\/17.0.2\/svg\/1f538.svg\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/atame.edu.br\/cursos\/in-company\/tributacao-sobre-o-consumo-novo-modelo-de-cobranca-administrativaributacao-sobre-o-consumo-novo-modelo-de-cobranca-administrativa-lei-complementar-no-227-2026\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"In\u00edcio\",\"item\":\"https:\/\/atame.edu.br\/cursos\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Extens\u00e3o\",\"item\":\"https:\/\/atame.edu.br\/cursos\/in-company\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Imposto sobre Bens e Servi\u00e7os\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/atame.edu.br\/cursos\/#website\",\"url\":\"https:\/\/atame.edu.br\/cursos\/\",\"name\":\"ATAME - Cursos de Gradua\u00e7\u00e3o, P\u00f3s-Gradua\u00e7\u00e3o, Extens\u00e3o e Online - Bras\u00edlia\/DF\",\"description\":\"A Atame Educa\u00e7\u00e3o Jur\u00eddica \u00e9 refer\u00eancia no Brasil, oferecendo cursos de p\u00f3s-gradua\u00e7\u00e3o, capacita\u00e7\u00f5es e atualiza\u00e7\u00f5es para profissionais do Direito. Com um corpo docente renomado e uma metodologia inovadora, a Atame prepara voc\u00ea para os desafios do mercado com ensino de excel\u00eancia e aprendizado pr\u00e1tico. Descubra um novo n\u00edvel de conhecimento e impulsione sua carreira com a Atame!\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/atame.edu.br\/cursos\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"pt-BR\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Imposto sobre Bens e Servi\u00e7os - ATAME - Cursos de Gradua\u00e7\u00e3o, P\u00f3s-Gradua\u00e7\u00e3o, Extens\u00e3o e Online - Bras\u00edlia\/DF","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/atame.edu.br\/cursos\/in-company\/tributacao-sobre-o-consumo-novo-modelo-de-cobranca-administrativaributacao-sobre-o-consumo-novo-modelo-de-cobranca-administrativa-lei-complementar-no-227-2026\/","og_locale":"pt_BR","og_type":"article","og_title":"Imposto sobre Bens e Servi\u00e7os - ATAME - Cursos de Gradua\u00e7\u00e3o, P\u00f3s-Gradua\u00e7\u00e3o, Extens\u00e3o e Online - Bras\u00edlia\/DF","og_description":"proposta institucional &#8211; curso in company Tributa\u00e7\u00e3o sobre o Consumo Novo Modelo de Cobran\u00e7a AdministrativaLei Complementar n\u00ba 227\/2026 Pr\u00f3xima Turma: recife-pe 01 a 02 de junho\/26 inscri\u00e7\u00f5es abertas Pr\u00f3xima Turma: RECIFE-PE 01 a 02 de junho\/26 inscri\u00e7\u00f5es em breve \ud83d\udccdLocal: Marante Plaza Hotel &#8211; Av. Boa Viagem, 1070 &#8211; Boa Viagem, Recife &#8211; PE garanta [&hellip;]","og_url":"https:\/\/atame.edu.br\/cursos\/in-company\/tributacao-sobre-o-consumo-novo-modelo-de-cobranca-administrativaributacao-sobre-o-consumo-novo-modelo-de-cobranca-administrativa-lei-complementar-no-227-2026\/","og_site_name":"ATAME - Cursos de Gradua\u00e7\u00e3o, P\u00f3s-Gradua\u00e7\u00e3o, Extens\u00e3o e Online - Bras\u00edlia\/DF","article_modified_time":"2026-03-31T21:28:42+00:00","og_image":[{"url":"https:\/\/s.w.org\/images\/core\/emoji\/17.0.2\/svg\/1f538.svg","type":"","width":"","height":""}],"twitter_card":"summary_large_image","twitter_misc":{"Est. tempo de leitura":"14 minutos"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/atame.edu.br\/cursos\/in-company\/tributacao-sobre-o-consumo-novo-modelo-de-cobranca-administrativaributacao-sobre-o-consumo-novo-modelo-de-cobranca-administrativa-lei-complementar-no-227-2026\/","url":"https:\/\/atame.edu.br\/cursos\/in-company\/tributacao-sobre-o-consumo-novo-modelo-de-cobranca-administrativaributacao-sobre-o-consumo-novo-modelo-de-cobranca-administrativa-lei-complementar-no-227-2026\/","name":"Imposto sobre Bens e Servi\u00e7os - ATAME - Cursos de Gradua\u00e7\u00e3o, P\u00f3s-Gradua\u00e7\u00e3o, Extens\u00e3o e Online - Bras\u00edlia\/DF","isPartOf":{"@id":"https:\/\/atame.edu.br\/cursos\/#website"},"primaryImageOfPage":{"@id":"https:\/\/atame.edu.br\/cursos\/in-company\/tributacao-sobre-o-consumo-novo-modelo-de-cobranca-administrativaributacao-sobre-o-consumo-novo-modelo-de-cobranca-administrativa-lei-complementar-no-227-2026\/#primaryimage"},"image":{"@id":"https:\/\/atame.edu.br\/cursos\/in-company\/tributacao-sobre-o-consumo-novo-modelo-de-cobranca-administrativaributacao-sobre-o-consumo-novo-modelo-de-cobranca-administrativa-lei-complementar-no-227-2026\/#primaryimage"},"thumbnailUrl":"https:\/\/s.w.org\/images\/core\/emoji\/17.0.2\/svg\/1f538.svg","datePublished":"2025-05-30T21:30:59+00:00","dateModified":"2026-03-31T21:28:42+00:00","breadcrumb":{"@id":"https:\/\/atame.edu.br\/cursos\/in-company\/tributacao-sobre-o-consumo-novo-modelo-de-cobranca-administrativaributacao-sobre-o-consumo-novo-modelo-de-cobranca-administrativa-lei-complementar-no-227-2026\/#breadcrumb"},"inLanguage":"pt-BR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/atame.edu.br\/cursos\/in-company\/tributacao-sobre-o-consumo-novo-modelo-de-cobranca-administrativaributacao-sobre-o-consumo-novo-modelo-de-cobranca-administrativa-lei-complementar-no-227-2026\/"]}]},{"@type":"ImageObject","inLanguage":"pt-BR","@id":"https:\/\/atame.edu.br\/cursos\/in-company\/tributacao-sobre-o-consumo-novo-modelo-de-cobranca-administrativaributacao-sobre-o-consumo-novo-modelo-de-cobranca-administrativa-lei-complementar-no-227-2026\/#primaryimage","url":"https:\/\/s.w.org\/images\/core\/emoji\/17.0.2\/svg\/1f538.svg","contentUrl":"https:\/\/s.w.org\/images\/core\/emoji\/17.0.2\/svg\/1f538.svg"},{"@type":"BreadcrumbList","@id":"https:\/\/atame.edu.br\/cursos\/in-company\/tributacao-sobre-o-consumo-novo-modelo-de-cobranca-administrativaributacao-sobre-o-consumo-novo-modelo-de-cobranca-administrativa-lei-complementar-no-227-2026\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"In\u00edcio","item":"https:\/\/atame.edu.br\/cursos\/"},{"@type":"ListItem","position":2,"name":"Extens\u00e3o","item":"https:\/\/atame.edu.br\/cursos\/in-company\/"},{"@type":"ListItem","position":3,"name":"Imposto sobre Bens e Servi\u00e7os"}]},{"@type":"WebSite","@id":"https:\/\/atame.edu.br\/cursos\/#website","url":"https:\/\/atame.edu.br\/cursos\/","name":"ATAME - Cursos de Gradua\u00e7\u00e3o, P\u00f3s-Gradua\u00e7\u00e3o, Extens\u00e3o e Online - Bras\u00edlia\/DF","description":"A Atame Educa\u00e7\u00e3o Jur\u00eddica \u00e9 refer\u00eancia no Brasil, oferecendo cursos de p\u00f3s-gradua\u00e7\u00e3o, capacita\u00e7\u00f5es e atualiza\u00e7\u00f5es para profissionais do Direito. Com um corpo docente renomado e uma metodologia inovadora, a Atame prepara voc\u00ea para os desafios do mercado com ensino de excel\u00eancia e aprendizado pr\u00e1tico. Descubra um novo n\u00edvel de conhecimento e impulsione sua carreira com a Atame!","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/atame.edu.br\/cursos\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"pt-BR"}]}},"_links":{"self":[{"href":"https:\/\/atame.edu.br\/cursos\/wp-json\/wp\/v2\/pages\/776","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/atame.edu.br\/cursos\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/atame.edu.br\/cursos\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/atame.edu.br\/cursos\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/atame.edu.br\/cursos\/wp-json\/wp\/v2\/comments?post=776"}],"version-history":[{"count":175,"href":"https:\/\/atame.edu.br\/cursos\/wp-json\/wp\/v2\/pages\/776\/revisions"}],"predecessor-version":[{"id":1193,"href":"https:\/\/atame.edu.br\/cursos\/wp-json\/wp\/v2\/pages\/776\/revisions\/1193"}],"up":[{"embeddable":true,"href":"https:\/\/atame.edu.br\/cursos\/wp-json\/wp\/v2\/pages\/677"}],"wp:attachment":[{"href":"https:\/\/atame.edu.br\/cursos\/wp-json\/wp\/v2\/media?parent=776"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}