{"product_id":"mapa-pericia-arbitragem-e-atuaria-51-2026","title":"MAPA - PERÍCIA, ARBITRAGEM E ATUÁRIA 51_2026","description":"\u003cbr\u003e\u003ca href=\"https:\/\/wa.me\/5518981218965?text=Ol%C3%A1!%20Quero%20saber%20mais%20sobre%20esta%20atividade:%20%0A%0A*MAPA%20-%20PER%C3%8DCIA,%20ARBITRAGEM%20E%20ATU%C3%81RIA*\" target=\"_blank\" style=\"display: inline-block; background: #25D366; color: #fff; padding: 12px 20px; border-radius: 5px; text-decoration: none; font-weight: bold; margin-top: 15px;width:100%;text-align:center\"\u003eClique Aqui e Compre pelo Whatsapp\u003c\/a\u003e\u003cbr\u003e\u003cbr\u003e\u003cdiv style=\"text-align:justify\"\u003eChegou a hora de colocarmos em prática o conteúdo aprendido em Perícia, Arbitragem e Atuária e, por isso, os convido a realizar a atividade MAPA (Material de Avaliação Prática de Aprendizagem).\u003c\/div\u003e\r\n\r\n\u003cdiv style=\"text-align:justify\"\u003e\n\u003cbr\u003e\r\nVocê já sabe que a Perícia pode ser aplicada em diversas áreas, mas quando a perícia envolve o objeto da contabilidade: o patrimônio, ela será uma Perícia Contábil. E vejam: ninguém melhor para realizar essa atividade do que o Contador. Mas para essa tarefa, não basta apenas saber fazer cálculos, é preciso também analisar legislações complexas e muitas vezes conseguir extrair delas conclusões que exigem muito raciocínio e técnica.\u003cbr\u003e\r\n\u003cbr\u003e\r\nVocê já analisou as normas aplicáveis ao perito e à perícia? Eu os convido a fazer uma leitura nas duas principais normas aplicáveis ao perito, e perceber quanta exigência e responsabilidade há ao contador na condição de perito:\u003cbr\u003e\r\nNBC PP – do Perito Contábil | Conselho Federal de Contabilidade.\u003cbr\u003e\r\nNBC TP – de Perícia | Conselho Federal de Contabilidade.\u003cbr\u003e\r\n\u003cbr\u003e\r\nClaro que a teoria é importante, mas quando praticamos fixamos ainda mais o conteúdo, e por isso chegou o momento: vamos praticar? A sua função será analisar o que foi apresentado e preencher o \u003cstrong\u003eLaudo Pericial\u003c\/strong\u003e.\u003cbr\u003e\r\n \u003cbr\u003e\r\n\u003cstrong\u003eCaso: \u003c\/strong\u003eA XYZ Ltda está estabelecida em Fictício do Sul e comercializa gêneros alimentícios. Suas compras lhe permitem um crédito de ICMS de 7% e suas saídas também são tributadas por essa mesma alíquota.\u003cbr\u003e\r\nNo ano de 20X1, ela era optante pelo Lucro Presumido e apurava seus tributos por competência. No primeiro trimestre de 20X1, suas obrigações acessórias, informavam receita tributável de R$450.000,00, porém, a empresa foi submetida à um processo fiscalizatório, onde foram confrontados os EFD’s Contribuições e os SPED’s Fiscais declarados nesse período pela XYZ, com essas mesmas declarações realizadas por seus clientes onde haviam notas por ela emitidas, e como resultado foi contatado que os documentos escriturados por seus clientes indicavam uma receita com venda de R$500.000,00. Diante do fato, foi lavrado um Auto de Infração, considerando a diferença de R$ 50.000,00, sob a seguinte justificativa:\u003cbr\u003e\r\n- Omissão de receita.\u003cbr\u003e\r\n- Recolhimento de IRPJ insuficiente.\u003cbr\u003e\r\n- Recolhimento de CSLL insuficiente.\u003cbr\u003e\r\n- Recolhimento de PIS insuficiente\u003cbr\u003e\r\n- Recolhimento de COFINS insuficiente.\r\n\u003cp\u003eAinda na fase administrativa, a empresa alegou que as vendas de R$ 50.000,00 eram referentes a um único cliente e acobertadas por uma única nota fiscal (nº 1.450), emitida no dia 31 de março de 20X1. Contudo, as mercadorias dessa nota fiscal foram enviadas apenas no dia 01\/04\/20X1 e, por falha no sistema contábil, essa data não foi atualizada na nota fiscal. A empresa informou, ainda, que os recebimentos dessa venda aconteceram no dia 05\/04\/20X1 e que foi oferecida a tributação de PIS e COFINS dessa receita nas apurações de 04\/20X1, bem como de seu IRPJ e CSLL no fechamento do segundo trimestre de 20X1.\u003c\/p\u003e\r\nA autoridade julgadora determinou a realização de uma perícia contábil à fim de que fossem respondidos aos seguintes quesitos:\u003cbr\u003e\r\n\u003cstrong\u003eForam consideradas as bases legais vigentes para apuração dos tributos da ré (PIS, COFINS, IRPJ e CSLL)?\u003c\/strong\u003e Indicar as referências legais.\r\n\r\n\u003cp\u003ePara PIS e COFINS, as bases estão maiores do que as exigidas pela legislação, uma vez que não foi deduzido o ICMS da operação. Dessa forma, o valor do PIS e da COFINS foi calculado com uma base maior do que a exigida pela legislação. Base legal: RE 574.706 e Lei nº 10.833\/2003, art. 1º, § 3º, XIII. Outro fator importante é que tanto a Lei nº 10.833 quanto a nº 10.637 indicam que as bases de cálculo para PIS e COFINS são as receitas auferidas pela pessoa jurídica. Nesse caso, pode-se entender como o total dos documentos emitidos no período. Porém, analisando essas previsões legais em conjunto com as disposições do Código Civil Brasileiro, em seus arts. 481 e 1.267, e com os documentos apresentados pela ré, pode-se notar que não houve concretização da tradição (entrega da mercadoria), nem mesmo o recebimento da operação em 03\/20X1, mas sim em 04\/20X1. Além disso, verifica-se que o próprio cliente assinou o recibo em 04\/20X1, indicando que sua entrada de mercadoria deveria registrar essa data, e não a da emissão da nota fiscal. Dessa forma, pode-se afirmar que tanto PIS\/COFINS quanto IRPJ e CSLL foram tributados no período correto.