RESOLUÇÃO SEFAZ Nº 477, DE 15 DE DEZEMBRO DE 2022

RESOLUÇÃO SEFAZ Nº 477 DE 15 DE DEZEMBRO DE 2022ALTERA O CAPUT DO ART. 3º DA RESOLUÇÃOSEFAZ 392, DE 10 DE JUNHO DE 2022E ACRESCENTA NO MESMO ARTIGO O PARÁGRAFO§ 7º.O SECRETÁRIO DE ESTADO DE FAZENDA, no uso de suas atribuiçõeslegais, conferidas pelo inciso II, do Parágrafo Único, do art.148 da Constituição do Estado do Rio de Janeiro, e tendo em vista ocontido no processo nº SEI040083/000573/2022,RESOLVE:Art. 1º - O caput art. 3º da Resolução SEFAZ nº 392, de 10 de junhode 2022, passa a vigorar com a seguinte redação:“Art. 3º - A Secretaria de Estado de Fazenda deverá verificar,obrigatoriamente, no âmbito do desenquadramento, referenteaos requisitos cadastrais e fiscais, bem como, das contrapartidasonerosas de natureza tributária exigidas das empresasbeneficiárias de incentivos fiscais e financeiros fiscais concedidospelo Estado do Rio de Janeiro, conforme previsto noDecreto Estadual nº 47.201, de 07 de agosto de 2020, os seguintesitens.”Art. 2º - O § 7º do art. 3º da Resolução SEFAZ nº 392, de 10 dejunho de 2022, terá a seguinte redação.“§ 7º - A Secretaria de Estado de Fazenda deverá verificar,obrigatoriamente, na análise dos pedidos de enquadramentoem incentivos fiscais condicionados e em incentivos financeiro-fiscais condicionados, bem como nos pedidos de renovaçãodos referidos incentivos, o cumprimento dos requisitoscadastrais e fiscais, inclusive a existência ou não de débitosinscritos na dívida ativa”.Art. 3º - Esta Resolução entra em vigor na data de sua publicação.Rio de Janeiro, 15 de dezembro de 2022LEONARDO LOBO PIRESSecretário de Estado de FazendaId: 2446135<style>@font-face { font-family: Wingdings; } @font-face { font-family: "Cambria Math"; } @font-face { font-family: Calibri; } @font-face { font-family: "Calibri Light"; } @font-face { font-family: Times-Bold; } @font-face { font-family: "Arial Narrow"; } @font-face { font-family: "Segoe UI"; } @font-face { font-family: Consolas; } @font-face { font-family: "Liberation Sans"; } @font-face { font-family: Verdana; } p.MsoNormal, li.MsoNormal, div.MsoNormal { margin: 0cm 0cm 0.0001pt; font-size: 12pt; font-family: "Times New Roman", "serif"; } h3 { margin: 12pt 0cm 3pt; break-after: avoid; font-size: 13pt; font-family: "Calibri Light", "sans-serif"; font-weight: bold; } h5 { margin: 12pt 0cm 3pt; font-size: 13pt; font-family: "Times New Roman", "serif"; font-weight: bold; font-style: italic; } p.MsoHeading9, li.MsoHeading9, div.MsoHeading9 { margin: 0cm 0cm 0.0001pt; text-align: center; break-after: avoid; font-size: 12pt; font-family: "Times New Roman", "serif"; color: black; } p.MsoCommentText, li.MsoCommentText, div.MsoCommentText { margin: 0cm 0cm 0.0001pt; font-size: 10pt; font-family: "Times New Roman", "serif"; } p.MsoHeader, li.MsoHeader, div.MsoHeader { margin: 0cm 0cm 0.0001pt; font-size: 12pt; font-family: "Times New Roman", "serif"; } p.MsoFooter, li.MsoFooter, div.MsoFooter { margin: 0cm 0cm 0.0001pt; font-size: 12pt; font-family: "Times New Roman", "serif"; } p.MsoCaption, li.MsoCaption, div.MsoCaption { margin: 6pt 0cm; font-size: 12pt; font-family: "Times New Roman", "serif"; font-style: italic; } p.MsoList, li.MsoList, div.MsoList { margin: 0cm 0cm 0.0001pt; font-size: 12pt; font-family: "Times New Roman", "serif"; } p.MsoBodyText, li.MsoBodyText, div.MsoBodyText { margin: 