{"id":93,"date":"2022-03-21T15:37:52","date_gmt":"2022-03-21T18:37:52","guid":{"rendered":"https:\/\/andrewdelima.com.br\/?page_id=93"},"modified":"2026-01-14T09:53:40","modified_gmt":"2026-01-14T12:53:40","slug":"andrew-de-lima","status":"publish","type":"page","link":"https:\/\/andrewdelima.com.br\/","title":{"rendered":"Andrew de Lima"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"93\" class=\"elementor elementor-93\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6d7987c6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6d7987c6\" 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-53642526\" data-id=\"53642526\" 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-41344389 elementor-widget elementor-widget-heading\" data-id=\"41344389\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Domine definitivamente o ICMS-ST e seja reconhecido e valorizado como um expert fiscal e cont\u00e1bil.<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-19fb02cd elementor-widget elementor-widget-heading\" data-id=\"19fb02cd\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Descubra o m\u00e9todo do prof. Andrew Lima que vai fixar de vez o seu entendimento e te transformar num especialista em Substitui\u00e7\u00e3o Tribut\u00e1ria.<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-22580df1 elementor-widget elementor-widget-text-editor\" data-id=\"22580df1\" 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\t\t<p style=\"text-align: center;\"><span style=\"color: #000000; font-weight: bold; font-size: 1rem;\"><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/13.1.0\/svg\/2705.svg\" alt=\"\u2705\" \/><\/span><span style=\"color: #000000; font-weight: bold; font-size: 1rem;\">\u00a0<\/span><span style=\"color: #000000;\"><strong>Acesso Imediato <\/strong><\/span><span style=\"color: #000000;\"><strong><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/13.1.0\/svg\/2705.svg\" alt=\"\u2705\" \/> Pagamento Seguro<br \/><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/13.1.0\/svg\/2705.svg\" alt=\"\u2705\" \/> Passo a passo did\u00e1tico\u00a0<\/strong><\/span><span style=\"color: #000000;\"><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/13.1.0\/svg\/2705.svg\" alt=\"\u2705\" \/>\u00a0<b>Certificado<\/b><\/span><span style=\"font-weight: bolder; color: #000000;\"><br \/><\/span><span style=\"color: #000000; font-weight: bolder; font-size: 1rem;\"><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/13.1.0\/svg\/2705.svg\" alt=\"\u2705\" \/> Garantia de 07 dias<\/span><span style=\"color: #000000;\"><strong><br \/><\/strong><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-24613948 elementor-align-center button elementor-widget elementor-widget-button\" data-id=\"24613948\" 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\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/pay.kiwify.com.br\/xDgrCvS\">\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 ENTRAR NA IMERS\u00c3O ICMS - ST!<br><span style=\"font-size:14px;font-weight:300 !important\"><img decoding=\"async\" role=\"img\" class=\"emoji\" alt=\"\ud83d\udd25\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/14.0.0\/svg\/1f525.svg\"> POR APENAS 12 X R$ 27,61. SOMENTE HOJE!<\/span><\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\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-579a1915 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"579a1915\" 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-top-column elementor-element elementor-element-7628a3d5\" data-id=\"7628a3d5\" 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-2cf2ac61 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2cf2ac61\" 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-inner-column elementor-element elementor-element-44b6bcb5\" data-id=\"44b6bcb5\" 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-13ca4280 elementor-widget elementor-widget-heading\" data-id=\"13ca4280\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">A Imers\u00e3o ICMS ST <b style=\"background:#4BB965;padding:4px 6px;color:#FFFFFF\">\u00e9 para voc\u00ea que...<\/b><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b686d56 list-icon elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"b686d56\" 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\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<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Quer entender de uma vez por todas a legisla\u00e7\u00e3o pertinente a substitui\u00e7\u00e3o tribut\u00e1ria;<\/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<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Quer saber identificar produtos sujeitos ao regime de substitui\u00e7\u00e3o;<\/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<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Quer ter a seguran\u00e7a de analisar uma opera\u00e7\u00e3o sujeita ao regime de ST;<\/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<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Est\u00e1 cansado de perder clientes em sua carteira por n\u00e3o ter o conhecimento necess\u00e1rio;<\/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<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Quer aumentar o seu ramo de atua\u00e7\u00e3o profissional na \u00e1rea cont\u00e1bil e tribut\u00e1ria;<\/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<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Quer entender como o ICMS ST incide sobre as opera\u00e7\u00f5es mercantis realizadas pelas diversas empresas;<\/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<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Quer obter mais conhecimento e ser reconhecido como autoridade no assunto;<\/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\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-inner-column elementor-element elementor-element-1ce89e98\" data-id=\"1ce89e98\" 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-188851d5 elementor-widget elementor-widget-heading\" data-id=\"188851d5\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Mas,  <b style=\"background:#FF574C;padding:4px 6px;color:#fff\">n\u00e3o \u00e9 para voc\u00ea que...