tag:blogger.com,1999:blog-62016052720299053992024-03-13T09:11:37.447-07:00Vigiado por nós! Dé olho em você - fora do esquema!Lei 8078/1990, Lei 8137/1990, Código Civil, Código do Postura Ëtica, Legislação Tributaria, Empresario Detonado, Desvio de FinalidadeBarra Pesada da Midiahttp://www.blogger.com/profile/13485340187398512389noreply@blogger.comBlogger2125tag:blogger.com,1999:blog-6201605272029905399.post-41724073425257861842016-10-09T18:39:00.002-07:002020-03-05T13:14:27.169-08:00Gilson Gomes Meneses - Contabilista de Januária MG<div style="text-align: center;">
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<div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<b><span lang="PT-BR" style="font-family: "tahoma" , "sans-serif"; font-size: 24.0pt; line-height: 115%;"> </span></b><b><u><span style="color: blue; font-family: "verdana" , "sans-serif"; font-size: 36.0pt;">Certificado Digital</span></u></b></div>
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<br /></div>
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<b><span lang="PT-BR" style="color: red; font-family: "verdana" , "sans-serif"; font-size: 18.0pt;">Contabilistas "</span></b><span style="color: yellow;"><b><span lang="PT-BR" style="font-family: "verdana" , "sans-serif"; font-size: 18pt;">exigindo</span></b></span><b><span lang="PT-BR" style="color: red; font-family: "verdana" , "sans-serif"; font-size: 18.0pt;">", mesmo dispensado pelo art. 72 da
Res. </span></b><b><span style="color: red; font-family: "verdana" , "sans-serif"; font-size: 18.0pt;">CGSN 094/2011</span></b></div>
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<br />
<div align="center" style="text-align: center;">
<span style="font-size: large;"><b><span lang="PT-BR" style="background: yellow none repeat scroll 0% 0%; font-family: "arial" , "sans-serif";">Codigo de Ética
Profissional do Contabilista</span></b><span lang="PT-BR" style="background: yellow none repeat scroll 0% 0%;"></span></span></div>
<span style="font-size: large;">
</span><br />
<div align="center" style="text-align: center;">
<span style="font-size: large;"><b><span lang="PT-BR" style="background: yellow none repeat scroll 0% 0%; font-family: "arial" , "sans-serif";">RESOLUÇÃO CFC Nº 803/96 - </span></b><span lang="PT-BR" style="background: yellow none repeat scroll 0% 0%; font-family: "arial" , "sans-serif";">DE 10 DE OUTUBRO DE 1996</span></span><span lang="PT-BR" style="background: yellow; font-size: 16.0pt; mso-ansi-language: PT-BR; mso-bidi-font-size: 12.0pt; mso-highlight: yellow;"></span></div>
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<span style="font-size: large;"><span style="font-family: "courier new" , "courier" , monospace;"><span lang="PT-BR" style="line-height: 115%;"><span style="background-color: yellow;">XIII – </span><b><span style="color: yellow;"><span style="background-color: yellow;"><span style="color: black;">aconselhar o cliente ou o empregador contra disposições
expressas em lei ...</span></span>.</span></b></span></span></span></div>
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suposto "agênciamento", promovido por Contabilistas - </span></b><b><span lang="PT-BR" style="line-height: 115%;">funcionalidade vetado pelo Inciso VI da
RESOLUÇÃO CFC Nº 803/96 - DE 10 DE OUTUBRO DE 1996</span></b><b><span lang="PT-BR" style="line-height: 115%;"> - obrigando seus clientes realizar aquisição de
Certificado Digital ICP - em desacordo com teor
do Circular CEF 760/2017 e Resolução CGSN 094 de 2011</span></b></span></span></span></span></h3>
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<h3>
<span style="font-size: small;"><span style="font-family: "courier new" , "courier" , monospace;"><span style="background-color: red;"><span style="color: yellow;"><b><span lang="PT-BR" style="line-height: 115%;">Cresce e Floresce o esquema
do certificado digital</span></b></span></span></span></span></h3>
</div>
<div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<i><span lang="PT-BR" style="color: #006600; font-family: "arial" , "sans-serif"; font-size: 14.0pt; line-height: 115%;">Para dirimir quaisquer dúvidas, o orgão
responsável deverá verificar os respectivos valores registrados e devidamente
especificados em livro próprio, </span></i><b><i><span lang="PT-BR" style="color: #006600; font-family: "arial" , "sans-serif"; font-size: 14.0pt; line-height: 115%;">denominado “LIVRO CAIXA”,</span></i></b><i><span lang="PT-BR" style="color: #006600; font-family: "arial" , "sans-serif"; font-size: 14.0pt; line-height: 115%;"> no qual deverá ser escriturada toda sua
</span></i><b><i><span lang="PT-BR" style="color: #006600; font-family: "arial" , "sans-serif"; font-size: 14.0pt; line-height: 115%;">movimentação
financeira e bancária</span></i></b><i><span lang="PT-BR" style="color: #006600; font-family: "arial" , "sans-serif"; font-size: 14.0pt; line-height: 115%;">, conforme CGSN 094 de 2011, Art. 61, §6º, </span></i><b><i><span lang="PT-BR" style="color: #006600; font-family: "arial" , "sans-serif"; font-size: 14.0pt; line-height: 115%;">sob pena de desenquadramento por falta
de cumprimento de Obrigação Acessória de Contribuinte do Simples Nacional</span></i></b><i><span lang="PT-BR" style="color: #006600; font-family: "arial" , "sans-serif"; font-size: 14.0pt; line-height: 115%;">.</span></i><span lang="PT-BR" style="font-family: "verdana" , "sans-serif"; font-size: 14.0pt; line-height: 115%;"><br />
<br />
</span><span lang="PT-BR" style="color: #006600; font-family: "arial" , "sans-serif"; font-size: 14.0pt; line-height: 115%;">A CEF (www.caixa.gov.br)
parceiro legitimo do Governo Federal deveria conhecer seus próprios circulares,
a respeito da utilização de certificado Digital na apresentação das informações
trabalhistas, fiscais e previdenciárias </span><span style="color: yellow;"><b><span lang="PT-BR" style="font-family: "arial" , "sans-serif"; font-size: 14.0pt; line-height: 115%;">por meio da GFIP e do e-Social</span></b></span><span lang="PT-BR" style="color: #006600; font-family: "arial" , "sans-serif"; font-size: 14.0pt; line-height: 115%;">. Portanto ficou omissa por ter negado