\u003c\/p\u003e\r\n\u003cem\u003e\u003cstrong\u003ePode-se afirmar que a empresa omitiu a receita praticada?\u003c\/strong\u003e\u003c\/em\u003e\u003cbr\u003e\r\nNão, pois todos os documentos apresentados demonstram e comprovam que a nota fiscal foi corretamente emitida e os tributos foram oferecidos de acordo com as movimentações realizadas, e que, embora o documento fiscal tenha ficado sem a informação da data de saída do item, tanto o CTE quanto o recibo de entrega provam que o equivoco foi apenas administrativo e não intencional.\u003cbr\u003e\r\n\u003cbr\u003e\r\n\u003cstrong\u003eQual o valor do PIS e da COFINS devidos em março e abril de 20X1, considerando a base legal vigente na época?\u003c\/strong\u003e\u003cbr\u003e\r\nO PIS e a COFINS de 03\/20X1 são respectivamente de R$ 604,50 e R$ 2.790,00. Já para abril de 20X1, são de R$ 1.057,88 e R$ 4.882,50.\u003c\/div\u003e\r\n\r\n\u003ctable border=\"1\" cellpadding=\"0\" cellspacing=\"0\" style=\"width:595px\"\u003e\r\n\t\u003ctbody\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd colspan=\"6\" style=\"height:20px; width:595px\"\u003e\u003cstrong\u003eApuração do PIS e da COFINS de 03\/20X1\u003c\/strong\u003e\u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:center; width:141px\"\u003eReceita Tributável\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:center; width:116px\"\u003eBase de Calculo\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:center; width:84px\"\u003eAlíquota de PIS\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:center; width:75px\"\u003e\u003cstrong\u003ePIS\u003c\/strong\u003e\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:center; width:91px\"\u003eAlíquota de COFINS\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:center; width:88px\"\u003e\u003cstrong\u003eCOFINS\u003c\/strong\u003e\u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:141px\"\u003e        100.000,00\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:center; width:116px\"\u003e 93.000,00\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:center; width:84px\"\u003e0,65%\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:75px\"\u003e\u003cstrong\u003e      604,50 \u003c\/strong\u003e\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:center; width:91px\"\u003e3,00%\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:88px\"\u003e\u003cstrong\u003e   2.790,00 \u003c\/strong\u003e\u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\u003c\/tbody\u003e\r\n\u003c\/table\u003e\r\n \r\n\r\n\u003ctable border=\"1\" cellpadding=\"0\" cellspacing=\"0\" style=\"width:586px\"\u003e\r\n\t\u003ctbody\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd colspan=\"6\" style=\"height:20px; width:586px\"\u003e\u003cstrong\u003eApuração do PIS e da COFINS de 04\/20X1\u003c\/strong\u003e\u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:center; width:140px\"\u003eReceita Tributável\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:center; width:116px\"\u003eBase de Calculo\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:center; width:84px\"\u003eAlíquota de PIS\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:center; width:60px\"\u003e\u003cstrong\u003ePIS\u003c\/strong\u003e\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:center; width:107px\"\u003eAlíquota de COFINS\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:center; width:79px\"\u003e\u003cstrong\u003eCOFINS\u003c\/strong\u003e\u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:140px\"\u003e          175.000,00\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:center; width:116px\"\u003e  162.750,00\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:center; width:84px\"\u003e0,65%\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:center; width:60px\"\u003e\u003cstrong\u003e1.057,88 \u003c\/strong\u003e\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:center; width:107px\"\u003e3,00%\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:79px\"\u003e\u003cstrong\u003e   4.882,50 \u003c\/strong\u003e\u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\u003c\/tbody\u003e\r\n\u003c\/table\u003e\r\n \u003cbr\u003e\r\n\u003cstrong\u003eQual o valor do IRPJ e da CSLL referentes ao 1º trimestre de 20X1 e para o mês de abril de 20X1, de considerando a base legal vigente na época?\u003c\/strong\u003e\u003cbr\u003e\r\nO IRPJ e a CSLL do 1º trimestre de 20X1 são de R$ 5.400,00 e R$ 4.860,00, respectivamente. Já os valores de 04\/20X1 seriam de R$ 2.100,00 para o IRPJ e de R$ 1.890,00 para a CSLL.