{"id":1096,"date":"2017-06-29T07:44:08","date_gmt":"2017-06-29T10:44:08","guid":{"rendered":"https:\/\/xml-io.proteusthemes.com\/gympress\/?page_id=1096"},"modified":"2023-03-27T17:10:09","modified_gmt":"2023-03-27T20:10:09","slug":"recuperacao-de-imposto","status":"publish","type":"page","link":"https:\/\/metricascontabeis.com.br\/recuperacao-de-imposto\/","title":{"rendered":"Recupera\u00e7\u00e3o de Imposto"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1096\" class=\"elementor elementor-1096\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2319bc5 elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2319bc5\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-f994ff6 elementor-invisible\" data-id=\"f994ff6\" data-element_type=\"column\" data-settings=\"{&quot;animation&quot;:&quot;fadeInLeft&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4c0a432 elementor-widget elementor-widget-heading\" data-id=\"4c0a432\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">Contabilidade Especializada<\/h6>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ad237c3 elementor-widget elementor-widget-heading\" data-id=\"ad237c3\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Recupera\u00e7\u00e3o de Impostos<\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-65c97f0 elementor-widget elementor-widget-heading\" data-id=\"65c97f0\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Nossa Contabilidade ser\u00e1 uma parceira do seu Neg\u00f3cio. Estamos aqui para ajudar sua Empresa crescer!<\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0e67b78 elementor-tablet-align-center elementor-widget elementor-widget-button\" data-id=\"0e67b78\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-lg elementor-animation-float\" href=\"#elementor-action%3Aaction%3Dpopup%3Aopen%26settings%3DeyJpZCI6IjMzMTciLCJ0b2dnbGUiOmZhbHNlfQ%3D%3D\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Falar com Contador<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-852c7fd elementor-invisible\" data-id=\"852c7fd\" data-element_type=\"column\" data-settings=\"{&quot;animation&quot;:&quot;fadeInRight&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-24d4255 elementor-widget elementor-widget-image\" data-id=\"24d4255\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1080\" height=\"720\" src=\"https:\/\/metricascontabeis.com.br\/wp-content\/uploads\/sites\/88\/2023\/03\/recuperacao-de-imposto-metricas-contabilidade.jpg\" class=\"attachment-full size-full wp-image-7454\" alt=\"Recupera\u00e7\u00e3o de Imposto - M\u00e9tricas\" srcset=\"https:\/\/metricascontabeis.com.br\/wp-content\/uploads\/sites\/88\/2023\/03\/recuperacao-de-imposto-metricas-contabilidade.jpg 1080w, https:\/\/metricascontabeis.com.br\/wp-content\/uploads\/sites\/88\/2023\/03\/recuperacao-de-imposto-metricas-contabilidade-300x200.jpg 300w, https:\/\/metricascontabeis.com.br\/wp-content\/uploads\/sites\/88\/2023\/03\/recuperacao-de-imposto-metricas-contabilidade-1024x683.jpg 1024w, https:\/\/metricascontabeis.com.br\/wp-content\/uploads\/sites\/88\/2023\/03\/recuperacao-de-imposto-metricas-contabilidade-768x512.jpg 768w\" sizes=\"(max-width: 1080px) 100vw, 1080px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-cb3b700 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cb3b700\" data-element_type=\"section\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-b6939f1\" data-id=\"b6939f1\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-957cb1d elementor-widget elementor-widget-heading\" data-id=\"957cb1d\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">Solu\u00e7\u00f5es para o seu Neg\u00f3cio<\/h6>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-43d594c elementor-widget elementor-widget-heading\" data-id=\"43d594c\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Recupera\u00e7\u00e3o de IMPOSTOS<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f252a24 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"f252a24\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-67d0986 elementor-widget elementor-widget-image\" data-id=\"67d0986\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1080\" height=\"720\" src=\"https:\/\/metricascontabeis.com.br\/wp-content\/uploads\/sites\/88\/2023\/03\/recuperacao-de-imposto-analise-metricas-contabilidade.jpg\" class=\"attachment-full size-full wp-image-7482\" alt=\"\" srcset=\"https:\/\/metricascontabeis.com.br\/wp-content\/uploads\/sites\/88\/2023\/03\/recuperacao-de-imposto-analise-metricas-contabilidade.jpg 1080w, https:\/\/metricascontabeis.com.br\/wp-content\/uploads\/sites\/88\/2023\/03\/recuperacao-de-imposto-analise-metricas-contabilidade-300x200.jpg 300w, https:\/\/metricascontabeis.com.br\/wp-content\/uploads\/sites\/88\/2023\/03\/recuperacao-de-imposto-analise-metricas-contabilidade-1024x683.jpg 1024w, https:\/\/metricascontabeis.com.br\/wp-content\/uploads\/sites\/88\/2023\/03\/recuperacao-de-imposto-analise-metricas-contabilidade-768x512.jpg 768w\" sizes=\"(max-width: 1080px) 100vw, 1080px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-9af2205\" data-id=\"9af2205\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-78758a2 elementor-widget elementor-widget-text-editor\" data-id=\"78758a2\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div data-v-97889e20=\"\" data-v-53d1bfd0=\"\"><p align=\"justify\">A M\u00e9tricas Cont\u00e1beis \u00e9 especialista em Restitui\u00e7\u00e3o Tributos Indevidos &#8211; Recupera\u00e7\u00e3o Tribut\u00e1ria para Empresas do Simples, Lucro Presumido e Lucro Real.