{"id":30360,"date":"2026-01-26T16:38:07","date_gmt":"2026-01-26T19:38:07","guid":{"rendered":"https:\/\/oficialnoticias.com\/?p=30360"},"modified":"2026-01-26T16:38:08","modified_gmt":"2026-01-26T19:38:08","slug":"pequenos-empreendedores-tem-ate-sexta-30-para-renegociar-debitos-com-a-uniao","status":"publish","type":"post","link":"https:\/\/oficialnoticias.com\/?p=30360","title":{"rendered":"Pequenos empreendedores t\u00eam at\u00e9 sexta (30) para renegociar d\u00e9bitos com a Uni\u00e3o"},"content":{"rendered":"<p><\/p>\n<div>\n<p>O Governo Federal prorrogou para esta sexta-feira (30), o prazo para que microempreendedores individuais (MEIs), microempresas e empresas de pequeno porte renegociem d\u00edvidas inscritas na <bsp-link-enhancement><br \/>\n    <span class=\"LinkEnhancement\"><a class=\"Link\" href=\"https:\/\/www.itatiaia.com.br\/economia\/passo-a-passo-como-realizar-a-renegociacao-das-dividas-como-mei\" title=\"d\u00edvida ativa da Uni\u00e3o\">d\u00edvida ativa da Uni\u00e3o<\/a><\/span><\/bsp-link-enhancement>. A medida, regulamentada pelo Edital n\u00ba 11\/2025 da Procuradoria-Geral da Fazenda Nacional (PGFN), oferece descontos em juros e multas para facilitar a regulariza\u00e7\u00e3o fiscal.<\/p>\n<h2>Condi\u00e7\u00f5es e benef\u00edcios da renegocia\u00e7\u00e3o<\/h2>\n<p>A renegocia\u00e7\u00e3o permite reduzir o valor total devido, desde que o abatimento n\u00e3o ultrapasse 70% do valor total da d\u00edvida. As condi\u00e7\u00f5es variam conforme a modalidade escolhida:<\/p>\n<ul>\n<li><b>Descontos<\/b>: Podem chegar a 100% sobre o valor de juros, multas e encargos legais.<\/li>\n<li><b>Entrada<\/b>: Pagamento inicial de 6% do valor total da d\u00edvida, que pode ser parcelado em at\u00e9 seis meses.<\/li>\n<li><b>Parcelamento<\/b>: O saldo restante pode ser dividido em at\u00e9 145 parcelas mensais.<\/li>\n<li><b>Valor Principal<\/b>: O desconto n\u00e3o incide sobre o valor principal da d\u00edvida (o montante originalmente devido).<\/li>\n<\/ul>\n<p><bsp-list-loadmore class=\"PageListStandardG\" data-module=\"\" data-show-loadmore=\"true\" data-list-title-size=\"3\" data-list-description-size=\"3\"><\/p>\n<p>    <a class=\"AnchorLink\" title=\"leia-tambem\" name=\"leia-tambem\"\/><\/p>\n<p><\/bsp-list-loadmore><\/p>\n<h2>Modalidades de Transa\u00e7\u00e3o<\/h2>\n<p>O edital apresenta diferentes categorias para atender ao perfil de cada devedor:<\/p>\n<ul>\n<li><b>Capacidade de Pagamento<\/b>: Voltada para empresas que demonstram dificuldade financeira para quitar o d\u00e9bito integral.<\/li>\n<li><b>Pequeno Valor<\/b>: Exclusiva para d\u00e9bitos de at\u00e9 60 sal\u00e1rios m\u00ednimos.<\/li>\n<li><b>D\u00e9bitos Irrecuper\u00e1veis<\/b>: Para d\u00edvidas de dif\u00edcil cobran\u00e7a ou empresas em situa\u00e7\u00e3o de fal\u00eancia.<\/li>\n<li><b>Inscri\u00e7\u00f5es Garantidas<\/b>: Para casos que possuem seguro-garantia ou carta de fian\u00e7a<\/li>\n<\/ul>\n<h2>Como aderir e prazos importantes<\/h2>\n<p>Todo o processo \u00e9 realizado de forma digital. O interessado deve acessar o <bsp-link-enhancement><br \/>\n    <span class=\"LinkEnhancement\"><a class=\"Link\" href=\"https:\/\/www.regularize.pgfn.gov.br\/\" target=\"_blank\" title=\"portal &lt;b&gt;Regularize&lt;\/b&gt;\" rel=\"noopener\">portal <b>Regularize<\/b><\/a><\/span><\/bsp-link-enhancement>, site oficial da PGFN, para realizar simula\u00e7\u00f5es e formalizar o acordo.<\/p>\n<table data-path-to-node=\"11\" style=\"animation: auto ease 0s 1 normal none running none; appearance: none; background: none 0% 0% \/ auto repeat scroll padding-box border-box rgba(0, 0, 0, 0); border: 0px none rgb(31, 31, 31); inset: auto; clear: none; clip: auto; color: rgb(31, 31, 31); columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; display: table; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; interactivity: auto; isolation: auto; margin-top: 0px !important; margin-right: 0px; margin-bottom: 32px; margin-left: 0px; marker: none; mask: none; offset: normal; opacity: 1; order: 0; orphans: 2; outline: rgb(31, 31, 31) none 0px; overlay: none; padding: 0px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; widows: 2; x: 0px; y: 0px; zoom: 1; font-family: &quot;Google Sans Text&quot;, sans-serif !important; line-height: 1.15 !important;\">\n<tbody>\n<tr style=\"animation: auto ease 0s 1 normal none running