assessoria competente ao cidadão, </span><i><b style="mso-bidi-font-weight: normal;"><span lang="PT-BR" style="color: red; font-family: "arial" , "sans-serif"; font-size: 14.0pt; line-height: 115%;">fomentando e alastrando
atos irregulares promovidos por escritórios de contabilidades</span></b></i><span lang="PT-BR" style="color: #006600; font-family: "arial" , "sans-serif"; font-size: 14.0pt; line-height: 115%;">. Assim, existem relatos de
contribuintes daqueles escritórios que "<b><i><span style="font-family: "arial" , "sans-serif";">neste escritório todos empregadores tem certificado
digital, ate os empregadores domésticos</span></i></b></span><b><i><span lang="PT-BR" style="color: red; font-family: "arial" , "sans-serif"; font-size: 18.0pt; line-height: 115%;">...!!!</span></i></b><span lang="PT-BR" style="color: #006600; font-family: "arial" , "sans-serif"; font-size: 10.0pt; line-height: 115%;"> </span><span style="color: #006600; font-family: "arial" , "sans-serif"; font-size: 10.0pt; line-height: 115%;">"</span></div>
</div>
<table border="1" cellspacing="2" style="margin-left: auto; margin-right: auto; text-align: center; width: 90%px;"><tbody>
<tr bgcolor="#ccffcc"><td bgcolor="#ccffcc" colspan="2" width="30%"><div align="CENTER">
<b><span style="font-family: "arial"; font-size: x-small;"><b><a href="https://www.blogger.com/null" id="livros_contabeis" name="livros_contabeis"></a></b><span style="font-size: large;">Resolução CGSN nº 94, de 29 de novembro de 2011</span></span></b></div>
<div align="CENTER">
<br /></div>
<div align="JUSTIFY">
<span style="font-family: "arial"; font-size: small;"><b><span style="color: red;">Dos Documentos e Livros Fiscais e Contábeis</span></b></span></div>
<div align="JUSTIFY">
<br /></div>
<div align="justify">
<span style="color: black; font-family: "geneva" , "arial" , "helvetica" , sans-serif; font-size: small;">§ <b>Art.
61. A ME ou EPP optante pelo
Simples Nacional deverá
adotar para os registros e
controles das operações e
prestações por ela
realizadas, observado o disposto no
art. 61-A: (Lei Complementar nº 123,
de 2006, art. 26, §§ 2º,
4º, 4º-A, 4º-B, 4º-C,
10 e 11)</b></span><span style="font-family: "geneva" , "arial" , "helvetica" , sans-serif; font-size: small;"><span style="color: red;"><b><br /></b>(<a href="http://normas.receita.fazenda.gov.br/sijut2consulta/link.action?visao=anotado&idAto=55884#1442711" target="_top">Redação dada pelo(a) Resolução CGSN nº 115, de 04 de setembro de 2014</a>)<b> .</b></span></span></div>
<div align="justify">
<span style="font-size: small;"><br /></span>
<span style="font-family: "geneva" , "arial" , "helvetica" , sans-serif; font-size: small;">I - <b><u>Livro Caixa</u> <span style="color: red; font-family: "verdana" , "arial" , "helvetica" , sans-serif; font-size: xx-small;">(da Pessoa Jurídica)</span>,
no qual deverá
escriturada
toda a sua movimentação financeira e
bancária; </b>neste entendimento, conforme <a href="http://normas.receita.fazenda.gov.br/sijut2consulta/link.action?idAto=36833&visao=anotado" target="_top">CGSN 094 de 2011</a>, Art. 61, §6º deverá: <b><span style="color: red; font-family: "verdana" , "arial" , "helvetica" , sans-serif; font-size: xx-small;">(Lei
Complementar nº 123, de 2006, art.
26, § 2º; Lei nº 10.406, de 10
de janeiro de 2002, art. 1.182)</span></b> </span><span style="color: #003300; font-family: "courier new" , "courier" , "mono"; font-size: small;"><i><span style="font-family: "verdana" , "arial" , "helvetica" , sans-serif;"><b><span style="color: blue;">I</span></b></span><span style="color: blue;"><b>-</b></span> conter <u>termos de abertura e de encerramento</u> e ser assinado pelo <span style="color: red;"><b>representante
legal da empresa e pelo responsável
contábil legalmente habilitado</b></span>, salvo se nenhum houver na localidade; <b><span style="color: blue; font-family: "verdana" , "arial" , "helvetica" , sans-serif;">II</span><span style="color: blue;">-</span></b> ser escriturado por estabelecimento, </i></span><span style="font-family: "geneva" , "arial" , "helvetica" , sans-serif; font-size: small;"><b>tornando-se
peça contábil escriturado por exclusiva
competência
do Responsável Têcnico Contábil.</b></span></div>
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<b><span lang="PT-BR" style="background: yellow; font-family: "verdana" , "sans-serif"; font-size: 14pt;">Sonegação
de Contribuição
Previdenciária: art. 337-A
do CP, acrescentado pela <a href="http://www.planalto.gov.br/ccivil_03/leis/L9983.htm" target="_top">Lei 9.983/2000</a>.</span><span lang="PT-BR" style="font-family: "verdana" , "sans-serif"; font-size: 14pt;"> </span></b></div>
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<b><span lang="PT-BR" style="font-family: "verdana" , "sans-serif";"><span style="font-family: "verdana" , "arial" , "helvetica" , sans-serif; font-size: x-small;">O
crime se perfaz com a
ação de suprimir ou
reduzir contribuição
social previdenciária e qualquer
acessório, mediante as seguintes
condutas</span></span></b><span style="font-family: "verdana" , "arial" , "helvetica" , sans-serif; font-size: x-small;"><span lang="PT-BR" style="font-family: "tt1eco00"; font-size: 12pt;">:</span></span><span style="font-size: x-small;"><span lang="PT-BR" style="font-family: "tt1eco00"; font-size: 12pt;"> </span></span></div>
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<span lang="PT-BR" style="font-family: "cambria" , "serif"; font-size: 10pt;"><span style="font-size: x-small;">I – <b><a href="http://baciadoriosaofrancisco.com.br/pages/index_main.htm#folha_coletiva">omitir de folha de pagamento da empresa</a></b>
ou de documento de informações
previsto pela legislação
previdenciária segurados <b>empregado</b>, <b>empresário</b>, <b>trabalhador avulso</b> ou <b>trabalhador autônomo</b> ou a <b>este equiparado</b> que lhe prestem serviços;</span></span></div>
