DECRETO Nº 5.609-R, DE 25 DE JANEIRO DE 2024

Introduz alterações no RICMS/ES, aprovado pelo Decreto nº 1.090-R, de 25 de outubro de 2002, no RIPVA, aprovado pelo Decreto nº 1.008-R, de 5 de março de 2002, e no RITCMD, instituído pelo Decreto nº 3.469-R, de 19 de dezembro de 2013.

DECRETO Nº 5609-R, DE 25 DE JANEIRO DE 2024 Introduzalterações no RICMS/ES, aprovado pelo Decreto nº 1.090-R, de 25 de outubro de2002, no RIPVA, aprovado pelo Decreto nº 1.008-R, de 5 de março de 2002, e noRITCMD, instituído pelo Decreto nº 3.469-R, de 19 de dezembro de 2013. O GOVERNADORDO ESTADO DO ESPÍRITO SANTO, no uso das atribuições que lhe confere o art.91, III, da Constituição Estadual, e considerando as informações constantes doprocesso nº 2024-TVDNN; DECRETA: Art.1º Os dispositivos abaixo relacionados do Regulamento do Imposto sobreOperações Relativas à Circulação de Mercadorias e sobre Prestações de Serviçosde Transporte Interestadual e Intermunicipal e de Comunicação do Estado doEspírito Santo - RICMS/ES, aprovado pelo Decreto nº 1.090-R, de 25 de outubrode 2002, passam a vigorar com as seguintes alterações:"Art.82.  (...)(...)§4º  O crédito tributário não recolhido no prazo regulamentar será atualizado,mensalmente, até o mês anterior ao corrente, pelo Valor Mensal de Atualizaçãodos Créditos - VMAC, e, no mês da extinção do crédito tributário, pela taxa de1% (um por cento).§5º  A atualização será efetuada mediante a divisão do crédito tributário, pelovalor do VMAC vigente no dia subsequente ao término do respectivo período deapuração, considerando o resultado da operação até a terceira casa decimal. "(NR)(...)"Art.814.  (...)(...)§2º  O valor do crédito tributário exigido no auto de infração deverá estarexpresso em moeda corrente, segundo o padrão monetário vigente à data de sualavratura, e no valor correspondente em VMAC.§3º  Na hipótese de autuação relativa a fatos geradores ocorridos em épocasdistintas, deverá ser lavrado demonstrativo apartado, conforme modelo constantedo Anexo XLIII ou XLIII-A, observado o seguinte:I- no demonstrativo apartado, serão indicados os valores em moeda e emquantidade de VMACs;II- em relação aos fatos geradores ocorridos até 31 de dezembro de 2023, osvalores em VRTE serão convertidos para VMAC, considerando-se o VMAC de janeirode 2024;III- serão transpostos para o corpo do auto de infração os respectivos totais dosvalores em moeda e em VMAC.§4º  Os demonstrativos referidos no § 3º são partes integrantes do auto deinfração e deverão conter, em destaque, o mês e o ano da ocorrência dos fatosgeradores, os valores originais, em moeda, do imposto e da penalidadepecuniária, bem como a correspondente quantidade de VMACs.§5º  O montante a ser lançado, discriminado em imposto e em penalidade pecuniária,corresponderá ao resultado da multiplicação do VMAC, vigente na data dalavratura do auto de infração, pelo somatório das respectivas quantidades deVMACs extraídas, conforme o caso, dos demonstrativos a que se refere o § 3º. "(NR)(...)"Art.881.  (...)(...)§2 º  (...)I- o montante remanescente do saldo devedor será atualizado, mensalmente, peloVMAC e, no mês da extinção do crédito tributário, pela taxa de 1% (um porcento). " (NR) Art.2º O Capítulo IX do Título V do RICMS/ES, aprovado pelo Decreto nº 1.090-R, de2002, passa a vigorar com as seguintes alterações:"CAPÍTULOIXDOVALOR MENSAL DE ATUALIZAÇÃO DOS CRÉDITOS Art.878.  O crédito tributário não recolhido no prazo regulamentar será atualizado,mensalmente, até o mês anterior ao corrente, pelo Valor Mensal de Atualizaçãodos Créditos - VMAC, e, no mês da extinção do crédito tributário, pela taxa de1% (um por cento).Parágrafoúnico.  Os créditos tributários relativos ao imposto estarão sujeitos:I- até 31 de dezembro de 2023, às regras de atualização monetária e de juros demora aplicáveis até então;II- a partir de 1º de janeiro de 2024, às regras de atualização previstas na Leinº 12.008, de 21 de dezembro de 2023." (NR) Art.3º O RICMS/ES, aprovado pelo Decreto nº 1.090-R, de 2002, fica acrescido doart. 1.252, com a seguinte redação: "Art.1.252.  Os créditos tributários já constituídos até 31 de dezembro de 2023 terãoseus valores em VRTEs convertidos para os mesmos valores em VMACs, seguindo, apartir de 1º de janeiro de 2024, as regras de atualização previstas na Lei nº12.008, de 21 de dezembro de 2023." (NR) Art.4º Os dispositivos abaixo relacionados do Regulamento do Imposto sobre aPropriedade de Veículos Automotores - RIPVA, aprovado pelo Decreto nº 1.008-R,de 5 de março de 2002, passam a vigorar com as seguintes alterações: "Art.45.  O crédito tributário não recolhido no prazo regulamentar será atualizado,mensalmente, até o mês anterior ao corrente, pelo Valor Mensal de Atualizaçãodos Créditos - VMAC, e, no mês da extinção do crédito tributário, pela taxa de1% (um por cento).Parágrafoúnico.  Os créditos tributários relativos ao imposto estarão sujeitos:I- até 31 de dezembro de 2023, às regras de atualização monetária e de juros demora aplicáveis até então;II- a partir de 1º de janeiro de 2024, às regras de atualização previstas na Leinº 12.008, de 21 de dezembro de 2023." (NR) Art.5º O RIPVA, aprovado pelo Decreto nº 1.008-R, de 2002, fica acrescido do art. 80,com a seguinte redação: "Art.80.  Os créditos tributários já constituídos até 31 de dezembro de 2023 terãoseus valores em VRTEs convertidos para os mesmos valores em VMACs, seguindo, apartir de 1º de janeiro de 2024, as regras de atualização previstas na Lei nº12.008, de 21 de dezembro de 2023." (NR) Art.6º Os dispositivos abaixo relacionados do Regulamento Imposto sobre TransmissãoCausa Mortis e Doação de Quaisquer Bens ou Direitos - RITCMD, instituído peloDecreto nº 3.469-R, de 19 de dezembro de 2013, passam a vigorar com asseguintes alterações:"Art.16.  (...)I- atualização do valor devido, utilizando-se o Valor Mensal de Atualização dosCréditos - VMAC;" (NR)(...)"Art.28.  (...)