none; appearance: none; background: none 0% 0% \/ auto repeat scroll padding-box border-box rgba(0, 0, 0, 0); border: 0px none rgb(31, 31, 31); inset: auto; clear: none; clip: auto; color: rgb(31, 31, 31); columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; display: table-row; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; interactivity: auto; isolation: auto; margin-top: 0px !important; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; marker: none; mask: none; offset: normal; opacity: 1; order: 0; orphans: 2; outline: rgb(31, 31, 31) none 0px; overlay: none; padding: 0px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; widows: 2; x: 0px; y: 0px; zoom: 1; font-family: &quot;Google Sans Text&quot;, sans-serif !important; line-height: 1.15 !important;\">\n<td colspan=\"1\" rowspan=\"1\" style=\"animation: auto ease 0s 1 normal none running none; appearance: none; background: none 0% 0% \/ auto repeat scroll padding-box border-box rgb(239, 239, 239); border: 1px solid; inset: auto; clear: none; clip: auto; color: rgb(31, 31, 31); columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; display: table-cell; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; interactivity: auto; isolation: auto; margin-top: 0px !important; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; marker: none; mask: none; offset: normal; opacity: 1; order: 0; orphans: 2; outline: rgb(31, 31, 31) none 0px; overlay: none; padding: 8px 12px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; widows: 2; x: 0px; y: 0px; zoom: 1; font-family: &quot;Google Sans Text&quot;, sans-serif !important; line-height: 1.15 !important;\">Evento<\/td>\n<td colspan=\"1\" rowspan=\"1\" style=\"animation: auto ease 0s 1 normal none running none; appearance: none; background: none 0% 0% \/ auto repeat scroll padding-box border-box rgb(239, 239, 239); border: 1px solid; inset: auto; clear: none; clip: auto; color: rgb(31, 31, 31); columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; display: table-cell; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; interactivity: auto; isolation: auto; margin-top: 0px !important; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; marker: none; mask: none; offset: normal; opacity: 1; order: 0; orphans: 2; outline: rgb(31, 31, 31) none 0px; overlay: none; padding: 8px 12px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; widows: 2; x: 0px; y: 0px; zoom: 1; font-family: &quot;Google Sans Text&quot;, sans-serif !important; line-height: 1.15 !important;\">Data Limite<\/td>\n<td colspan=\"1\" rowspan=\"1\" style=\"animation: auto ease 0s 1 normal none running none; appearance: none; background: none 0% 0% \/ auto repeat scroll padding-box border-box rgb(239, 239, 239); border: 1px solid; inset: auto; clear: none; clip: auto; color: rgb(31, 31, 31); columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; display: table-cell; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; interactivity: auto; isolation: auto; margin-top: 0px !important; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; marker: none; mask: none; offset: normal; opacity: 1; order: 0; orphans: 2; outline: rgb(31, 31, 31) none 0px; overlay: none; padding: 8px 12px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; widows: 2; x: 0px; y: 0px; zoom: 1; font-family: &quot;Google Sans Text&quot;, sans-serif !important; line-height: 1.15 !important;\">Observa\u00e7\u00e3o<\/td>\n<\/tr>\n<tr style=\"animation: auto ease 0s 1 normal none running none; appearance: none; background: none 0% 0% \/ auto repeat scroll padding-box border-box rgba(0, 0, 0, 0); border: 0px none rgb(31, 31, 31); inset: auto; clear: none; clip: auto; color: rgb(31, 31, 31); columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; display: table-row; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; interactivity: auto; isolation: auto; margin-top: 0px !important; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; marker: none; mask: none; offset: normal; opacity: 1; order: 0; orphans: 2; outline: rgb(31, 31, 31) none 0px; overlay: none; padding: 0px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; widows: 2; x: 0px; y: 0px; zoom: 1; font-family: &quot;Google Sans Text&quot;, sans-serif !important; line-height: 1.15 !important;\">\n<td colspan=\"1\" rowspan=\"1\" style=\"animation: auto ease 0s 1 normal none running