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                        <td width="668" height="19" align="center" style="border-right: medium none; border-top: medium none; border-left: medium none"><font face="Berlin Sans FB" size="4">Treinamento - IBEF Rio de Janeiro</font></td>
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                        <span style="background-position: 0% 0%; font-weight: 700; background-attachment: scroll; background-image: url('none'); background-repeat: repeat"><font face="Berlin Sans FB Demi" size="5"> </font><span style="text-transform: capitalize; font-variant: small-caps"><font size="5"><font face="Berlin Sans FB Demi">Nota Fiscal Eletrônica, Novo Sistema Público de Escrituração Digital e o uso de Certificação Digital no Brasil</font><font face="Verdana"> </font></font></span></span>
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                        <em><strong><span style="background-position: 0% 0%; font-size: 14pt; background-attachment: scroll; background-image: url('none'); color: #000080; background-repeat: repeat">Com</span><span style="background-position: 0% 0%; font-size: 14pt; background-attachment: scroll; background-image: url('none'); color: #000080; background-repeat: repeat"> as Recentes Alterações do Ajuste Sinief 08/2007, Protocolo ICMS 55/07, Convênio ICMS 123/07 , Ajuste Sinief 09/2007, Protocolo ICMS 88/2007, Protocolo ICMS 24/2008</span></strong></em>
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                        <td width="668" height="23" align="center" style="border-right: medium none; border-left: medium none" bgcolor="#333333"><font face="Berlin Sans FB" size="4" color="#c0c0c0">Dias 17 e 18 de Fevereiro de 2009</font></td>
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                        <font face="Verdana" style="font-size: 8pt"><span><font color="#000000">Local: IBEF-Rio, na Av. Rio Branco, 156/4º andar - Ala C – Centro – RJ, das 18h30 às 22h</font></span>. </font>
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                        <font face="Verdana" style="font-size: 8pt; text-transform: uppercase"><strong>Objetivos: </strong></font>
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                        <span style="font-size: 8pt; font-family: Verdana,sans-serif">O Brasil já sente os impactos de uma verdadeira revolução digital nas transações comerciais entre empresas, com o advento do Projeto Nota Fiscal Eletrônica.</span>
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                        <span style="font-size: 8pt; font-family: Verdana,sans-serif">Instituído pelo Ajuste Sinief 07/2005, o referido Projeto já atingiu a marca de mais de 945 Milhões de notas fiscais eletrônicas emitidas até o momento, o que representa um rápido avanço da modernização do Fisco e a consistente integração entre os fiscos federal (RFB) e estadual (Secretarias Estaduais de Fazenda) no País.</span>
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                        <span style="font-size: 8pt; font-family: Verdana,sans-serif">Desde</span><span style="font-size: 8pt; font-family: Verdana,sans-serif"> abril de 2008, a Nota Fiscal Eletrônica tornou-se um novo padrão de documento fiscal para todos os 27 Estados do Brasil e vários segmentos já estão incluídos na obrigatoriedade de emissão. Citamos dentre estes, a fabricação e distribuição de cigarros e combustíveis líquidos, bebidas, medicamentos, automóveis , cimento, cosméticos, atacadistas de mercadorias em geral, etc.</span>
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                        <span style="font-size: 8pt; font-family: Verdana,sans-serif">Considerando-se os reflexos que esta medida do Governo traz para o Estado do Rio de Janeiro e o Brasil, neste treinamento, analisaremos os procedimentos fiscais e operacionais da Nota Fiscal Eletrônica, parte integrante do Projeto SPED.</span>
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                        <span style="font-size: 8pt; font-family: Verdana,sans-serif">Também</span><span style="font-size: 8pt; font-family: Verdana,sans-serif"> demonstraremos como será o funcionamento da escrituração contábil digital (SPED Contábil) e Fiscal digital (SPED Fiscal) , e explanaremos sobre o projeto Nacional da Nota Fiscal Eletrônica de Serviços. </span>
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                        <font face="Verdana" style="font-size: 8pt; text-transform: uppercase"><strong>Público-alvo: </strong></font>