<\/b> \n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-52db8aa4 list-icon-negative elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"52db8aa4\" 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\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<i aria-hidden=\"true\" class=\"fas fa-times\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Prefere s\u00f3 repassar aos contribuintes os valores gerados nas guias de recolhimento do ICMS ST;<\/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<i aria-hidden=\"true\" class=\"fas fa-times\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">N\u00e3o est\u00e1 disposto a obter mais conhecimento;<\/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<i aria-hidden=\"true\" class=\"fas fa-times\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Est\u00e1 satisfeito com o seu status profissional;<\/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<i aria-hidden=\"true\" class=\"fas fa-times\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">N\u00e3o tem disciplina para dispor de alguns minutos do seu dia para aprender mais sobre a tem\u00e1tica tribut\u00e1ria;<br><\/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<i aria-hidden=\"true\" class=\"fas fa-times\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">N\u00e3o almeja ser reconhecido e buscado pelos contribuintes.<\/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\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-62d6a5b1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"62d6a5b1\" 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-25 elementor-top-column elementor-element elementor-element-23cb0538\" data-id=\"23cb0538\" 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<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-1bcab3a0\" data-id=\"1bcab3a0\" 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-49c8aa69 elementor-widget elementor-widget-image\" data-id=\"49c8aa69\" 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\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"764\" height=\"1024\" src=\"https:\/\/andrewdelima.com.br\/wp-content\/uploads\/2022\/10\/IMG-20220817-WA0062-1.jpg\" class=\"attachment-large size-large wp-image-474\" alt=\"\" srcset=\"https:\/\/andrewdelima.com.br\/wp-content\/uploads\/2022\/10\/IMG-20220817-WA0062-1.jpg 764w, https:\/\/andrewdelima.com.br\/wp-content\/uploads\/2022\/10\/IMG-20220817-WA0062-1-224x300.jpg 224w\" sizes=\"(max-width: 764px) 100vw, 764px\" \/>\t\t\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-25 elementor-top-column elementor-element elementor-element-7ad13f9b\" data-id=\"7ad13f9b\" 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-6de923f3 elementor-widget elementor-widget-text-editor\" data-id=\"6de923f3\" 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\t\t<p><strong>Sobre o professor Andrew Lima<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-50a81323 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"50a81323\" 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\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<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Auditor Fiscal Fazend\u00e1rio na PB h\u00e1 mais de 18 anos;<\/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<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Mestre em Direito Econ\u00f4mico pela UFPB;<\/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<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Especialista em Direito Tribut\u00e1rio;<\/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<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Especialista em Direito Administrativo e Gest\u00e3o P\u00fablica;<\/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<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Graduado em Direito;<\/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<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Graduado em Sistemas de Telecomunica\u00e7\u00f5es;<\/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<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Tutor na Escola de Administra\u00e7\u00e3o Tribut\u00e1ria da PB - ESAT\/PB;<\/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<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Autor de livros e de artigos cient\u00edficos;<\/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\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-25 elementor-top-column elementor-element elementor-element-1c952a44\" data-id=\"1c952a44\" 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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-74115936 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"74115936\" 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-16 elementor-top-column elementor-element elementor-element-3121798c\" data-id=\"3121798c\" 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<div class=\"elementor-column elementor-col-66 elementor-top-column elementor-element elementor-element-b72031c\" data-id=\"b72031c\" 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-45dfd2bf elementor-widget elementor-widget-text-editor\" data-id=\"45dfd2bf\" 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\t\t<p>Descubra<strong> como ser um(a) especialista <\/strong>na an\u00e1lise do <strong>regime tribut\u00e1rio respons\u00e1vel por grande parte dos recolhimentos indevidos de ICMS pelos contribuintes<\/strong>.