[186205] in Zephyr_Bugs
=?ISO-8859-1?Q?MP_627_Novas_formas_apura=E7=E3o_lucro_real,_presumido_e_arbitrado?=
daemon@ATHENA.MIT.EDU (CESCOMEX -Treinamentos)
Fri Feb 21 11:37:02 2014
From: "CESCOMEX -Treinamentos" <informativo@instrutoria.com.br>
To: "" <zephyr-bugs@mit.edu>
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Reply-To: "CESCOMEX -Treinamentos" <informativo@instrutoria.com.br>
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Date: Fri, 21 Feb 2014 13:36:59 -0300
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Conclua a sua assinatura
CESCOMEX TREINAMENTOS
[http://trk.e.expvtinboxhub.net/index.dma/DmaClick?21002,150,450383,454,230=
e70c22aba40e5574b93d0e75baff2,aHR0cDovL1dXVy5DRVNDT01FWC5DT00=3D,1,bWl0LmVk=
dQ=3D=3D]
informativo de Treinamentos
REGIMES DE TRIBUTA=C7=C3O E PLANEJAMENTO=20
TRIBUT=C1RIO -=A0 INCLUINDO A MP 627/2013
acesse a ficha de inscri=E7ao
[http://trk.e.expvtinboxhub.net/index.dma/DmaClick?21002,150,450383,455,230=
e70c22aba40e5574b93d0e75baff2,aHR0cDovL21pZ3JlLm1lL2hZRkpi,1,bWl0LmVkdQ=3D=
=3D]
DATA: =A020 DE MAR=C7O- quinta-Feira=A0 DAS 09H =C0S 18H=20
LOCAL:=A0 AV. PAULISTA, 807 -=A0 17 ANDAR=A0 - S.PAULO -SP
OBJETIVO
Apresentar aos participantes as vantagens e desvantagens existentes em
cada um dos regimes de tributa=E7=E3o em vigor (Lucro Real, Presumido,
Arbitrado e Simples Nacional), com vistas =E0 identifica=E7=E3o das
alternativas legais para redu=E7=E3o da carga tribut=E1ria e otimiza=E7=E3o=
da
competitividade
A QUEM SE DESTINA
Empres=E1rios, controllers, gerentes administrativos, financeiros,
consultores e demais interessados no assunto.
PROGRAMA - 8H/AULA
1. Extin=E7=E3o do RTT e seus impactos
=A02. Op=E7=E3o pelas novas regras
=A03. Obriga=E7=E3o acess=F3ria digital
=A04. Ativo Imobilizado
4.1. bens de pequeno valor
4.2. teste de recuperabilidade
=A05. EFD- IRPJ
=A06. Receita bruta - novo conceito
=A07. Empresas tributadas com base no lucro real:
7.1. Apura=E7=E3o do IRPJ e da CSLL=A0
7.2. Apura=E7=E3o do PIS / COFINS
7.3. Lalur - Novas normas a partir de 2014
=A08. Empresas tributadas com base no lucro presumido e arbitrado
8.1 Apura=E7=E3o do IRPJ e da CSLL
8.2 Apura=E7=E3o do PIS / COFINS
=A09. =A0Reflexos das novas regras cont=E1beis=A0
9.1. Adi=E7=E3o inicial=A0
9.2. Valor justo e presente de ativos e passivos
9.3. =A0Doa=E7=F5es e subven=E7=F5es para investimento
9.4. =A0Pr=EAmio e ganho na emiss=E3o de t=EDtulos
9.5. =A0Arrendamento Mercantil
9.6. Juros sobre capital pr=F3prio 9.7. Distribui=E7=E3o de lucros e
dividendos
CONSULTOR
DIEGO BISI
Advogado, Professor Universit=E1rio, Palestrante e S=F3cio-Diretor da
Almadafont-size:12px; color:#666666; border-collapse:collapse;">
Promo=E7=E3o=20
R$ 690,00=A0 por R$ 590,00
5% desconto a partir do 2o. inscrito
50% desconto para assinantes - Consultoria
para inscritos at=E9 13-03
Incluso
A
[http://trk.e.expvtinboxhub.net/index.dma/DmaClick?21002,150,450383,456,230=
e70c22aba40e5574b93d0e75baff2,aHR0cDovL2NsaWNrLmNvbnRhdG8uY2F0aG8uY29tLmJyL=
z9xcz0yNmUzZWE3M2Y1Y2NiMTNkYjg4Yzg3NmQ5NzUzYTE4MGQ5NjJmYTIzMDQyNDRhOWFmNmQ1=
NmJmYzdjYmEyOTk1MzNlN2JmYWI0MzFiNWQyZA=3D=3D,1,bWl0LmVkdQ=3D=3D]postila,
certificado, 2 coffee-breaks=A0 e 30 dias de plant=E3o tira duvidas
Forma de Pagamento
A vista com desconto
2 x no boleto (1a. a vista, 2a. 15 dias
10 X no cart=E3o sem juros pelo PAG SEGURO UOL
Importante
O pagamento =E9 enviado na confirma=E7=E3o de realiza=E7=E3o do evento.