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<span style="font-family: "geneva" , "arial" , "helvetica" , sans-serif; font-size: x-small;"><span lang="PT-BR" style="font-family: "cambria" , "serif"; font-size: 10pt;">II
– deixar de lançar
mensalmente nos títulos próprios
da contabilidade da empresa as <i><u>quantias
descontadas dos segurados ou as
devidas pelo empregador ou pelo
tomador de serviços</u></i>;</span></span></div>
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<span style="font-family: "arial" , "helvetica" , sans-serif; font-size: x-small;"><span lang="PT-BR" style="font-family: "cambria" , "serif"; font-size: 10pt;">III
– omitir, total ou
parcialmente, receitas ou lucros
auferidos, <b>remunerações pagas
ou creditadas e demais fatos geradores
de contribuições sociais previdenciárias</b>:</span></span></div>
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<span style="font-family: "geneva" , "arial" , "helvetica" , sans-serif; font-size: x-small;"><b><span lang="PT-BR" style="font-family: "tt1eco00"; font-size: 12pt; line-height: 115%;">Pena – reclusão, de 2 (dois) a 5 (cinco) anos, e multa.</span></b></span></div>
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<span style="font-family: "geneva" , "arial" , "helvetica" , sans-serif; font-size: x-small;">II -<b> <u>Livro Registro de Inventário</u></b>,
no qual deverão constar
registrados os estoques existentes
no término de cada ano-calendário,
quando contribuinte do ICMS;</span></div>
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<span style="font-family: "geneva" , "arial" , "helvetica" , sans-serif; font-size: x-small;">III - <b><u>Livro Registro de Entradas, modelo 1 ou 1-A</u></b>,
destinado à escrituração dos
documentos fiscais relativos às
entradas de mercadorias ou bens e às
aquisições de serviços de
transporte e de comunicação
efetuadas a qualquer título pelo estabelecimento,
quando contribuinte do ICMS;</span></div>
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<br /></div>
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<span style="font-family: "geneva" , "arial" , "helvetica" , sans-serif; font-size: x-small;">IV - <b><u>Livro Registro dos Serviços Prestados</u></b>,
destinado ao registro dos documentos
fiscais relativos aos serviços prestados
sujeitos ao ISS, quando contribuinte do ISS;</span></div>
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<br /></div>
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<span style="font-family: "geneva" , "arial" , "helvetica" , sans-serif; font-size: x-small;">V - <b><u>Livro Registro de Serviços Tomados</u></b>,
destinado ao registro dos
documentos fiscais relativos aos
serviços tomados sujeitos ao ISS;</span></div>
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<br /></div>
<div align="justify">
<span style="font-family: "geneva" , "arial" , "helvetica" , sans-serif; font-size: x-small;">VI - <b><u>Livro
de Registro de Entrada e Saída
de Selo de Controle</u></b>, caso exigível pela legislação do IPI.</span></div>
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<br />
<span style="font-size: large;"><span style="font-family: "trebuchet ms" , sans-serif;"><span lang="PT-BR">Gilson
Gomes Meneses, Contabilista com Registro no CRC</span></span></span></div>
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<a href="https://1.bp.blogspot.com/-dLgKKH-BLp0/V_r1d0l2G2I/AAAAAAAABD0/H3pbNtrZPe46ZUeqHHBBuVEuDWpugItDwCLcB/s1600/14463303_1131670496924990_8545314213406750615_n%255B1%255D.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" height="200" src="https://1.bp.blogspot.com/-dLgKKH-BLp0/V_r1d0l2G2I/AAAAAAAABD0/H3pbNtrZPe46ZUeqHHBBuVEuDWpugItDwCLcB/s200/14463303_1131670496924990_8545314213406750615_n%255B1%255D.jpg" width="200" /></a></div>
<span style="font-family: "trebuchet ms" , sans-serif;"><span lang="PT-BR" style="mso-ansi-language: PT-BR;">Qualificado como
"DASSISTA",</span></span><span style="font-family: "trebuchet ms" , sans-serif;"><span lang="PT-BR" style="mso-ansi-language: PT-BR;"><span style="font-family: "trebuchet ms" , sans-serif;"><span lang="PT-BR" style="mso-ansi-language: PT-BR;"> com demais qualificações
identificados como "nada consta", </span></span> recebeu meses após sua obrigatoriedade os arquivos
SINTEGRA de seu cliente sem ter realizada<span style="mso-spacerun: yes;">
</span>a verificação da consistência dos registros eletrônicos, constatou -
após receber informações detalhados de consultoria externa - erros gravíssimos
imputados pelo sistema PAF/ECF SIAC/LJ-SISTEMAS, que até então foram
silenciosamente acobertados pelos demais profissionais inscritos no CRC-MG.</span></span></div>
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</span><br />
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<span style="font-family: "trebuchet ms" , sans-serif;"><span lang="PT-BR" style="mso-ansi-language: PT-BR;">Certamente,
teve intenção de mostra-se como grande profissional da contabilidade que não
vingou pela negligencia e omissão desempenhada, pois deixou o contribuinte
desamparado referente validação, geração e transmissão do arquivo SINTEGRA,
conforme estabelece o RICMS/MG, Anexo VII.</span></span></div>
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<span style="font-family: "trebuchet ms" , sans-serif;"><span lang="PT-BR" style="mso-ansi-language: PT-BR;">O
procedimento negligente poderá ser constatado pela falta da existência dos
recibos de transmissão referente os arquivos SINTEGRA, que deveriam ter sidos
impressos ate o dia 15 do mês subsequente, conforme prevê o ARTIGO Art. 11
do<span style="mso-spacerun: yes;"> </span>ANEXO VII, do RICMS/MG:<span style="mso-spacerun: yes;"> </span><span style="background-color: yellow;"><span style="color: blue;">"A <i><span style="font-family: "courier new" , "courier" , monospace;"><b>entrega do arquivo eletrônico de que
trata o art. 10, observado o disposto no art. 39, todos desta Parte, será
realizada, mensalmente, mediante sua transmissão, via internet, para a
Secretaria de Estado de Fazenda de Minas Gerais, até o dia 15 (quinze) do mês