<\/p>\n<p><b>A Imers\u00e3o ICMS ST \u00e9 indicada para contadores, advogados tributaristas, estudantes e empres\u00e1rios que desejem entender perfeitamente as opera\u00e7\u00f5es sujeitas ao ICMS ST.&nbsp;<\/b><\/p><p><b>O acesso aos m\u00f3dulos do curso, <\/b>&nbsp;<strong>bem como aos &#8220;<\/strong><b>b\u00f4nus&#8221;<\/b><strong> inclusos<\/strong> <strong>ser\u00e1 enviado ao SEU E-MAIL ap\u00f3s a confirma\u00e7\u00e3o do pagamento<\/strong> e voc\u00ea poder\u00e1 visualizar todo o conte\u00fado em seu celular, tablet ou computador.<\/p>\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-16 elementor-top-column elementor-element elementor-element-7a1a4c9a\" data-id=\"7a1a4c9a\" 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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-431a2397 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"431a2397\" 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-33 elementor-top-column elementor-element elementor-element-26f55ee1\" data-id=\"26f55ee1\" 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<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-7ad8cf79\" data-id=\"7ad8cf79\" 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-26e7da03 elementor-widget elementor-widget-image\" data-id=\"26e7da03\" 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\t\t<img decoding=\"async\" width=\"300\" height=\"94\" src=\"https:\/\/andrewdelima.com.br\/wp-content\/uploads\/2022\/10\/Flechas-1-300x94-1.png\" class=\"attachment-large size-large wp-image-475\" alt=\"\" \/>\t\t\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-33 elementor-top-column elementor-element elementor-element-70cd55a6\" data-id=\"70cd55a6\" 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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6706f33 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6706f33\" 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-25 elementor-top-column elementor-element elementor-element-66c6c210\" data-id=\"66c6c210\" 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<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-6671822d\" data-id=\"6671822d\" 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-39a0b039 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"39a0b039\" 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\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/pay.kiwify.com.br\/xDgrCvS\">\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\">SIM! EU QUERO TER ACESSO A IMERS\u00c3O ICMS ST<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\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-25 elementor-top-column elementor-element elementor-element-1c537c7b\" data-id=\"1c537c7b\" 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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-aacf530 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"aacf530\" 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-25 elementor-top-column elementor-element elementor-element-16df8e89\" data-id=\"16df8e89\" 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<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-15ccace7\" data-id=\"15ccace7\" 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-150e419a elementor-widget elementor-widget-image\" data-id=\"150e419a\" 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\t\t<img decoding=\"async\" width=\"670\" height=\"57\" src=\"https:\/\/andrewdelima.com.br\/wp-content\/uploads\/2022\/03\/icones-de-protecao-preto-1.png\" class=\"attachment-large size-large wp-image-31\" alt=\"\" srcset=\"https:\/\/andrewdelima.com.br\/wp-content\/uploads\/2022\/03\/icones-de-protecao-preto-1.png 670w, https:\/\/andrewdelima.com.br\/wp-content\/uploads\/2022\/03\/icones-de-protecao-preto-1-300x26.png 300w\" sizes=\"(max-width: 670px) 100vw, 670px\" \/>\t\t\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-25 elementor-top-column elementor-element elementor-element-753e5385\" data-id=\"753e5385\" 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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1b270eb2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1b270eb2\" 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-top-column elementor-element elementor-element-4b8d5e02\" data-id=\"4b8d5e02\" 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-4d17225b elementor-widget elementor-widget-spacer\" data-id=\"4d17225b\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\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-6d2596ca elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6d2596ca\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;shape_divider_top&quot;:&quot;mountains&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t<div class=\"elementor-shape elementor-shape-top\" aria-hidden=\"true\" data-negative=\"false\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 1000 