Evento sujeito a confirma=E7=E3o de quorum m=EDnimo.
=A0
acesse a ficha de inscri=E7ao
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e70c22aba40e5574b93d0e75baff2,aHR0cDovL21pZ3JlLm1lL2hZRkpi,1,bWl0LmVkdQ=3D=
=3D]
=A0
CENTRAL DE ATENDIMENTO
Tel.: 11 3938 6986 -=A0 E-MAIL:INSCRICAO@ CESCOMEX.COM
REALIZA=C7=C3O -=A0 CESCOMEX TREINAMENTO EMPRESARIAL
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3d0e75baff2,aHR0cDovL1dXVy5DRVNDT01FWC5DT00=3D,1,bWl0LmVkdQ=3D=3D">CESCOMEX=
TREINAMENTOS</a></span></p>
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rif; font-size:12px; color:#FFFFFF; line-height:18px; border-collapse:colla=
pse;" width=3D"378"><span style=3D"font-family: Arial; font-size: 11px; col=
or: #666666">informativo de Treinamentos</span>
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<td align=3D"left" style=3D"font-family:Arial, Helvetica, sans-ser=
if; font-size:14px; color:#666666; line-height:18px;"><span style=3D"color:=
#005DA5; font-weight: bold; font-size: 24px">REGIMES DE TRIBUTAÇ&At=
ilde;O E PLANEJAMENTO </span>
<p><span style=3D"color: #005DA5; font-weight: bold; font-size: 24=
px">TRIBUTÁRIO - INCLUINDO A MP 627/2013</span></p>
<p align=3D"right"><span style=3D"font-family: Arial; font-weight:=
700; font-size: 14px"><a href=3D"http://trk.e.expvtinboxhub.net/index.dma/=
DmaClick?21002,150,450383,455,230e70c22aba40e5574b93d0e75baff2,aHR0cDovL21p=
Z3JlLm1lL2hZRkpi,1,bWl0LmVkdQ=3D=3D">acesse a ficha de inscriçao</a>=
</span></p>
<p><span style=3D"font-weight: 700; font-size: 16px; text-transfor=
m: capitalize">DATA: </span> <span style=3D"font-size: 16px; text-transform=
: capitalize"> 20 DE MARÇO- quinta-Feira DAS 09H À=
S 18H </span></p>
<p><font face=3D"Arial Unicode MS" style=3D"font-size: 9pt"><b>LOC=
AL</b>: AV. PAULISTA, 807 - 17 ANDAR - S.PAULO -SP</font>=
</p>
<p><b><font face=3D"Arial Unicode MS" style=3D"font-size: 9pt">OBJ=
ETIVO</font></b></p>
<p><br />
<span style=3D"color: rgb(0, 0, 0); font-family: Arial; font-size:=
12px; font-style: normal; font-variant: normal; font-weight: normal; lette=
r-spacing: normal; line-height: 23.46666717529297px; orphans: auto; text-al=
ign: start; text-indent: 0px; text-transform: none; white-space: normal; wi=
dows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-c=
olor: rgb(255, 255, 255); display: inline !important; float: none;">Apresen=
tar aos participantes as vantagens e desvantagens existentes em cada um dos=
regimes de tributação em vigor (Lucro Real, Presumido, Arbit=
rado e Simples Nacional), com vistas à identificação d=
as alternativas legais para redução da carga tributári=
a e otimização da competitividade</span></p>
<p><span style=3D"font-weight: 700"><font face=3D"Arial Unicode MS=
" style=3D"font-size: 9pt">A QUEM SE DESTINA</font></span></p>
<p><span style=3D"color: rgb(0, 0, 0); font-family: Arial; font-si=
ze: 12px; font-style: normal; font-variant: normal; font-weight: normal; le=
tter-spacing: normal; line-height: 24px; orphans: auto; text-align: start; =
text-indent: 0px; text-transform: none; white-space: normal; widows: auto; =
word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgba(2=