<\/p><\/div>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b6eb2f2 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"b6eb2f2\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-check\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Gerenciamos R$ 300 milh\u00f5es por ano em faturamento de Clientes.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-check\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">J\u00e1 recuperamos mais de R$ 60 milh\u00f5es de impostos, principalmente nos Trabalhos de Exclus\u00e3o do ICMS da base de c\u00e1lculo do PIS e COFINS.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-check\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">J\u00e1 proporcionamos mais de R$ 20 milh\u00f5es de economia em tributos para nossos Clientes, atrav\u00e9s de Planejamento Tribut\u00e1rio e reorganiza\u00e7\u00e3o Societ\u00e1ria.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-b7ca92a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b7ca92a\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-922b46b\" data-id=\"922b46b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-d4ca60c elementor-align-center elementor-widget elementor-widget-button\" data-id=\"d4ca60c\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-lg\" href=\"#proposta\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Quero Contratar Agora<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-216798e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"216798e\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-eaa18f4\" data-id=\"eaa18f4\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8b4d688 elementor-widget elementor-widget-heading\" data-id=\"8b4d688\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">As Mais Variadas Possibilidades para Recuperar Cr\u00e9ditos Tribut\u00e1rios<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b0fdc3a elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"b0fdc3a\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a278753 elementor-widget elementor-widget-text-editor\" data-id=\"a278753\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p align=\"justify\">Em um mercado saturado onde os profissionais entregam, basicamente, os mesmos servi\u00e7os, a necessidade de diversidade e diferencia\u00e7\u00e3o na oferta \u00e9 fundamental. O e-Recuperador permite ao empreendedor tribut\u00e1rio transformar a RCT (Recupera\u00e7\u00e3o de cr\u00e9ditos Tribut\u00e1rios) em uma real possibilidade de neg\u00f3cios atrav\u00e9s de diversos m\u00f3dulos que exploram as principais oportunidades do setor.<\/p><p align=\"justify\">\u00a0<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-6ecd18f\" data-id=\"6ecd18f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b33f2ef elementor-widget elementor-widget-text-editor\" data-id=\"b33f2ef\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p align=\"justify\">Poder\u00e3o ser restitu\u00eddos, ressarcidos ou compensados valores de cr\u00e9ditos tribut\u00e1rios federais, nos termos e condi\u00e7\u00f5es fixados pela RFB.<\/p><p align=\"justify\">A restitui\u00e7\u00e3o, ressarcimento ou compensa\u00e7\u00e3o de tributos federais ser\u00e1 requerida pelo contribuinte mediante utiliza\u00e7\u00e3o do programa Pedido de Restitui\u00e7\u00e3o, Ressarcimento ou Reembolso e Declara\u00e7\u00e3o de Compensa\u00e7\u00e3o (PER\/DCOMP).<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f1015c1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f1015c1\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-e453513\" data-id=\"e453513\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b6f9554 elementor-widget elementor-widget-heading\" data-id=\"b6f9554\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Saldos Negativos IRPJ e CSLL\n<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-afc685f elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"afc685f\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-76c4b4d elementor-widget elementor-widget-text-editor\" data-id=\"76c4b4d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p align=\"justify\">No caso de saldos negativos do Imposto sobre a Renda da Pessoa Jur\u00eddica (IRPJ) e da Contribui\u00e7\u00e3o Social sobre o Lucro L\u00edquido (CSLL), o pedido de restitui\u00e7\u00e3o e a declara\u00e7\u00e3o de compensa\u00e7\u00e3o ser\u00e3o recepcionados pela RFB somente depois da confirma\u00e7\u00e3o da transmiss\u00e3o da ECF, na qual se encontre demonstrado o direito credit\u00f3rio, de acordo com o per\u00edodo de apura\u00e7\u00e3o.