none; appearance: none; background: none 0% 0% \/ auto repeat scroll padding-box border-box rgba(0, 0, 0, 0); border: 1px solid; inset: auto; clear: none; clip: auto; color: rgb(31, 31, 31); columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; display: table-cell; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; interactivity: auto; isolation: auto; margin-top: 0px !important; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; marker: none; mask: none; offset: normal; opacity: 1; order: 0; orphans: 2; outline: rgb(31, 31, 31) none 0px; overlay: none; padding: 8px 12px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; widows: 2; x: 0px; y: 0px; zoom: 1; font-family: &quot;Google Sans Text&quot;, sans-serif !important; line-height: 1.15 !important;\"><b>Renegocia\u00e7\u00e3o PGFN<\/b><\/td>\n<td colspan=\"1\" rowspan=\"1\" style=\"animation: auto ease 0s 1 normal none running none; appearance: none; background: none 0% 0% \/ auto repeat scroll padding-box border-box rgba(0, 0, 0, 0); border: 1px solid; inset: auto; clear: none; clip: auto; color: rgb(31, 31, 31); columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; display: table-cell; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; interactivity: auto; isolation: auto; margin-top: 0px !important; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; marker: none; mask: none; offset: normal; opacity: 1; order: 0; orphans: 2; outline: rgb(31, 31, 31) none 0px; overlay: none; padding: 8px 12px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; widows: 2; x: 0px; y: 0px; zoom: 1; font-family: &quot;Google Sans Text&quot;, sans-serif !important; line-height: 1.15 !important;\">30 de janeiro de 2026<\/td>\n<td colspan=\"1\" rowspan=\"1\" style=\"animation: auto ease 0s 1 normal none running none; appearance: none; background: none 0% 0% \/ auto repeat scroll padding-box border-box rgba(0, 0, 0, 0); border: 1px solid; inset: auto; clear: none; clip: auto; color: rgb(31, 31, 31); columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; display: table-cell; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; interactivity: auto; isolation: auto; margin-top: 0px !important; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; marker: none; mask: none; offset: normal; opacity: 1; order: 0; orphans: 2; outline: rgb(31, 31, 31) none 0px; overlay: none; padding: 8px 12px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; widows: 2; x: 0px; y: 0px; zoom: 1; font-family: &quot;Google Sans Text&quot;, sans-serif !important; line-height: 1.15 !important;\">\n<p>Encerramento do prazo para ades\u00e3o ao edital.<\/p>\n<\/td>\n<\/tr>\n<tr style=\"animation: auto ease 0s 1 normal none running none; appearance: none; background: none 0% 0% \/ auto repeat scroll padding-box border-box rgba(0, 0, 0, 0); border: 0px none rgb(31, 31, 31); inset: auto; clear: none; clip: auto; color: rgb(31, 31, 31); columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; display: table-row; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; interactivity: auto; isolation: auto; margin-top: 0px !important; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; marker: none; mask: none; offset: normal; opacity: 1; order: 0; orphans: 2; outline: rgb(31, 31, 31) none 0px; overlay: none; padding: 0px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; widows: 2; x: 0px; y: 0px; zoom: 1; font-family: &quot;Google Sans Text&quot;, sans-serif !important; line-height: 1.15 !important;\">\n<td colspan=\"1\" rowspan=\"1\" style=\"animation: auto ease 0s 1 normal none running none; appearance: none; background: none 0% 0% \/ auto repeat scroll padding-box border-box rgba(0, 0, 0, 0); border: 1px solid; inset: auto; clear: none; clip: auto; color: rgb(31, 31, 31); columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; display: table-cell; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; interactivity: auto; isolation: auto; margin-top: 0px !important; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; marker: none; mask: none; offset: normal; opacity: 1; order: 0; orphans: 2; outline: rgb(31, 31, 31) none 0px; overlay: none; padding: 8px 12px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; widows: 2; x: 0px; y: 0px; zoom: 1; font-family: &quot;Google Sans Text&quot;, sans-serif !important; line-height: 1.15 !important;\"><b>Simples