55, 255, 255, 0.498039); display: inline !important; float: none;">Empres&a=
acute;rios, controllers, gerentes administrativos, financeiros, consultores=
e demais interessados no assunto.</span></p>
<p><span style=3D"font-weight: 700"><font face=3D"Arial Unicode MS=
" style=3D"font-size: 9pt">PROGRAMA - 8H/AULA</font></span></p>
<p class=3D"MsoNormal"><b><span style=3D"font-size:10.0pt;font-fam=
ily:"Arial","sans-serif";
color:#333333">1. Extinção do RTT e seus impactos</span></b><=
/p>
<p class=3D"MsoNormal"><span style=3D"font-size:9.0pt;font-family:=
"Arial","sans-serif";
color:#505050"> </span><b><span style=3D"font-size:10.0pt;font-family:=
"Arial","sans-serif";
color:#333333">2. Opção pelas novas regras</span></b></p>
<p class=3D"MsoNormal"><span style=3D"font-size:9.0pt;font-family:=
"Arial","sans-serif";
color:#505050"> </span><b><span style=3D"font-size:10.0pt;font-family:=
"Arial","sans-serif";
color:#333333">3. Obrigação acessória digital</span></=
b></p>
<p class=3D"MsoNormal"><span style=3D"font-size:9.0pt;font-family:=
"Arial","sans-serif";
color:#505050"> </span><b><span style=3D"font-size:10.0pt;font-family:=
"Arial","sans-serif";
color:#333333">4. Ativo Imobilizado</span></b></p>
<p class=3D"MsoNormal"><span style=3D"font-size:10.0pt;font-family=
:"Arial","sans-serif";
color:#333333">4.1. bens de pequeno valor</span></p>
<p class=3D"MsoNormal"><span style=3D"font-size:10.0pt;font-family=
:"Arial","sans-serif";
color:#333333">4.2. teste de recuperabilidade</span></p>
<p class=3D"MsoNormal"><span style=3D"font-size:9.0pt;font-family:=
"Arial","sans-serif";
color:#505050"> </span><b><span style=3D"font-size:10.0pt;font-family:=
"Arial","sans-serif";
color:#333333">5. EFD- IRPJ</span></b></p>
<p class=3D"MsoNormal"><span style=3D"font-size:9.0pt;font-family:=
"Arial","sans-serif";
color:#505050"> </span><b><span style=3D"font-size:10.0pt;font-family:=
"Arial","sans-serif";
color:#333333">6. Receita bruta – novo conceito</span></b></p>
<p class=3D"MsoNormal"><span style=3D"font-size:9.0pt;font-family:=
"Arial","sans-serif";
color:#505050"> </span><b><span style=3D"font-size:10.0pt;font-family:=
"Arial","sans-serif";
color:#333333">7. Empresas tributadas com base no lucro real:</span></b></p>
<p class=3D"MsoNormal"><span style=3D"font-size:10.0pt;font-family=
:"Arial","sans-serif";
color:#333333">7.1. Apuração do IRPJ e da CSLL </span></=
p>
<p class=3D"MsoNormal"><span style=3D"font-size:10.0pt;font-family=
:"Arial","sans-serif";
color:#333333">7.2. Apuração do PIS / COFINS</span></p>
<p class=3D"MsoNormal"><span style=3D"font-size:10.0pt;font-family=
:"Arial","sans-serif";
color:#333333">7.3. Lalur – Novas normas a partir de 2014</span></p>
<p class=3D"MsoNormal"><span style=3D"font-size:9.0pt;font-family:=
"Arial","sans-serif";
color:#505050"> </span><b><span style=3D"font-size:10.0pt;font-family:=
"Arial","sans-serif";
color:#333333">8. Empresas tributadas com base no lucro presumido e arbitra=
do</span></b></p>
<p class=3D"MsoNormal"><span style=3D"font-size:10.0pt;font-family=
:"Arial","sans-serif";
color:#333333">8.1 Apuração do IRPJ e da CSLL</span></p>
<p class=3D"MsoNormal"><span style=3D"font-size:10.0pt;font-family=
:"Arial","sans-serif";