100\" preserveAspectRatio=\"none\">\n\t<path class=\"elementor-shape-fill\" opacity=\"0.33\" d=\"M473,67.3c-203.9,88.3-263.1-34-320.3,0C66,119.1,0,59.7,0,59.7V0h1000v59.7 c0,0-62.1,26.1-94.9,29.3c-32.8,3.3-62.8-12.3-75.8-22.1C806,49.6,745.3,8.7,694.9,4.7S492.4,59,473,67.3z\"\/>\n\t<path class=\"elementor-shape-fill\" opacity=\"0.66\" d=\"M734,67.3c-45.5,0-77.2-23.2-129.1-39.1c-28.6-8.7-150.3-10.1-254,39.1 s-91.7-34.4-149.2,0C115.7,118.3,0,39.8,0,39.8V0h1000v36.5c0,0-28.2-18.5-92.1-18.5C810.2,18.1,775.7,67.3,734,67.3z\"\/>\n\t<path class=\"elementor-shape-fill\" d=\"M766.1,28.9c-200-57.5-266,65.5-395.1,19.5C242,1.8,242,5.4,184.8,20.6C128,35.8,132.3,44.9,89.9,52.5C28.6,63.7,0,0,0,0 h1000c0,0-9.9,40.9-83.6,48.1S829.6,47,766.1,28.9z\"\/>\n<\/svg>\t\t<\/div>\n\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-16 elementor-top-column elementor-element elementor-element-6c13ce3b\" data-id=\"6c13ce3b\" 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<div class=\"elementor-column elementor-col-66 elementor-top-column elementor-element elementor-element-1a15770\" data-id=\"1a15770\" 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-5194c8a2 elementor-widget elementor-widget-heading\" data-id=\"5194c8a2\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">O que voc\u00ea vai encontrar dentro da Imers\u00e3o ICMS ST:<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6fb930b6 elementor-align-start elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"6fb930b6\" 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\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<i aria-hidden=\"true\" class=\"fas fa-check-circle\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">M\u00d3DULO 1: INICIANDO A JORNADA PELA SUB. TRIBUT\u00c1RIA<\/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<i aria-hidden=\"true\" class=\"fas fa-check-circle\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">M\u00d3DULO 2: CONCEITO E MODALIDADES DA SUBSTITUI\u00c7\u00c3O TRIBUT\u00c1RIA<\/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<i aria-hidden=\"true\" class=\"fas fa-check-circle\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">M\u00d3DULO 3: ILUSTRA\u00c7\u00c3O DAS OP. INTERESTADUAIS COM ICMS -ST<\/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<i aria-hidden=\"true\" class=\"fas fa-check-circle\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">M\u00d3DULO 4: LEGISLA\u00c7\u00c3O OBRIGAT\u00d3RIA PARA TODOS OS ESTADOS<\/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<i aria-hidden=\"true\" class=\"fas fa-check-circle\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">M\u00d3DULO 5: BASE DE C\u00c1LCULO, MVA, COBRAN\u00c7A E PRAZOS<\/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<i aria-hidden=\"true\" class=\"fas fa-check-circle\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">M\u00d3DULO 6: OBRIGA\u00c7\u00d5ES E CR\u00c9DITO DO IMPOSTO<\/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<i aria-hidden=\"true\" class=\"fas fa-check-circle\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">M\u00d3DULO 7: HIP\u00d3TESES DE RESTITUI\u00c7\u00c3O DO ICMS - ST<\/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<i aria-hidden=\"true\" class=\"fas fa-check-circle\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">M\u00d3DULO 8: DANFe NAS OPERA\u00c7\u00d5ES COM ICMS - ST<\/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<i aria-hidden=\"true\" class=\"fas fa-check-circle\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">M\u00d3DULO 9: NCM DE MERCADORIAS E SUA RELA\u00c7\u00c3O COM O ICMS - ST<\/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<i aria-hidden=\"true\" class=\"fas fa-check-circle\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">M\u00d3DULO 10: PRODUTOS COM NCM QUE PARECEM, MAS N\u00c3O S\u00c3O ST<\/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<i aria-hidden=\"true\" class=\"fas fa-check-circle\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">M\u00d3DULO 11: PLANILHA DE C\u00c1LCULO DO ICMS - ST<\/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<i aria-hidden=\"true\" class=\"fas fa-check-circle\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">M\u00d3DULO 12: CONSIDERA\u00c7\u00d5ES SOBRE A IMERS\u00c3O<\/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<i aria-hidden=\"true\" class=\"fas fa-check-circle\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">M\u00d3DULO 13: MATERIAL DE APOIO E NOVIDADES NORMATIVAS DA ST.<\/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<i aria-hidden=\"true\" class=\"fas fa-check-circle\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">ESPA\u00c7O TIRA D\u00daVIDAS DENTRO DA PLATAFORMA DO CURSO. <\/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<i aria-hidden=\"true\" class=\"fas fa-check-circle\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">OS QUESTIONAMENTOS S\u00c3O RESPONDIDOS DIRETAMENTE PELO PROF. ANDREW LIMA.<\/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<i aria-hidden=\"true\" class=\"fas fa-check-circle\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">CERTIFICADO DE CONCLUS\u00c3O.<\/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<i aria-hidden=\"true\" class=\"fas fa-check-circle\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">ACESSO AO CONTE\u00daDO POR 12 MESES A PARTIR DA AQUISI\u00c7\u00c3O.