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                        <span style="font-size: 8pt; font-family: Verdana,sans-serif">Profissionais</span><span style="font-size: 8pt; font-family: Verdana,sans-serif"> da área fiscal, contábil, financeira e administrativa e demais profissionais ligados a área de tecnologia da informação que buscam conhecimento e aprofundamento na matéria.</span>
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                                                <strong><font face="Verdana" size="2" color="#c0c0c0">P R O G R A M A:</font></strong>
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                        <strong><span style="font-size: 8pt; font-family: Verdana,sans-serif"> 1.<span style="font-weight: normal; font-size: 7pt; font-style: normal; font-family: Times New Roman; font-variant: normal"> </span></span></strong><strong><span style="font-size: 8pt; font-family: Verdana,sans-serif">Módulo</span></strong><strong><span style="font-size: 8pt; font-family: Verdana,sans-serif"> I – Nota Fiscal Eletrônica – Principais Fundamentos</span></strong>
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                        <span style="font-size: 9pt; font-family: Symbol">·<span style="font-weight: normal; font-size: 7pt; font-style: normal; font-family: Times New Roman; font-variant: normal"> </span></span><span style="font-size: 8pt; font-family: Verdana,sans-serif">Objetivo</span><span style="font-size: 8pt; font-family: Verdana,sans-serif"> do Projeto;</span>
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                        <span style="font-size: 9pt; font-family: Symbol">·<span style="font-weight: normal; font-size: 7pt; font-style: normal; font-family: Times New Roman; font-variant: normal"> </span></span><span style="font-size: 8pt; font-family: Verdana,sans-serif">Histórico</span><span style="font-size: 8pt; font-family: Verdana,sans-serif">;</span>
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                        <span style="font-size: 9pt; font-family: Symbol">·<span style="font-weight: normal; font-size: 7pt; font-style: normal; font-family: Times New Roman; font-variant: normal"> </span></span><span style="font-size: 8pt; font-family: Verdana,sans-serif">Fase</span><span style="font-size: 8pt; font-family: Verdana,sans-serif"> atual do Projeto;</span>
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                        <span style="font-size: 9pt; font-family: Symbol">·<span style="font-weight: normal; font-size: 7pt; font-style: normal; font-family: Times New Roman; font-variant: normal"> </span></span><span style="font-size: 8pt; font-family: Verdana,sans-serif">Conceituação</span><span style="font-size: 8pt; font-family: Verdana,sans-serif"> de NF-e</span>
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                        <span style="font-size: 9pt; font-family: Symbol">·<span style="font-weight: normal; font-size: 7pt; font-style: normal; font-family: Times New Roman; font-variant: normal"> </span></span><span style="font-size: 8pt; font-family: Verdana,sans-serif">Modelo</span><span style="font-size: 8pt; font-family: Verdana,sans-serif"> operacional proposto;</span>
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                        <span style="font-size: 9pt; font-family: Symbol">·<span style="font-weight: normal; font-size: 7pt; font-style: normal; font-family: Times New Roman; font-variant: normal"> </span></span><span style="font-size: 8pt; font-family: Verdana,sans-serif">Benefícios</span><span style="font-size: 8pt; font-family: Verdana,sans-serif"> esperados;</span>
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                        <span style="font-size: 9pt; font-family: Symbol">·<span style="font-weight: normal; font-size: 7pt; font-style: normal; font-family: Times New Roman; font-variant: normal"> </span></span><span style="font-size: 8pt; font-family: Verdana,sans-serif">Ciclo</span><span style="font-size: 8pt; font-family: Verdana,sans-serif"> operacional;</span>
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                        <span style="font-size: 9pt; font-family: Symbol">·<span style="font-weight: normal; font-size: 7pt; font-style: normal; font-family: Times New Roman; font-variant: normal"> </span></span><span style="font-size: 8pt; font-family: Verdana,sans-serif">Emissão</span><span style="font-size: 8pt; font-family: Verdana,sans-serif"> da NF-e;</span>