§1º  Na hipótese de autuação relativa a fatos geradores ocorridos em épocasdistintas, deverá ser lavrado demonstrativo apartado, conforme modelo constantedo Anexo III, observado o seguinte:I- no demonstrativo apartado, serão indicados os valores em moeda e emquantidade de VMACs;II- em relação aos fatos geradores ocorridos até 31 de dezembro de 2023, osvalores em VRTE serão convertidos para VMAC, considerando-se o VMAC de janeirode 2024;III- serão transpostos para o corpo do auto de infração os respectivos totais dosvalores em moeda e em VMAC.§2º  O demonstrativo referido no § 1º será parte integrante do auto de infraçãoe deverá conter, em destaque, o mês e o ano da ocorrência dos fatos geradores,os valores originais, em moeda, do imposto e da penalidade pecuniária, bem comoa correspondente quantidade de VMACs." (NR)(...)"Art.31-B.  (...)(...)§2 º  (...)I- o montante remanescente do saldo devedor será atualizado, mensalmente, peloVMAC e, no mês da extinção do crédito tributário, pela taxa de 1% (um porcento)." (NR) Art.7º   O RITCMD, instituído pelo Decreto nº 3.469-R, de 2013, fica acrescido doart. 16-A e do Capítulo VIII, com as seguintes redações: "Art.16-A.  O crédito tributário não recolhido no prazo regulamentar seráatualizado, mensalmente, até o mês anterior ao corrente, pelo VMAC, e, no mêsda extinção do crédito tributário, pela taxa de 1% (um por cento).Parágrafoúnico.  Os créditos tributários relativos ao imposto estarão sujeitos:I- até 31 de dezembro de 2023, às regras de atualização monetária e de juros demora aplicáveis até então;II- a partir de 1º de janeiro de 2024, às regras de atualização previstas na Leinº 12.008, de 21 de dezembro de 2023." (NR)(...)"CAPÍTULOVIIIDASDISPOSIÇÕES TRANSITÓRIAS E FINAIS Art.31-G.  Os créditos tributários já constituídos até 31 de dezembro de2023 terão seus valores em VRTEs convertidos para os mesmos valores em VMACs,seguindo, a partir de 1º de janeiro de 2024, as regras de atualização previstasna Lei nº 12.008, de 21 de dezembro de 2023." (NR) Art.8º Os Anexos XL-A, XLIII e XLIII-A do RICMS-ES, aprovado pelo Decreto nº1.090-R, de 2002, ficam alterados, respectivamente, na forma dos Anexos I a IIIque integram este Decreto.Art.9º Os Anexos II e III do RITCMD, instituído pelo Decreto nº 3.469-R, de 2013,ficam alterados, respectivamente, na forma dos Anexos IV e V que integram esteDecreto.Art.10.  Ficam revogados:I- o § 7º do art. 814 do RICMS/ES, aprovado pelo Decreto nº 1.090-R, de 2002;II- o inciso II do art. 16 do RITCMD, instituído pelo Decreto nº 3.469-R, de2013.Art.11.  Este Decreto entra em vigor na data de sua publicação, produzindo efeitosa partir de 1º de janeiro de 2024.PalácioAnchieta, em Vitória, aos 25 dias do mês de janeiro de 2024, 203º daIndependência, 136º da República e 490º do Início da Colonização do Solo Espírito-santense. JOSÉRENATO CASAGRANDEGovernadordo Estado ANEXOI"ANEXOXL-A(aque se refere o art. 807 do RICMS/ES)<img width="588" height="798" src="/apifront/portal/materia_imagens/imagem/48348"> "(NR) ANEXOII"ANEXOXLIII(aque se refere o art. 814, § 3º, do RICMS/ES) TABELADE CONVERSÃO DO CRÉDITO TRIBUTÁRIO EM VMAC AUTODE INFRAÇÃO Nº:________________________  <table class="tablepoct" border="0" cellspacing="0" cellpadding="0" width="0" style="width:548.0pt;border-collapse:collapse"> <tbody><tr style="page-break-inside:avoid"> <td width="17%" rowspan="2" valign="top" style="width:17.78%;border:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt"> FATO GERADOR DIA/MÊS/ANO </td> <td width="29%" colspan="2" valign="top" style="width:29.52%;border:solid windowtext 1.0pt; border-left:none;background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt"> IMPOSTO </td> <td width="27%" colspan="2" valign="top" style="width:27.04%;border:solid windowtext 1.0pt; border-left:none;background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt"> MULTA </td> <td width="25%" colspan="2" valign="top" style="width:25.66%;border:solid windowtext 1.0pt; border-left:none;background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt"> QUANTIDADE DE VMAC </td> </tr> <tr style="page-break-inside:avoid"> <td width="11%" valign="top" style="width:11.72%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt"> VALOR </td> <td width="17%" valign="top" style="width:17.8%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt"> TERMO INICIAL DIA/MÊS/ANO </td> <td width="11%" valign="top" style="width:11.72%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt"> VALOR </td> <td width="15%" valign="top" style="width:15.32%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt"> TERMO INICIAL DIA/MÊS/ANO </td> <td width="13%" valign="top" style="width:13.88%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt"> IMPOSTO </td> <td width="11%" valign="top" style="width:11.78%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt"> MULTA </td> </tr> <tr style="page-break-inside:avoid"> <td width="17%" valign="top" style="width:17.78%;border:solid windowtext 1.0pt; border-top:none;background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="11%" valign="top" style="width:11.72%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="17%" valign="top" style="width:17.8%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="11%" valign="top" style="width:11.72%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="15%" valign="top" style="width:15.32%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="13%" valign="top" style="width:13.88%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="11%" valign="top" style="width:11.78%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> </tr> <tr style="page-break-inside:avoid"> <td width="17%" valign="top" style="width:17.78%;border:solid windowtext 1.0pt; border-top:none;background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="11%" valign="top" style="width:11.72%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="17%" valign="top" style="width:17.8%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="11%" valign="top" style="width:11.72%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="15%" valign="top" style="width:15.32%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="13%" valign="top" style="width:13.88%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="11%" valign="top" style="width:11.78%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> </tr> <tr