\r\n\u003ctable border=\"1\" cellpadding=\"0\" cellspacing=\"0\"\u003e\r\n\t\u003ctbody\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd colspan=\"2\" style=\"height:20px; width:277px\"\u003e\u003cstrong\u003eApuração IRPJ e CSLL 1º Trimestre de 20X1 \u003c\/strong\u003e\u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:119px\"\u003eJaneiro\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:right; width:159px\"\u003e                  150.000,00\u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:119px\"\u003eFevereiro\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:right; width:159px\"\u003e                  200.000,00\u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:119px\"\u003eMarco\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:right; width:159px\"\u003e                  100.000,00\u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:119px\"\u003ePresunção do IR\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:right; width:159px\"\u003e                    36.000,00\u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:119px\"\u003e\u003cstrong\u003eIRPJ\u003c\/strong\u003e\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:right; width:159px\"\u003e\u003cstrong\u003e                       5.400,00 \u003c\/strong\u003e\u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:119px\"\u003ePresunção CSLL\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:right; width:159px\"\u003e                    54.000,00\u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:119px\"\u003e\u003cstrong\u003eCSLL\u003c\/strong\u003e\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:right; width:159px\"\u003e\u003cstrong\u003e                       4.860,00 \u003c\/strong\u003e\u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\u003c\/tbody\u003e\r\n\u003c\/table\u003e\r\n \r\n\r\n\u003ctable border=\"1\" cellpadding=\"0\" cellspacing=\"0\"\u003e\r\n\t\u003ctbody\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd colspan=\"2\" style=\"height:20px; width:277px\"\u003e\u003cstrong\u003eApuração IRPJ e CSLL abril de 20X1 \u003c\/strong\u003e\u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:119px\"\u003eAbril\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:right; width:159px\"\u003e                  175.000,00\u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:119px\"\u003ePresunção do IR\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:right; width:159px\"\u003e                    14.000,00\u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:119px\"\u003e\u003cstrong\u003eIRPJ\u003c\/strong\u003e\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:right; width:159px\"\u003e\u003cstrong\u003e                       2.100,00 \u003c\/strong\u003e\u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:119px\"\u003ePresunção CSLL\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:right; width:159px\"\u003e                    21.000,00\u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:119px\"\u003e\u003cstrong\u003eCSLL\u003c\/strong\u003e\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:right; width:159px\"\u003e\u003cstrong\u003e                       1.890,00 \u003c\/strong\u003e\u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\u003c\/tbody\u003e\r\n\u003c\/table\u003e\r\n \u003cbr\u003e\r\n\u003cstrong\u003ePara realização da atividade pericial, foram fornecidos os seguintes documentos:\u003c\/strong\u003e\u003cbr\u003e\r\n- Livro de entradas e saídas de mercadorias, de janeiro, fevereiro, março e abril de 20X1, conforme indicadas no SPED Fiscal, demonstrando resumidamente o seguinte:\u003cbr\u003e\r\n \r\n\u003ctable border=\"0\" cellpadding=\"0\" cellspacing=\"0\" style=\"width:544px\"\u003e\r\n\t\u003ctbody\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd colspan=\"6\" style=\"height:20px; width:544px\"\u003e\u003cstrong\u003eLivro registro de entradas de mercadorias\u003c\/strong\u003e\u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:59px\"\u003eEntradas\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:center; width:108px\"\u003eValor Contábil\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:center; width:148px\"\u003eBase de Cálculo do ICMS\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:center; width:86px\"\u003eAlíquota ICMS\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:center; width:87px\"\u003eICMS\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:center; width:56px\"\u003eOutras\u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:59px\"\u003eJaneiro\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:right; width:108px\"\u003e97.000,00\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:right; width:148px\"\u003e97.000,00\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:right; width:86px\"\u003e7%\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:right; width:87px\"\u003e6.790,00\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:center; width:56px\"\u003e  -  \u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:59px\"\u003eFevereiro\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:right; width:108px\"\u003e102.000,00\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:right; width:148px\"\u003e102.000,00\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:right; width:86px\"\u003e7%\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:right; width:87px\"\u003e7.140,00\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:56px\"\u003e       -  \u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:59px\"\u003eMarço\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:right; width:108px\"\u003e101.000,00\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:right; width:148px\"\u003e101.000,00\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:right; width:86px\"\u003e7%\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:right; width:87px\"\u003e7.070,00\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:56px\"\u003e       -  \u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:59px\"\u003eAbril\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:right; width:108px\"\u003e89.000,00\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:right; width:148px\"\u003e89.000,00\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:right; width:86px\"\u003e7%\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:right; width:87px\"\u003e 6.230,00\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:56px\"\u003e       -  \u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\u003c\/tbody\u003e\r\n\u003c\/table\u003e\r\n \u003cbr\u003e\r\n \r\n\u003ctable border=\"1\" cellpadding=\"0\" cellspacing=\"0\"\u003e\r\n\t\u003ctbody\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd colspan=\"6\" style=\"height:20px; width:542px\"\u003e\u003cstrong\u003eLivro registro de saídas de mercadorias\u003c\/strong\u003e\u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:59px\"\u003eEntradas\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:center; width:105px\"\u003eValor Contábil\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:center; width:148px\"\u003eBase de Cálculo do ICMS\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:center; width:86px\"\u003eAlíquota ICMS\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:center; width:88px\"\u003eICMS\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:center; width:56px\"\u003eOutras\u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:59px\"\u003eJaneiro\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:right; width:105px\"\u003e150.000,00\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:right; width:148px\"\u003e   150.000,00\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:right; width:86px\"\u003e7%\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:right; width:88px\"\u003e 10.500,00\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:56px\"\u003e       -\u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:59px\"\u003eFevereiro\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:right; width:105px\"\u003e200.000,00\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:right; width:148px\"\u003e   200.000,00\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:right; width:86px\"\u003e7%\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:right; width:88px\"\u003e14.000,00\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:56px\"\u003e       -\u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:59px\"\u003eMarço\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:right; width:105px\"\u003e100.000,00\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:right; width:148px\"\u003e   100.000,00\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:right; width:86px\"\u003e7%\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:right; width:88px\"\u003e7.000,00\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:56px\"\u003e       -\u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:59px\"\u003eAbril\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:right; width:105px\"\u003e175.000,00\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:right; width:148px\"\u003e   175.000,00\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:right; width:86px\"\u003e7%\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:right; width:88px\"\u003e12.250,00\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:56px\"\u003e       -\u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\u003c\/tbody\u003e\r\n\u003c\/table\u003e\r\n \u003cbr\u003e\r\n- Livro de apuração do ICMS de 03 e 04\/20X1 (que estavam conforme demonstrativo de SPED Fiscal de 03 e 04\/20X1 entregue via PVA e já estavam em posse do perito, baixados via Receita BX com certificado digital da ré).\r\n\u003ctable border=\"1\" cellpadding=\"0\" cellspacing=\"0\"\u003e\r\n\t\u003ctbody\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd colspan=\"6\" style=\"height:20px; width:483px\"\u003e\u003cstrong\u003eApuração do ICMS de 03\/20X1\u003c\/strong\u003e\u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd colspan=\"6\" style=\"height:20px; width:483px\"\u003e\u003cstrong\u003eCrédito\u003c\/strong\u003e\u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:51px\"\u003eMarço\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:center; width:131px\"\u003e101.000,00\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:center; width:98px\"\u003e101.000,00\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:right; width:25px\"\u003e7%\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:108px\"\u003e          7.070,00\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:70px\"\u003e               -  \u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd colspan=\"6\" style=\"height:20px; width:483px\"\u003e\u003cstrong\u003eDébito\u003c\/strong\u003e\u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:51px\"\u003eMarço\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:center; width:131px\"\u003e100.000,00\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:center; width:98px\"\u003e100.000,00\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:right; width:25px\"\u003e7%\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:108px\"\u003e          