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-6f10256\" data-id=\"6f10256\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a4d2997 elementor-widget elementor-widget-text-editor\" data-id=\"a4d2997\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p align=\"justify\">O disposto aplica-se, inclusive, aos casos de apura\u00e7\u00e3o especial decorrente de extin\u00e7\u00e3o, cis\u00e3o parcial, cis\u00e3o total, fus\u00e3o ou incorpora\u00e7\u00e3o.<\/p><p align=\"justify\">No caso de saldo negativo de IRPJ ou de CSLL apurado trimestralmente, a restri\u00e7\u00e3o ser\u00e1 aplicada somente depois do encerramento do respectivo ano-calend\u00e1rio.<\/p><p align=\"justify\">Base: art. 161-A da Instru\u00e7\u00e3o Normativa RFB 1.717\/2017, inclu\u00eddo pela Instru\u00e7\u00e3o Normativa RFB 1.765\/2017.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-815bb94 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"815bb94\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c3b3729 elementor-invisible\" data-id=\"c3b3729\" data-element_type=\"column\" data-settings=\"{&quot;animation&quot;:&quot;bounceInDown&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ef61695 elementor-widget elementor-widget-heading\" data-id=\"ef61695\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Precisa Recuperar o Imposto e n\u00e3o sabe por onde come\u00e7ar?<\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eb165d8 elementor-widget elementor-widget-text-editor\" data-id=\"eb165d8\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Entre em contato com nossa equipe que iremos auxiliar no que precisar. Fa\u00e7a um or\u00e7amento sem compromisso e deixe que cuidemos de toda a parte burocr\u00e1tica, enquanto voc\u00ea cuida do que \u00e9 mais importante, sua Empresa!<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e5eedbc elementor-align-center elementor-widget elementor-widget-button\" data-id=\"e5eedbc\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-lg\" href=\"#proposta\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Solicite um Or\u00e7amento<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6dc24da elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6dc24da\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-9b62450\" data-id=\"9b62450\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-185da9d elementor-widget elementor-widget-heading\" data-id=\"185da9d\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Reten\u00e7\u00e3o Indevida ou a Maior\n<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fc18c2f elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"fc18c2f\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4eb97b5 elementor-widget elementor-widget-text-editor\" data-id=\"4eb97b5\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p align=\"justify\">O sujeito passivo que promoveu reten\u00e7\u00e3o indevida ou a maior de tributo administrado pela RFB no pagamento ou cr\u00e9dito a pessoa f\u00edsica ou jur\u00eddica, efetuou o recolhimento do valor retido e devolveu ao benefici\u00e1rio a quantia retida indevidamente ou a maior, poder\u00e1 pleitear sua restitui\u00e7\u00e3o.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-0a84ba5\" data-id=\"0a84ba5\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4805d25 elementor-widget elementor-widget-heading\" data-id=\"4805d25\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Compensa\u00e7\u00e3o Efetuada pelo Sujeito Passivo<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9df225b elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"9df225b\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-892420b elementor-widget elementor-widget-text-editor\" data-id=\"892420b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p align=\"justify\">O sujeito passivo que apurar cr\u00e9dito, inclusive o cr\u00e9dito decorrente de decis\u00e3o judicial transitada em julgado, relativo a tributo administrado pela RFB, pass\u00edvel de restitui\u00e7\u00e3o ou de ressarcimento, poder\u00e1 utiliz\u00e1-lo na compensa\u00e7\u00e3o de d\u00e9bitos pr\u00f3prios, vencidos ou vincendos, relativos a tributos administrados pela RFB, ressalvadas as contribui\u00e7\u00f5es previdenci\u00e1rias, cujo procedimento \u00e9 diferenciado, e as contribui\u00e7\u00f5es recolhidas para outras entidades ou fundos.