style="page-break-inside:avoid"> <td width="17%" valign="top" style="width:17.78%;border:solid windowtext 1.0pt; border-top:none;background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="11%" valign="top" style="width:11.72%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; 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border-top:none;background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="11%" valign="top" style="width:11.72%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="17%" valign="top" style="width:17.8%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="11%" valign="top" style="width:11.72%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="15%" valign="top" style="width:15.32%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="13%" valign="top" style="width:13.88%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="11%" valign="top" style="width:11.78%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> </tr> <tr style="page-break-inside:avoid"> <td width="17%" valign="top" style="width:17.78%;border:solid windowtext 1.0pt; border-top:none;background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="11%" valign="top" style="width:11.72%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="17%" valign="top" style="width:17.8%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="11%" valign="top" style="width:11.72%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="15%" valign="top" style="width:15.32%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="13%" valign="top" style="width:13.88%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="11%" valign="top" style="width:11.78%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> </tr> <tr style="page-break-inside:avoid"> <td width="17%" valign="top" style="width:17.78%;border:solid windowtext 1.0pt; border-top:none;background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="11%" valign="top" style="width:11.72%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="17%" valign="top" style="width:17.8%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="11%" valign="top" style="width:11.72%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="15%" valign="top" style="width:15.32%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="13%" valign="top" style="width:13.88%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="11%" valign="top" style="width:11.78%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> </tr> <tr style="page-break-inside:avoid"> <td width="17%" valign="top" style="width:17.78%;border:solid windowtext 1.0pt; border-top:none;background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="11%" valign="top" style="width:11.72%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="17%" valign="top" style="width:17.8%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="11%" valign="top" style="width:11.72%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="15%" valign="top" style="width:15.32%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="13%" valign="top" style="width:13.88%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="11%" valign="top" style="width:11.78%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> </tr> <tr style="page-break-inside:avoid"> <td width="17%" valign="top" style="width:17.78%;border:solid windowtext 1.0pt; border-top:none;background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="11%" valign="top" style="width:11.72%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="17%" valign="top" style="width:17.8%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="11%" valign="top" style="width:11.72%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="15%" valign="top" style="width:15.32%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="13%" valign="top" style="width:13.88%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="11%" valign="top" style="width:11.78%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> </tr> <tr style="page-break-inside:avoid"> <td width="17%" valign="top" style="width:17.78%;border:solid windowtext 1.0pt; border-top:none;background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="11%" valign="top" style="width:11.72%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="17%" valign="top" style="width:17.8%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="11%" valign="top" style="width:11.72%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="15%" valign="top" style="width:15.32%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="13%" valign="top" style="width:13.88%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="11%" valign="top" style="width:11.78%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> </tr> <tr style="page-break-inside:avoid"> <td width="17%" valign="top" style="width:17.78%;border:solid windowtext 1.0pt; border-top:none;background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="11%" valign="top" style="width:11.72%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="17%" valign="top" style="width:17.8%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="11%" valign="top" style="width:11.72%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="15%" valign="top" style="width:15.32%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="13%" valign="top" style="width:13.88%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="11%" valign="top" style="width:11.78%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> </tr> <tr style="page-break-inside:avoid"> <td width="17%" valign="top" style="width:17.78%;border:solid windowtext 