0cm 0cm 0.0001pt; font-size: 12pt; font-family: "Times New Roman", "serif"; } a:link, span.MsoHyperlink { font-family: "Times New Roman", "serif"; color: blue; text-decoration: underline; } a:visited, span.MsoHyperlinkFollowed { font-family: "Times New Roman", "serif"; color: purple; text-decoration: underline; } p { margin: 14pt 0cm; font-size: 12pt; font-family: "Times New Roman", "serif"; } p.MsoCommentSubject, li.MsoCommentSubject, div.MsoCommentSubject { margin: 0cm 0cm 0.0001pt; font-size: 10pt; font-family: "Times New Roman", "serif"; font-weight: bold; } p.MsoAcetate, li.MsoAcetate, div.MsoAcetate { margin: 0cm 0cm 0.0001pt; font-size: 9pt; font-family: "Segoe UI", "sans-serif"; } p.MsoNoSpacing, li.MsoNoSpacing, div.MsoNoSpacing { margin: 0cm 0cm 0.0001pt; font-size: 12pt; font-family: "Times New Roman", "serif"; } p.MsoRMPane, li.MsoRMPane, div.MsoRMPane { margin: 0cm 0cm 0.0001pt; font-size: 12pt; font-family: "Times New Roman", "serif"; } p.MsoListParagraph, li.MsoListParagraph, div.MsoListParagraph { margin: 0cm 0cm 0.0001pt 36pt; font-size: 12pt; font-family: "Times New Roman", "serif"; } span.Ttulo3Char { font-family: "Calibri Light", "sans-serif"; font-weight: bold; } span.Ttulo5Char { font-family: "Times New Roman", "serif"; font-weight: bold; font-style: italic; } span.Ttulo9Char { font-family: "Times New Roman", "serif"; color: black; } span.CabealhoChar { font-family: "Times New Roman", "serif"; } span.RodapChar { font-family: "Times New Roman", "serif"; } span.CorpodetextoChar { font-family: "Times New Roman", "serif"; } span.AssuntodocomentrioChar { font-family: "Times New Roman", "serif"; font-weight: bold; } span.TextodebaloChar { font-family: "Segoe UI", "sans-serif"; } p.msolistparagraphcxspfirst, li.msolistparagraphcxspfirst, div.msolistparagraphcxspfirst { margin: 0cm 0cm 0.0001pt 36pt; font-size: 12pt; font-family: "Times New Roman", "serif"; } p.msolistparagraphcxspmiddle, li.msolistparagraphcxspmiddle, div.msolistparagraphcxspmiddle { margin: 0cm 0cm 0.0001pt 36pt; font-size: 12pt; font-family: "Times New Roman", "serif"; } p.msolistparagraphcxsplast, li.msolistparagraphcxsplast, div.msolistparagraphcxsplast { margin: 0cm 0cm 0.0001pt 36pt; font-size: 12pt; font-family: "Times New Roman", "serif"; } p.Ttulo2, li.Ttulo2, div.Ttulo2 { margin: 12pt 0cm 6pt; break-after: avoid; font-size: 14pt; font-family: "Liberation Sans", "sans-serif"; } p.ndice, li.ndice, div.ndice { margin: 0cm 0cm 0.0001pt; font-size: 12pt; font-family: "Times New Roman", "serif"; } p.Ttulo1, li.Ttulo1, div.Ttulo1 { margin: 12pt 0cm 6pt; break-after: avoid; font-size: 14pt; font-family: "Liberation Sans", "sans-serif"; } p.revogado, li.revogado, div.revogado { margin: 14pt 0cm; font-size: 12pt; font-family: "Times New Roman", "serif"; } p.Estilo1, li.Estilo1, div.Estilo1 { margin: 0cm 0cm 12pt; text-align: justify; font-size: 9pt; font-family: "Arial Narrow", "sans-serif"; color: blue; font-weight: bold; font-style: italic; } p.TextosemFormatao1, li.TextosemFormatao1, div.TextosemFormatao1 { margin: 0cm 0cm 0.0001pt; font-size: 10.5pt; font-family: Consolas; } p.TextoAcordo, li.TextoAcordo, div.TextoAcordo { margin: 0cm 0cm 6pt 99.25pt; text-align: justify; font-size: 10pt; font-family: Arial, "sans-serif"; } p.A5-2NovaRedacao, li.A5-2NovaRedacao, div.A5-2NovaRedacao { margin: 0cm 0cm 6pt 