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2c986d1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2c986d1\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-638182d\" data-id=\"638182d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-190224a elementor-widget elementor-widget-heading\" data-id=\"190224a\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Incid\u00eancia da Selic\n<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6bc0d62 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"6bc0d62\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bfce4d9 elementor-widget elementor-widget-text-editor\" data-id=\"bfce4d9\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p align=\"justify\">O cr\u00e9dito relativo a tributo administrado pela RFB, pass\u00edvel de restitui\u00e7\u00e3o ou reembolso, ser\u00e1 restitu\u00eddo, reembolsado ou compensado com o acr\u00e9scimo de juros equivalentes \u00e0 taxa referencial do Sistema Especial de Liquida\u00e7\u00e3o e de Cust\u00f3dia (Selic) para t\u00edtulos federais, acumulados mensalmente, e de juros de 1% (um por cento) no m\u00eas em que:<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-7ac6d75\" data-id=\"7ac6d75\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d00a349 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"d00a349\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-check\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">A quantia for disponibilizada ao sujeito passivo.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-check\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Houver a entrega da Declara\u00e7\u00e3o de Compensa\u00e7\u00e3o ou for efetivada a compensa\u00e7\u00e3o na GFIP.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-check\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">For considerada efetuada a compensa\u00e7\u00e3o de of\u00edcio.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-becf98c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"becf98c\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b4949fa elementor-invisible\" data-id=\"b4949fa\" data-element_type=\"column\" data-settings=\"{&quot;animation&quot;:&quot;bounceInDown&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-92ec553 elementor-widget elementor-widget-heading\" data-id=\"92ec553\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Est\u00e1 com d\u00favidas sobre Recupera\u00e7\u00e3o de Impostos?<\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-76687ea elementor-widget elementor-widget-text-editor\" data-id=\"76687ea\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Entre em contato com nossa equipe que iremos auxiliar no que precisar. Fa\u00e7a um or\u00e7amento sem compromisso e deixe que cuidemos de toda a parte burocr\u00e1tica, enquanto voc\u00ea cuida do que \u00e9 mais importante, sua Empresa!<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0da3d5d elementor-align-center elementor-widget elementor-widget-button\" data-id=\"0da3d5d\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-lg\" href=\"#proposta\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Solicite um Or\u00e7amento<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a9ef511 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a9ef511\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-2d98e60\" data-id=\"2d98e60\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9191642 elementor-widget elementor-widget-heading\" data-id=\"9191642\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Defesas Administrativas<br> Discuss\u00e3o dos Direitos Tribut\u00e1rios da Empresa:<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f253f89 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"f253f89\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c4ab7d4 elementor-widget elementor-widget-text-editor\" data-id=\"c4ab7d4\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p align=\"justify\">N\u00f3s da M\u00e9tricas Cont\u00e1beis possu\u00edmos as melhores Teses, nunca tivemos um pedido indeferido e n\u00e3o perdemos nenhum caso nas Esferas Federal, Estadual e Municipal de um Processo Administrativo Fiscal (PAF).<\/p><p align=\"justify\">A defesa (impugna\u00e7\u00e3o) administrativa de Auto de Infra\u00e7\u00e3o ou Notifica\u00e7\u00e3o Fiscal \u00e9 uma importante ferramenta que a empresa possui a seu favor, desde que bem estudada e feita estrategicamente, no sentido de beneficiar a empresa. Referida defesa \u00e9 regulamentada pelo Decreto 70.235\/1972.<\/p><p align=\"justify\">A impugna\u00e7\u00e3o ao auto de infra\u00e7\u00e3o pode ser realizada pelo Contabilista ou outro profissional com conhecimento do assunto, n\u00e3o sendo necess\u00e1rio um profissional do Direito. Na maioria das vezes, a esfera administrativa \u00e9 desprezada pelo advogado da empresa, pelo fato que domina mais a esfera judicial do processo tribut\u00e1rio do que a administrativa, sendo que est\u00e1 exige mais conhecimentos cont\u00e1beis e t\u00e9cnicos.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-1533a24\" data-id=\"1533a24\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-61dd155 elementor-widget elementor-widget-text-editor\" data-id=\"61dd155\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p align=\"justify\">Os julgadores administrativos chegam tecnicamente o mais perto poss\u00edvel da verdade material, pois s\u00e3o profissionais escolhidos pela Fazenda Nacional e pelos Contribuintes, conhecedores da contabilidade, legisla\u00e7\u00e3o tribut\u00e1ria e processo administrativo fiscal, com comprovada experi\u00eancia; enquanto que os ju\u00edzes, al\u00e9m de julgar os assuntos tribut\u00e1rios devem julgar as demais mat\u00e9rias (civil, penal, comercial, etc.), sendo o julgamento mais superficial.