1.0pt; border-top:none;background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="11%" valign="top" style="width:11.72%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="17%" valign="top" style="width:17.8%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="11%" valign="top" style="width:11.72%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="15%" valign="top" style="width:15.32%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="13%" valign="top" style="width:13.88%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="11%" valign="top" style="width:11.78%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> </tr> <tr style="page-break-inside:avoid"> <td width="17%" valign="top" style="width:17.78%;border:solid windowtext 1.0pt; border-top:none;background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="11%" valign="top" style="width:11.72%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="17%" valign="top" style="width:17.8%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="11%" valign="top" style="width:11.72%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="15%" valign="top" style="width:15.32%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="13%" valign="top" style="width:13.88%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="11%" valign="top" style="width:11.78%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> </tr> <tr style="page-break-inside:avoid"> <td width="17%" valign="top" style="width:17.78%;border:solid windowtext 1.0pt; border-top:none;background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="11%" valign="top" style="width:11.72%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="17%" valign="top" style="width:17.8%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="11%" valign="top" style="width:11.72%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="15%" valign="top" style="width:15.32%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="13%" valign="top" style="width:13.88%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="11%" valign="top" style="width:11.78%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> </tr> <tr style="page-break-inside:avoid"> <td width="17%" valign="top" style="width:17.78%;border:solid windowtext 1.0pt; border-top:none;background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="11%" valign="top" style="width:11.72%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="17%" valign="top" style="width:17.8%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="11%" valign="top" style="width:11.72%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="15%" valign="top" style="width:15.32%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="13%" valign="top" style="width:13.88%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="11%" valign="top" style="width:11.78%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> </tr> <tr style="page-break-inside:avoid"> <td width="17%" valign="top" style="width:17.78%;border:solid windowtext 1.0pt; border-top:none;background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="11%" valign="top" style="width:11.72%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="17%" valign="top" style="width:17.8%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="11%" valign="top" style="width:11.72%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="15%" valign="top" style="width:15.32%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="13%" valign="top" style="width:13.88%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="11%" valign="top" style="width:11.78%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> </tr> <tr style="page-break-inside:avoid"> <td width="17%" valign="top" style="width:17.78%;border:solid windowtext 1.0pt; border-top:none;background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="11%" valign="top" style="width:11.72%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="17%" valign="top" style="width:17.8%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="11%" valign="top" style="width:11.72%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="15%" valign="top" style="width:15.32%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="13%" valign="top" style="width:13.88%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="11%" valign="top" style="width:11.78%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> </tr> <tr style="page-break-inside:avoid"> <td width="17%" valign="top" style="width:17.78%;border:solid windowtext 1.0pt; border-top:none;background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="11%" valign="top" style="width:11.72%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="17%" valign="top" style="width:17.8%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="11%" valign="top" style="width:11.72%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="15%" valign="top" style="width:15.32%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="13%" valign="top" style="width:13.88%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="11%" valign="top" style="width:11.78%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> </tr> <tr style="page-break-inside:avoid"> <td width="17%" valign="top" style="width:17.78%;border:solid windowtext 1.0pt; border-top:none;background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="11%" valign="top" style="width:11.72%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="17%" valign="top" style="width:17.8%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="11%" valign="top" style="width:11.72%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="15%" valign="top" style="width:15.32%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="13%" valign="top" style="width:13.88%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="11%" valign="top" style="width:11.78%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> </tr> <tr style="page-break-inside:avoid"> <td width="17%" valign="top" style="width:17.78%;border:solid windowtext 