7.000,00\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:70px\"\u003e               -  \u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd colspan=\"4\" style=\"height:20px; width:304px\"\u003e\u003cstrong\u003eSaldo Apurado\u003c\/strong\u003e\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:108px\"\u003e\u003cstrong\u003e            -  70,00 \u003c\/strong\u003e\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:70px\"\u003e \u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\u003c\/tbody\u003e\r\n\u003c\/table\u003e\r\n \r\n\r\n\u003ctable border=\"1\" cellpadding=\"0\" cellspacing=\"0\"\u003e\r\n\t\u003ctbody\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd colspan=\"6\" style=\"height:20px; width:483px\"\u003e\u003cstrong\u003eApuração do ICMS de 04\/20X1\u003c\/strong\u003e\u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd colspan=\"6\" style=\"height:20px; width:483px\"\u003e\u003cstrong\u003eCrédito\u003c\/strong\u003e\u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:38px\"\u003eAbril\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:137px\"\u003e              89.000,00\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:center; width:100px\"\u003e89.000,00\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:right; width:25px\"\u003e7%\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:111px\"\u003e          6.230,00\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:71px\"\u003e          -  \u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd colspan=\"6\" style=\"height:20px; width:483px\"\u003e\u003cstrong\u003eDébito\u003c\/strong\u003e\u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:38px\"\u003eAbril\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:137px\"\u003e           175.000,00\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:center; width:100px\"\u003e175.000,00\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:right; width:25px\"\u003e7%\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:111px\"\u003e        12.250,00\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:71px\"\u003e          -  \u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd colspan=\"4\" style=\"height:20px; width:300px\"\u003e\u003cstrong\u003eSaldo credo do período anterior\u003c\/strong\u003e\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:111px\"\u003e\u003cstrong\u003e             - 70,00 \u003c\/strong\u003e\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:71px\"\u003e \u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd colspan=\"4\" style=\"height:20px; width:300px\"\u003e\u003cstrong\u003eSaldo Apurado\u003c\/strong\u003e\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:111px\"\u003e\u003cstrong\u003e          5.950,00 \u003c\/strong\u003e\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:71px\"\u003e \u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\u003c\/tbody\u003e\r\n\u003c\/table\u003e\r\n \u003cbr\u003e\r\n- Livro de apuração do PIS e da COFINS de 03 e 04\/20X1 (que estavam conforme demonstrativo de apuração do EFD Contribuições enviados via PVA e já estavam em posse do perito, baixados via Receita BX com certificado digital da ré).\r\n\u003ctable border=\"1\" cellpadding=\"0\" cellspacing=\"0\" style=\"width:586px\"\u003e\r\n\t\u003ctbody\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd colspan=\"6\" style=\"height:20px; width:586px\"\u003e\u003cstrong\u003eApuração do PIS e da COFINS de 03\/20X1\u003c\/strong\u003e\u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:center; width:130px\"\u003eReceita Tributável\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:center; width:101px\"\u003eBase de Calculo\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:center; width:91px\"\u003eAlíquota de PIS\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:center; width:83px\"\u003e\u003cstrong\u003ePIS\u003c\/strong\u003e\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:center; width:96px\"\u003eAlíquota de COFINS\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:center; width:86px\"\u003e\u003cstrong\u003eCOFINS\u003c\/strong\u003e\u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:center; width:130px\"\u003e100.000,00\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:center; width:101px\"\u003e100.000,00\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:center; width:91px\"\u003e0,65%\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:center; width:83px\"\u003e\u003cstrong\u003e650,00 \u003c\/strong\u003e\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:center; width:96px\"\u003e3,00%\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:center; width:86px\"\u003e\u003cstrong\u003e3.000,00 \u003c\/strong\u003e\u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\u003c\/tbody\u003e\r\n\u003c\/table\u003e\r\n \r\n\r\n\u003ctable border=\"1\" cellpadding=\"0\" cellspacing=\"0\" style=\"width:586px\"\u003e\r\n\t\u003ctbody\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd colspan=\"6\" style=\"height:20px; width:586px\"\u003e\u003cstrong\u003eApuração do PIS e da COFINS de 04\/20X1\u003c\/strong\u003e\u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:center; width:129px\"\u003eReceita Tributável\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:center; width:100px\"\u003eBase