color:#333333">8.2 Apuração do PIS / COFINS</span></p>
<p class=3D"MsoNormal"><span style=3D"font-size:9.0pt;font-family:=
"Arial","sans-serif";
color:#505050"> </span><b><span style=3D"font-size:10.0pt;font-family:=
"Arial","sans-serif";
color:#333333">9. Reflexos das novas regras contábeis </s=
pan></b></p>
<p class=3D"MsoNormal"><span style=3D"font-size:10.0pt;font-family=
:"Arial","sans-serif";
color:#333333">9.1. Adição inicial </span></p>
<p class=3D"MsoNormal"><span style=3D"font-size:10.0pt;font-family=
:"Arial","sans-serif";
color:#333333">9.2. Valor justo e presente de ativos e passivos</span></p>
<p class=3D"MsoNormal"><span style=3D"font-size:10.0pt;font-family=
:"Arial","sans-serif";
color:#333333">9.3. Doações e subvenções =
para investimento</span></p>
<p class=3D"MsoNormal"><span style=3D"font-size:10.0pt;font-family=
:"Arial","sans-serif";
color:#333333">9.4. Prêmio e ganho na emissão de t&iacut=
e;tulos</span></p>
<p class=3D"MsoNormal"><span style=3D"font-size:10.0pt;font-family=
:"Arial","sans-serif";
color:#333333">9.5. Arrendamento Mercantil</span></p>
<p class=3D"MsoNormal"><span style=3D"font-size:10.0pt;font-family=
:"Arial","sans-serif";
color:#333333">9.6. Juros sobre capital próprio</span></p>
<span style=3D"font-size: 10.0pt; font-family: Arial,sans-serif; c=
olor: #333333"> 9.7. Distribuição de lucros e dividendos</spa=
n>
<p><b><font face=3D"Arial Unicode MS" style=3D"font-size: 9pt">CON=
SULTOR</font></b></p>
<p class=3D"MsoNormal" style=3D"margin: 0cm 0cm 0.0001pt; font-siz=
e: 11pt; font-family: Calibri, sans-serif; color: rgb(0, 0, 0); font-style:=
normal; font-variant: normal; font-weight: normal; letter-spacing: normal;=
line-height: normal; orphans: auto; text-align: start; text-indent: 0px; t=
ext-transform: none; white-space: normal; widows: auto; word-spacing: 0px; =
-webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255);"><spa=
n style=3D"letter-spacing: normal;"><font face=3D"Arial" style=3D"font-size=
: 9pt;">DIEGO BISI</font></span></p>
<p class=3D"MsoNormal" style=3D"margin: 0cm 0cm 0.0001pt; font-siz=
e: 11pt; font-family: Calibri, sans-serif; color: rgb(0, 0, 0); font-style:=
normal; font-variant: normal; font-weight: normal; letter-spacing: normal;=
line-height: normal; orphans: auto; text-align: start; text-indent: 0px; t=
ext-transform: none; white-space: normal; widows: auto; word-spacing: 0px; =
-webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255);"><spa=
n style=3D"font-family: abelregular; font-style: normal; font-variant: norm=
al; font-weight: normal; letter-spacing: normal; line-height: 24px; orphans=
: auto; text-align: start; text-indent: 0px; text-transform: none; white-sp=
ace: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0p=
x; float: none; background-color: rgba(255, 255, 255, 0.498039); display: i=
nline !important;"><font face=3D"Arial" style=3D"font-size: 9pt;">Advogado,=
Professor Universitário, Palestrante e Sócio-Diretor da Alma=
da & Teixeira Consultoria Empresarial. Coordenador da Escola Superior d=
e Advocacia da 34ª Subseção da OAB/SP. Pós-Gradua=
do pela Faculdade de Direito da Alta Paulista e graduado pela mesma institu=