99.25pt; text-align: justify; font-size: 10pt; font-family: Arial, "sans-serif"; } p.alinea, li.alinea, div.alinea { margin: 14pt 0cm; font-size: 12pt; font-family: "Times New Roman", "serif"; } p.alineachar, li.alineachar, div.alineachar { margin: 14pt 0cm; font-size: 12pt; font-family: "Times New Roman", "serif"; } p.Default, li.Default, div.Default { margin: 0cm 0cm 0.0001pt; font-size: 12pt; font-family: Arial, "sans-serif"; color: black; } p.A5-1TextoAcordo, li.A5-1TextoAcordo, div.A5-1TextoAcordo { margin: 3pt 0cm 6pt; text-align: justify; text-indent: 2cm; font-size: 10pt; font-family: Arial, "sans-serif"; } p.A8-1Remissao, li.A8-1Remissao, div.A8-1Remissao { margin: 3pt 0cm 3pt 70.9pt; text-align: justify; font-size: 10pt; font-family: Arial, "sans-serif"; color: red; } p.CabealhoeRodap, li.CabealhoeRodap, div.CabealhoeRodap { margin: 0cm 0cm 0.0001pt; font-size: 12pt; font-family: "Times New Roman", "serif"; } p.xdefault, li.xdefault, div.xdefault { margin: 14pt 0cm; font-size: 12pt; font-family: "Times New Roman", "serif"; } p.tabelasubtitulo, li.tabelasubtitulo, div.tabelasubtitulo { margin: 14pt 0cm; font-size: 12pt; font-family: "Times New Roman", "serif"; } p.tabelajustificado, li.tabelajustificado, div.tabelajustificado { margin: 14pt 0cm; font-size: 12pt; font-family: "Times New Roman", "serif"; } p.orgao, li.orgao, div.orgao { margin: 14pt 0cm; text-align: center; font-size: 10pt; font-family: Verdana, "sans-serif"; color: black; } p.xmsonormal, li.xmsonormal, div.xmsonormal { margin: 14pt 0cm; font-size: 12pt; font-family: "Times New Roman", "serif"; } p.textoacordo3, li.textoacordo3, div.textoacordo3 { margin: 0cm 0cm 6pt; text-align: justify; text-indent: 1.5pt; font-size: 10pt; font-family: Arial, "sans-serif"; } p.redaoant3, li.redaoant3, div.redaoant3 { margin: 0cm 0cm 3pt 3pt; text-align: justify; text-indent: 34pt; font-size: 10pt; font-family: Arial, "sans-serif"; color: green; } p.remissoant3, li.remissoant3, div.remissoant3 { margin: 3pt 0cm 3pt 3pt; text-align: justify; font-size: 10pt; font-family: Arial, "sans-serif"; color: green; } p.remisso3, li.remisso3, div.remisso3 { margin: 3pt 0cm 3pt 70.9pt; text-align: justify; font-size: 10pt; font-family: Arial, "sans-serif"; color: red; } p.textoacordo0, li.textoacordo0, div.textoacordo0 { margin: 14pt 0cm; font-size: 12pt; font-family: "Times New Roman", "serif"; } p.Textodecomentrio1, li.Textodecomentrio1, div.Textodecomentrio1 { margin: 0cm 0cm 8pt; font-size: 10pt; font-family: Calibri, "sans-serif"; } p.novaredao, li.novaredao, div.novaredao { margin: 14pt 0cm; font-size: 12pt; font-family: "Times New Roman", "serif"; } p.novaredao3, li.novaredao3, div.novaredao3 { margin: 0cm 0cm 3pt 99.25pt; text-align: justify; font-size: 10pt; font-family: Arial, "sans-serif"; } p.datapublicao, li.datapublicao, div.datapublicao { margin: 14pt 0cm; font-size: 12pt; font-family: "Times New Roman", "serif"; } p.xmsonormal0, li.xmsonormal0, div.xmsonormal0 { margin: 0cm 0cm 0.0001pt; font-size: 12pt; font-family: "Times New Roman", "serif"; } p.xxmsonormal, li.xxmsonormal, div.xxmsonormal { margin: 14pt 0cm; font-size: 12pt; font-family: "Times New Roman", "serif"; } p.Contedodatabela, li.Contedodatabela, div.Contedodatabela { margin: 0cm 0cm 0.0001pt; font-size: 12pt; font-family: "Times New Roman", "serif"; } p.Ttulodetabela, li.Ttulodetabela, div.Ttulodetabela { margin: 0cm 0cm 0.0001pt; text-align: center; font-size: 12pt; font-family: "Times New Roman", "serif"; font-weight: bold; } p.Citaes, li.Citaes, div.Citaes { margin: 0cm 1cm 14.15pt; font-size: 12pt; font-family: "Times New Roman", "serif"; } p.a5-1textoacordo3, li.a5-1textoacordo3, div.a5-1textoacordo3 { margin: 3pt 0cm 6pt; text-align: justify; text-indent: 2cm; font-size: 10pt; font-family: Arial, "sans-serif"; } p.Linhahorizontal, li.Linhahorizontal, div.Linhahorizontal { margin: 0cm 0cm 14.15pt; font-size: 6pt; font-family: "Times New Roman", "serif"; } p.Standard, li.Standard, div.Standard { margin: 0cm 0cm 0.0001pt; font-size: 12pt; font-family: "Times New Roman", "serif"; } span.WW8Num1z0 { font-family: "Times New Roman", "serif"; } span.WW8Num1z1 { font-family: "Times New Roman", "serif"; } span.WW8Num1z2 { font-family: "Times New Roman", "serif"; } span.WW8Num1z3 { font-family: "Times New Roman", "serif"; } span.WW8Num1z4 { font-family: "Times New Roman", "serif"; } span.WW8Num1z5 { font-family: "Times New Roman", "serif"; } span.WW8Num1z6 { font-family: "Times New Roman", "serif"; } span.WW8Num1z7 { font-family: "Times New Roman", "serif"; } span.WW8Num1z8 { font-family: "Times New Roman", "serif"; } span.Fontepargpadro2 { font-family: "Times New Roman", "serif"; } span.WW8Num2z0 { font-family: "Times New Roman", "serif"; } span.WW8Num2z1 { font-family: "Times New Roman", "serif"; } span.WW8Num2z2 { font-family: "Times New Roman", "serif"; } span.WW8Num2z3 { font-family: "Times New Roman", "serif"; } span.WW8Num2z4 { font-family: "Times New Roman", "serif"; } span.WW8Num2z5 { font-family: "Times New Roman", "serif"; } span.WW8Num2z6 { font-family: "Times New Roman", "serif"; } span.WW8Num2z7 { font-family: "Times New Roman", "serif"; } span.WW8Num2z8 { font-family: "Times New Roman", "serif"; } span.WW8Num3z0 { font-family: "Times New Roman", "serif"; font-weight: bold; } span.WW8Num3z1 { font-family: "Times New Roman", "serif"; } span.WW8Num3z2 { font-family: "Times New Roman", "serif"; } span.WW8Num3z3 { font-family: "Times New Roman", "serif"; } span.WW8Num3z4 { font-family: "Times New Roman", "serif"; } span.WW8Num3z5 { font-family: "Times New Roman", "serif"; } span.WW8Num3z6 { font-family: "Times New Roman", "serif"; } span.WW8Num3z7 { font-family: "Times New Roman", "serif"; } span.WW8Num3z8 { font-family: "Times New Roman", "serif"; } span.WW8Num4z0 { font-family: Times-Bold; } span.WW8Num4z1 { font-family: "Times New Roman", "serif"; } span.WW8Num4z2 { font-family: "Times New Roman", "serif"; } span.WW8Num4z3 { font-family: "Times New Roman", "serif"; } span.WW8Num4z4 { font-family: "Times New Roman", "serif"; } span.WW8Num4z5 { font-family: "Times New Roman", "serif"; } span.WW8Num4z6 { font-family: "Times New Roman", "serif"; } span.WW8Num4z7 { font-family: "Times New Roman", "serif"; } span.WW8Num4z8 { font-family: "Times New Roman", "serif"; } span.WW8Num5z0 { font-family: "Times New Roman", "serif"; } span.WW8Num5z1 { font-family: "Times New Roman", "serif"; } span.WW8Num5z2 { font-family: "Times New Roman", "serif"; } span.WW8Num5z3 { font-family: "Times New Roman", "serif"; } span.WW8Num5z4 { font-family: "Times New Roman", "serif"; } span.WW8Num5z5 { font-family: "Times New Roman", "serif"; } span.WW8Num5z6 { font-family: "Times New