1.0pt; border-top:none;background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="11%" valign="top" style="width:11.72%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="17%" valign="top" style="width:17.8%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="11%" valign="top" style="width:11.72%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="15%" valign="top" style="width:15.32%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="13%" valign="top" style="width:13.88%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="11%" valign="top" style="width:11.78%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> </tr> <tr style="page-break-inside:avoid"> <td width="17%" valign="top" style="width:17.78%;border:solid windowtext 1.0pt; border-top:none;background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="11%" valign="top" style="width:11.72%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="17%" valign="top" style="width:17.8%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="11%" valign="top" style="width:11.72%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="15%" valign="top" style="width:15.32%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="13%" valign="top" style="width:13.88%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="11%" valign="top" style="width:11.78%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> </tr> <tr style="page-break-inside:avoid"> <td width="17%" valign="top" style="width:17.78%;border:solid windowtext 1.0pt; border-top:none;background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="11%" valign="top" style="width:11.72%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="17%" valign="top" style="width:17.8%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="11%" valign="top" style="width:11.72%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="15%" valign="top" style="width:15.32%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="13%" valign="top" style="width:13.88%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="11%" valign="top" style="width:11.78%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> </tr> <tr style="page-break-inside:avoid"> <td width="17%" valign="top" style="width:17.78%;border:solid windowtext 1.0pt; border-top:none;background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="11%" valign="top" style="width:11.72%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="17%" valign="top" style="width:17.8%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="11%" valign="top" style="width:11.72%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="15%" valign="top" style="width:15.32%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="13%" valign="top" style="width:13.88%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="11%" valign="top" style="width:11.78%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> </tr> <tr style="page-break-inside:avoid"> <td width="17%" valign="top" style="width:17.78%;border:solid windowtext 1.0pt; border-top:none;background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="11%" valign="top" style="width:11.72%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="17%" valign="top" style="width:17.8%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="11%" valign="top" style="width:11.72%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="15%" valign="top" style="width:15.32%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="13%" valign="top" style="width:13.88%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="11%" valign="top" style="width:11.78%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> </tr> <tr style="page-break-inside:avoid"> <td width="17%" valign="top" style="width:17.78%;border:solid windowtext 1.0pt; border-top:none;background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="11%" valign="top" style="width:11.72%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="17%" valign="top" style="width:17.8%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="11%" valign="top" style="width:11.72%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="15%" valign="top" style="width:15.32%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="13%" valign="top" style="width:13.88%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="11%" valign="top" style="width:11.78%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> </tr> <tr style="page-break-inside:avoid"> <td width="17%" valign="top" style="width:17.78%;border:solid windowtext 1.0pt; border-top:none;background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="11%" valign="top" style="width:11.72%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="17%" valign="top" style="width:17.8%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="11%" valign="top" style="width:11.72%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="15%" valign="top" style="width:15.32%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="13%" valign="top" style="width:13.88%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="11%" valign="top" style="width:11.78%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> </tr> <tr style="page-break-inside:avoid"> <td width="17%" valign="top" style="width:17.78%;border:solid windowtext 1.0pt; border-top:none;background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="11%" valign="top" style="width:11.72%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="17%" valign="top" style="width:17.8%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="11%" valign="top" style="width:11.72%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="15%" valign="top" style="width:15.32%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="13%" valign="top" style="width:13.88%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="11%" valign="top" style="width:11.78%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> </tr> <tr style="page-break-inside:avoid"> <td width="17%" valign="top" style="width:17.78%;border:solid windowtext 