subseqüente ao das operações e prestações</b></span></i><i><span style="font-family: "courier new" , "courier" , monospace;"><b>." </b></span></i></span></span></span></span><br />
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<a href="https://3.bp.blogspot.com/-0JfDyz43npg/V_r45ihsaYI/AAAAAAAABEA/yZn1SzMEWW8d7YX7ZPyEzIHkYfgvw-jAwCLcB/s1600/SAM%2B2016-09-24%2BConsultaria%2BSINTEGRA%2B2016-05.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" height="400" src="https://3.bp.blogspot.com/-0JfDyz43npg/V_r45ihsaYI/AAAAAAAABEA/yZn1SzMEWW8d7YX7ZPyEzIHkYfgvw-jAwCLcB/s400/SAM%2B2016-09-24%2BConsultaria%2BSINTEGRA%2B2016-05.jpg" width="300" /></a></div>
<span style="font-family: "trebuchet ms" , sans-serif;"><span lang="PT-BR" style="mso-ansi-language: PT-BR;"><span style="background-color: yellow;"><span style="color: blue;"><i><span style="font-family: "courier new" , "courier" , monospace;"><b><br /></b></span></i></span></span></span></span>
<br />
<span class="fbPhotosPhotoCaption" data-ft="{"tn":"K"}" id="fbPhotoSnowliftCaption" tabindex="0"><span class="hasCaption"><span style="font-family: "trebuchet ms" , sans-serif;">Atestado
de óbito do Contabilista Desqualificado. Gilson Gomes Menezes, assim
qualificado como DASSISTA, omitiu sua assistência por 4 meses, fato
comprovado pelo recebimento da informação após 24 de setembro de 2016,
quando foram constatados vários irregularidades referente o arquivo
SINTEGRA de maio de 2016, que ate então ficaram fora de conhecimento
deste profissional</span>.</span></span><br />
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<tr><td style="text-align: center;"><a href="https://1.bp.blogspot.com/-VZwsY8gHwjo/V_r5Zfl102I/AAAAAAAABEI/ek-JKvu4TCUTVPMnmgtdkjzvuh2FNEJbACLcB/s1600/SAM%2BRegistro%2BEntrada%2BSN%2B2016-06.jpg" imageanchor="1" style="margin-left: auto; margin-right: auto;"><img border="0" height="451" src="https://1.bp.blogspot.com/-VZwsY8gHwjo/V_r5Zfl102I/AAAAAAAABEI/ek-JKvu4TCUTVPMnmgtdkjzvuh2FNEJbACLcB/s640/SAM%2BRegistro%2BEntrada%2BSN%2B2016-06.jpg" width="640" /></a></td></tr>
<tr><td class="tr-caption" style="text-align: center;"><span class="fbPhotosPhotoCaption" data-ft="{"tn":"K"}" id="fbPhotoSnowliftCaption" tabindex="0"><span class="hasCaption"><span style="font-family: "arial" , "helvetica" , sans-serif;">Informação de Códigos CST em desacordo com Orientação SAIF/MG</span><br /> </span></span></td></tr>
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<table align="center" cellpadding="0" cellspacing="0" class="tr-caption-container" style="margin-left: auto; margin-right: auto; text-align: center;"><tbody>
<tr><td style="text-align: center;"><a href="https://3.bp.blogspot.com/-mKF9zpCYKaI/V_r5ZLRGZ7I/AAAAAAAABEE/6DQKGXBDVe0JT10mUeo9l3J0QR_sBObhgCLcB/s1600/SAM%2BRegistro%2BEntrada%2BDC%2B2016-05.jpg" imageanchor="1" style="margin-left: auto; margin-right: auto;"><img border="0" height="444" src="https://3.bp.blogspot.com/-mKF9zpCYKaI/V_r5ZLRGZ7I/AAAAAAAABEE/6DQKGXBDVe0JT10mUeo9l3J0QR_sBObhgCLcB/s640/SAM%2BRegistro%2BEntrada%2BDC%2B2016-05.jpg" width="640" /></a></td></tr>
<tr><td class="tr-caption" style="text-align: center;"><span style="font-family: "arial" , "helvetica" , sans-serif;"><span class="fbPhotosPhotoCaption" data-ft="{"tn":"K"}" id="fbPhotoSnowliftCaption" tabindex="0"><span class="hasCaption">Informação de Valores Contabeis em desacordo com Orientação SAIF/MG.</span></span></span></td><td class="tr-caption" style="text-align: center;"><br /></td><td class="tr-caption" style="text-align: center;"><br /></td><td class="tr-caption" style="text-align: center;"><br /></td></tr>
</tbody></table>
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<h4>
<span class="fbPhotosPhotoCaption" data-ft="{"tn":"K"}" id="fbPhotoSnowliftCaption" style="font-size: large;" tabindex="0"><span class="hasCaption">Batalha Perdida</span></span></h4>
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<span style="font-family: "trebuchet ms" , sans-serif;"><span class="fbPhotosPhotoCaption" data-ft="{"tn":"K"}" id="fbPhotoSnowliftCaption" tabindex="0"><span class="hasCaption"><span style="font-size: small;">Nestes alturas de campeonato, o Sr. "Super Contabilista", certamente ignorou recentes consultas solucionadas pela SAIF/MG, referente o escrituração digital e/ou manual, determinando que seja aplicado o mesmo conceito ja vigente desde 01/01/2013 para SPED, conhecido como "enfoque de contribuinte", <b>i.e. traduzido para o leigo, significa que as notas de entradas não podem ser registrados nos mesmos teores como foram emitidos, no que tange seus valores fiscais</b>.</span> </span></span></span><br />
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<h4>
<span class="fbPhotosPhotoCaption" data-ft="{"tn":"K"}" id="fbPhotoSnowliftCaption" style="font-size: large;" tabindex="0"><span class="hasCaption">Competência do "Deus Dará"</span></span></h4>
<br />
<span style="font-family: "trebuchet ms" , sans-serif;"><span class="fbPhotosPhotoCaption" data-ft="{"tn":"K"}" id="fbPhotoSnowliftCaption" tabindex="0"><span class="hasCaption"><span style="font-size: small;">Referido "Batedor de Imposto", constitui referida empresa em 19 de março de 2013 com atividade impeditiva (CNAE 56-20-1-02) promovendo exclusão por ato administrativo em 31/12/2017.</span></span></span></span></div>
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<b><span style="font-family: "trebuchet ms" , sans-serif;"><span class="fbPhotosPhotoCaption" data-ft="{"tn":"K"}" id="fbPhotoSnowliftCaption" tabindex="0"><span class="hasCaption"><span style="font-size: small;">Consulta CNPJ RFB</span></span></span></span></b></div>
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<a href="https://3.bp.blogspot.com/-nvhtpF0GMew/W-1MYAKXxGI/AAAAAAAABNo/V83tAINaXzAGjRawXVdUUX6rYIvx7hDtgCLcBGAs/s1600/Consulta%2BCNPJ%2BRFB%2B2018-11-12%2BRET.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="480" data-original-width="515" src="https://3.bp.blogspot.com/-nvhtpF0GMew/W-1MYAKXxGI/AAAAAAAABNo/V83tAINaXzAGjRawXVdUUX6rYIvx7hDtgCLcBGAs/s1600/Consulta%2BCNPJ%2BRFB%2B2018-11-12%2BRET.jpg" /></a></div>