Roman", "serif"; } span.WW8Num5z7 { font-family: "Times New Roman", "serif"; } span.WW8Num5z8 { font-family: "Times New Roman", "serif"; } span.WW8Num6z0 { font-family: "Times New Roman", "serif"; font-weight: bold; } span.WW8Num6z1 { font-family: "Times New Roman", "serif"; } span.WW8Num6z2 { font-family: "Times New Roman", "serif"; } span.WW8Num6z3 { font-family: "Times New Roman", "serif"; } span.WW8Num6z4 { font-family: "Times New Roman", "serif"; } span.WW8Num6z5 { font-family: "Times New Roman", "serif"; } span.WW8Num6z6 { font-family: "Times New Roman", "serif"; } span.WW8Num6z7 { font-family: "Times New Roman", "serif"; } span.WW8Num6z8 { font-family: "Times New Roman", "serif"; } span.WW8Num7z0 { font-family: Symbol; } span.WW8Num7z1 { font-family: "Courier New"; } span.WW8Num7z2 { font-family: Wingdings; } span.WW8Num7z3 { font-family: Symbol; } span.WW8Num8z0 { font-family: "Times New Roman", "serif"; color: blue; font-weight: bold; font-style: italic; } span.WW8Num8z1 { font-family: "Times New Roman", "serif"; } span.WW8Num8z2 { font-family: "Times New Roman", "serif"; } span.WW8Num8z3 { font-family: "Times New Roman", "serif"; } span.WW8Num8z4 { font-family: "Times New Roman", "serif"; } span.WW8Num8z5 { font-family: "Times New Roman", "serif"; } span.WW8Num8z6 { font-family: "Times New Roman", "serif"; } span.WW8Num8z7 { font-family: "Times New Roman", "serif"; } span.WW8Num8z8 { font-family: "Times New Roman", "serif"; } span.WW8Num9z0 { font-family: "Times New Roman", "serif"; font-weight: bold; } span.WW8Num9z1 { font-family: "Times New Roman", "serif"; } span.WW8Num9z2 { font-family: "Times New Roman", "serif"; } span.WW8Num9z3 { font-family: "Times New Roman", "serif"; } span.WW8Num9z4 { font-family: "Times New Roman", "serif"; } span.WW8Num9z5 { font-family: "Times New Roman", "serif"; } span.WW8Num9z6 { font-family: "Times New Roman", "serif"; } span.WW8Num9z7 { font-family: "Times New Roman", "serif"; } span.WW8Num9z8 { font-family: "Times New Roman", "serif"; } span.WW8Num10z0 { font-family: "Times New Roman", "serif"; } span.WW8Num10z1 { font-family: "Times New Roman", "serif"; } span.WW8Num10z2 { font-family: "Times New Roman", "serif"; } span.WW8Num10z3 { font-family: "Times New Roman", "serif"; } span.WW8Num10z4 { font-family: "Times New Roman", "serif"; } span.WW8Num10z5 { font-family: "Times New Roman", "serif"; } span.WW8Num10z6 { font-family: "Times New Roman", "serif"; } span.WW8Num10z7 { font-family: "Times New Roman", "serif"; } span.WW8Num10z8 { font-family: "Times New Roman", "serif"; } span.WW8Num11z0 { font-family: Symbol; } span.WW8Num11z1 { font-family: "Courier New"; } span.WW8Num11z2 { font-family: Wingdings; } span.WW8Num11z3 { font-family: Symbol; } span.WW8Num12z0 { font-family: "Times New Roman", "serif"; } span.WW8Num12z1 { font-family: "Times New Roman", "serif"; } span.WW8Num12z2 { font-family: "Times New Roman", "serif"; } span.WW8Num12z3 { font-family: "Times New Roman", "serif"; } span.WW8Num12z4 { font-family: "Times New Roman", "serif"; } span.WW8Num12z5 { font-family: "Times New Roman", "serif"; } span.WW8Num12z6 { font-family: "Times New Roman", "serif"; } span.WW8Num12z7 { font-family: "Times New Roman", "serif"; } span.WW8Num12z8 { font-family: "Times New Roman", "serif"; } span.WW8Num13z0 { font-family: "Times New Roman", "serif"; color: windowtext; } span.WW8Num13z1 { font-family: "Times New Roman", "serif"; } span.WW8Num13z2 { font-family: "Times New Roman", "serif"; } span.WW8Num13z3 { font-family: "Times New Roman", "serif"; } span.WW8Num13z4 { font-family: "Times New Roman", "serif"; } span.WW8Num13z5 { font-family: "Times New Roman", "serif"; } span.WW8Num13z6 { font-family: "Times New Roman", "serif"; } span.WW8Num13z7 { font-family: "Times New Roman", "serif"; } span.WW8Num13z8 { font-family: "Times New Roman", "serif"; } span.WW8Num14z0 { font-family: "Times New Roman", "serif"; } span.WW8Num14z1 { font-family: "Times New Roman", "serif"; } span.WW8Num14z2 { font-family: "Times New Roman", "serif"; } span.WW8Num14z3 { font-family: "Times New Roman", "serif"; } span.WW8Num14z4 { font-family: "Times New Roman", "serif"; } span.WW8Num14z5 { font-family: "Times New Roman", "serif"; } span.WW8Num14z6 { font-family: "Times New Roman", "serif"; } span.WW8Num14z7 { font-family: "Times New Roman", "serif"; } span.WW8Num14z8 { font-family: "Times New Roman", "serif"; } span.WW8Num15z0 { font-family: "Times New Roman", "serif"; } span.WW8Num15z1 { font-family: "Times New Roman", "serif"; } span.WW8Num15z2 { font-family: "Times New Roman", "serif"; } span.WW8Num15z3 { font-family: "Times New Roman", "serif"; } span.WW8Num15z4 { font-family: "Times New Roman", "serif"; } span.WW8Num15z5 { font-family: "Times New Roman", "serif"; } span.WW8Num15z6 { font-family: "Times New Roman", "serif"; } span.WW8Num15z7 { font-family: "Times New Roman", "serif"; } span.WW8Num15z8 { font-family: "Times New Roman", "serif"; } span.WW8Num16z0 { font-family: "Times New Roman", "serif"; } span.WW8Num16z1 { font-family: "Times New Roman", "serif"; } span.WW8Num16z2 { font-family: "Times New Roman", "serif"; } span.WW8Num16z3 { font-family: "Times New Roman", "serif"; } span.WW8Num16z4 { font-family: "Times New Roman", "serif"; } span.WW8Num16z5 { font-family: "Times New Roman", "serif"; } span.WW8Num16z6 { font-family: "Times New Roman", "serif"; } span.WW8Num16z7 { font-family: "Times New Roman", "serif"; } span.WW8Num16z8 { font-family: "Times New Roman", "serif"; } span.WW8Num17z0 { font-family: Symbol; } span.WW8Num17z1 { font-family: "Courier New"; } span.WW8Num17z2 { font-family: Wingdings; } span.WW8Num17z3 { font-family: Symbol; } span.WW8Num18z0 { font-family: "Times New Roman", "serif"; } span.WW8Num18z1 { font-family: "Times New Roman", "serif"; } span.WW8Num18z2 { font-family: "Times New Roman", "serif"; } span.WW8Num18z3 { font-family: "Times New Roman", "serif"; } span.WW8Num18z4 { font-family: "Times New Roman", "serif"; } span.WW8Num18z5 { font-family: "Times New Roman", "serif"; } span.WW8Num18z6 { font-family: "Times New Roman", "serif"; } span.WW8Num18z7 { font-family: "Times New Roman", "serif"; } span.WW8Num18z8 { font-family: "Times New Roman", "serif"; } span.WW8Num19z0 { font-family: Symbol; } span.WW8Num19z1 { font-family: "Courier New"; } span.WW8Num19z2 { font-family: Wingdings; } span.WW8Num19z3 { font-family: Symbol; } span.WW8Num20z0 { font-family: "Times New Roman", "serif"; } span.WW8Num20z1 { font-family: "Times New Roman", "serif"; } span.WW8Num20z2 { font-family: "Times New Roman", "serif"; } span.WW8Num20z3 { font-family: "Times New Roman", "serif"; } span.WW8Num20z4 { font-family: "Times New Roman", "serif"; } span.WW8Num20z5 { font-family: "Times New Roman", "serif"; } span.WW8Num20z6 { font-family: "Times New Roman", "serif"; } span.WW8Num20z7 { font-family: "Times New Roman", "serif"; } span.WW8Num20z8 { font-family: "Times New Roman", "serif"; } span.WW8Num21z0 { font-family: "Times New Roman", "serif"; color: black; } span.WW8Num21z1 { font-family: "Times New Roman", "serif"; } span.WW8Num21z2 { font-family: "Times New Roman", "serif"; } span.WW8Num21z3 { font-family: "Times New Roman", "serif"; } span.WW8Num21z4 { font-family: "Times New Roman", "serif"; } span.WW8Num21z5 { font-family: "Times New Roman", "serif"; } span.WW8Num21z6 { font-family: "Times New Roman", "serif"; } span.WW8Num21z7 { font-family: "Times New Roman", "serif"; } span.WW8Num21z8 { font-family: "Times New Roman", "serif"; } span.WW8Num22z0 { font-family: "Times New Roman", "serif"; } span.WW8Num22z1 { font-family: "Times New Roman", "serif"; } span.WW8Num22z2 { font-family: "Times New Roman", "serif"; } span.WW8Num22z3 { font-family: "Times New Roman", "serif"; } span.WW8Num22z4 { font-family: "Times New Roman", "serif"; } span.WW8Num22z5 { font-family: "Times New Roman", "serif"; } span.WW8Num22z6 { font-family: "Times New Roman", "serif"; } span.WW8Num22z7 { font-family: "Times New Roman", "serif"; } span.WW8Num22z8 { font-family: "Times New Roman", "serif"; } span.WW8Num23z0 { font-family: "Times New Roman", "serif"; } span.WW8Num23z1 { font-family: "Times New Roman", "serif"; } span.WW8Num23z2 { font-family: "Times New Roman", "serif"; } span.WW8Num23z3 { font-family: "Times New Roman", "serif"; } span.WW8Num23z4 { font-family: "Times New Roman", "serif"; } span.WW8Num23z5 { font-family: "Times New Roman", "serif"; } span.WW8Num23z6 { font-family: "Times New Roman", "serif"; } span.WW8Num23z7 { font-family: "Times New Roman", "serif"; } span.WW8Num23z8 { font-family: "Times New Roman", "serif"; } span.WW8Num24z0 { font-family: "Times New Roman", "serif"; color: black; } span.WW8Num24z1 { font-family: "Times New Roman", "serif"; } span.WW8Num24z2 { font-family: "Times New Roman", "serif"; } span.WW8Num24z3 { font-family: "Times New Roman", "serif"; } span.WW8Num24z4 { font-family: "Times New Roman", "serif"; } span.WW8Num24z5 { font-family: "Times New Roman", "serif"; } span.WW8Num24z6 { font-family: "Times New Roman", "serif"; } span.WW8Num24z7 { font-family: "Times New Roman", "serif"; } span.WW8Num24z8 { font-family: "Times New Roman", "serif"; } span.WW8Num25z0 { font-family: "Times New Roman", "serif"; } span.WW8Num25z1 { font-family: "Times New Roman", "serif"; } span.WW8Num25z2 { font-family: "Times New Roman", "serif"; } span.WW8Num25z3 { font-family: "Times New Roman", "serif"; } span.WW8Num25z4 { font-family: "Times New Roman", "serif"; } span.WW8Num25z5 { font-family: "Times New Roman", "serif"; } span.WW8Num25z6 { font-family: "Times New Roman", "serif"; } span.WW8Num25z7 { font-family: "Times New Roman", "serif"; } span.WW8Num25z8 { font-family: "Times New Roman", "serif"; } span.WW8Num26z0 { font-family: "Times New Roman", "serif"; } span.WW8Num26z1 { font-family: "Times New Roman", "serif"; } span.WW8Num26z2 { font-family: "Times New Roman", "serif"; } span.WW8Num26z3 { font-family: "Times New Roman", "serif"; } span.WW8Num26z4 { font-family: "Times New Roman", "serif"; } span.WW8Num26z5 { font-family: "Times New