ição. Cursa, atualmente, MBA em Direito Empresarial pela Fund=
ação Getúlio Vargas. Autor de vários artigos ci=
entíficos, inclusive em congressos internacionais. Autor de obras ju=
rídicas para concursos públicos.</font></span></p>
<table align=3D"center" bgcolor=3D"#ffffff" border=3D"0" cellpaddi=
ng=3D"0" cellspacing=3D"0" class=3D"ajustar100pc" style=3D"max-width:600px;=
" width=3D"560">
<tbody>
<tr>
<td align=3D"center" style=3D"font-family:Arial, Helvetica, san=
s-serif; font-size:12px; color:#666666; border-collapse:collapse;"><!--in=
=EDcio top1000-->
<table align=3D"center" border=3D"0" cellpadding=3D"0" cellspac=
ing=3D"0" class=3D"ajustar100pc" style=3D"max-width:560px;" width=3D"560">
<tbody>
<tr><!--in=EDcio da primeira coluna de logos -->
<td align=3D"center" class=3D"quebrar_coluna_mobile" valign=
=3D"top" width=3D"280">
<table align=3D"center" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" width=3D"100%">
<tbody>
<tr>
<td align=3D"center">
<table align=3D"center" border=3D"0" cellpadding=3D"4" ce=
llspacing=3D"0" width=3D"100%">
<tbody>
<tr>
<td align=3D"center">
<table align=3D"center" bgcolor=3D"#ffffff" border=3D"=
0" cellpadding=3D"0" cellspacing=3D"0" style=3D"border:none; margin:0; padd=
ing:0;border-collapse:collapse; mso-table-lspace:0pt; mso-table-rspace:0pt;=
" width=3D"260">
<tbody>
<tr>
<td align=3D"left" valign=3D"top"></td>
<td bgcolor=3D"#ffffff" style=3D"border-top:solid 1=
px #cccccc;"></td>
<td align=3D"right" valign=3D"top"></td>
</tr>
<tr>
<td bgcolor=3D"#ffffff" height=3D"80" style=3D"bord=
er-left:solid 1px #cccccc;"></td>
<td bgcolor=3D"#ffffff" valign=3D"middle">
<table border=3D"0" cellpadding=3D"2" cellspacing=
=3D"0" width=3D"100%">
<tbody>
<tr>
<td style=3D"border-collapse:collapse;"><span st=
yle=3D"font-weight: 700; color: #0000FF">Promoção </span></td>
</tr>
<tr>
<td style=3D"font-family:Arial, Helvetica, sans-=
serif; font-size:12px; color:#666666;">
<table border=3D"0" cellpadding=3D"0" cellspacin=
g=3D"0" width=3D"100%">
<tbody>
<tr>
<td height=3D"30" style=3D"font-family:arial;=
font-size:12px; color:#666666;" width=3D"190">R$ 690,00 por R$ 590,0=
0</td>
</tr>
</tbody>
</table>
</td>
</tr>
<tr>
<td style=3D"font-family:Arial, Helvetica, sans-=
serif; font-size:12px; color:#666666;">
<table border=3D"0" cellpadding=3D"0" cellspacin=
g=3D"0" width=3D"100%">
<tbody>
<tr>
<td align=3D"left" style=3D"font-family:arial=
; font-size:12px; color:#666666;">5% desconto a partir do 2o. inscrito
<p>50% desconto para assinantes - Consultoria=
</p>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
<td bgcolor=3D"#ffffff" height=3D"80" style=3D"bord=
er-right:solid 1px #cccccc;"></td>
</tr>
<tr>
<td align=3D"left" height=3D"5" valign=3D"bottom" w=
idth=3D"6"></td>
<td bgcolor=3D"#ffffff" style=3D"border-bottom:soli=
d 1px #cccccc;">
<p align=3D"center"><b><font color=3D"#FF0000">para=
inscritos até 13-03</font></b></p>
</td>
<td align=3D"right" height=3D"5" valign=3D"bottom" =
width=3D"6"></td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
<!--FIM da primeira coluna de logos --><!--in=EDcio da segun=
da coluna de logos -->
<td align=3D"center" class=3D"quebrar_coluna_mobile" valign=
=3D"top" width=3D"280">