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<h4>
</h4>
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<span style="font-family: "trebuchet ms" , sans-serif;"><span class="fbPhotosPhotoCaption" data-ft="{"tn":"K"}" id="fbPhotoSnowliftCaption" tabindex="0"><span class="hasCaption"><span style="font-size: small;"><b>Consulta de Optantes em 12/11/2018</b></span></span></span></span></div>
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<a href="https://4.bp.blogspot.com/-nDA_v0apKtA/W-1MwZTooFI/AAAAAAAABNw/66i6q5AheioYYsnK56DhGjHZmNH1vKXZgCLcBGAs/s1600/Consulta%2Bde%2Boptantes%2BSN%2B2018-11-12%2BRet.jpg" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"><img border="0" data-original-height="537" data-original-width="682" height="503" src="https://4.bp.blogspot.com/-nDA_v0apKtA/W-1MwZTooFI/AAAAAAAABNw/66i6q5AheioYYsnK56DhGjHZmNH1vKXZgCLcBGAs/s640/Consulta%2Bde%2Boptantes%2BSN%2B2018-11-12%2BRet.jpg" width="640" /></a><span style="font-family: "trebuchet ms" , sans-serif;"><span class="fbPhotosPhotoCaption" data-ft="{"tn":"K"}" id="fbPhotoSnowliftCaption" tabindex="0"><span class="hasCaption"><span style="font-size: small;"><b> </b></span></span></span></span></div>
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<a href="https://2.bp.blogspot.com/-zdrne15N5Rs/W-1NUYrZnRI/AAAAAAAABN4/BmevV7kisb4oCvvilcNXRsQu8i_aAZdSACLcBGAs/s1600/Consulta%2BSIARE%2BCNPJ%2BFazenda-MG%2B2018-11-12%2BRet.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="594" data-original-width="820" height="462" src="https://2.bp.blogspot.com/-zdrne15N5Rs/W-1NUYrZnRI/AAAAAAAABN4/BmevV7kisb4oCvvilcNXRsQu8i_aAZdSACLcBGAs/s640/Consulta%2BSIARE%2BCNPJ%2BFazenda-MG%2B2018-11-12%2BRet.jpg" width="640" /></a></div>
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<span style="font-family: "trebuchet ms" , sans-serif;"><span class="fbPhotosPhotoCaption" data-ft="{"tn":"K"}" id="fbPhotoSnowliftCaption" tabindex="0"><span class="hasCaption"><span style="font-size: small;">Resultante da incompetência daquele "falso profissional contábil", <span style="background-color: yellow;"><span style="color: red;">atuando com cobertura irrestrito das organizações denominados CRC (conselho regional da contabilidade) e CFC (conselho federal da contabilidade)</span></span>, este contribuinte, mesmo sendo desenquadrado não recebeu qualquer comunicação, estando obrigados para prestar mensalmente os seguintes declarações:</span></span></span></span></div>
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<li><span style="font-family: "trebuchet ms" , sans-serif;"><span class="fbPhotosPhotoCaption" data-ft="{"tn":"K"}" id="fbPhotoSnowliftCaption" tabindex="0"><span class="hasCaption"><span style="font-size: small;">DAPI</span></span></span></span></li>
<li><span style="font-family: "trebuchet ms" , sans-serif;"><span class="fbPhotosPhotoCaption" data-ft="{"tn":"K"}" id="fbPhotoSnowliftCaption" tabindex="0"><span class="hasCaption"><span style="font-size: small;">EFD Contribuições</span></span></span></span></li>
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<h4>
<span class="fbPhotosPhotoCaption" data-ft="{"tn":"K"}" id="fbPhotoSnowliftCaption" style="font-size: large;" tabindex="0"><span class="hasCaption">O ônus da Incompetência e Negligencia</span></span></h4>
<h3>
<span style="font-family: "courier new" , "courier" , monospace;"><span style="font-weight: normal;"><span style="font-family: "trebuchet ms" , sans-serif;"><span class="fbPhotosPhotoCaption" data-ft="{"tn":"K"}" id="fbPhotoSnowliftCaption" tabindex="0"><span class="hasCaption"><span style="font-size: small;">CIVIL – CONTRATO DE PRESTAÇÃO DE SERVIÇO CONTÁBIL – DESCLASSIFICAÇÃO DA EMPRESA COMO MICRO EMPRESA: ERRO DA ADMINISTRAÇÃO FAZENDÁRIA: RESPONSABILIDADE DO PROFISSIONAL ESPECIALIZADO – NEGLIGÊNCIA E OMISSÃO PROFISSIONAL – PREJUÍZO PROVOCADO À EMPRESA COM MULTA FISCAL: REPARABILIDADE. </span></span></span></span></span></span></h3>
<h3>
<span style="font-family: "courier new" , "courier" , monospace;"><span style="font-weight: normal;"><span style="font-family: "trebuchet ms" , sans-serif;"><span class="fbPhotosPhotoCaption" data-ft="{"tn":"K"}" id="fbPhotoSnowliftCaption" tabindex="0"><span class="hasCaption"><span style="font-size: small;"> 3 - <span style="background-color: yellow;"><span style="color: red;"><b>A responsabilidade pelo dano provocado pela mudança de regime fiscal e as multas aplicadas por negligência na contabilidade devem ser todas suportadas por quem se comprometeu a fazer o serviço</b></span></span>.<br />3.1 - Os prejuízos decorrentes da má condução dos serviços contábeis, pelo contador, são culpa exclusiva sua, porque neste tipo especializado de trabalho, quem contrata, não estipula condições, mas sujeita-se aos métodos e processos da especialidade e da técnica.<br />3.2 - Defeso falar-se em culpa concorrente entre o contratante do serviço e o serviço técnico contábil, que sempre é exercido com caráter profissional e com liberdade.</span></span></span></span></span></span></h3>
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<span style="font-family: "courier new" , "courier" , monospace;"><span style="font-weight: normal;"><span style="font-family: "trebuchet ms" , sans-serif;"><span class="fbPhotosPhotoCaption" data-ft="{"tn":"K"}" id="fbPhotoSnowliftCaption" tabindex="0"><span class="hasCaption"><span style="font-size: small;">Leia Mais: <span style="background-color: yellow;"><span style="color: yellow;"><a href="https://tj-df.jusbrasil.com.br/jurisprudencia/3188290/apelacao-civel-ac-19990110013389-df"><b>Contabilista negligente, incompetente condenado</b></a></span></span></span></span></span></span></span></span></h4>