de Calculo\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:center; width:91px\"\u003eAlíquota de PIS\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:center; width:84px\"\u003e\u003cstrong\u003ePIS\u003c\/strong\u003e\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:center; width:96px\"\u003eAlíquota de COFINS\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:center; width:86px\"\u003e\u003cstrong\u003eCOFINS\u003c\/strong\u003e\u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:center; width:129px\"\u003e175.000,00\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:center; width:100px\"\u003e175.000,00\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:center; width:91px\"\u003e0,65%\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:center; width:84px\"\u003e\u003cstrong\u003e1.137,50 \u003c\/strong\u003e\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:center; width:96px\"\u003e3,00%\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:center; width:86px\"\u003e\u003cstrong\u003e5.250,00 \u003c\/strong\u003e\u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\u003c\/tbody\u003e\r\n\u003c\/table\u003e\r\n \u003cbr\u003e\r\n- Demonstrativo de apuração do IRPJ e da CSLL do 1º trimestre de 20X1 e de abril de 20X1:\r\n\u003ctable border=\"1\" cellpadding=\"0\" cellspacing=\"0\"\u003e\r\n\t\u003ctbody\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd colspan=\"2\" style=\"height:20px; width:277px\"\u003e\u003cstrong\u003eApuração IRPJ e CSLL 1º Trimestre de 20X1 \u003c\/strong\u003e\u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:119px\"\u003eJaneiro\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:right; width:159px\"\u003e                  150.000,00\u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:119px\"\u003eFevereiro\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:right; width:159px\"\u003e                  200.000,00\u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:119px\"\u003eMarco\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:right; width:159px\"\u003e                  100.000,00\u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:119px\"\u003ePresunção do IR\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:right; width:159px\"\u003e                    36.000,00\u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:119px\"\u003e\u003cstrong\u003eIRPJ\u003c\/strong\u003e\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:right; width:159px\"\u003e\u003cstrong\u003e                       5.400,00 \u003c\/strong\u003e\u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:119px\"\u003ePresunção CSLL\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:right; width:159px\"\u003e                    54.000,00\u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:119px\"\u003e\u003cstrong\u003eCSLL\u003c\/strong\u003e\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:right; width:159px\"\u003e\u003cstrong\u003e                       4.860,00 \u003c\/strong\u003e\u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\u003c\/tbody\u003e\r\n\u003c\/table\u003e\r\n \r\n\r\n\u003ctable border=\"1\" cellpadding=\"0\" cellspacing=\"0\"\u003e\r\n\t\u003ctbody\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd colspan=\"2\" style=\"height:20px; width:277px\"\u003e\u003cstrong\u003eApuração IRPJ e CSLL abril de 20X1 \u003c\/strong\u003e\u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:119px\"\u003eAbril\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:right; width:159px\"\u003e                  175.000,00\u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:119px\"\u003ePresunção do IR\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:right; width:159px\"\u003e                    14.000,00\u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:119px\"\u003e\u003cstrong\u003eIRPJ\u003c\/strong\u003e\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:right; width:159px\"\u003e\u003cstrong\u003e                       2.100,00 \u003c\/strong\u003e\u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:119px\"\u003ePresunção CSLL\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:right; width:159px\"\u003e                    21.000,00\u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:119px\"\u003e\u003cstrong\u003eCSLL\u003c\/strong\u003e\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:right; width:159px\"\u003e\u003cstrong\u003e                       1.890,00 \u003c\/strong\u003e\u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\u003c\/tbody\u003e\r\n\u003c\/table\u003e\r\n \u003cbr\u003e\r\n- Extrato bancário de março e abril de 20X1.\r\n\u003ctable border=\"1\" cellpadding=\"0\" cellspacing=\"0\"\u003e\r\n\t\u003ctbody\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:123px\"\u003e\u003cstrong\u003eTitular: XYZ Ltda.