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                        <span style="font-size: 9pt; font-family: Symbol">·<span style="font-weight: normal; font-size: 7pt; font-style: normal; font-family: Times New Roman; font-variant: normal"> </span></span><span style="font-size: 8pt; font-family: Verdana,sans-serif">Assinatura</span><span style="font-size: 8pt; font-family: Verdana,sans-serif"> Digital e a Certificação Digital;</span>
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                        <span style="font-size: 9pt; font-family: Symbol">·<span style="font-weight: normal; font-size: 7pt; font-style: normal; font-family: Times New Roman; font-variant: normal"> </span></span><span style="font-size: 8pt; font-family: Verdana,sans-serif">Definição</span><span style="font-size: 8pt; font-family: Verdana,sans-serif"> de Política de Contingência;</span>
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                        <span style="font-size: 9pt; font-family: Symbol">·<span style="font-weight: normal; font-size: 7pt; font-style: normal; font-family: Times New Roman; font-variant: normal"> </span></span><span style="font-size: 8pt; font-family: Verdana,sans-serif">Consulta a NF-e;</span>
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                        <span style="font-size: 9pt; font-family: Symbol">·<span style="font-weight: normal; font-size: 7pt; font-style: normal; font-family: Times New Roman; font-variant: normal"> </span></span><span style="font-size: 8pt; font-family: Verdana,sans-serif">Cancelamento</span><span style="font-size: 8pt; font-family: Verdana,sans-serif"> da NF-e;</span>
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                        <span style="font-size: 9pt; font-family: Symbol">·<span style="font-weight: normal; font-size: 7pt; font-style: normal; font-family: Times New Roman; font-variant: normal"> </span></span><span style="font-size: 8pt; font-family: Verdana,sans-serif">Uso</span><span style="font-size: 8pt; font-family: Verdana,sans-serif"> de Carta de Correção Eletrônica;</span>
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                        <span style="font-size: 9pt; font-family: Symbol">·<span style="font-weight: normal; font-size: 7pt; font-style: normal; font-family: Times New Roman; font-variant: normal"> </span></span><span style="font-size: 8pt; font-family: Verdana,sans-serif">Recusa;</span>
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                        <span style="font-size: 9pt; font-family: Symbol">·<span style="font-weight: normal; font-size: 7pt; font-style: normal; font-family: Times New Roman; font-variant: normal"> </span></span><span style="font-size: 8pt; font-family: Verdana,sans-serif">Documento</span><span style="font-size: 8pt; font-family: Verdana,sans-serif"> Auxiliar da NF-e – DANFE;</span>
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                        <span style="font-size: 9pt; font-family: Symbol">·<span style="font-weight: normal; font-size: 7pt; font-style: normal; font-family: Times New Roman; font-variant: normal"> </span></span><span style="font-size: 8pt; font-family: Verdana,sans-serif">Conhecimento</span><span style="font-size: 8pt; font-family: Verdana,sans-serif"> de Frete Eletrônico;</span>
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                        <span style="font-size: 9pt; font-family: Symbol">·<span style="font-weight: normal; font-size: 7pt; font-style: normal; font-family: Times New Roman; font-variant: normal"> </span></span><span style="font-size: 8pt; font-family: Verdana,sans-serif">Andamento</span><span style="font-size: 8pt; font-family: Verdana,sans-serif"> do Projeto e Empresas Integrantes;</span>
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                        <span style="font-size: 9pt; font-family: Symbol">·<span style="font-weight: normal; font-size: 7pt; font-style: normal; font-family: Times New Roman; font-variant: normal"> </span></span><span style="font-size: 8pt; font-family: Verdana,sans-serif">Obrigatoriedade</span><span style="font-size: 8pt; font-family: Verdana,sans-serif"> de Uso –</span>
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                        <span style="font-size: 9pt; font-family: Symbol">·<span style="font-weight: normal; font-size: 7pt; font-style: normal; font-family: Times New Roman; font-variant: normal"> </span></span><span style="font-size: 8pt; font-family: Verdana,sans-serif">Discussão de Cases de Sucesso;</span>