Roman", "serif"; } span.WW8Num26z6 { font-family: "Times New Roman", "serif"; } span.WW8Num26z7 { font-family: "Times New Roman", "serif"; } span.WW8Num26z8 { font-family: "Times New Roman", "serif"; } span.WW8Num27z0 { font-family: "Times New Roman", "serif"; font-weight: bold; } span.WW8Num27z1 { font-family: "Times New Roman", "serif"; } span.WW8Num27z2 { font-family: "Times New Roman", "serif"; } span.WW8Num27z3 { font-family: "Times New Roman", "serif"; } span.WW8Num27z4 { font-family: "Times New Roman", "serif"; } span.WW8Num27z5 { font-family: "Times New Roman", "serif"; } span.WW8Num27z6 { font-family: "Times New Roman", "serif"; } span.WW8Num27z7 { font-family: "Times New Roman", "serif"; } span.WW8Num27z8 { font-family: "Times New Roman", "serif"; } span.WW8Num28z0 { font-family: Symbol; } span.WW8Num28z1 { font-family: "Courier New"; } span.WW8Num28z2 { font-family: Wingdings; } span.WW8Num28z3 { font-family: Symbol; } span.WW8Num29z0 { font-family: "Times New Roman", "serif"; font-weight: bold; } span.WW8Num29z1 { font-family: "Times New Roman", "serif"; } span.WW8Num29z2 { font-family: "Times New Roman", "serif"; } span.WW8Num29z3 { font-family: "Times New Roman", "serif"; } span.WW8Num29z4 { font-family: "Times New Roman", "serif"; } span.WW8Num29z5 { font-family: "Times New Roman", "serif"; } span.WW8Num29z6 { font-family: "Times New Roman", "serif"; } span.WW8Num29z7 { font-family: "Times New Roman", "serif"; } span.WW8Num29z8 { font-family: "Times New Roman", "serif"; } span.WW8Num30z0 { font-family: Symbol; } span.WW8Num30z1 { font-family: "Courier New"; } span.WW8Num30z2 { font-family: Wingdings; } span.WW8Num30z3 { font-family: Symbol; } span.WW8Num31z0 { font-family: "Times New Roman", "serif"; } span.WW8Num31z1 { font-family: "Times New Roman", "serif"; } span.WW8Num31z2 { font-family: "Times New Roman", "serif"; } span.WW8Num31z3 { font-family: "Times New Roman", "serif"; } span.WW8Num31z4 { font-family: "Times New Roman", "serif"; } span.WW8Num31z5 { font-family: "Times New Roman", "serif"; } span.WW8Num31z6 { font-family: "Times New Roman", "serif"; } span.WW8Num31z7 { font-family: "Times New Roman", "serif"; } span.WW8Num31z8 { font-family: "Times New Roman", "serif"; } span.Fontepargpadro1 { font-family: "Times New Roman", "serif"; } span.apple-converted-space { font-family: "Times New Roman", "serif"; } span.Estilo1Char { font-family: "Arial Narrow", "sans-serif"; color: blue; font-weight: bold; font-style: italic; } span.emaraujo { font-family: Arial, "sans-serif"; color: navy; } span.TextosemFormataoChar { font-family: Consolas; } span.titulo2cinza { font-family: "Times New Roman", "serif"; } span.Refdecomentrio1 { font-family: "Times New Roman", "serif"; } span.TextoAcordoChar { font-family: Arial, "sans-serif"; } span.Caracteresdenotaderodap { font-family: "Times New Roman", "serif"; } span.TextodecomentrioChar { font-family: "Times New Roman", "serif"; } span.tablepocc { font-family: Arial, "sans-serif"; font-weight: bold; vertical-align: baseline; } p.tablepocp, li.tablepocp, div.tablepocp { margin: 0cm 0cm 0.0001pt; line-height: 10pt; font-size: 8pt; font-family: Arial, "sans-serif"; } span.tablepocpChar { font-family: Arial, "sans-serif"; } .MsoChpDefault { font-size: 10pt; } @page WordSection1 { size: 27cm 893.05pt; margin: 0cm; } div.WordSection1 { page: WordSection1; }</style>