<table align=3D"center" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" width=3D"100%">
<tbody>
<tr>
<td>
<table align=3D"center" border=3D"0" cellpadding=3D"4" ce=
llspacing=3D"0" width=3D"100%">
<tbody>
<tr>
<td align=3D"center">
<table align=3D"center" bgcolor=3D"#ffffff" border=3D"=
0" cellpadding=3D"0" cellspacing=3D"0" style=3D"border:none; margin:0; padd=
ing:0;border-collapse:collapse; mso-table-lspace:0pt; mso-table-rspace:0pt;=
" width=3D"260">
<tbody>
<tr>
<td align=3D"left" valign=3D"top"></td>
<td bgcolor=3D"#ffffff" style=3D"border-top:solid 1=
px #cccccc;"></td>
<td align=3D"right" valign=3D"top"></td>
</tr>
<tr>
<td bgcolor=3D"#ffffff" height=3D"80" style=3D"bord=
er-left:solid 1px #cccccc;"></td>
<td bgcolor=3D"#ffffff" valign=3D"middle">
<table border=3D"0" cellpadding=3D"2" cellspacing=
=3D"0" width=3D"100%">
<tbody>
<tr>
<td style=3D"border-collapse:collapse;"><span st=
yle=3D"font-weight: 700; color: #0000FF">Incluso</span></td>
</tr>
<tr>
<td style=3D"font-family:Arial, Helvetica, sans-=
serif; font-size:12px; color:#666666;">
<table border=3D"0" cellpadding=3D"0" cellspacin=
g=3D"0" width=3D"100%">
<tbody>
<tr>
<td height=3D"30" style=3D"font-family:arial;=
font-size:12px; color:#666666;" width=3D"190"><a href=3D"http://trk.e.expv=
tinboxhub.net/index.dma/DmaClick?21002,150,450383,456,230e70c22aba40e5574b9=
3d0e75baff2,aHR0cDovL2NsaWNrLmNvbnRhdG8uY2F0aG8uY29tLmJyLz9xcz0yNmUzZWE3M2Y=
1Y2NiMTNkYjg4Yzg3NmQ5NzUzYTE4MGQ5NjJmYTIzMDQyNDRhOWFmNmQ1NmJmYzdjYmEyOTk1Mz=
NlN2JmYWI0MzFiNWQyZA=3D=3D,1,bWl0LmVkdQ=3D=3D" style=3D"font-family:arial; =
font-size:12px; color:#666666; text-decoration:none;" target=3D"_blank" tit=
le=3D"A combinar">A</a>postila, certificado, 2 coffee-breaks e 30 dia=
s de plantão tira duvidas</td>
</tr>
</tbody>
</table>
</td>
</tr>
<tr>
<td style=3D"font-family:Arial, Helvetica, sans-=
serif; font-size:12px; color:#666666;">
<table border=3D"0" cellpadding=3D"0" cellspacin=
g=3D"0" width=3D"100%">
<tbody>
<tr>
<td align=3D"left" style=3D"font-family:arial=
; font-size:12px; color:#666666;"></td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
<td bgcolor=3D"#ffffff" height=3D"80" style=3D"bord=
er-right:solid 1px #cccccc;"></td>
</tr>
<tr>
<td align=3D"left" height=3D"5" valign=3D"bottom" w=
idth=3D"6"></td>
<td bgcolor=3D"#ffffff" style=3D"border-bottom:soli=
d 1px #cccccc;"></td>
<td align=3D"right" height=3D"5" valign=3D"bottom" =
width=3D"6"></td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
<!--FIM da segunda coluna de logos -->
</tr>
</tbody>
</table>
<table align=3D"center" border=3D"0" cellpadding=3D"0" cellspac=
ing=3D"0" class=3D"ajustar100pc" style=3D"max-width:560px;" width=3D"560">
<tbody>
<tr><!--in=EDcio da primeira coluna de logos -->
<td align=3D"center" class=3D"quebrar_coluna_mobile" valign=
=3D"top" width=3D"280">
<table align=3D"center" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" width=3D"100%">
<tbody>
<tr>
<td align=3D"center">
<table align=3D"center" border=3D"0" cellpadding=3D"4" ce=
llspacing=3D"0" width=3D"100%">
<tbody>
<tr>
<td align=3D"center">
<table align=3D"center" bgcolor=3D"#ffffff" border=3D"=
0" cellpadding=3D"0" cellspacing=3D"0" style=3D"border:none; margin:0; padd=