\u003c\/strong\u003e\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:163px\"\u003e \u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:79px\"\u003e \u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:77px\"\u003e \u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:81px\"\u003e \u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:71px\"\u003e \u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd colspan=\"2\" style=\"height:20px; width:285px\"\u003e\n\u003cstrong\u003eCNPJ:\u003c\/strong\u003e 00.000.000\/0001-00\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:79px\"\u003e \u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:77px\"\u003e \u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:81px\"\u003e \u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:71px\"\u003e \u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd colspan=\"2\" style=\"height:20px; width:285px\"\u003e\n\u003cstrong\u003eBanco:\u003c\/strong\u003e Banco Comercial Fictício S\/A\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:79px\"\u003e \u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:77px\"\u003e \u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:81px\"\u003e \u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:71px\"\u003e \u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:123px\"\u003e\n\u003cstrong\u003eAgência:\u003c\/strong\u003e 1234\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:163px\"\u003e \u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:79px\"\u003e \u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:77px\"\u003e \u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:81px\"\u003e \u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:71px\"\u003e \u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd colspan=\"2\" style=\"height:20px; width:285px\"\u003e\n\u003cstrong\u003eConta Corrente:\u003c\/strong\u003e 45.678-9\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:79px\"\u003e \u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:77px\"\u003e \u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:81px\"\u003e \u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:71px\"\u003e \u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd colspan=\"2\" style=\"height:20px; width:285px\"\u003e\n\u003cstrong\u003ePeríodo:\u003c\/strong\u003e 29\/03\/20X1 a 06\/04\/20X1\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:79px\"\u003e \u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:77px\"\u003e \u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:81px\"\u003e \u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:71px\"\u003e \u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:123px\"\u003e \u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:163px\"\u003e \u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:79px\"\u003e \u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:77px\"\u003e \u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:81px\"\u003e \u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:71px\"\u003e \u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:123px\"\u003e\u003cstrong\u003eData\u003c\/strong\u003e\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:163px\"\u003e\u003cstrong\u003eHistórico\u003c\/strong\u003e\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:79px\"\u003e\u003cstrong\u003eDocumento\u003c\/strong\u003e\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:77px\"\u003e\u003cstrong\u003eDébito (R$)\u003c\/strong\u003e\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:81px\"\u003e\u003cstrong\u003eCrédito (R$)\u003c\/strong\u003e\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:71px\"\u003e\u003cstrong\u003eSaldo (R$)\u003c\/strong\u003e\u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:123px\"\u003e29\/03\/20X1\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; width:163px\"\u003eSaldo anterior\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:center; width:79px\"\u003e-\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:center; width:77px\"\u003e-\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:center; width:81px\"\u003e-\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:20px; text-align:right; width:71px\"\u003e82.350,00\u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd style=\"height:40px; width:123px\"\u003e31\/03\/20X1\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:40px; width:163px\"\u003ePagamento fornecedor – AB Sul Ltda\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:40px; width:79px\"\u003eTED 458721\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:40px; text-align:right; width:77px\"\u003e18.900,00\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:40px; text-align:center; width:81px\"\u003e-\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:40px; text-align:right; width:71px\"\u003e63.450,00\u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd style=\"height:40px; width:123px\"\u003e01\/04\/20X1\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:40px; width:163px\"\u003eFrete transporte mercadorias\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:40px; width:79px\"\u003eTED 458899\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:40px; text-align:right; width:77px\"\u003e2.300,00\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:40px; text-align:center; width:81px\"\u003e-\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:40px; text-align:right; width:71px\"\u003e61.150,00\u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd style=\"height:40px; width:123px\"\u003e\u003cstrong\u003e05\/04\/20X1\u003c\/strong\u003e\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:40px; width:163px\"\u003e\u003cstrong\u003eRecebimento