<\/p><p align=\"justify\">S\u00e3o razo\u00e1veis as possibilidades de se obter vit\u00f3rias na esfera administrativa, sejam elas totais ou parciais, restando para o julgamento judicial realmente a mat\u00e9ria em que a empresa n\u00e3o logrou \u00eaxito na defesa, isto porque se administrativamente for dado ganho de causa parcial para o fisco, a empresa recorre judicialmente, somente da parte que perdeu, pois a parte em que obteve \u00eaxito o fisco n\u00e3o poder\u00e1 recorrer na esfera judicial.<\/p><p align=\"justify\">Assim, mesmo sendo um assunto provavelmente indefeso, a empresa ganhar\u00e1 tempo na esfera administrativa, motivo pelo qual dificilmente deve desperdi\u00e7\u00e1-la.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5479c93 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5479c93\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-ba0f0ef\" data-id=\"ba0f0ef\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ed1d565 elementor-widget elementor-widget-heading\" data-id=\"ed1d565\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">E mais<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-46bfd22 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"46bfd22\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0c75a94 elementor-widget elementor-widget-text-editor\" data-id=\"0c75a94\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p align=\"justify\">Outro fator importante pelo qual n\u00e3o se pode desperdi\u00e7ar o processo administrativo fiscal, \u00e9 a utiliza\u00e7\u00e3o de gest\u00e3o fiscal, quando feita administrativamente ser\u00e1 menos oneroso (n\u00e3o tem custas processuais, honor\u00e1rios de sucumb\u00eancia e \u00e9 mais formal) do que o judicial e n\u00e3o chama a fiscaliza\u00e7\u00e3o \u00e0 empresa. Exemplificando:<\/p><p align=\"justify\">A empresa n\u00e3o concorda com determinada Instru\u00e7\u00e3o Normativa da Receita Federal ou Lei que viola seus direitos, inclusive h\u00e1 jurisprud\u00eancias administrativas ou judiciais corroborando seu entendimento. Ent\u00e3o, qual \u00e9 a melhor forma de seguir a jurisprud\u00eancia: judicial ou administrativamente?<\/p><p align=\"justify\">Se a empresa aproveitar certo creditamento face diverg\u00eancia entre a Lei e a Jurisprud\u00eancia e optar pela esfera judicial, automaticamente suprime a esfera administrativa. O Fisco ser\u00e1 obrigado a autuar a empresa no valor dos recursos recuperados incluindo multas e juros, caso a Receita n\u00e3o autue a empresa por ocasi\u00e3o do ingresso do processo judicial, ap\u00f3s a decis\u00e3o judicial, passados 5 anos do fato gerador, o tributo n\u00e3o poder\u00e1 ser mais exigido, pois houve decad\u00eancia do lan\u00e7amento, enquanto que depois de emitido o auto de infra\u00e7\u00e3o, o processo judicial pode durar qualquer tempo, e se a empresa perder, dever\u00e1 pag\u00e1-lo atualizado e ainda com multas, juros e ainda honor\u00e1rios de sucumb\u00eancia. Resumindo, a empresa chama fiscaliza\u00e7\u00e3o, assumindo todo o risco.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-6628f05\" data-id=\"6628f05\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-045d6cd elementor-widget elementor-widget-text-editor\" data-id=\"045d6cd\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p align=\"justify\">Na mesma situa\u00e7\u00e3o, por\u00e9m na esfera administrativa, a empresa utiliza normalmente os cr\u00e9ditos, mant\u00e9m planilhas com as mem\u00f3rias dos c\u00e1lculos, jurisprud\u00eancias, exposi\u00e7\u00f5es, contabilizando-os, apresenta normalmente todas as declara\u00e7\u00f5es exigidas pela Receita Federal. A empresa n\u00e3o se manifesta, aguarda a fiscaliza\u00e7\u00e3o chegar espontaneamente. Sendo fiscalizada a empresa apresenta os documentos e faz seus argumentos ao fiscal e se este n\u00e3o considerar as alega\u00e7\u00f5es, autua a empresa e esta faz a defesa administrativa, e se perder na nesta esfera, resta-lhe a via judicial.<\/p><p align=\"justify\">Optando pela forma administrativa, a empresa n\u00e3o se entrega \u00e0 fiscaliza\u00e7\u00e3o; a multa de of\u00edcio \u00e9 a mesma tanto no processo administrativo como judicial, pois n\u00e3o h\u00e1 ind\u00edcio de fraude, simula\u00e7\u00e3o ou conluio, h\u00e1 apenas diverg\u00eancia na interpreta\u00e7\u00e3o da Lei, baseada em jurisprud\u00eancia.<\/p><p align=\"justify\">Por outro lado, o processo judicial deve ocorrer quando a empresa n\u00e3o utilizou os cr\u00e9ditos a que a jurisprud\u00eancia lhe confere, ou seja, o tributo foi pago a maior e agora deve ser recuperado o valor anteriormente n\u00e3o utilizado, antes da decad\u00eancia (5 anos). A escolha do processo judicial visa reconhecer um direito que n\u00e3o foi utilizado e requerer sua compensa\u00e7\u00e3o. Assim poder\u00e1 onerar a empresa somente com rela\u00e7\u00e3o ao honor\u00e1rio de sucumb\u00eancia e do seu pr\u00f3prio advogado, caso n\u00e3o seja reconhecido o direito do cr\u00e9dito. Se a decis\u00e3o judicial for contr\u00e1ria \u00e0 empresa, n\u00e3o h\u00e1 a exig\u00eancia da multa e os juros, pois os valores n\u00e3o foram compensados, tamb\u00e9m n\u00e3o se fala em auto de infra\u00e7\u00e3o.