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Barra Pesada da Midiahttp://www.blogger.com/profile/13485340187398512389noreply@blogger.com0tag:blogger.com,1999:blog-6201605272029905399.post-19630792627302395642014-02-21T08:45:00.000-08:002014-05-21T03:12:47.433-07:00Artes Gráficas, Panfletos, Cartões de Vistas e Arte Final em Januaria-MG - conforme cara do freguês!<table cellpadding="0" cellspacing="0" class="tr-caption-container" style="float: right; margin-left: 1em; text-align: right;"><tbody>
<tr><td style="text-align: center;"><a href="http://3.bp.blogspot.com/-jOCBl3Ajz8k/UxNpOeH5GkI/AAAAAAAAAtU/xSC4gQeRdgk/s1600/DSC02777+Ex-Email.jpg" imageanchor="1" style="clear: right; margin-bottom: 1em; margin-left: auto; margin-right: auto;"><img border="0" src="http://3.bp.blogspot.com/-jOCBl3Ajz8k/UxNpOeH5GkI/AAAAAAAAAtU/xSC4gQeRdgk/s1600/DSC02777+Ex-Email.jpg" height="95" width="200" /></a></td></tr>
<tr><td class="tr-caption" style="text-align: center;"><span style="background-color: yellow;"><b>FC Gráfica Rápida Copiadora</b></span></td></tr>
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<span style="font-size: large;"><span style="font-family: Georgia,"Times New Roman",serif;"><b>JC Gráfica Rápida Copiadora acobertado pela Unimontes de Januaria:</b></span> <b><span style="font-size: small;">O problema sem solução pois tal gráfica funciona sem documentação específica conforme anunciada pelas faixas outdoor. Quem responde por tais irregularidades será unicamente a unidade da Universidade Unimontes sediado no endereço declarada do cartão comercial declarando como responsável <span style="background-color: yellow;"><span style="color: red;"><span style="font-family: Georgia,"Times New Roman",serif;">Fabio Leandro Santos</span></span></span>. </span></b><span style="font-size: small;"><span style="font-family: "Trebuchet MS",sans-serif;"> </span></span></span><br />
<span style="font-size: large;"><span style="font-size: small;"><span style="font-family: "Trebuchet MS",sans-serif;">A Universidade Unimontes - unidade de Januária-MG, portanto, conforme informe do Google, <a href="https://plus.google.com/105504698612347441952/about?hl=pt-BR&socfid=web:lu:result:writeareviewplusurl&socpid=1#105504698612347441952/about?hl=pt-BR&socfid=web%3Alu%3Aresult%3Awriteareviewplusurl&socpid=1"><b>mantém o Pino (marcador) em posição adversa em relação de sua posição real</b></a>. </span></span><b><span style="font-size: small;"><br /></span></b></span></div>
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<span style="font-size: large;"><b><span style="font-size: small;"> </span></b> </span></div>
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<tr><td style="text-align: center;"><a href="http://4.bp.blogspot.com/-283rKgnG5HU/Uwez58wda8I/AAAAAAAAAog/VnYjYlZ89xo/s1600/DSC02778.JPG" imageanchor="1" style="clear: left; margin-bottom: 1em; margin-left: auto; margin-right: auto;"><img border="0" src="http://4.bp.blogspot.com/-283rKgnG5HU/Uwez58wda8I/AAAAAAAAAog/VnYjYlZ89xo/s1600/DSC02778.JPG" height="180" width="320" /></a></td></tr>
<tr><td class="tr-caption" style="text-align: center;"><span style="background-color: yellow;"><b><span style="font-family: "Trebuchet MS",sans-serif;">JC GRÁFICA RÁPIDA COPIADORA NA UNIMONTES </span></b></span></td></tr>
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<span style="font-size: large;"><span style="font-family: Verdana,sans-serif;"><span style="font-size: small;">Sob <b><span style="background-color: yellow;"><span style="color: red;">cobertura da faculdade</span></span></b> prestam seus serviços conforme sua própria convivência assim como eles acham interessante!</span></span></span></div>
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<br /></div>
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<span style="font-size: large;"><span style="font-family: Verdana,sans-serif;"><span style="font-size: small;">Quando eles não tem interesse simplesmente batem a porta e avisam que estão na hora de almoço.</span></span></span></div>
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<br /></div>
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<span style="font-size: large;"><span style="font-family: Verdana,sans-serif;"><span style="font-size: small;">Possuam um belo cartão de visitas com email - <b>apenas para manter as aparências!!! </b></span></span></span></div>
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<br /></div>
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<span style="font-size: large;"><span style="font-family: Verdana,sans-serif;"><span style="font-size: small;">Quando não estão a fim de receber o serviço através de email, alegam que "estão sem internet". <span style="background-color: yellow;"><b>Que belo...</b></span></span></span></span><span style="background-color: yellow;"><span style="font-size: large;"><span style="font-family: Verdana,sans-serif;"><span style="font-size: small;"> </span></span></span></span><br />
<br />
<a href="http://www.baciadoriosaofrancisco.com.br/arquivos/NFS-e/Modelo%20NFS-e.JPG" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"><img border="0" src="http://www.baciadoriosaofrancisco.com.br/arquivos/NFS-e/Modelo%20NFS-e.JPG" height="65" width="320" /></a><span style="font-size: large;"><span style="font-family: Verdana,sans-serif;"><span style="font-size: small;">Evidentemente, nestes condições - <b>acobertados por instituição maior</b> - o cumprimento da legislação pertinente é dispensado, descumprindo-se a legislação vigente, especificamente, referente emissão da Nota Fiscal Eletrônica de Serviços, que necessita <b>como principal requisito a informação do CPF ou CNPJ do solicitante do serviço</b>.</span></span></span><br />
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<span style="font-size: large;"><span style="font-family: Verdana,sans-serif;"><span style="font-size: small;">Assim a lei Municipal 055 de 2006 tornou-se mera peça decorativa. </span></span></span><br />
<br />
