LEI COMPLEMENTAR Nº 202, DE 27 DE DEZEMBRO DE 2023

LEI COMPLEMENTAR N.º 202DE 27 DE DEZEMBRO DE 2023Estabelece o Imposto Sobre Serviçosde Qualquer Natureza — ISSQN emvalores fixos para as empresasprestadoras de serviços contábeisoptantes pelo Simples Nacional, e dáprovidências correlatas,O PREFEITO DO MUNICÍPIO DE ARACAJU,Faço saber que a Câmara Municipal aprovou, e eu sanciono aseguinte Lei Complementar:Art, 1º Esta Lei Complementar estabelece o Imposto SobreServiços de Qualquer Natureza — ISSQN em valores fixos para as empresasprestadoras de serviços contábeis optantes pelo Simples Nacional, conformedisposto no art. 18, $22-A da Lei Complementar (Nacional) nº 123, de 14 dedezembro de 2006.Art. 2º As empresas prestadoras de serviços contábeis optantespelo Simples Nacional recolherão o ISSQN em valores fixos mensais,conforme definidos no Anexo Único desta Lei Complementar, em função daReceita Bruta obtida no ano anterior, nos termos do art. 4º desta LeiComplementar, exceto as que fizerem a opção para recolher o ISSQN pormeio de Documento de Arrecadação do Simples Nacional — DAS,8 1º O recolhimento do ISSQN fixo mensal se dará por meio deDocumento de Arrecadação Municipal - DAM.$ 2º Não incidirá atualização monetária sobre os valores deISSQN fixos constantes na tabela do Anexo Unico desta Lei Complementar.Art, 3º A opção que trata o “caput” do art. 2º desta LeiComplementar será formalizada por meio do Portal do Contribuinte no sítioda Secretaria Municipal da Fazenda - SEMFAZ e observará as seguintes.condições:1 - será irretratável por todoo ano-calendário, ARE qII - deverá ser realizada no mês de janeiro, até seu último diaútil, e produzirá efeitos a partir do primeiro dia do ano-calendário da opção,ressalvado o disposto no parágrafo único deste artigo;IH - enquanto não vencido o prazo para formalização da opção,o contribuinte poderá cancelar o pedido da opção, salvo se este já houversido deferido.Parágrafo único. No caso de empresas prestadoras de serviçoscontábeis que se encontrem em início de atividade conforme definido no art.2º, IV da Resolução CGSN Nº 140, 22 de maio de 2018, a opção para orecolhimento do ISSQN por meio de Documento de Arrecadação do SimplesNacional —- DAS deverá ser requerida dentro do prazo de até trinta dias dainscrição no Cadastro Municipal de Contribuintes — CMC e seus efeitosserão produzidos a partir da data de inscrição no CMC.Art. 4º A Receita Bruta obtida no ano anterior para adeterminação do ISSQN fixo será a resultante do somatório da atividadedefinida no item 17.18 — Contabilidade, inclusive serviços técnicos eauxiliares que integra a lista constante no art. 98 da Lei nº 1.547 de 20 dedezembro de 1989 — Código Tributário Municipal,Art. 5º Atividades não previstas no artigo anterior serãodeclaradas, conforme o respectivo anexo, no Programa Gerador doDocumento de Arrecadação do Simples Nacional — Declaratório (PGDASD).disponível no Portal do Simples Nacional na Internet e o recolhimentodo ISSQN se dará por meio de Documento de Arrecadação do SimplesNacional - DAS.Art. 6º Aplicam-se às empresas prestadoras de serviçoscontábeis optantes pelo Simples Nacional, as demais disposições contidas naLei Complementar (Nacional) nº 123, de 14 de dezembro de 2006.Art. 7º Esta Lei entrará em vigor na data de sua publicação.E faArt. 8º Revogam-se as disposições em contrário, inclusive a LeiComplementar nº 92, de 16 de dezembro de 2009.Aracaju, 27 de dezembro 2023. 202º da Independência, 135ºda República e 168º da Emancipação Política do Município.Secretário Municipal da FazendaCamila erreira BrasileiroProcuradora-Geral do Município,em exercícioSGA e. Ae Ara foHallison de Sousa SilvaSecretário Municipal de GovernoProjeto de Lei Complementar nº 23/2023 Autoria: Poder ExecutivoESTADO DE SERGIPEPREFEITURA MUNICIPAL DE ARACAJULEI COMPLEMENTAR N.º 202DE 27 DE DEZEMBRO DE 2023ANEXO ÚNICOEMPRESAS DE SERVIÇOS CONTÁBEISPEISSQN fixo| mensalReceita Bruta obtida no ano anterior (em R$)Até 36.000,00 ISENTODe 36.000,01 a 108.000,00 | Pd NON ADe 108.000,01 a 180.000,00 180,90|De 180.000,01 a 372.500,00 301,50De 372.500,01 a 565.000,00 | 884,07De 565.000,01 a 757.500,00 1.588,12De 757.500,01 a 950.000,00 2.317,32De 950.000,01 a 1.142.500,00 3.151,63De 1.142.500,01 a 1.355.000,00 3.985,42De 1.335.000,01 a 1.527.509, 4.819,35De1 .527.500,01 a 1.720,000,( E — 5.65430 +De 1.720,000,01 a 1.912,500,00 6.488,70 |De 1.912,500,01 a 2.105.000,00 7.704,19 |De 2.105.000,01 a 2.297.500,00 8.770,83De 2.297.500,01 2 2.490.000,00 | 957,92De 2.490.000,01 a 2.682.500,00 10.375,00| De 2.682.500,01 a 2.875.000,00 11.177,08| De 2.875.000,01 a 3.067.500,00 11.979,17De 3.067.500,01 a 3.260.000,00 12.781,25De 3.260.000,01 a 3.452.500,00 13.583,33|De 3.452.500,01 a 3.645.000,00 14.385,42De 3.645.000,01 a 3.837.500,00 15.187,50De 3.837.500,01 a 4.030.000,00 15.989,58De 4.030.000,01 a 4.222.500,00 16.791,67De 4.222.500,01 a 4.415.000,00 17.593,75De 4.415.000,01 a 4.607.500,00 18.395,83De 4.607.500,01 a 4.800.000,00 19.197,92<style>.ui-helper-hidden { display: none; 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background: url("images/ui-bg_glass_100_fdf5ce_1x400.png") 50% 50% repeat-x rgb(253, 245, 206); font-weight: bold; color: rgb(199, 116, 5); } .ui-state-hover a, .ui-state-hover a:hover, .ui-state-hover a:link, .ui-state-hover a:visited { color: rgb(199, 116, 5); text-decoration: none; } .ui-state-active, .ui-widget-content .ui-state-active, .ui-widget-header .ui-state-active { border: 1px solid rgb(251, 216, 80); background: url("images/ui-bg_glass_65_ffffff_1x400.png") 