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e9eff69 elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e9eff69\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-12291e0\" data-id=\"12291e0\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4c2cbf6 elementor-widget elementor-widget-image\" data-id=\"4c2cbf6\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1080\" height=\"720\" src=\"https:\/\/metricascontabeis.com.br\/wp-content\/uploads\/sites\/88\/2023\/03\/recuperacao-de-imposto-analise-2-metricas-contabilidade-1.jpg\" class=\"attachment-full size-full wp-image-7493\" alt=\"M\u00e9tricas Cont\u00e1beis - Recupera\u00e7\u00e3o de Imposto\" srcset=\"https:\/\/metricascontabeis.com.br\/wp-content\/uploads\/sites\/88\/2023\/03\/recuperacao-de-imposto-analise-2-metricas-contabilidade-1.jpg 1080w, https:\/\/metricascontabeis.com.br\/wp-content\/uploads\/sites\/88\/2023\/03\/recuperacao-de-imposto-analise-2-metricas-contabilidade-1-300x200.jpg 300w, https:\/\/metricascontabeis.com.br\/wp-content\/uploads\/sites\/88\/2023\/03\/recuperacao-de-imposto-analise-2-metricas-contabilidade-1-1024x683.jpg 1024w, https:\/\/metricascontabeis.com.br\/wp-content\/uploads\/sites\/88\/2023\/03\/recuperacao-de-imposto-analise-2-metricas-contabilidade-1-768x512.jpg 768w\" sizes=\"(max-width: 1080px) 100vw, 1080px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-719d645\" data-id=\"719d645\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-139b545 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"139b545\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-f06e112\" data-id=\"f06e112\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-aa12989 elementor-widget elementor-widget-heading\" data-id=\"aa12989\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Etapas de um Processo de Defesa Administrativa\n<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fd59e34 elementor-widget-divider--view-line_icon elementor-view-default elementor-widget-divider--element-align-center elementor-widget elementor-widget-divider\" data-id=\"fd59e34\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon elementor-divider__element\">\n\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-bookmark\" viewBox=\"0 0 384 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M336 0H48C21.49 0 0 21.49 0 48v464l192-112 192 112V48c0-26.51-21.49-48-48-48zm0 428.43l-144-84-144 84V54a6 6 0 0 1 6-6h276c3.314 0 6 2.683 6 5.996V428.43z\"><\/path><\/svg><\/div>\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0e73d9f elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"0e73d9f\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-long-arrow-alt-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M313.941 216H12c-6.627 0-12 5.373-12 12v56c0 6.627 5.373 12 12 12h301.941v46.059c0 21.382 25.851 32.09 40.971 16.971l86.059-86.059c9.373-9.373 9.373-24.569 0-33.941l-86.059-86.059c-15.119-15.119-40.971-4.411-40.971 16.971V216z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Acabando o processo de fiscaliza\u00e7\u00e3o, o fiscal emitir\u00e1 um termo de encerramento de fiscaliza\u00e7\u00e3o mencionando que n\u00e3o encontrou irregularidades na empresa ou emitir\u00e1 um Auto de Infra\u00e7\u00e3o, cobrando os tributos que julga serem devidos. <\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-long-arrow-alt-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M313.941 216H12c-6.627 0-12 5.373-12 12v56c0 6.627 5.373 12 12 12h301.941v46.059c0 21.382 25.851 32.09 40.971 16.971l86.059-86.059c9.373-9.373 9.373-24.569 0-33.941l-86.059-86.059c-15.119-15.119-40.971-4.411-40.971 16.971V216z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">A partir do momento da lavratura do Auto de Infra\u00e7\u00e3o, a empresa deve efetuar a defesa administrativa de fato e de direito, anexando provas com o objetivo de reverter a cobran\u00e7a dos tributos. <\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-long-arrow-alt-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M313.941 216H12c-6.627 0-12 5.373-12 12v56c0 6.627 5.373 12 12 12h301.941v46.059c0 21.382 25.851 32.09 40.971 16.971l86.059-86.059c9.373-9.373 9.373-24.569 0-33.941l-86.059-86.059c-15.119-15.119-40.971-4.411-40.971 16.971V216z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">O processo de defesa administrativa pode ser elaborado pelo Contador ou qualquer outro profissional, n\u00e3o havendo a exig\u00eancia de um profissional espec\u00edfico.  <\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-long-arrow-alt-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M313.941 216H12c-6.627 0-12 5.373-12 12v56c0 6.627 5.373 12 12 12h301.941v46.059c0 21.382 25.851 32.09 40.971 16.971l86.059-86.059c9.373-9.373 9.373-24.569 0-33.941l-86.059-86.059c-15.119-15.119-40.971-4.411-40.971 16.971V216z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">O contribuinte, se perder o processo na esfera administrativa, poder\u00e1 recorrer ao Poder Judici\u00e1rio na tentativa de anular a exig\u00eancia fiscal.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c9d748f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c9d748f\" data-element_type=\"section\" id=\"proposta\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-17d6bdc\" data-id=\"17d6bdc\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-93b1169 elementor-widget elementor-widget-heading\" data-id=\"93b1169\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Queremos Te Ouvir e Elaborar a Melhor Proposta para Voc\u00ea<\/h5>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1332b52 elementor-widget elementor-widget-text-editor\" data-id=\"1332b52\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Tenha o suporte de um profissional na \u00e1rea cont\u00e1bil para realizar todo o processo de maneira mais f\u00e1cil, liberando assim seu tempo para se dedicar totalmente ao seu Neg\u00f3cio.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-519699a elementor-align-center elementor-hidden-tablet elementor-hidden-mobile elementor-widget elementor-widget-global elementor-global-5464 elementor-widget-button\" data-id=\"519699a\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-md\" href=\"https:\/\/wa.me\/5541995005555?text=\" target=\"_blank\" rel=\"nofollow\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fab-whatsapp\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M380.9 97.1C339 55.1 283.2 32 223.9 32c-122.4 0-222 99.6-222 222 0 39.1 10.2 77.3 29.6 111L0 480l117.7-30.9c32.4 17.7 68.9 27 106.1 27h.1c122.3 0 224.1-99.6 224.1-222 0-59.3-25.2-115-67.1-157zm-157 341.6c-33.2 0-65.7-8.9-94-25.7l-6.7-4-69.8 18.3L72 359.2l-4.4-7c-18.5-29.4-28.2-63.3-28.2-98.2 0-101.7 82.8-184.5 184.6-184.5 49.3 0 95.6 19.2 130.4 54.1 34.8 34.9 56.2 81.2 56.1 130.5 0 101.8-84.9 184.6-186.6 184.6zm101.2-138.2c-5.5-2.8-32.8-16.2-37.9-18-5.1-1.9-8.8-2.8-12.5 2.8-3.7 5.6-14.3 18-17.6 21.8-3.2 3.7-6.5 4.2-12 1.4-32.6-16.3-54-29.1-75.5-66-5.7-9.8 5.7-9.1 16.3-30.3 1.8-3.7.9-6.9-.5-9.7-1.4-2.8-12.5-30.1-17.1-41.2-4.5-10.8-9.1-9.3-12.5-9.5-3.2-.2-6.9-.2-10.6-.2-3.7 0-9.7 1.4-14.8 6.9-5.1 5.6-19.4 19-19.4 46.3 0 27.3 19.9 53.7 22.6 57.4 2.8 3.7 39.1 59.7 94.8 83.8 35.2 15.2 49 16.5 66.6 13.9 10.7-1.6 32.8-13.4 37.4-26.4 4.6-13 4.6-24.1 3.2-26.4-1.3-2.5-5-3.9-10.5-6.6z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Estamos Online!<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7deb0a7 elementor-align-center elementor-hidden-desktop elementor-widget elementor-widget-global elementor-global-5468 elementor-widget-button\" data-id=\"7deb0a7\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-md\" href=\"https:\/\/wa.me\/5541995005555?text=\" target=\"_blank\" rel=\"nofollow\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fab-whatsapp\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M380.9 97.1C339 55.1 283.2 32 223.9 32c-122.4 0-222 99.6-222 222 0 39.1 10.2 77.3 29.6 111L0 480l117.7-30.9c32.4 17.7 68.9 27 106.1 27h.1c122.3 0 224.1-99.6 224.1-222 0-59.3-25.2-115-67.1-157zm-157 341.6c-33.2 0-65.7-8.9-94-25.7l-6.7-4-69.8 18.3L72 359.2l-4.4-7c-18.5-29.4-28.2-63.3-28.2-98.2 0-101.7 82.8-184.5 184.6-184.5 49.3 0 95.6 19.2 130.4 54.1 34.8 34.9 56.2 81.2 56.1 130.5 0 101.8-84.9 184.6-186.6 184.6zm101.2-138.2c-5.5-2.8-32.8-16.2-37.9-18-5.1-1.9-8.8-2.8-12.5 2.8-3.7 5.6-14.3 18-17.6 21.8-3.2 3.7-6.5 4.2-12 1.4-32.6-16.3-54-29.1-75.5-66-5.7-9.8 5.7-9.1 16.3-30.3 1.8-3.7.9-6.9-.5-9.7-1.4-2.8-12.5-30.1-17.1-41.2-4.5-10.8-9.1-9.3-12.5-9.5-3.2-.2-6.9-.2-10.6-.2-3.7 0-9.7 1.4-14.8 6.9-5.1 5.6-19.4 19-19.4 46.3 0 27.3 19.9 53.7 22.6 57.4 2.8 3.7 39.1 59.7 94.8 83.8 35.2 15.2 49 16.5 66.6 13.9 10.7-1.6 32.8-13.4 37.4-26.4 4.6-13 4.6-24.1 3.2-26.4-1.3-2.5-5-3.9-10.5-6.6z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Estamos Online!<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-27da661\" data-id=\"27da661\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b8e4f7c elementor-widget elementor-widget-heading\" data-id=\"b8e4f7c\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Fale Conosco!<\/h5>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0f5e0d2 elementor-widget elementor-widget-heading\" data-id=\"0f5e0d2\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Proposta Online<\/h5>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-7ad50b9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7ad50b9\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-2b2cfcb\" data-id=\"2b2cfcb\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7ad31e5 elementor-widget elementor-widget-heading\" data-id=\"7ad31e5\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Preencha os campos abaixo que enviaremos uma proposta com todas as informa\u00e7\u00f5es.