Cliente Sup. Alfa – NF 1.450\u003c\/strong\u003e\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:40px; width:79px\"\u003e\u003cstrong\u003eTED 990145\u003c\/strong\u003e\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:40px; text-align:center; width:77px\"\u003e\u003cstrong\u003e-\u003c\/strong\u003e\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:40px; text-align:right; width:81px\"\u003e\u003cstrong\u003e50.000,00\u003c\/strong\u003e\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:40px; text-align:right; width:71px\"\u003e\u003cstrong\u003e111.150,00\u003c\/strong\u003e\u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd style=\"height:40px; width:123px\"\u003e06\/04\/20X1\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:40px; width:163px\"\u003ePagamento despesas administrativas\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:40px; width:79px\"\u003eDOC 778541\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:40px; text-align:right; width:77px\"\u003e7.450,00\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:40px; text-align:center; width:81px\"\u003e-\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:40px; text-align:right; width:71px\"\u003e103.700,00\u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\u003c\/tbody\u003e\r\n\u003c\/table\u003e\r\n \u003cbr\u003e\r\n- CTE de entrega da mercadoria.\u003cbr\u003e\r\n-  Assinatura no recibo de entrega da mercadoria.\u003cbr\u003e\r\n\u003cbr\u003e\r\nDados complementares:\u003cbr\u003e\r\n- Presunção para IR de 8%, com alíquota de 15%.\u003cbr\u003e\r\n- Alíquota do adicional do IR de 10%.\u003cbr\u003e\r\n- Presunção da CSLL de 12%, com alíquota de 9%.\u003cbr\u003e\r\n- ICMS de 7% (entradas e saídas)\u003cbr\u003e\r\n- Alíquota de PIS de 0,65% e COFINS de 3,00%.\u003cbr\u003e\r\n\u003cbr\u003e\r\n- Lei nº 9.718\/1998 – art. 3º\u003cbr\u003e\r\nhttps:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l9718.htm\u003cbr\u003e\r\n- Lei nº 10.637\/2002 (art. 1º § 1\u003cu\u003e\u003csup\u003eº \u003c\/sup\u003e\u003c\/u\u003ee 2º- conceito de receita auferida)\u003cbr\u003e\r\nhttps:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2002\/l10637.htm\u003cbr\u003e\r\n- Lei nº 10.833\/2003 (art. 1º § 1\u003cu\u003e\u003csup\u003eº \u003c\/sup\u003e\u003c\/u\u003ee 2º- conceito de receita auferida)\u003cbr\u003e\r\nhttps:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/l10.833.htm\u003cbr\u003e\r\n-Código Civil Brasileiro (arts. 481 e 1.267- transferência de propriedade)\u003cbr\u003e\r\nhttps:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2002\/l10406compilada.html\u003cbr\u003e\r\n \r\n\u003cdiv style=\"text-align:justify\"\u003e​\u003cu\u003e\u003cstrong\u003ePEDE-SE:\u003c\/strong\u003e\u003c\/u\u003e Com base nas informações apresentadas no enunciado e nas respostas formuladas pelo Perito, você, na condição de estudante e aspirante a Perito Contábil, deverá \u003cstrong\u003eelaborar o Laudo Pericial\u003c\/strong\u003e. Para isso, \u003cstrong\u003eutilize obrigatoriamente o formulário padrão da atividade\u003c\/strong\u003e, disponível no \u003cstrong\u003ematerial da disciplina. \u003c\/strong\u003eNesse formulário constam \u003cstrong\u003eas etapas, orientações e campos \u003c\/strong\u003eque devem ser preenchidos para a realização da atividade.​\u003cbr\u003e\r\n \u003c\/div\u003e\r\n\r\n\u003cp\u003e\u003cstrong\u003eIMPORTANTE\u003c\/strong\u003e\u003cbr\u003e\r\n- Faça o \u003cem\u003edownload \u003c\/em\u003edo arquivo “Formulário padrão MAPA - Perícia Arbitragem e Atuária.”, disponível no Material da Disciplina;\u003cbr\u003e\r\n- \u003cstrong\u003e\u003cu\u003eAssista\u003c\/u\u003e \u003c\/strong\u003eao vídeo explicativo da atividade.\u003cbr\u003e\r\n- Siga as orientações expressas neste enunciado e no formulário de preenchimento da atividade;\u003cbr\u003e\r\n- Responda aos campos solicitados no arquivo e após o preenchimento do formulário, salve o arquivo no seu computador, anexe no campo indicado “Sua resposta”, clique em “Responder” e, posteriormente em “Finalizar o questionário”;\u003cbr\u003e\r\n\u003cstrong\u003e\u003cu\u003eATENÇÃO:\u003c\/u\u003e\u003c\/strong\u003e Ao anexar, certifique-se de que se trata do arquivo correto, pois após a finalização, não será possível reenviar a atividade ou realizar qualquer modificação no arquivo enviado.\u003c\/p\u003e\u003cbr\u003e\u003cbr\u003e\u003ca href=\"https:\/\/wa.me\/5518981218965?text=Ol%C3%A1!%20Quero%20saber%20mais%20sobre%20esta%20atividade:%20%0A%0A*MAPA%20-%20PER%C3%8DCIA,%20ARBITRAGEM%20E%20ATU%C3%81RIA*\" target=\"_blank\" style=\"display: inline-block; background: #25D366; color: #fff; padding: 12px 20px; border-radius: 5px; text-decoration: none; font-weight: bold; margin-top: 15px;width:100%;text-align:center\"\u003eClique Aqui e Compre pelo Whatsapp\u003c\/a\u003e\u003cbr\u003e\u003cbr\u003e\u003cbr\u003e\u003cbr\u003e","brand":"Loja Papiron","offers":[{"title":"Default Title","offer_id":48904664776927,"sku":"ftbdkw7bTBrYCn8i5PSYHT","price":49.9,"currency_code":"BRL","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0747\/5891\/4271\/files\/Logo_Unicesumar.png?v=1742757379","url":"https:\/\/www.lojapapiron.com.br\/products\/mapa-pericia-arbitragem-e-atuaria-51-2026","provider":"Loja Papiron","version":"1.0","type":"link"}