50% 50% repeat-x rgb(255, 255, 255); font-weight: bold; color: rgb(235, 143, 0); } .ui-state-active a, .ui-state-active a:link, .ui-state-active a:visited { color: rgb(235, 143, 0); text-decoration: none; } .ui-state-highlight, .ui-widget-content .ui-state-highlight, .ui-widget-header .ui-state-highlight { border: 1px solid rgb(254, 210, 47); background: url("images/ui-bg_highlight-soft_75_ffe45c_1x100.png") 50% top repeat-x rgb(255, 228, 92); color: rgb(54, 54, 54); } .ui-state-highlight a, .ui-widget-content .ui-state-highlight a, .ui-widget-header .ui-state-highlight a { color: rgb(54, 54, 54); } .ui-state-error, .ui-widget-content .ui-state-error, .ui-widget-header .ui-state-error { border: 1px solid rgb(205, 10, 10); background: url("images/ui-bg_diagonals-thick_18_b81900_40x40.png") 50% 50% repeat rgb(184, 25, 0); color: rgb(255, 255, 255); } .ui-state-error a, .ui-widget-content .ui-state-error a, .ui-widget-header .ui-state-error a { color: rgb(255, 255, 255); } .ui-state-error-text, .ui-widget-content .ui-state-error-text, .ui-widget-header .ui-state-error-text { color: rgb(255, 255, 255); } .ui-priority-primary, .ui-widget-content .ui-priority-primary, .ui-widget-header .ui-priority-primary { font-weight: bold; } .ui-priority-secondary, .ui-widget-content .ui-priority-secondary, .ui-widget-header .ui-priority-secondary { opacity: 0.7; font-weight: normal; } .ui-state-disabled, .ui-widget-content .ui-state-disabled, .ui-widget-header .ui-state-disabled { opacity: 0.35; background-image: none; } .ui-state-disabled .ui-icon { } .ui-icon { width: 16px; height: 16px; } .ui-icon, .ui-widget-content .ui-icon { background-image: url("images/ui-icons_222222_256x240.png"); } .ui-widget-header .ui-icon { background-image: url("images/ui-icons_ffffff_256x240.png"); } .ui-state-default .ui-icon { background-image: url("images/ui-icons_ef8c08_256x240.png"); } .ui-state-hover .ui-icon, .ui-state-focus .ui-icon { background-image: url("images/ui-icons_ef8c08_256x240.png"); } .ui-state-active .ui-icon { background-image: url("images/ui-icons_ef8c08_256x240.png"); } .ui-state-highlight .ui-icon { background-image: url("images/ui-icons_228ef1_256x240.png"); } .ui-state-error .ui-icon, .ui-state-error-text .ui-icon { background-image: url("images/ui-icons_ffd27a_256x240.png"); } .ui-icon-blank { background-position: 16px 16px; } .ui-icon-carat-1-n { background-position: 0px 0px; } .ui-icon-carat-1-ne { background-position: -16px 0px; } .ui-icon-carat-1-e { background-position: -32px 0px; } .ui-icon-carat-1-se { background-position: -48px 0px; } .ui-icon-carat-1-s { background-position: -64px 0px; } .ui-icon-carat-1-sw { background-position: -80px 0px; } .ui-icon-carat-1-w { background-position: -96px 0px; } .ui-icon-carat-1-nw { background-position: -112px 0px; } .ui-icon-carat-2-n-s { background-position: -128px 0px; } .ui-icon-carat-2-e-w { background-position: -144px 0px; } .ui-icon-triangle-1-n { background-position: 0px -16px; } .ui-icon-triangle-1-ne { background-position: -16px -16px; } .ui-icon-triangle-1-e { background-position: -32px -16px; } .ui-icon-triangle-1-se { background-position: -48px -16px; } .ui-icon-triangle-1-s { background-position: -64px -16px; } .ui-icon-triangle-1-sw { background-position: -80px -16px; } .ui-icon-triangle-1-w { background-position: -96px -16px; } .ui-icon-triangle-1-nw { background-position: -112px -16px; } .ui-icon-triangle-2-n-s { background-position: -128px -16px; } .ui-icon-triangle-2-e-w { background-position: -144px -16px; } .ui-icon-arrow-1-n { background-position: 0px -32px; } .ui-icon-arrow-1-ne { background-position: -16px -32px; } .ui-icon-arrow-1-e { background-position: -32px -32px; } .ui-icon-arrow-1-se { background-position: -48px -32px; } .ui-icon-arrow-1-s { background-position: -64px -32px; } .ui-icon-arrow-1-sw { background-position: -80px -32px; } .ui-icon-arrow-1-w { background-position: -96px -32px; } .ui-icon-arrow-1-nw { background-position: -112px -32px; } .ui-icon-arrow-2-n-s { background-position: -128px -32px; } .ui-icon-arrow-2-ne-sw { background-position: -144px -32px; } .ui-icon-arrow-2-e-w { background-position: -160px -32px; } .ui-icon-arrow-2-se-nw { background-position: -176px -32px; } .ui-icon-arrowstop-1-n { background-position: -192px -32px; } .ui-icon-arrowstop-1-e { background-position: -208px -32px; } .ui-icon-arrowstop-1-s { background-position: -224px -32px; } .ui-icon-arrowstop-1-w { background-position: -240px -32px; } .ui-icon-arrowthick-1-n { background-position: 0px -48px; } .ui-icon-arrowthick-1-ne { background-position: -16px -48px; } .ui-icon-arrowthick-1-e { background-position: -32px -48px; } .ui-icon-arrowthick-1-se { background-position: -48px -48px; } .ui-icon-arrowthick-1-s { background-position: -64px -48px; } .ui-icon-arrowthick-1-sw { background-position: -80px -48px; } .ui-icon-arrowthick-1-w { background-position: -96px -48px; } .ui-icon-arrowthick-1-nw { background-position: -112px -48px; } .ui-icon-arrowthick-2-n-s { background-position: -128px -48px; } .ui-icon-arrowthick-2-ne-sw { background-position: -144px -48px; } .ui-icon-arrowthick-2-e-w { background-position: -160px -48px; } .ui-icon-arrowthick-2-se-nw { background-position: -176px -48px; } .ui-icon-arrowthickstop-1-n { background-position: -192px -48px; } .ui-icon-arrowthickstop-1-e { background-position: -208px -48px; } .ui-icon-arrowthickstop-1-s { background-position: -224px -48px; } .ui-icon-arrowthickstop-1-w { background-position: -240px -48px; } .ui-icon-arrowreturnthick-1-w { background-position: 0px -64px; } .ui-icon-arrowreturnthick-1-n { background-position: -16px -64px; } .ui-icon-arrowreturnthick-1-e { background-position: -32px -64px; } .ui-icon-arrowreturnthick-1-s { background-position: -48px -64px; } .ui-icon-arrowreturn-1-w { background-position: -64px -64px; } .ui-icon-arrowreturn-1-n { background-position: -80px -64px; } .ui-icon-arrowreturn-1-e { background-position: -96px -64px; } .ui-icon-arrowreturn-1-s { background-position: -112px -64px; } .ui-icon-arrowrefresh-1-w { background-position: -128px -64px; } .ui-icon-arrowrefresh-1-n { background-position: -144px -64px; } .ui-icon-arrowrefresh-1-e { background-position: -160px -64px; } .ui-icon-arrowrefresh-1-s { background-position: -176px -64px; } .ui-icon-arrow-4 { background-position: 0px -80px; } .ui-icon-arrow-4-diag { background-position: -16px -80px; } .ui-icon-extlink { background-position: -32px -80px; } .ui-icon-newwin { background-position: -48px -80px; } .ui-icon-refresh { background-position: -64px -80px; } .ui-icon-shuffle { background-position: -80px -80px; } .ui-icon-transfer-e-w { background-position: -96px -80px; } .ui-icon-transferthick-e-w { background-position: -112px -80px; } .ui-icon-folder-collapsed { background-position: 0px -96px; } .ui-icon-folder-open { background-position: -16px -96px; } .ui-icon-document { background-position: -32px -96px; } .ui-icon-document-b { background-position: -48px -96px; } .ui-icon-note { background-position: -64px -96px; } .ui-icon-mail-closed { background-position: -80px -96px; } .ui-icon-mail-open { background-position: -96px -96px; } .ui-icon-suitcase { background-position: -112px -96px; } .ui-icon-comment { background-position: -128px -96px; } .ui-icon-person { background-position: -144px -96px; } .ui-icon-print { background-position: -160px -96px; } .ui-icon-trash { background-position: -176px -96px; } .ui-icon-locked { background-position: -192px -96px; } .ui-icon-unlocked { background-position: -208px -96px; } .ui-icon-bookmark { background-position: -224px -96px; } .ui-icon-tag { background-position: -240px -96px; } .ui-icon-home { background-position: 0px -112px; } .ui-icon-flag { background-position: -16px -112px; } .ui-icon-calendar { background-position: -32px -112px; } .ui-icon-cart { background-position: -48px -112px; } .ui-icon-pencil { background-position: -64px -112px; } .ui-icon-clock { background-position: -80px -112px; } .ui-icon-disk { background-position: -96px -112px; } .ui-icon-calculator { background-position: -112px -112px; } .ui-icon-zoomin { background-position: -128px -112px; } .ui-icon-zoomout { background-position: -144px -112px; } .ui-icon-search { background-position: -160px -112px; } .ui-icon-wrench { background-position: -176px -112px; } .ui-icon-gear { background-position: -192px -112px; } .ui-icon-heart { background-position: -208px -112px; } .ui-icon-star { background-position: -224px -112px; } .ui-icon-link { background-position: -240px -112px; } .ui-icon-cancel { background-position: 0px -128px; } .ui-icon-plus { background-position: -16px -128px; } .ui-icon-plusthick { background-position: -32px -128px; } .ui-icon-minus { background-position: -48px -128px; } .ui-icon-minusthick { background-position: -64px -128px; } .ui-icon-close { background-position: -80px -128px; } .ui-icon-closethick { background-position: -96px -128px; } .ui-icon-key { background-position: -112px -128px; } .ui-icon-lightbulb { background-position: -128px -128px; } .ui-icon-scissors { background-position: -144px -128px; } .ui-icon-clipboard { background-position: -160px -128px; } .ui-icon-copy { background-position: -176px -128px; } .ui-icon-contact { background-position: -192px -128px; } .ui-icon-image { background-position: -208px -128px; } .ui-icon-video { background-position: -224px -128px; } .ui-icon-script { background-position: -240px -128px; } .ui-icon-alert { background-position: 0px -144px; } .ui-icon-info { background-position: -16px -144px; } .ui-icon-notice { background-position: -32px -144px; } .ui-icon-help { background-position: -48px -144px; } .ui-icon-check { background-position: -64px -144px; } .ui-icon-bullet { background-position: -80px -144px; } .ui-icon-radio-on { background-position: -96px -144px; } .ui-icon-radio-off { background-position: -112px -144px; } .ui-icon-pin-w { background-position: -128px -144px; } .ui-icon-pin-s { background-position: -144px -144px; } .ui-icon-play { background-position: 0px -160px; } .ui-icon-pause { background-position: -16px -160px; } .ui-icon-seek-next { background-position: -32px -160px; } .ui-icon-seek-prev { background-position: -48px -160px; } .ui-icon-seek-end { background-position: -64px -160px; } .ui-icon-seek-start { background-position: -80px -160px; } .ui-icon-seek-first { background-position: -80px -160px; } .ui-icon-stop { background-position: -96px -160px; } .ui-icon-eject { background-position: -112px -160px; } .ui-icon-volume-off { background-position: -128px -160px; } .ui-icon-volume-on { background-position: -144px -160px; } .ui-icon-power { background-position: 0px -176px; } .ui-icon-signal-diag { background-position: -16px -176px; } .ui-icon-signal { background-position: -32px -176px; } .ui-icon-battery-0 { background-position: -48px -176px; } .ui-icon-battery-1 { background-position: -64px -176px; } .ui-icon-battery-2 { background-position: -80px -176px; } .ui-icon-battery-3 { background-position: -96px -176px; } .ui-icon-circle-plus { background-position: 0px -192px; } .ui-icon-circle-minus { background-position: -16px -192px; } .ui-icon-circle-close { background-position: -32px -192px; } .ui-icon-circle-triangle-e { background-position: -48px -192px; } .ui-icon-circle-triangle-s { background-position: -64px -192px; } .ui-icon-circle-triangle-w { background-position: -80px -192px; } .ui-icon-circle-triangle-n { background-position: -96px -192px; } .ui-icon-circle-arrow-e { background-position: -112px -192px; } .ui-icon-circle-arrow-s { background-position: -128px -192px; } .ui-icon-circle-arrow-w { background-position: -144px -192px; } .ui-icon-circle-arrow-n { background-position: -160px -192px; } .ui-icon-circle-zoomin { background-position: -176px -192px; } .ui-icon-circle-zoomout { background-position: -192px -192px; } .ui-icon-circle-check { background-position: -208px -192px; } .ui-icon-circlesmall-plus { background-position: 0px -208px; } .ui-icon-circlesmall-minus { background-position: -16px -208px; } .ui-icon-circlesmall-close { background-position: -32px -208px; } .ui-icon-squaresmall-plus { background-position: -48px -208px; } .ui-icon-squaresmall-minus { background-position: -64px -208px; } .ui-icon-squaresmall-close { background-position: -80px -208px; } .ui-icon-grip-dotted-vertical { background-position: 0px -224px; } .ui-icon-grip-dotted-horizontal { background-position: -16px -224px; } .ui-icon-grip-solid-vertical { background-position: -32px -224px; } .ui-icon-grip-solid-horizontal { background-position: -48px -224px; } .ui-icon-gripsmall-diagonal-se { background-position: -64px -224px; } .ui-icon-grip-diagonal-se { background-position: -80px -224px; } .ui-corner-all, .ui-corner-top, .ui-corner-left, .ui-corner-tl { border-top-left-radius: 4px; } .ui-corner-all, .ui-corner-top, .ui-corner-right, .ui-corner-tr { border-top-right-radius: 4px; } .ui-corner-all, .ui-corner-bottom, .ui-corner-left, .ui-corner-bl { border-bottom-left-radius: 4px; } .ui-corner-all, .ui-corner-bottom, .ui-corner-right, .ui-corner-br { border-bottom-right-radius: 4px; } .ui-widget-overlay { background: url("images/ui-bg_diagonals-thick_20_666666_40x40.png") 50% 50% repeat rgb(102, 102, 102); opacity: 0.5; } .ui-widget-shadow { margin: -5px 0px 0px -5px; padding: 5px; background: url("images/ui-bg_flat_10_000000_40x100.png") 50% 50% repeat-x rgb(0, 0, 0); opacity: 0.2; border-radius: 5px; } body { font-family: "Helvetica Neue", Arial, sans-serif; text-rendering: optimizelegibility; font-size: 16px; line-height: 24px; color: rgb(109, 110, 114); } p { margin: 0px 0px 24px; } a { text-decoration: none; color: rgb(176, 114, 53); } a:hover { text-decoration: underline; } article { font-size: 14px; } h1 { color: rgb(176, 114, 53); margin: 0px 0px 24px; } h1.destacado { background-color: rgb(230, 174, 103); color: rgb(255, 255, 255); float: left; font-size: 18px; padding: 3px 12px 3px 72px; margin: 0px 0px 18px; } @media print { h1.destacado { padding: 3px 0px !important; }} h1.destacado + * { clear: both; } h2 { color: rgb(176, 114, 53); font-weight: bold; margin: 24px 0px 0px; font-size: 16px; } h1 a { color: rgb(255, 255, 255); } h2 a, h3 a, h4 a, h5 a, h6 a { color: rgb(176, 114, 53); } .descricao-item { font-weight: bold; color: rgb(170, 170, 170); } #conteudo { padding-top: 20px; width: 100%; } #conteudo-pagina { } #area-titulo { width: 740px; clear: left; float: left; margin-top: 2em; } #conteudo-pagina ul { list-style-image: url("Images/bullet_redondo.png"); padding-left: 24px; margin: 24px 0px; } #conteudo-pagina ol { padding-left: 24px; } #conteudo-pagina ul.lista-links span.texto-destaque { color: rgb(178, 114, 53); } #conteudo-pagina ul.lista-links { list-style: none; padding: 0px; } #conteudo-pagina ul.lista-legislacao-agrupada { padding-left: 20px; } #conteudo-pagina ul.lista-links li { color: rgb(109, 110, 113); } #conteudo-pagina a { color: rgb(178, 114, 53); } #conteudo-pagina table { border: 1px solid rgb(223, 173, 108); border-collapse: collapse; margin: 24px auto; min-width: 480px; } #conteudo-pagina table th, #conteudo-pagina table td { background-color: rgb(255, 255, 255); border: 1px solid rgb(247, 226, 194); color: rgb(109, 110, 113); vertical-align: middle; padding: 0.3em 0.7em; } #conteudo-pagina table tr.lt { background-color: rgb(217, 217, 217); } #conteudo-pagina table tr.lc { background-color: rgb(255, 255, 255); } #conteudo-pagina table tr.le { background-color: rgb(228, 228, 228); } #conteudo-pagina table th { color: rgb(178, 114, 53); font-weight: bold; text-align: center; } #conteudo-pagina tr.par td { background-color: rgb(246, 240, 226); } #conteudo-pagina table p[align="center"] { text-align: center; } #conteudo-pagina table p { padding: 0px 5px; } #conteudo-pagina p.mais { background: url("Images/seta_dupla_mais.gif") left center no-repeat transparent; padding-left: 15px; font-weight: bold; float: right; margin-top: 1.5em; margin-right: 40px; } #conteudo-pagina p.mais a { color: rgb(218, 151, 64); text-decoration: none; clear: both; border: none; } #conteudo-pagina p.mais a:hover { text-decoration: underline; border: none; background-color: transparent; } .grid-container { margin-left: auto; margin-right: auto; width: 960px; } .grid-1, .grid-2, .grid-3, .grid-4 { display: inline; float: left; position: relative; margin-left: 12px; margin-right: 12px; } .push-1, .pull-1, .push-2, .pull-2, .push-3, .pull-3, .push-4, .pull-4 { position: relative; } .alpha { margin-left: 0px; } .omega { margin-right: 0px; } .grid-container .grid-1 { width: 216px; } .grid-container .grid-2 { width: 456px; } .grid-container .grid-3 { width: 696px; } .grid-container .grid-4 { width: 936px; } .grid-container .prefix-1 { padding-left: 240px; } .grid-container .prefix-2 { padding-left: 480px; } .grid-container .prefix-3 { padding-left: 720px; } .grid-container .suffix-1 { padding-right: 240px; } .grid-container .suffix-2 { padding-right: 480px; } .grid-container .suffix-3 { padding-right: 720px; } .grid-container .push-1 { left: 240px; } .grid-container .push-2 { left: 480px; } .grid-container .push-3 { left: 720px; } .grid-container .pull-1 { left: -240px; } .grid-container .pull-2 { left: -480px; } .grid-container .pull-3 { left: -720px; } @media screen and (max-width: 480px) { .grid-container { margin-left: auto; margin-right: auto; width: auto; } .grid-1, .grid-2, .grid-3, .grid-4 { display: block; float: none; position: static; margin: 0px; } .grid-container .grid-1, .grid-container .grid-2, .grid-container .grid-3, .grid-container .grid-4 { width: auto; }} html, button, input, select, textarea { color: rgb(34, 34, 34); } ::selection { background: rgb(179, 212, 252); text-shadow: none; } hr { display: block; height: 1px; border-width: 1px 0px 0px; border-right-style: initial; border-bottom-style: initial; border-left-style: initial; border-right-color: initial; border-bottom-color: initial; border-left-color: initial; border-image: initial; border-top-style: solid; border-top-color: rgb(204, 204, 204); margin: 1em 0px; padding: 0px; } img { vertical-align: middle; } fieldset { border: 0px; margin: 0px; padding: 0px; } textarea { resize: vertical; } .chromeframe { margin: 0.2em 0px; background: rgb(204, 204, 204); color: rgb(0, 0, 0); padding: 0.2em 0px; } @media only screen and (min-width: 35em) {} @media print, (-o-min-device-pixel-ratio: 5/4), (-webkit-min-device-pixel-ratio: 1.25), (min-resolution: 120dpi) {} .ir { background-color: transparent; border: 0px; overflow: hidden; } .ir::before { content: ""; display: block; width: 0px; height: 150%; } .hidden { visibility: hidden; display: none !important; } .visuallyhidden { border: 0px; clip: rect(0px, 0px, 0px, 0px); height: 1px; margin: -1px; overflow: hidden; padding: 0px; position: absolute; width: 1px; } .visuallyhidden.focusable:active, .visuallyhidden.focusable:focus { clip: auto; height: auto; margin: 0px; overflow: visible; position: static; width: auto; } .invisible { visibility: hidden; } .clearfix::before, .clearfix::after { content: " "; display: table; } .clearfix::after { clear: both; } .clearfix { } @media print { * { background: transparent !important; color: rgb(0, 0, 0) !important; box-shadow: none !important; text-shadow: none !important; } a, a:visited { text-decoration: underline; } a[href^="http"]::after { content: " (" attr(href) ")"; } abbr[title]::after { content: " (" attr(title) ")"; } .ir a::after, a[href^="javascript:"]::after, a[href^="#"]::after { content: ""; } pre, blockquote { border: 1px solid rgb(153, 153, 153); break-inside: avoid; } thead { display: table-header-group; } tr, img { break-inside: avoid; } img { max-width: 100% !important; } @page { margin: 0.5cm; } p, h2, h3 { orphans: 3; widows: 3; } h2, h3 { break-after: avoid; }} html { background-image: url("Images/pagina-bg.png"); background-repeat: repeat-x; background-color: rgb(248, 248, 248); margin: 0px; } body { box-shadow: rgb(186, 186, 186) 0px 0px 12px; width: 960px; min-width: 960px; margin: 0px auto; transform-origin: 50% 0px; transition: transform 0.5s linear 0s; } .lt-ie9 body { border-width: 0px 1px 1px; border-style: solid; border-color: rgb(186, 186, 186); border-image: initial; } @media print { #container-barra-governo, .cabecalho-sped { display: none; }} .cabecalho-sped { background-color: rgb(255, 255, 255); position: relative; background-image: url("Images/cabecalho-bg.png"); height: 174px; background-position: 100% 50%; background-repeat: no-repeat; } .logo { display: block; position: absolute; top: 54px; left: 46px; width: 182px; height: 73px; margin: 0px; background-image: url("Images/marca-sped.png"); background-position: 50% 50%; background-repeat: no-repeat; } .ajuste-fonte { position: relative; width: 260px; height: 24px; float: right; padding: 0px; margin: 0px; list-style-type: none; font-size: 0.1px; } .botao { display: block; float: left; position: relative; height: 24px; font-size: 12px; background-repeat: no-repeat; } .botao a { display: block; width: 100%; height: 100%; } .fonte-normal { width: 104px; background-image: url("Images/icon-a.png"); background-position: 7px 50%; } .fonte-normal a { padding-left: 24px; width: 80px; } .aumentar-fonte, .diminuir-fonte { width: 24px; background-position: 50% 50%; } .aumentar-fonte { background-image: url("Images/icon-a-mais.png"); } .diminuir-fonte { background-image: url("Images/icon-a-menos.png"); } .link-home { background-image: url("Images/icon_home.png"); background-position: 100% 50%; width: 105px; } .menu-geral-sped { font-size: 14px; position: absolute; height: 22px; border: 1px solid rgb(243, 185, 103); background-color: rgb(249, 245, 235); margin: 0px; padding: 0px; top: 150px; left: 252px; width: 508px; } .menu-geral-sped a { color: rgb(109, 110, 114); text-decoration: none; } .menu-geral-sped, .submenu { padding: 0px; margin: 0px; list-style-type: none; } .menu-geral-sped > .item { font-size: 12px; font-weight: bold; position: relative; display: block; float: left; line-height: 22px; border-right: 1px solid rgb(243, 185, 103); padding: 0px 12px; } .menu-geral-sped > .item:hover { background-color: rgb(246, 219, 176); } .menu-geral-sped > .item:last-child { border-right: none; } .menu-geral-sped .submenu { position: absolute; top: 22px; left: -1px; display: none; background-color: rgb(249, 245, 234); z-index: 100; min-width: 150px; border: 1px solid rgb(243, 185, 103); padding: 0px 0px 6px; border-bottom-right-radius: 3px; border-bottom-left-radius: 3px; box-shadow: rgba(243, 185, 103, 0.41) 0px 2px 2px; } .menu-geral-sped .item:hover > .submenu, .submenu:hover { display: block; } .menu-geral-sped .submenu > .item { padding: 0px 12px; font-weight: normal; position: relative; } .menu-geral-sped .submenu > .item > a { display: block; width: 100%; height: 100%; } .menu-geral-sped .submenu > .item:hover { background-color: rgb(255, 255, 255); } .ui-tooltip { font-size: 14px; padding: 2px 4px; } .pesquisa-no-sped { display: block; position: absolute; width: 198px; height: 92px; top: 82px; left: 762px; text-align: center; padding-top: 40px; } .pesquisa-no-sped legend { font-family: "Trebuchet MS", sans-serif; color: rgb(255, 255, 255); display: block; position: absolute; height: 28px; top: -9px; left: 10px; width: 184px; text-align: center; line-height: 28px; } .pesquisa-no-sped input { border: 1px solid rgb(199, 165, 120); border-radius: 3px; padding: 0px 4px; margin: 0px; width: 90px; height: 22px; line-height: 22px; font-size: 12px; } .pesquisa-no-sped button { margin: 0px; padding: 0px 4px; height: 24px; line-height: 22px; border: 1px solid rgb(160, 152, 142); background-color: rgb(224, 223, 227); } .not-ie .pesquisa-no-sped button { position: relative; top: 1px; } #conteudo { padding: 24px 0px; background-color: rgb(255, 255, 255); } .container-conteudo-item { } @media print { .container-conteudo-item { display: block !important; width: 100% !important; float: none !important; }} .barra-lateral { font-family: "Trebuchet MS", "Helvetica Neue", Arial, sans-serif; margin-left: 0px; font-size: 14px; width: 228px !important; } @media print { .barra-lateral { display: none; }} .barra-lateral a { color: rgb(109, 110, 114); } .barra-lateral .navegacao-submenu, .barra-lateral .navegacao-menu { padding: 0px; margin: 0px; list-style-type: none; } .barra-lateral .navegacao-menu { } .barra-lateral .navegacao-painel, .barra-lateral .navegacao-submenu { font-size: 12px; background-color: rgb(249, 245, 235); margin-bottom: 24px; padding: 13px 0px; } .barra-lateral .navegacao-submenu { text-indent: 60px; } .barra-lateral .titulo-menu { color: rgb(65, 64, 66); background-image: url("Images/titulo-menu-bg.png"); background-repeat: repeat-y; font-weight: bold; margin: 0px; position: relative; text-indent: 60px; } .barra-lateral .titulo-menu::before { position: absolute; background-color: rgb(218, 149, 71); border-right: 1px solid white; display: block; width: 47px; height: 24px; content: ""; background-position: 50% 50%; background-repeat: no-repeat; } .barra-lateral .titulo-menu.projetos::before { background-image: url("Images/icon-projetos.png"); } .barra-lateral .titulo-menu.downloads::before { background-image: url("Images/icon-downloads.png"); } .barra-lateral .titulo-menu.portais::before { background-image: url("Images/icon-portais.png"); } .barra-lateral .downloads li::before { position: absolute; display: block; width: 48px; height: 24px; content: ""; background-position: 100% 50%; background-repeat: no-repeat; background-image: url("Images/icon-download.png"); } .barra-lateral .downloads li.emissorcte::before { background-image: url("Images/icon-emissorcte.png"); } .barra-lateral .downloads li.visualizadorsped::before { background-image: url("Images/icon-visualizadorsped.png"); } .barra-lateral .downloads li.receitanet::before { background-image: url("Images/icon-receitanet.png"); } .barra-lateral .navegacao-painel p { margin: 0px 0px 0px 60px; } .barra-lateral .navegacao-painel select { display: block; margin-left: 60px; border: 1px solid silver; width: 154px; } @media print { .menu-projeto { display: none; }} .breadcrumbs { font-size: 12px; line-height: 20px; padding: 0px; margin: 2px 0px 26px; list-style-type: none; } .breadcrumbs::before { display: inline-block; background-color: rgb(193, 184, 169); color: rgb(255, 255, 255); content: "Você está aqui:"; padding: 0px 6px; margin-right: 6px; } .breadcrumbs li { display: inline; } .breadcrumbs li::after { content: " | "; } .breadcrumbs li:last-child::after { content: ""; } .breadcrumbs li:last-child { font-weight: bold; } @media print { .rodape-sped { display: none; }} .rodape-sped { border-top: 2px solid rgb(255, 255, 255); color: rgb(136, 136, 136); font-size: 12px; background-color: rgb(249, 245, 235); } .rodape-sped .col { } .rodape-sped h2 { font-size: 14px; font-weight: bold; margin: 12px 0px; } .rodape-sped ul { padding: 0px; margin: 0px; list-style-type: none; } .rodape-sped a { color: rgb(109, 110, 114); } .rodape-sped .logo-receita { display: block; margin: 0px auto; border: none; } .rodape-sped .grid-1 { float: none; } @media screen and (max-width: 480px) { #container-barra-governo, #barra-governo { display: none !important; } html { background-color: rgb(204, 204, 204); background-image: none; } body { box-shadow: none; width: auto; min-width: 300px; max-width: 480px; margin: 0px auto; background-color: rgb(255, 255, 255); } .cabecalho-sped { position: relative; height: 62px; background: linear-gradient(to right, rgb(254, 254, 253) 0%, rgb(249, 235, 205) 100%); } .cabecalho-sped > a { background: url("Images/mobile/titulo.png") 51px 36px no-repeat transparent; display: block; position: absolute; top: 10px; left: 15px; width: 280px; height: 48px; } .logo { position: absolute; top: 