<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-550aaa0 elementor-button-align-stretch elementor-widget elementor-widget-global elementor-global-4630 elementor-widget-form\" data-id=\"550aaa0\" data-element_type=\"widget\" data-settings=\"{&quot;step_next_label&quot;:&quot;Next&quot;,&quot;step_previous_label&quot;:&quot;Previous&quot;,&quot;button_width&quot;:&quot;100&quot;,&quot;step_type&quot;:&quot;number_text&quot;,&quot;step_icon_shape&quot;:&quot;circle&quot;}\" data-widget_type=\"form.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<form class=\"elementor-form\" method=\"post\" name=\"New Form\">\n\t\t\t<input type=\"hidden\" name=\"post_id\" value=\"1096\"\/>\n\t\t\t<input type=\"hidden\" name=\"form_id\" value=\"550aaa0\"\/>\n\t\t\t<input type=\"hidden\" name=\"referer_title\" value=\"M\u00e9tricas Contab\u00e9is\" \/>\n\n\t\t\t\n\t\t\t<div class=\"elementor-form-fields-wrapper elementor-labels-\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-name elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-name\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tNome\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[name]\" id=\"form-field-name\" class=\"elementor-field elementor-size-lg  elementor-field-textual\" placeholder=\"Nome\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-tel elementor-field-group elementor-column elementor-field-group-field_9727f94 elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_9727f94\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tTel\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t<input size=\"1\" type=\"tel\" name=\"form_fields[field_9727f94]\" id=\"form-field-field_9727f94\" class=\"elementor-field elementor-size-lg  elementor-field-textual\" placeholder=\"Telefone \/ WhatsApp\" pattern=\"[0-9()#&amp;+*-=.]+\" title=\"Apenas n\u00fameros e caracteres de telefone (#, -, *, etc.) s\u00e3o aceitos.\">\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-email elementor-field-group elementor-column elementor-field-group-email elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-email\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tE-mail\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"email\" name=\"form_fields[email]\" id=\"form-field-email\" class=\"elementor-field elementor-size-lg  elementor-field-textual\" placeholder=\"E-mail\" required=\"required\" aria-required=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-recaptcha_v3 elementor-field-group elementor-column elementor-field-group-field_a4f4899 elementor-col-100 recaptcha_v3-inline\">\n\t\t\t\t\t<div class=\"elementor-field\" id=\"form-field-field_a4f4899\"><div class=\"elementor-g-recaptcha\" data-sitekey=\"6LdkvIAlAAAAAJ9YrBL2RaXQqiR7He3L2ygh_S0s\" data-type=\"v3\" data-action=\"Form\" data-badge=\"inline\" data-size=\"invisible\"><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-group elementor-column elementor-field-type-submit elementor-col-100 e-form__buttons\">\n\t\t\t\t\t<button class=\"elementor-button elementor-size-md\" type=\"submit\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-envelope\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M464 64H48C21.49 64 0 85.49 0 112v288c0 26.51 21.49 48 48 48h416c26.51 0 48-21.49 48-48V112c0-26.51-21.49-48-48-48zm0 48v40.805c-22.422 18.259-58.168 46.651-134.587 106.49-16.841 13.247-50.201 45.072-73.413 44.701-23.208.375-56.579-31.459-73.413-44.701C106.18 199.465 70.425 171.067 48 152.805V112h416zM48 400V214.398c22.914 18.251 55.409 43.862 104.938 82.646 21.857 17.205 60.134 55.186 103.062 54.955 42.717.231 80.509-37.199 103.053-54.947 49.528-38.783 82.032-64.401 104.947-82.653V400H48z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Enviar<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/button>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/form>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Contabilidade Especializada Recupera\u00e7\u00e3o de Impostos Nossa Contabilidade ser\u00e1 uma parceira do seu Neg\u00f3cio. Estamos aqui para ajudar sua Empresa crescer! Falar com Contador Solu\u00e7\u00f5es para o seu Neg\u00f3cio Recupera\u00e7\u00e3o de IMPOSTOS A M\u00e9tricas Cont\u00e1beis \u00e9 especialista em Restitui\u00e7\u00e3o Tributos Indevidos &#8211; Recupera\u00e7\u00e3o Tribut\u00e1ria para Empresas do Simples, Lucro Presumido e Lucro Real. Gerenciamos R$ 300 [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":1670,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-1096","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Recupera\u00e7\u00e3o de Imposto - M\u00e9tricas Contab\u00e9is<\/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:\/\/metricascontabeis.com.br\/recuperacao-de-imposto\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Recupera\u00e7\u00e3o de Imposto - M\u00e9tricas Contab\u00e9is\" \/>\n<meta property=\"og:description\" content=\"Contabilidade Especializada Recupera\u00e7\u00e3o de Impostos Nossa Contabilidade ser\u00e1 uma parceira do seu Neg\u00f3cio. 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