<span style="background-color: yellow;"><span style="font-size: large;"><span style="font-family: Verdana,sans-serif;"><span style="font-size: small;"><b>Convivemos e assistimos mais um capitulo da novela "Brasil dos Cachorros...</b></span></span></span></span><span style="font-size: large;"><span style="font-family: Verdana,sans-serif;"><span style="font-size: small;"> </span></span></span><span style="font-size: large;"><span style="font-family: Verdana,sans-serif;"><span style="font-size: small;"><span style="font-family: "Courier New",Courier,monospace;"><b>Tradução</b></span>: <b><span style="font-size: x-small;"><i>Existem leis semelhante aos cachorros - uns pegam e outros não pegam! </i></span></b></span></span></span><br />
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<h2>
<span style="font-size: large;">27/02/2014 JC Gráfica Rápida Copiadora na Unimontes de Januaria</span></h2>
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<tr><td style="text-align: center;"><a href="http://4.bp.blogspot.com/-OwnEVFz6hOE/Uw9iqqL2VKI/AAAAAAAAAtE/TSZPPMI4uq4/s1600/DSC02783.JPG" imageanchor="1" style="margin-left: auto; margin-right: auto;"><img border="0" src="http://4.bp.blogspot.com/-OwnEVFz6hOE/Uw9iqqL2VKI/AAAAAAAAAtE/TSZPPMI4uq4/s1600/DSC02783.JPG" height="360" width="640" /></a></td></tr>
<tr><td class="tr-caption" style="text-align: center;"><b><i>Apoiado Ruy</i> Adriano Borges <i>Muniz tornou-se empresa licitante vencedora.</i></b> </td></tr>
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<span style="font-size: large;"> </span><span style="font-weight: normal;"><span style="font-family: "Trebuchet MS",sans-serif;"><span style="font-size: large;"><span style="font-size: small;">Sem obrigações rígidas e ainda acobertados pela Faculdade, a coisa tornou-se mais fácil!</span></span></span></span></h2>
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<span style="font-size: large;">Art. 39 do Código de Defesa do Consumidor - Lei 8078/90 </span></h2>
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<div class="annex-box ato-normativo all">
<span class="spr-icons annex-ico"></span> <a class="ato-title" href="http://www.jusbrasil.com.br/legislacao/91585/cdc-lei-n-8-078-de-11-de-setembro-de-1990#art-39" title="cdc-lei-n-8-078-de-11-de-setembro-de-1990"> <span style="font-size: large;">CDC - Lei nº 8.078 de 11 de Setembro de 1990 </span></a> <br />
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<b><span style="font-family: Verdana,sans-serif;">Dispõe sobre a proteção do consumidor e dá outras providências. </span></b></div>
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<b><span style="font-family: Verdana,sans-serif;"> </span></b></div>
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<b><span style="font-family: Verdana,sans-serif;"> </span></b></div>
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<b><span style="font-family: Verdana,sans-serif;"> </span></b></div>
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<b><span style="font-family: Verdana,sans-serif;"><b class="label">Art. 39.</b> É vedado ao fornecedor de produtos ou serviços, dentre outras práticas abusivas: (Redação dada pela Lei nº 8.884, de 11.6.1994)</span></b></div>
<div class="ato child inciso prev_" style="text-align: justify;">
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<span style="font-family: "Trebuchet MS",sans-serif;"><b class="label">I </b>-
condicionar o fornecimento de produto ou de serviço ao fornecimento de
outro produto ou serviço, bem como, sem justa causa, a limites
quantitativos; </span></div>
<span style="font-family: "Trebuchet MS",sans-serif;"> </span></div>
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<span style="font-family: "Trebuchet MS",sans-serif;"> </span></div>
<div class="ato child inciso prev_inciso" style="text-align: justify;">
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<span style="font-family: "Trebuchet MS",sans-serif;"><b class="label">II </b>-
recusar atendimento às demandas dos consumidores, na exata medida de
suas disponibilidades de estoque, e, ainda, de conformidade com os usos e
costumes; </span></div>
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<span style="font-family: "Trebuchet MS",sans-serif;"> </span></div>
<div class="ato child inciso prev_inciso" style="text-align: justify;">
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<span style="font-family: "Trebuchet MS",sans-serif;"><b class="label">III </b>- enviar ou entregar ao consumidor, sem solicitação prévia, qualquer produto, ou fornecer qualquer serviço; </span></div>
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<span style="font-family: "Trebuchet MS",sans-serif;"> </span></div>
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<span style="font-family: "Trebuchet MS",sans-serif;"><b class="label">IV </b>-
prevalecer-se da fraqueza ou ignorância do consumidor, tendo em vista
sua idade, saúde, conhecimento ou condição social, para impingir-lhe
seus produtos ou serviços; </span></div>
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<span style="font-family: "Trebuchet MS",sans-serif;"> </span></div>
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<span style="font-family: "Trebuchet MS",sans-serif;"><b class="label">V </b>- exigir do consumidor vantagem manifestamente excessiva; </span></div>
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<span style="font-family: "Trebuchet MS",sans-serif;"> </span></div>
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<span style="font-family: "Trebuchet MS",sans-serif;"><b class="label">VI </b>-
executar serviços sem a prévia elaboração de orçamento e autorização
expressa do consumidor, ressalvadas as decorrentes de práticas
anteriores entre as partes; </span></div>
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<span style="font-family: "Trebuchet MS",sans-serif;"> </span></div>
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<span style="font-family: "Trebuchet MS",sans-serif;"><b class="label">VII </b>- repassar informação depreciativa, referente a ato praticado pelo consumidor no exercício de seus direitos; </span></div>
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<span style="font-family: "Trebuchet MS",sans-serif;"> </span></div>