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                        <span style="font-size: 9pt; font-family: Symbol">·<span style="font-weight: normal; font-size: 7pt; font-style: normal; font-family: Times New Roman; font-variant: normal"> </span></span><span style="font-size: 8pt; font-family: Verdana,sans-serif">Sefaz Virtual.</span>
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                        <strong><span style="font-size: 8pt; font-family: Verdana,sans-serif"> 2.<span style="font-weight: normal; font-size: 7pt; font-style: normal; font-family: Times New Roman; font-variant: normal"> </span></span></strong><strong><span style="font-size: 8pt; font-family: Verdana,sans-serif">Módulo</span></strong><strong><span style="font-size: 8pt; font-family: Verdana,sans-serif"> II – Escrituração Contábil Digital - SPED Contábil</span></strong>
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                        <span style="font-size: 9pt; font-family: Symbol">·<span style="font-weight: normal; font-size: 7pt; font-style: normal; font-family: Times New Roman; font-variant: normal"> </span></span><span style="font-size: 8pt; font-family: Verdana,sans-serif">Conceitos;</span>
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                        <span style="font-size: 9pt; font-family: Symbol">·<span style="font-weight: normal; font-size: 7pt; font-style: normal; font-family: Times New Roman; font-variant: normal"> </span></span><span style="font-size: 8pt; font-family: Verdana,sans-serif">Objetivos</span><span style="font-size: 8pt; font-family: Verdana,sans-serif"> ;</span>
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                        <span style="font-size: 9pt; font-family: Symbol">·<span style="font-weight: normal; font-size: 7pt; font-style: normal; font-family: Times New Roman; font-variant: normal"> </span></span><span style="font-size: 8pt; font-family: Verdana,sans-serif">Contribuintes enquadrados na obrigatoriedade de entrega;</span>
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                        <span style="font-size: 9pt; font-family: Symbol">·<span style="font-weight: normal; font-size: 7pt; font-style: normal; font-family: Times New Roman; font-variant: normal"> </span></span><span style="font-size: 8pt; font-family: Verdana,sans-serif">Livros abrangidos no SPED Contábil;</span>
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                        <span style="font-size: 9pt; font-family: Symbol">·<span style="font-weight: normal; font-size: 7pt; font-style: normal; font-family: Times New Roman; font-variant: normal"> </span></span><span style="font-size: 8pt; font-family: Verdana,sans-serif">Periodicidade;</span>
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                        <span style="font-size: 9pt; font-family: Symbol">·<span style="font-weight: normal; font-size: 7pt; font-style: normal; font-family: Times New Roman; font-variant: normal"> </span></span><span style="font-size: 8pt; font-family: Verdana,sans-serif">Programa Validador ;</span>
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                        <span style="font-size: 9pt; font-family: Symbol">·<span style="font-weight: normal; font-size: 7pt; font-style: normal; font-family: Times New Roman; font-variant: normal"> </span></span><span style="font-size: 8pt; font-family: Verdana,sans-serif">Junta Comercial - Autenticação eletrônica;</span>
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                        <span style="font-size: 9pt; font-family: Symbol">·<span style="font-weight: normal; font-size: 7pt; font-style: normal; font-family: Times New Roman; font-variant: normal"> </span></span><span style="font-size: 8pt; font-family: Verdana,sans-serif">Plano de Contas Referencial ;</span>
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                        <span style="font-size: 9pt; font-family: Symbol">·<span style="font-weight: normal; font-size: 7pt; font-style: normal; font-family: Times New Roman; font-variant: normal"> </span></span><span style="font-size: 8pt; font-family: Verdana,sans-serif">Penalidades pela falta de entrega.</span>
                        </p>
                        <p style="margin: 0px 5px; text-indent: 5px; text-align: justify" class="MsoNormal">
                        <strong><span style="font-size: 8pt; font-family: Verdana,sans-serif"> 3.<span style="font-weight: normal; font-size: 7pt; font-style: normal; font-family: Times New Roman; font-variant: normal"> </span>Módulo III - Escrituração Fiscal Digital – SPED Fiscal </span></strong>
                        </p>
                        <p style="margin-left: 28.4pt; text-indent: -14.15pt" class="MsoNormal">