ing:0;border-collapse:collapse; mso-table-lspace:0pt; mso-table-rspace:0pt;=
" width=3D"260">
<tbody>
<tr>
<td align=3D"left" valign=3D"top"></td>
<td bgcolor=3D"#ffffff" style=3D"border-top:solid 1=
px #cccccc;"></td>
<td align=3D"right" valign=3D"top"></td>
</tr>
<tr>
<td bgcolor=3D"#ffffff" height=3D"80" style=3D"bord=
er-left:solid 1px #cccccc;"></td>
<td bgcolor=3D"#ffffff" valign=3D"middle">
<table border=3D"0" cellpadding=3D"2" cellspacing=
=3D"0" width=3D"100%">
<tbody>
<tr>
<td style=3D"border-collapse:collapse;"><b><font=
color=3D"#0000FF">Forma de Pagamento</font></b></td>
</tr>
<tr>
<td style=3D"font-family:Arial, Helvetica, sans-=
serif; font-size:12px; color:#666666;">
<table border=3D"0" cellpadding=3D"0" cellspacin=
g=3D"0" width=3D"100%">
<tbody>
<tr>
<td height=3D"30" style=3D"font-family:arial;=
font-size:12px; color:#666666;" width=3D"190"><span style=3D"color: #66666=
6">A vista com desconto</span></td>
</tr>
</tbody>
</table>
</td>
</tr>
<tr>
<td style=3D"font-family:Arial, Helvetica, sans-=
serif; font-size:12px; color:#666666;">
<table border=3D"0" cellpadding=3D"0" cellspacin=
g=3D"0" width=3D"100%">
<tbody>
<tr>
<td align=3D"left" style=3D"font-family:arial=
; font-size:12px; color:#666666;"><span style=3D"color: #666666">2 x no bol=
eto (1a. a vista, 2a. 15 dias</span>
<p>10 X no cartão sem juros pelo PAG S=
EGURO UOL</p>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
<td bgcolor=3D"#ffffff" height=3D"80" style=3D"bord=
er-right:solid 1px #cccccc;"></td>
</tr>
<tr>
<td align=3D"left" height=3D"5" valign=3D"bottom" w=
idth=3D"6"></td>
<td bgcolor=3D"#ffffff" style=3D"border-bottom:soli=
d 1px #cccccc;"></td>
<td align=3D"right" height=3D"5" valign=3D"bottom" =
width=3D"6"></td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
<!--FIM da primeira coluna de logos --><!--in=EDcio da segun=
da coluna de logos -->
<td align=3D"center" class=3D"quebrar_coluna_mobile" valign=
=3D"top" width=3D"280">
<table align=3D"center" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" width=3D"100%">
<tbody>
<tr>
<td>
<table align=3D"center" border=3D"0" cellpadding=3D"4" ce=
llspacing=3D"0" width=3D"100%">
<tbody>
<tr>
<td align=3D"center">
<table align=3D"center" bgcolor=3D"#ffffff" border=3D"=
0" cellpadding=3D"0" cellspacing=3D"0" style=3D"border:none; margin:0; padd=
ing:0;border-collapse:collapse; mso-table-lspace:0pt; mso-table-rspace:0pt;=
" width=3D"260">
<tbody>
<tr>
<td align=3D"left" valign=3D"top"></td>
<td bgcolor=3D"#ffffff" style=3D"border-top:solid 1=
px #cccccc;"></td>
<td align=3D"right" valign=3D"top"></td>
</tr>
<tr>
<td bgcolor=3D"#ffffff" height=3D"80" style=3D"bord=
er-left:solid 1px #cccccc;"></td>
<td bgcolor=3D"#ffffff" valign=3D"middle">
<table border=3D"0" cellpadding=3D"2" cellspacing=
=3D"0" width=3D"100%">
<tbody>
<tr>
<td style=3D"border-collapse:collapse;"><b><font=
color=3D"#0000FF">Importante</font></b></td>
</tr>
<tr>
<td style=3D"font-family:Arial, Helvetica, sans-=
serif; font-size:12px; color:#666666;">
<table border=3D"0" cellpadding=3D"0" cellspacin=
g=3D"0" width=3D"100%">
<tbody>
<tr>
<td height=3D"30" style=3D"font-family:arial;=