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<span style="font-family: "Trebuchet MS",sans-serif;"><b class="label">VIII </b>-
colocar, no mercado de consumo, qualquer produto ou serviço em
desacordo com as normas expedidas pelos órgãos oficiais competentes ou,
se normas específicas não existirem, pela Associação Brasileira de
Normas Técnicas ou outra entidade credenciada pelo Conselho Nacional de
Metrologia, Normalização e Qualidade Industrial (Conmetro); </span></div>
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<span style="font-family: "Trebuchet MS",sans-serif;"> </span></div>
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<div class="rev">
<span style="font-family: "Trebuchet MS",sans-serif;"><b class="label">I </b>X
- deixar de estipular prazo para o cumprimento de sua obrigação ou
deixar a fixação de seu termo inicial a seu exclusivo critério; </span></div>
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<span style="font-family: "Trebuchet MS",sans-serif;"> </span></div>
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<div class="">
<span style="font-family: "Trebuchet MS",sans-serif;"><b class="label">IX </b>-
recusar a venda de bens ou a prestação de serviços, diretamente a quem
se disponha a adquiri-los mediante pronto pagamento, ressalvados os
casos de intermediação regulados em leis especiais; (Redação dada pela
Lei nº 8.884, de 11.6.1994) </span></div>
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<span style="font-family: "Trebuchet MS",sans-serif;"> </span></div>
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<div class="rev">
<span style="font-family: "Trebuchet MS",sans-serif;"><b class="label">X </b>- (Vetado). </span></div>
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<span style="font-family: "Trebuchet MS",sans-serif;"> </span></div>
<div class="ato child inciso prev_inciso" style="text-align: justify;">
<div class="">
<span style="font-family: "Trebuchet MS",sans-serif;"><b class="label">X </b>- elevar sem justa causa o preço de produtos ou serviços. (Incluído pela Lei nº 8.884, de 11.6.1994) </span></div>
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<span style="font-family: "Trebuchet MS",sans-serif;"> </span></div>
<div class="ato child inciso prev_inciso" style="text-align: justify;">
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<span style="font-family: "Trebuchet MS",sans-serif;"><b class="label">XI </b>-
Dispositivo incluído pela MPV nº 1.890-67, de 22.10.1999, transformado
em inciso XIII, quando da conversão na Lei nº 9.870, de 23.11.1999 </span></div>
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<div style="text-align: justify;">
<span style="font-family: "Trebuchet MS",sans-serif;"> </span></div>
<div class="ato child inciso prev_inciso" style="text-align: justify;">
<div class="">
<span style="font-family: "Trebuchet MS",sans-serif;"><b class="label">XII </b>-
deixar de estipular prazo para o cumprimento de sua obrigação ou deixar
a fixação de seu termo inicial a seu exclusivo critério. (Incluído pela
Lei nº 9.008, de 21.3.1995) </span></div>
</div>
<div style="text-align: justify;">
<span style="font-family: "Trebuchet MS",sans-serif;"> </span></div>
<div class="ato child inciso prev_inciso" style="text-align: justify;">
<div class="">
<span style="font-family: "Trebuchet MS",sans-serif;"><b class="label">XIII </b>-
aplicar fórmula ou índice de reajuste diverso do legal ou
contratualmente estabelecido. (Incluído pela Lei nº 9.870, de
23.11.1999) </span></div>
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<span style="font-family: "Trebuchet MS",sans-serif;"> </span></div>
<div class="ato child paragrafo prev_inciso">
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<span style="font-family: "Trebuchet MS",sans-serif;"> </span></div>
<div class="" style="text-align: justify;">
<span style="font-family: "Trebuchet MS",sans-serif;"><b class="label">Parágrafo único</b>.
Os serviços prestados e os produtos remetidos ou entregues ao
consumidor, na hipótese prevista no inciso III, equiparam-se às amostras
grátis, inexistindo obrigação de pagamento. </span></div>
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<b><span style="font-family: Verdana,sans-serif;">Infrações:</span></b><br />
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<span style="font-family: "Trebuchet MS",sans-serif;">O infrator assim não atendeu vários determinações do CDC: </span></div>
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<div class="separator" style="clear: both; text-align: center;">
<a href="http://2.bp.blogspot.com/-WUgK7mhvv2w/UwnC8LdOnXI/AAAAAAAAAow/oyaJFmJIZAs/s1600/DSC02776.JPG" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" src="http://2.bp.blogspot.com/-WUgK7mhvv2w/UwnC8LdOnXI/AAAAAAAAAow/oyaJFmJIZAs/s1600/DSC02776.JPG" height="180" width="320" /></a></div>
<span style="font-family: "Trebuchet MS",sans-serif;">inciso </span><span style="font-family: "Trebuchet MS",sans-serif;"><b class="label">VII </b>- repassar informação depreciativa, referente a ato praticado pelo consumidor no exercício de seus direitos, </span></div>
<div style="text-align: justify;">
<span style="font-family: "Trebuchet MS",sans-serif;">bem como o inciso </span><span style="font-family: "Trebuchet MS",sans-serif;"><b class="label">IX </b>-
recusar a venda de bens ou a prestação de serviços, diretamente a quem
se disponha a adquiri-los mediante pronto pagamento, ressalvados os
casos de intermediação regulados em leis especiais; (Redação dada pela
Lei nº 8.884, de 11.6.1994). </span></div>
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<span style="font-family: "Trebuchet MS",sans-serif;"><br /></span></div>
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<span style="font-family: "Trebuchet MS",sans-serif;">Tais ocorrências e omissões foram constatados nas dependências na Faculdade Unimontes - Unidade de Januaria, pelos quais ela estará solidariamente responsável. </span></div>
Barra Pesada da Midiahttp://www.blogger.com/profile/13485340187398512389noreply@blogger.com0