                        <span style="font-size: 9pt; font-family: Symbol">·<span style="font-weight: normal; font-size: 7pt; font-style: normal; font-family: Times New Roman; font-variant: normal"> </span></span><span style="font-size: 8pt; font-family: Verdana,sans-serif">Conceitos</span><span style="font-size: 8pt; font-family: Verdana,sans-serif">;</span>
                        </p>
                        <p style="margin-left: 28.4pt; text-indent: -14.15pt" class="MsoNormal">
                        <span style="font-size: 9pt; font-family: Symbol">·<span style="font-weight: normal; font-size: 7pt; font-style: normal; font-family: Times New Roman; font-variant: normal"> </span></span><span style="font-size: 8pt; font-family: Verdana,sans-serif">Objetivos</span><span style="font-size: 8pt; font-family: Verdana,sans-serif"> ;</span>
                        </p>
                        <p style="margin-left: 28.4pt; text-indent: -14.15pt" class="MsoNormal">
                        <span style="font-size: 9pt; font-family: Symbol">·<span style="font-weight: normal; font-size: 7pt; font-style: normal; font-family: Times New Roman; font-variant: normal"> </span></span><span style="font-size: 8pt; font-family: Verdana,sans-serif">Livros abrangidos no SPED Fiscal; </span>
                        </p>
                        <p style="margin-left: 28.4pt; text-indent: -14.15pt" class="MsoNormal">
                        <span style="font-size: 9pt; font-family: Symbol">·<span style="font-weight: normal; font-size: 7pt; font-style: normal; font-family: Times New Roman; font-variant: normal"> </span></span><span style="font-size: 8pt; font-family: Verdana,sans-serif">Benefícios;</span>
                        </p>
                        <p style="margin-left: 28.4pt; text-indent: -14.15pt" class="MsoNormal">
                        <span style="font-size: 9pt; font-family: Symbol">·<span style="font-weight: normal; font-size: 7pt; font-style: normal; font-family: Times New Roman; font-variant: normal"> </span></span><span style="font-size: 8pt; font-family: Verdana,sans-serif">Sintegra e SPED </span>
                        </p>
                        <p style="margin-left: 28.4pt; text-indent: -14.15pt" class="MsoNormal">
                        <span style="font-size: 9pt; font-family: Symbol">·<span style="font-weight: normal; font-size: 7pt; font-style: normal; font-family: Times New Roman; font-variant: normal"> </span></span><span style="font-size: 8pt; font-family: Verdana,sans-serif">O Super Sintegra : Ato Cotepe 09/2008</span>
                        </p>
                        <p style="margin-left: 28.4pt; text-indent: -14.15pt" class="MsoNormal">
                        <span style="font-size: 9pt; font-family: Symbol">·<span style="font-weight: normal; font-size: 7pt; font-style: normal; font-family: Times New Roman; font-variant: normal"> </span></span><span style="font-size: 8pt; font-family: Verdana,sans-serif">Contribuintes enquadrados : Protocolo ICMS 77/2008.</span>
                        </p>
                        <p style="margin: 0px 5px; text-indent: 5px; text-align: justify" class="MsoNormal">
                        <strong><span style="font-size: 8pt; font-family: Verdana,sans-serif"> 4.<span style="font-weight: normal; font-size: 7pt; font-style: normal; font-family: Times New Roman; font-variant: normal"> </span>Módulo III – Nota Fiscal Eletrônica de Serviços – Projeto Nacional </span></strong>
                        </p>
                        <p style="margin-left: 28.4pt; text-indent: -14.15pt; text-align: justify" class="MsoNormal">
                        <span style="font-size: 9pt; font-family: Symbol">·<span style="font-weight: normal; font-size: 7pt; font-style: normal; font-family: Times New Roman; font-variant: normal"> </span></span><span style="font-size: 8pt; font-family: Verdana,sans-serif">Definição; </span>
                        </p>
                        <p style="margin-left: 28.4pt; text-indent: -14.15pt; text-align: justify" class="MsoNormal">
                        <span style="font-size: 9pt; font-family: Symbol">·<span style="font-weight: normal; font-size: 7pt; font-style: normal; font-family: Times New Roman; font-variant: normal"> </span></span><span style="font-size: 8pt; font-family: Verdana,sans-serif">Legislação ;</span>
                        </p>
                        <p style="margin-left: 28.4pt; text-indent: -14.15pt; text-align: justify" class="MsoNormal">