Nacional<\/b><\/td>\n<td colspan=\"1\" rowspan=\"1\" style=\"animation: auto ease 0s 1 normal none running none; appearance: none; background: none 0% 0% \/ auto repeat scroll padding-box border-box rgba(0, 0, 0, 0); border: 1px solid; inset: auto; clear: none; clip: auto; color: rgb(31, 31, 31); columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; display: table-cell; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; interactivity: auto; isolation: auto; margin-top: 0px !important; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; marker: none; mask: none; offset: normal; opacity: 1; order: 0; orphans: 2; outline: rgb(31, 31, 31) none 0px; overlay: none; padding: 8px 12px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; widows: 2; x: 0px; y: 0px; zoom: 1; font-family: &quot;Google Sans Text&quot;, sans-serif !important; line-height: 1.15 !important;\">31 de janeiro de 2026<\/td>\n<td colspan=\"1\" rowspan=\"1\" style=\"animation: auto ease 0s 1 normal none running none; appearance: none; background: none 0% 0% \/ auto repeat scroll padding-box border-box rgba(0, 0, 0, 0); border: 1px solid; inset: auto; clear: none; clip: auto; color: rgb(31, 31, 31); columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; display: table-cell; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; interactivity: auto; isolation: auto; margin-top: 0px !important; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; marker: none; mask: none; offset: normal; opacity: 1; order: 0; orphans: 2; outline: rgb(31, 31, 31) none 0px; overlay: none; padding: 8px 12px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; widows: 2; x: 0px; y: 0px; zoom: 1; font-family: &quot;Google Sans Text&quot;, sans-serif !important; line-height: 1.15 !important;\">\n<p>Prazo final para solicitar o reenquadramento no regime.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>A ades\u00e3o s\u00f3 \u00e9 confirmada ap\u00f3s o pagamento da primeira parcela, que vence no \u00faltimo dia \u00fatil do m\u00eas em que o acordo foi feito. Estar em dia com a Uni\u00e3o \u00e9 condi\u00e7\u00e3o necess\u00e1ria para que empresas exclu\u00eddas do Simples Nacional possam solicitar o retorno ao regime tribut\u00e1rio simplificado.<\/p>\n<\/p><\/div>\n<p><script>\n  window.fbAsyncInit = function() {\n      FB.init({\n              appId : '1447052969554341',\n          xfbml : true,\n          version : 'v2.9'\n      });\n  };\n  (function(d, s, id){\n     var js, fjs = d.getElementsByTagName(s)[0];\n     if (d.getElementById(id)) {return;}\n     js = d.createElement(s); js.id = id;\n     js.src = \"https:\/\/connect.facebook.net\/en_US\/sdk.js\";\n     fjs.parentNode.insertBefore(js, fjs);\n   }(document, 'script', 'facebook-jssdk'));\n<\/script><\/p>\n","protected":false},"excerpt":{"rendered":"<p>O Governo Federal prorrogou para esta sexta-feira (30), o prazo para que microempreendedores individuais (MEIs), microempresas e empresas de pequeno porte renegociem d\u00edvidas inscritas na d\u00edvida ativa da Uni\u00e3o. A medida, regulamentada pelo Edital n\u00ba 11\/2025 da Procuradoria-Geral da Fazenda Nacional (PGFN), oferece descontos em juros e multas para facilitar a regulariza\u00e7\u00e3o fiscal. Condi\u00e7\u00f5es e&#8230;<\/p>\n","protected":false},"author":2,"featured_media":30361,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[25],"tags":[],"class_list":["post-30360","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-economia"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Pequenos empreendedores t\u00eam at\u00e9 sexta (30) para renegociar d\u00e9bitos com a Uni\u00e3o -<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/oficialnoticias.com\/?p=30360\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Pequenos empreendedores t\u00eam at\u00e9 sexta (30) para renegociar d\u00e9bitos com a Uni\u00e3o -\" \/>\n<meta property=\"og:description\" content=\"O Governo Federal prorrogou para esta sexta-feira (30), o prazo para que microempreendedores individuais (MEIs), microempresas e empresas de pequeno porte renegociem d\u00edvidas inscritas na d\u00edvida ativa da Uni\u00e3o. A medida, regulamentada pelo Edital n\u00ba 11\/2025 da Procuradoria-Geral da Fazenda Nacional (PGFN), oferece descontos em juros e multas para facilitar a regulariza\u00e7\u00e3o fiscal. 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