0px; left: 0px; width: 102px; height: 40px; margin: 0px; background-image: url("Images/mobile/logo.png"); } .ajuste-fonte { display: none; } .menu-geral-sped { display: none; font-size: 1em; position: static; height: 22px; border: 1px solid rgb(243, 185, 103); background-color: rgb(249, 245, 235); margin: 0px; padding: 0px; top: 150px; left: 252px; width: 508px; } .pesquisa-no-sped { display: none; position: static; width: 198px; height: 92px; top: 82px; left: 62px; text-align: center; padding-top: 40px; } #conteudo { padding: 0px 20px; width: auto; margin-top: 2em; } .barra-lateral { display: none !important; } .breadcrumbs { display: none; } .rodape-sped { border-top: 1px solid rgb(176, 114, 53); margin: 0px 15px; padding: 5px; background-color: transparent; } .rodape-sped h2, .rodape-sped ul { display: none; }} .grupos-legislacao { padding: 5px 15px; } .grupos-legislacao h2 { padding: 0px; margin: 0px; } .anexos-legislacao { position: relative; display: block; padding: 12px; background-color: rgb(249, 245, 235); font-size: 12px; line-height: 20px; margin: 24px 0px 24px 48px; } .seta-acima { position: relative; } .seta-acima::before { display: block; width: 0px; height: 0px; content: ""; position: absolute; top: -20px; left: 20px; border-width: 10px; border-style: solid; border-color: rgba(255, 255, 255, 0) rgba(255, 255, 255, 0) rgb(249, 245, 235); border-image: initial; } .anexos-legislacao p { margin-bottom: 12px; } .anexos-legislacao p:last-child { margin-bottom: 0px; } .descricao-anexo::before { display: inline; content: " — "; } #pasta-legislacao h2 { margin-top: 48px; } @media print { .menu-projeto { display: none !important; }} .cabecalho-projeto h1 { font-size: 18px; } ul.menu { position: relative; padding: 0px; display: block; list-style-type: none; } ul.menu > .item { position: relative; float: left; padding: 0px 12px; background-color: rgb(255, 255, 255); } .item > .menu { display: none; position: absolute; top: 22px; } .item:hover > .menu { display: block; } .item > .menu:hover { display: block; } .menu-projeto { left: -12px; margin: 0px 0px 24px; clear: both; font-size: 12px; } .menu-projeto a { text-decoration: none; display: block; width: 100%; height: 100%; } .menu-projeto > .item { height: 22px; line-height: 22px; border-width: 1px; border-style: solid; border-color: transparent transparent transparent rgb(243, 185, 103); border-image: initial; z-index: 0; } .menu-projeto > .item:hover + .item, .menu-projeto > .item:first-child { border-left: 1px solid transparent; } .menu-projeto > .item:hover { background-color: rgb(250, 224, 189); border: 1px solid rgb(243, 185, 103); box-shadow: rgba(0, 0, 0, 0.2) 2px 2px 4px; z-index: 100; } .menu-projeto > .item > .menu { left: -1px; background-color: rgb(255, 255, 255); border: 1px solid rgb(243, 185, 103); box-shadow: rgba(0, 0, 0, 0.2) 2px 2px 4px; min-width: 150px; } .menu-projeto > .item > .menu > .item { display: block; float: none; white-space: nowrap; } .menu-projeto > .item > .menu > .item:hover { background-color: rgb(250, 224, 189); } .destaque { margin-bottom: 48px; } .destaque .data { margin: 0px; color: rgb(176, 114, 53); } .todos-destaques { text-align: right; } #conteudo-pagina h2.titulo-destaque-ano { padding: 0px; cursor: pointer; margin: 10px 0px; font-size: 18px; } #conteudo-pagina .destaque-ano { padding-left: 10px; } #conteudo-pagina .destaque-ano h3.titulo-destaque-mes { font-size: 16px; cursor: pointer; margin: 0px; color: rgb(178, 114, 53); } #conteudo-pagina .destaque-ano .destaque-mes { padding-left: 10px; } #conteudo-pagina .destaque-ano .destaque-mes ul.lista-destaque-mes { margin: 5px 0px; list-style: none; } .atributos-item { display: block; padding: 12px; background-color: rgb(249, 245, 235); } .atributos-item dt { font-weight: bold; float: left; min-width: 144px; text-align: right; padding-right: 24px; } ol.lista-aninhada { list-style-type: none; } span.h3 { font-weight: bold; } span.h4 { font-weight: bold; } span.h5 { font-weight: bold; } .pergunta-titulo { color: rgb(178, 114, 53); font-size: 1em; margin: 1em 0px 0px 40px; cursor: pointer; } .assunto-titulo:hover, .secao-titulo:hover, .pergunta-titulo:hover { text-decoration: underline; } .pergunta-conteudo { margin: 0px 0px 0px 40px; padding: 1px; } #faq .pergunta-conteudo p { margin-left: 1px; } #faq { margin: 0px 0px 0px 40px; } #faq, #faq { margin-top: 3em; } #faq .secao-titulo { color: rgb(178, 114, 53); font-size: 1.1em; margin: 1em 0px 0px; cursor: pointer; font-weight: bold; } #faq .secao-conteudo, #faq .assunto-conteudo, #faq .pergunta-conteudo { margin-top: 0.8em; margin-left: 1.5em; } #faq .assunto-titulo { color: rgb(178, 114, 53); font-size: 1em; cursor: pointer; margin: 1em 0px 0px; } #faq .pergunta-titulo { color: rgb(109, 110, 113); font-size: 1em; margin: 1em 0px 0px; cursor: pointer; font-weight: bold; } h6 { font-size: 1em; } #fale-conosco { border: 1px solid rgb(230, 174, 103); margin-top: 25px; padding: 15px; text-align: center; background-color: rgb(249, 245, 235); } #fale-conosco p { margin: 0px; } li.li-pergunta::before { color: rgb(109, 110, 113); font-size: 1em; margin: 1em 0px 0px; cursor: pointer; font-weight: bold; } li.li-grupo::before { color: rgb(178, 114, 53); font-size: 1.1em; margin: 1em 0px 0px; cursor: pointer; font-weight: bold; } div.pergunta-conteudo { display: none; } #faq .secao-titulo + ol { display: none; } .pergunta-conteudo p, .pergunta-formulario p { margin: 0px; } .pergunta-formulario { color: rgb(114, 114, 114); font-size: 13px; line-height: 18px; text-align: justify; margin-left: 1.5em; } .pesquisa-satisfacao { border: 1px solid rgb(218, 149, 71); background-color: rgb(249, 245, 235); padding: 10px 30px 10px 25px; margin-top: 10px; } .pesquisa-satisfacao textarea { width: 100%; height: 90px; } .pesquisa-satisfacao #botao-enviar { background-color: rgb(218, 149, 71); border: 1px solid rgb(218, 149, 71); color: white; font-size: 12px; padding: 3px 10px; cursor: pointer; display: none; } .pesquisa-satisfacao .sugestao .caracteres { font-size: 10px; color: rgb(39, 105, 57); position: relative; } .pesquisa-satisfacao .resposta { left: 39px; position: relative; } .pesquisa-satisfacao .facil .resposta { left: 115px; } .sugestao, .pergunta-formulario .facil { display: none; } .pesquisa-satisfacao .msg { text-align: center; display: none; } .pesquisa-satisfacao .linkFechar, .pesquisa-satisfacao .linkAbrir { float: right; padding: 10px 0px; display: none; width: 100%; bottom: -12px; position: relative; } .pesquisa-satisfacao .linkFechar { background: url("Images/v_fechar.png") right top no-repeat; } .pesquisa-satisfacao .linkAbrir { background: url("Images/v.png") right top no-repeat; } .pesquisa-satisfacao .captcha { margin: 15px 0px 0px; display: none; } .pesquisa-satisfacao .captcha input { float: left; display: block; font-family: Verdana, Arial, Helvetica, sans-serif; font-size: 10px; border: 1px solid rgb(156, 156, 156); margin-bottom: 4px; margin-right: 1px; margin-left: 4px; width: 99px; } .pesquisa-satisfacao .captcha .captcha-imagem { padding: 0px 0px 45px; } .pesquisa-satisfacao .captcha label, .pesquisa-satisfacao .captcha a { text-align: right; float: left; display: block; font-family: Verdana, Arial, Helvetica, sans-serif; font-size: 9px; } .pesquisa-satisfacao .captcha a { padding-left: 5px; } .pesquisa-satisfacao .captcha .imagem-captcha { width: 32%; border: 0px; position: relative; left: 20px; height: 60px; } .pesquisa-satisfacao .captcha p.informativo { margin-top: -130px; } .pesquisa-satisfacao .captcha #linkSomVoltar { padding: 0px; } .pesquisa-satisfacao .captcha .linkAcionaSomCaptcha { background: url("Images/icon-som-captcha.gif") right top no-repeat; width: 17px; height: 17px; padding-left: 0px; } .pesquisa-satisfacao .util { padding-bottom: 10px; } .pesquisa-satisfacao .util, .pesquisa-satisfacao .facil, .pesquisa-satisfacao .sugestao p { padding-top: 10px; } .pesquisa-satisfacao #captcha-som { display: none; } .pesquisa-satisfacao img { display: none; } .pesquisa-satisfacao img[src*="data"] { display: block; } @media screen and (max-width: 480px) { .m-menu-mobile { background: rgb(241, 210, 164); padding: 0px 0px 0px 15px; font-size: 0.9em; position: relative; font-weight: bold; } .m-menu-mobile div { display: inline-block; padding: 0px; list-style: none; text-align: center; width: 30%; margin: 0px; border: none; } .m-menu-mobile div + div { padding: 0px; } .m-menu-mobile a { border-top: 2px solid rgb(241, 210, 164); margin: 0px auto; padding: 0px; list-style: none; display: block; text-align: center; width: auto; color: rgb(255, 255, 255); text-decoration: none; background: none left center no-repeat rgb(231, 174, 103); } .m-menu-mobile .aberto a { background-color: rgb(255, 255, 255); color: rgb(231, 174, 103); } .m-menu-mobile div + div a { background-image: url("Images/mobile/separador.png"); } .m-menu-mobile .aberto + div a { background-image: none; } .m-painel-mobile { display: none; } ul.m-menu-projeto, ul.m-menu { display: none; list-style: none; margin: 0px; padding: 0px; } ul.m-menu-projeto { display: block; margin-bottom: 2em; clear: both; } ul.m-menu-projeto li ul, ul.m-menu .submenu { display: none !important; } ul.m-menu-projeto li a, ul.m-menu li a { border-bottom: 1px solid rgb(234, 215, 198); display: block; padding: 0.5em 0px 0.5em 10px; margin: 0px 1em; color: rgb(105, 105, 105); font-size: 0.8em; text-decoration: none; background: url("Images/mobile/seta.png") right center no-repeat transparent; } ul.m-menu-projeto li a { padding: 0.3em 10px; margin: 0px; font-size: 0.9em; } ul.m-menu-projeto li a:hover, ul.m-menu li a:hover { background-color: rgb(249, 245, 234); } .m-fecha-menu a { display: block; text-align: center; padding: 0.8em 1em; font-size: 0.8em; font-weight: bold; border-bottom: 1px solid rgb(176, 114, 53); } .m-menu-mobile div.m-busca { position: absolute; border: none; top: 0px; right: 15px; width: auto; } .m-menu-mobile div.m-busca a { background: url("Images/mobile/lupa.png") 5px center no-repeat transparent; border: none; margin-top: 2px; padding: 0px 10px 0px 25px; display: block; font-weight: normal; font-size: 0.9em; } .m-menu-mobile div.m-busca.aberto a { background-color: rgb(255, 255, 255); } .m-menu-busca { display: none; border-bottom: 1px solid rgb(234, 215, 198); padding: 10px 15px; } .m-menu-busca legend { display: none; } .m-menu-busca input { border: 1px solid rgb(199, 165, 120); border-radius: 3px; padding: 0px 4px; margin: 0px 5% 0px 0px; width: 65%; height: 2em; line-height: 2em; font-size: 0.8em; } .m-menu-busca button { line-height: 2em; font-size: 0.8em; margin: 0px; width: 25%; padding: 0px 4px; border: none; border-radius: 3px; background-color: rgb(224, 223, 227); } .cabecalho-projeto h1 { background-color: rgb(230, 174, 103); float: left; font-size: 1.1em; color: rgb(255, 255, 255); margin: 0px 0px 18px -20px; padding: 0px 25px 0px 30px; } h1.destacado { border-bottom: 1px solid rgb(194, 192, 193); display: block; float: none; background: none; color: rgb(176, 114, 53); font-size: 1.1em; padding: 0px; margin: 1em 0px; }}</style>