                        <span style="font-size: 9pt; font-family: Symbol">·<span style="font-weight: normal; font-size: 7pt; font-style: normal; font-family: Times New Roman; font-variant: normal"> </span></span><span style="font-size: 8pt; font-family: Verdana,sans-serif">Casos</span><span style="font-size: 8pt; font-family: Verdana,sans-serif"> de Emissão do RPS – Recibo Provisório de Serviços;</span>
                        </p>
                        <p style="margin-left: 28.4pt; text-indent: -14.15pt; text-align: justify" class="MsoNormal">
                        <span style="font-size: 9pt; font-family: Symbol">·<span style="font-weight: normal; font-size: 7pt; font-style: normal; font-family: Times New Roman; font-variant: normal"> </span></span><span style="font-size: 8pt; font-family: Verdana,sans-serif">Cancelamento da NF-e;</span>
                        </p>
                        <p style="margin-left: 28.4pt; text-indent: -14.15pt; text-align: justify" class="MsoNormal">
                        <span style="font-size: 9pt; font-family: Symbol">·<span style="font-weight: normal; font-size: 7pt; font-style: normal; font-family: Times New Roman; font-variant: normal"> </span></span><span style="font-size: 8pt; font-family: Verdana,sans-serif">Andamento do Projeto.</span>
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                        <p style="text-align: justify" class="MsoNormal">
                        
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                        <hr />
                        <p style="margin-left: 10px; text-indent: 10px; line-height: 150%; margin-right: 10px; text-align: center" class="MsoNormal">
                        <strong><font face="Verdana" style="font-size: 8pt">APRESENTADORA: </font></strong>
                        </p>
                        <p style="margin-left: 10px; text-indent: 10px; line-height: 150%; margin-right: 10px; text-align: center" class="MsoNormal">
                        <strong><font face="Verdana" style="font-size: 8pt; text-transform: uppercase">Samanta Pinheiro</font></strong>
                        </p>
                        <p style="margin: 0px 10px; text-indent: 10px; line-height: 150%" class="Seo" align="center">
                        <span style="font-size: 8pt; font-family: Verdana">Contadora, atuou como supervisora de departamento de tributos de empresa de auditoria e consultoria tributária, possui ampla experiência profissional na prestação de serviços de consultoria de tributos diretos e indiretos em empresas nacionais e multinacionais. É consultora tributária e Palestrante de cursos empresariais.</span>
                        </p>
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                        <hr />
                        <p style="margin-top: 0px; margin-bottom: 0px; margin-left: 50px">
                        
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                        <p style="margin: 0px 0px 0px 15px; word-spacing: 0px; text-indent: 0px; line-height: 150%" align="center">
                        <strong><font face="Verdana" style="font-size: 8pt">Adesão</font></strong><span><strong><font face="Verdana" style="font-size: 8pt" color="#000000">:</font></strong></span>
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                        <p style="margin: 0px 0px 0px 15px; word-spacing: 0px; text-indent: 0px; line-height: 150%" align="center">
                        <span style="font-weight: normal"><font face="Verdana" style="font-size: 8pt" color="#000000">Associados do IBEF</font></span><font face="Verdana" style="font-size: 8pt" color="#000000"><span style="font-weight: normal">: R$ 580,00 </span></font>
                        </p>
                        <p style="margin: 0px 0px 0px 15px; word-spacing: 0px; text-indent: 0px; line-height: 150%" align="center">
                        <span><font face="Verdana" style="font-size: 8pt" color="#000000">Demais participantes: R$ 660,00</font></span>
                        </p>
                        <p style="margin: 0px 0px 0px 15px; word-spacing: 0px; text-indent: 0px; line-height: 150%" align="center">
                        <font face="Verdana" style="font-size: 8pt">Inclui: Coffee-break, material didático e certificado.</font>
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                        <font face="Verdana" style="font-size: 8pt">Inscrições, formas de pagamento e mais informações - <a href="http://www.ibefrio.org.br/modules.php?name=browse&mode=page&cntid=176">Clique aqui!</a></font>
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