1.0pt; border-top:none;background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="11%" valign="top" style="width:11.72%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="17%" valign="top" style="width:17.8%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="11%" valign="top" style="width:11.72%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="15%" valign="top" style="width:15.32%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="13%" valign="top" style="width:13.88%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="11%" valign="top" style="width:11.78%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> </tr> <tr style="page-break-inside:avoid"> <td width="17%" valign="top" style="width:17.78%;border:solid windowtext 1.0pt; border-top:none;background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="11%" valign="top" style="width:11.72%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="17%" valign="top" style="width:17.8%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="11%" valign="top" style="width:11.72%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="15%" valign="top" style="width:15.32%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="13%" valign="top" style="width:13.88%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="11%" valign="top" style="width:11.78%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> </tr> <tr style="page-break-inside:avoid"> <td width="17%" valign="top" style="width:17.78%;border:solid windowtext 1.0pt; border-top:none;background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="11%" valign="top" style="width:11.72%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="17%" valign="top" style="width:17.8%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="11%" valign="top" style="width:11.72%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="15%" valign="top" style="width:15.32%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="13%" valign="top" style="width:13.88%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="11%" valign="top" style="width:11.78%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> </tr> <tr style="page-break-inside:avoid"> <td width="17%" valign="top" style="width:17.78%;border:solid windowtext 1.0pt; border-top:none;background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt"> TOTAL </td> <td width="11%" valign="top" style="width:11.72%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="17%" valign="top" style="width:17.8%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="11%" valign="top" style="width:11.72%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="15%" valign="top" style="width:15.32%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="13%" valign="top" style="width:13.88%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="11%" valign="top" style="width:11.78%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> </tr> <tr style="page-break-inside:avoid"> <td width="47%" colspan="3" valign="top" style="width:47.3%;border:solid windowtext 1.0pt; border-top:none;background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt"> DATA: ____/____/____ AUTUANTE:__________________________ Nº FUNCIONAL: _____________________ ASS.:_________________________________ </td> <td width="52%" colspan="4" valign="top" style="width:52.7%;border-top:none; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt"> RECEBI EM: ____/____/____ SUJEITO PASSIVO/REPRESENTANTE LEGAL NOME:______________________________________ ASS.:________________________________________ </td> </tr></tbody></table> "(NR) ANEXOIII "ANEXOXLIII-A(aque se refere o art. 814, § 3º, do RICMS/ES)  <table class="tablepoct" border="1" cellspacing="0" cellpadding="0" width="0" style="width:548.0pt;border-collapse:collapse;border:none"> <tbody><tr style="page-break-inside:avoid"> <td width="9%" valign="top" style="width:9.18%;border:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt"> <img width="43" height="40" src="/apifront/portal/materia_imagens/imagem/48349">   </td> <td width="32%" valign="top" style="width:32.92%;border:solid windowtext 1.0pt; border-left:none;background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt"> Governo do Estado do Espírito Santo Secretaria de Estado da Fazenda Subsecretaria de Estado da Receita </td> <td width="24%" valign="top" style="width:24.56%;border:solid windowtext 1.0pt; border-left:none;background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt"> <img width="92" height="37" src="/apifront/portal/materia_imagens/imagem/48350">   </td> <td width="33%" valign="top" style="width:33.34%;border:solid windowtext 1.0pt; border-left:none;background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt"> Anexo XLIII-A - CONVERSÃO DE CRÉDITO EM VMAC Nº: </td> </tr></tbody></table>  <table class="tablepoct" border="0" cellspacing="0" cellpadding="0" width="0" style="width:548.0pt;border-collapse:collapse"> <tbody><tr style="page-break-inside:avoid"> <td width="4%" valign="top" style="width:4.14%;border:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="13%" rowspan="2" valign="top" style="width:13.18%;border:solid windowtext 1.0pt; border-left:none;background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt"> Data Referência </td> <td width="54%" colspan="4" valign="top" style="width:54.9%;border:solid windowtext 1.0pt; border-left:none;background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt"> Valores da época do fato gerador </td> <td width="27%" colspan="2" valign="top" style="width:27.8%;border:solid windowtext 1.0pt; border-left:none;background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt"> Valores em VMAC </td> </tr> <tr style="page-break-inside:avoid"> <td width="4%" valign="top" style="width:4.14%;border:solid windowtext 1.0pt; border-top:none;background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="13%" valign="top" style="width:13.18%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt"> Tributo </td> <td width="13%" valign="top" style="width:13.18%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt"> Vencimento </td> <td width="13%" valign="top" style="width:13.18%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt"> Multa </td> <td width="15%" valign="top" style="width:15.36%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt"> Vencimento </td> <td width="16%" valign="top" style="width:16.68%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt"> Tributo </td> <td width="11%" valign="top" style="width:11.12%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt"> Multa </td> </tr> <tr style="page-break-inside:avoid"> <td width="4%" valign="top" style="width:4.14%;border:solid windowtext 1.0pt; border-top:none;background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="13%" valign="top" style="width:13.18%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="13%" valign="top" style="width:13.18%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="13%" valign="top" style="width:13.18%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="13%" valign="top" style="width:13.18%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="15%" valign="top" style="width:15.36%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="16%" valign="top" style="width:16.68%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="11%" valign="top" style="width:11.12%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> </tr> <tr style="page-break-inside:avoid"> <td width="100%" colspan="8" valign="top" style="width:100.0%;border:solid windowtext 1.0pt; border-top:none;background:white;padding:1.4pt 1.4pt 1.4pt 1.4pt"> Nº da ordem de fiscalização </td> </tr></tbody></table>  <table class="tablepoct" border="0" cellspacing="0" cellpadding="0" width="0" style="width:548.0pt;border-collapse:collapse"> <tbody><tr style="page-break-inside:avoid"> <td width="100%" valign="top" style="width:100.0%;background:white;padding: 1.4pt 1.4pt 1.4pt 1.4pt"> <img width="354" height="379" src="/apifront/portal/materia_imagens/imagem/48351"> Informações Complementares: Levantamentos: Documentos: </td> </tr></tbody></table>AuditorFiscal da Receita EstadualNOME:                                          Nº Funcional:Assinatura:Sujeitopassivo ou representante legalNOME:                                           Data:Assinatura:                                    CPF: <table class="tablepoct" border="0" cellspacing="0" cellpadding="0" width="0" style="width:548.0pt;border-collapse:collapse"> <tbody><tr style="page-break-inside:avoid"> <td width="100%" valign="top" style="width:100.0%;background:white;padding: 1.4pt 1.4pt 1.4pt 1.4pt"> Auto de Infração Nº: 0.000-0                                                                Processo Nº </td> </tr></tbody></table> "(NR) ANEXOIV"ANEXOII DO DECRETO Nº 3.469-R, DE 19 DE DEZEMBRO DE 2013(aque se refere o art. 28 do RITCMD/ES)<img width="595" height="800" id="Imagem 1" src="/apifront/portal/materia_imagens/imagem/48352"> ANEXOV"ANEXOIII DO DECRETO Nº 3.469-R, DE 19 DE DEZEMBRO DE 2013(aque se refere o art. 28, § 1º, do RITCMD/ES)<table class="MsoTableGrid" border="1" cellspacing="0" cellpadding="0" width="0" style="width:548.0pt;border-collapse:collapse;border:none"> <tbody><tr style="page-break-inside:avoid"> <td width="9%" style="width:9.18%;border:solid windowtext 1.0pt;border-right: none;padding:1.4pt 1.4pt 1.4pt 1.4pt"> <img width="43" height="40" id="Imagem 1745901777" src="/apifront/portal/materia_imagens/imagem/48353">   </td> <td width="32%" style="width:32.92%;border-top:solid windowtext 1.0pt; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:none; padding:1.4pt 1.4pt 1.4pt 1.4pt"> Governo do Estado do Espírito Santo Secretaria de Estado da Fazenda Subsecretaria de Estado da Receita </td> <td width="24%" style="width:24.56%;border-top:solid windowtext 1.0pt; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:none; padding:1.4pt 1.4pt 1.4pt 1.4pt"> <img width="92" height="37" id="Imagem 1158547402" src="/apifront/portal/materia_imagens/imagem/48354">   </td> <td width="33%" style="width:33.34%;border:solid windowtext 1.0pt;border-left: none;padding:1.4pt 1.4pt 1.4pt 1.4pt"> Anexo III - CONVERSÃO DE CRÉDITO EM VMAC Nº: </td> </tr></tbody></table> <table class="MsoTableGrid" border="1" cellspacing="0" cellpadding="0" width="0" style="width:548.0pt;border-collapse:collapse;border:none"> <tbody><tr style="page-break-inside:avoid"> <td width="4%" valign="top" style="width:4.12%;border:solid windowtext 1.0pt; padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="13%" rowspan="2" valign="top" style="width:13.18%;border:solid windowtext 1.0pt; border-left:none;padding:1.4pt 1.4pt 1.4pt 1.4pt"> Data Referência </td> <td width="54%" colspan="4" valign="top" style="width:54.9%;border:solid windowtext 1.0pt; border-left:none;padding:1.4pt 1.4pt 1.4pt 1.4pt"> Valores da época do fato gerador </td> <td width="27%" colspan="2" valign="top" style="width:27.8%;border:solid windowtext 1.0pt; border-left:none;padding:1.4pt 1.4pt 1.4pt 1.4pt"> Valores em VMAC </td> </tr> <tr style="page-break-inside:avoid"> <td width="4%" valign="top" style="width:4.12%;border:solid windowtext 1.0pt; border-top:none;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="13%" valign="top" style="width:13.18%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:1.4pt 1.4pt 1.4pt 1.4pt"> Tributo </td> <td width="13%" valign="top" style="width:13.18%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:1.4pt 1.4pt 1.4pt 1.4pt"> Vencimento </td> <td width="13%" valign="top" style="width:13.18%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:1.4pt 1.4pt 1.4pt 1.4pt"> Multa </td> <td width="15%" valign="top" style="width:15.36%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:1.4pt 1.4pt 1.4pt 1.4pt"> Vencimento </td> <td width="13%" valign="top" style="width:13.9%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:1.4pt 1.4pt 1.4pt 1.4pt"> Tributo </td> <td width="13%" valign="top" style="width:13.9%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:1.4pt 1.4pt 1.4pt 1.4pt"> Multa </td> </tr> <tr style="page-break-inside:avoid"> <td width="4%" valign="top" style="width:4.12%;border:solid windowtext 