font-size:12px; color:#666666;" width=3D"190">
<p class=3D"MsoNormal"><span style=3D"font-si=
ze:9.0pt;font-family:"Arial Unicode MS","sans-serif";
color:#666666">O pagamento é enviado na confirmação de=
realização do evento.</span></p>
<p class=3D"MsoNormal"><span style=3D"font-fa=
mily: 'Arial Unicode MS',sans-serif">Evento sujeito a confirmaç&atil=
de;o de quorum mínimo.</span></p>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
<tr>
<td style=3D"font-family:Arial, Helvetica, sans-=
serif; font-size:12px; color:#666666;">
<table border=3D"0" cellpadding=3D"0" cellspacin=
g=3D"0" width=3D"100%">
<tbody>
<tr>
<td align=3D"left" style=3D"font-family:arial=
; font-size:12px; color:#666666;"></td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
<td bgcolor=3D"#ffffff" height=3D"80" style=3D"bord=
er-right:solid 1px #cccccc;"></td>
</tr>
<tr>
<td align=3D"left" height=3D"5" valign=3D"bottom" w=
idth=3D"6"></td>
<td bgcolor=3D"#ffffff" style=3D"border-bottom:soli=
d 1px #cccccc;"></td>
<td align=3D"right" height=3D"5" valign=3D"bottom" =
width=3D"6"></td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
<!--FIM da segunda coluna de logos -->
</tr>
</tbody>
</table>
<!--FIM top1000--></td>
</tr>
</tbody>
</table>
<table align=3D"center" border=3D"0" cellpadding=3D"0" cellspacing=
=3D"0" class=3D"ajustar100pc" style=3D"max-width:152px;" width=3D"152">
<tbody>
<tr>
<td align=3D"center" height=3D"39" width=3D"152"><span style=3D=
"font-family: Arial; font-weight: 700; font-size: 14px"><a href=3D"http://t=
rk.e.expvtinboxhub.net/index.dma/DmaClick?21002,150,450383,455,230e70c22aba=
40e5574b93d0e75baff2,aHR0cDovL21pZ3JlLm1lL2hZRkpi,1,bWl0LmVkdQ=3D=3D">acess=
e a ficha de inscriçao</a></span></td>
</tr>
</tbody>
</table>
<p align=3D"center"> <br />
<b><font color=3D"#0000FF">CENTRAL DE ATENDIMENTO</font></b><br />
<br />
Tel.: 11 3938 6986 - E-MAIL:INSCRICAO@ CESCOMEX.COM</p>
<p align=3D"center">REALIZAÇÃO - CESCOMEX TREI=
NAMENTO EMPRESARIAL</p>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
<table align=3D"center" bgcolor=3D"#f1f1f1" border=3D"0" cellpadding=3D"=
20" cellspacing=3D"0" class=3D"ajustar100pc" width=3D"600">
<tbody>
<tr>
<td align=3D"left" bgcolor=3D"#f1f1f1" style=3D"font-family:Arial, He=
lvetica, sans-serif; font-size:10px; color:#666666;" width=3D"600"></td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td></tr>
</table>
</center>
<center>
<table width=3D"500"><tr><td align=3D"center">
<hr /><div style=3D"background-color:#FFFFFF"><font size=3D"1" face=3D"Verd=
ana" color=3D"#000000">Para garantir que nossos comunicados cheguem em sua =
caixa de entrada,<br/>adicione o e-mail <strong>informativo@instrutoria.com=
.br</strong> ao seu catálogo de endereços.<br/><br/>A CESCOME=
X -Treinamentos respeita a sua privacidade e é contra o spam na rede=
.<br />Se=20
você não deseja mais receber nossos e-mails, <a href=3D"http:/=
/trk.e.expvtinboxhub.net/index.dma/DmaOptOut?21002,150,450383,230e70c22aba4=
0e5574b93d0e75baff2,1,bWl0LmVkdQ=3D=3D" style=3D"color:#000000" target=3D=
_blank>cancele sua inscrição aqui</a>.</font></div></td></tr>=
</table>
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--629f2534715a755fe0a4c9cdade2a775--