1.0pt; border-top:none;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="13%" valign="top" style="width:13.18%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="13%" valign="top" style="width:13.18%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="13%" valign="top" style="width:13.18%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="13%" valign="top" style="width:13.18%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="15%" valign="top" style="width:15.36%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="13%" valign="top" style="width:13.9%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="13%" valign="top" style="width:13.9%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> </tr> <tr style="page-break-inside:avoid"> <td width="4%" valign="top" style="width:4.12%;border:solid windowtext 1.0pt; border-top:none;padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="13%" valign="top" style="width:13.18%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:1.4pt 1.4pt 1.4pt 1.4pt"> Totais </td> <td width="13%" valign="top" style="width:13.18%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="13%" valign="top" style="width:13.18%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="13%" valign="top" style="width:13.18%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="15%" valign="top" style="width:15.36%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="13%" valign="top" style="width:13.9%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> <td width="13%" valign="top" style="width:13.9%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:1.4pt 1.4pt 1.4pt 1.4pt">   </td> </tr> <tr style="page-break-inside:avoid"> <td width="100%" colspan="8" valign="top" style="width:100.0%;border:solid windowtext 1.0pt; border-top:none;padding:1.4pt 1.4pt 1.4pt 1.4pt"> Nº da ordem de fiscalização </td> </tr></tbody></table> <table class="MsoTableGrid" border="0" cellspacing="0" cellpadding="0" width="0" style="width:548.0pt;border-collapse:collapse;border:none"> <tbody><tr style="page-break-inside:avoid;height:264.3pt"> <td width="100%" valign="top" style="width:100.0%;padding:1.4pt 1.4pt 1.4pt 1.4pt; height:264.3pt"> Informações Complementares: <img width="294" height="315" id="Imagem 1528608242" src="/apifront/portal/materia_imagens/imagem/48355"> Levantamentos: Documentos: </td> </tr></tbody></table> AuditorFiscal da Receita EstadualNOME:                Nº Funcional:Assinatura:Sujeitopassivo ou representante legalNOME:                                           Data:Assinatura:                                    CPF:                     <table class="MsoTableGrid" border="1" cellspacing="0" cellpadding="0" width="0" style="width:548.0pt;border-collapse:collapse;border:none"> <tbody><tr style="page-break-inside:avoid"> <td width="100%" valign="top" style="width:100.0%;border:solid windowtext 1.0pt; padding:1.4pt 1.4pt 1.4pt 1.4pt"> Auto de Infração Nº: 0.000-0                                                                Processo Nº </td> </tr></tbody></table>  "(NR)<style>@font-face { font-family: Courier; } @font-face { font-family: Wingdings; } @font-face { font-family: Wingdings; } @font-face { font-family: Calibri; } @font-face { font-family: Verdana; } @font-face { font-family: Cambria; } @font-face { font-family: "Arial (W1)"; } @font-face { font-family: "Book Antiqua"; } @font-face { font-family: Tahoma; } @font-face { font-family: Arial-BoldItalicMT; } p.MsoNormal, li.MsoNormal, div.MsoNormal { margin: 0cm 0cm 0.0001pt; font-size: 10pt; font-family: "Times New Roman", serif; } h1 { margin: 0cm 0cm 0.0001pt 35.4pt; text-align: justify; text-indent: 35.45pt; break-after: avoid; font-size: 12pt; font-family: "Times New Roman", serif; font-weight: bold; } h2 { margin: 0cm 14.15pt 0.0001pt 35.45pt; text-align: justify; text-indent: 35.45pt; break-after: avoid; font-size: 12pt; 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} span.BodyTextChar { } span.BodyTextIndent3Char { } span.BodyText3Char { } p.RemissoAnt, li.RemissoAnt, div.RemissoAnt { margin: 0cm 0cm 0.0001pt; text-align: justify; text-indent: 35.45pt; font-size: 12pt; font-family: "Times New Roman", serif; } span.BodyText2Char { } p.PADRAO, li.PADRAO, div.PADRAO { margin: 0cm 0cm 0.0001pt 64.8pt; text-align: justify; font-size: 12pt; font-family: "Times New Roman", serif; color: black; } p.Corpodetexto31, li.Corpodetexto31, div.Corpodetexto31 { margin: 0cm 0cm 0.0001pt; text-align: justify; font-size: 12pt; font-family: "Times New Roman", serif; } p.A210107, li.A210107, div.A210107 { margin: 0cm 0cm 0.0001pt 7.2pt; text-align: justify; text-indent: 144pt; font-size: 12pt; font-family: "Times New Roman", serif; color: black; } p.A301075, li.A301075, div.A301075 { margin: 0cm 21.55pt 0.0001pt 64.9pt; text-align: justify; text-indent: 108pt; font-size: 12pt; font-family: "Times New Roman", serif; color: black; } p.Texto, li.Texto, div.Texto { margin: 0cm 0cm 0.0001pt; 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} p.xl35, li.xl35, div.xl35 { margin-right: 0cm; margin-left: 0cm; text-align: justify; border: none; padding: 0cm; font-size: 8pt; font-family: Arial, sans-serif; } p.xl36, li.xl36, div.xl36 { margin-right: 0cm; margin-left: 0cm; text-align: center; border: none; padding: 0cm; font-size: 8pt; font-family: Arial, sans-serif; } p.xl37, li.xl37, div.xl37 { margin-right: 0cm; margin-left: 0cm; text-align: right; border: none; padding: 0cm; font-size: 8pt; font-family: Arial, sans-serif; } p.xl38, li.xl38, div.xl38 { margin-right: 0cm; margin-left: 0cm; text-align: center; border: none; padding: 0cm; font-size: 8pt; font-family: Arial, sans-serif; } p.xl39, li.xl39, div.xl39 { margin-right: 0cm; margin-left: 0cm; border: none; padding: 0cm; font-size: 8pt; font-family: Arial, sans-serif; } p.xl40, li.xl40, div.xl40 { margin-right: 0cm; margin-left: 0cm; text-align: center; background: white; border: none; padding: 0cm; font-size: 8pt; font-family: Arial, sans-serif; } p.xl41, li.xl41, div.xl41 { margin-right: 0cm; 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DECRETO Nº 5.609-R, DE 25 DE JANEIRO DE 2024

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