<\/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\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7fd1aa56 elementor-widget elementor-widget-html\" data-id=\"7fd1aa56\" data-element_type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>\n    .down-bar{\n        width:100%;\n        background:rgba(0,0,0,.7);\n        position: fixed;\n        bottom:0;\n        left:0;\n        text-align:center;\n        padding:30px 0;\n        display: block;\n        z-index:999999;\n        backdrop-filter: blur(8px) saturate(100);\n        display: none;\n    }\n\n    .down-bar a{\n       background:#5796FC;\n        padding: 15px 30px;\n        font-weight: 700;\n        color:#FFFFFF;\n        margin: 5px;\n        border-radius: 6px;\n    }\n\n    .down-bar a.whatsapp{\n        background: #57BB62;\n    }\n\n    @media screen and (max-width: 720px){\n\n        .down-bar{\n            padding:15px 0;\n        }\n\n        .down-bar a{\n            display: block;\n            margin: 6px 10px;\n        }\n\n    }\n\n    .bt-whatsApp,#msg1{\n        display: none !important;\n    }\n\n    #alertWapp{\n        display: none !important;\n\n    }\n\n<\/style>\n<div class=\"down-bar\" id=\"dbar\">\n\n        <a href=\"https:\/\/pay.kiwify.com.br\/xDgrCvS\"><span style=\"font-size:16px;\"> EXPERIMENTE POR 07 DIAS\n        <\/a>\n       \n\n\n<\/div>\n<script>\nwindow.addEventListener(\"scroll\", function(event) {\n\n    let dbar = document.getElementById(\"dbar\");\n    let top = this.scrollY;\n\n\n        console.log(dbar);\n\n    if(top > 300){\n        dbar.style.display = \"block\";\n    }else{\n        dbar.style.display = \"none\";\n    }\n\n\n});\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7b725673 elementor-widget elementor-widget-text-editor\" data-id=\"7b725673\" 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\t\t<p><b>O conte\u00fado da IMERS\u00c3O ICMS ST foi condensado a partir das normas legais que TODOS os ESTADOS tem a OBRIGA\u00c7\u00c3O de seguir quando se trata do regime de Substitui\u00e7\u00e3o Tribut\u00e1ria.<\/b>&nbsp;<\/p>\n<p>E est\u00e1 dividido em m\u00f3dulos com v\u00eddeo aulas de forma que o(a) contador(a) ou o(a) tributarista possa aproveitar ao m\u00e1ximo e assimilar as informa\u00e7\u00f5es ali contidas. Ao final do curso o(a) aluno(a) ter\u00e1 o conhecimento necess\u00e1rio para entender como funcionam as opera\u00e7\u00f5es sujeitas ao regime de substitui\u00e7\u00e3o tribut\u00e1ria, como tamb\u00e9m a seguran\u00e7a para tratar com o fisco nos processos tribut\u00e1rios de seu interesse e se tornar\u00e1 uma refer\u00eancia na tem\u00e1tica do ICMS ST para todos os contribuintes.<\/p>\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-16 elementor-top-column elementor-element elementor-element-27badbc8\" data-id=\"27badbc8\" 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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-643afd67 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"643afd67\" 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-top-column elementor-element elementor-element-533a5dff\" data-id=\"533a5dff\" 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-37da3ea7 elementor-widget elementor-widget-spacer\" data-id=\"37da3ea7\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\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-f08fd03 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f08fd03\" 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-16 elementor-top-column elementor-element elementor-element-74b5978b\" data-id=\"74b5978b\" 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<div class=\"elementor-column elementor-col-66 elementor-top-column elementor-element elementor-element-2fc3f186\" data-id=\"2fc3f186\" 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-6cc60863 elementor-widget elementor-widget-text-editor\" data-id=\"6cc60863\" 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\t\t<p><b>Ainda, se voc\u00ea aproveitar essa oportunidade agora tamb\u00e9m receber\u00e1 os 03 b\u00f4nus a seguir:<\/b><\/p>\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-16 elementor-top-column elementor-element elementor-element-2c4e9388\" data-id=\"2c4e9388\" 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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-59984b0f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"59984b0f\" 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-top-column elementor-element elementor-element-51088fb7\" data-id=\"51088fb7\" 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-1bbb29cf elementor-widget elementor-widget-spacer\" data-id=\"1bbb29cf\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\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-293d53c7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"293d53c7\" 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-20 elementor-top-column elementor-element elementor-element-5ba9b1f6\" data-id=\"5ba9b1f6\" 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<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-7d0d95b4\" data-id=\"7d0d95b4\" 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-177cb2cb elementor-widget elementor-widget-image\" data-id=\"177cb2cb\" 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\t\t<img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"79\" src=\"https:\/\/andrewdelima.com.br\/wp-content\/uploads\/2022\/10\/banner-bonus-01-300x79-1.png\" class=\"attachment-large size-large wp-image-476\" alt=\"\" \/>\t\t\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-20 elementor-top-column elementor-element elementor-element-1dac2dd2\" data-id=\"1dac2dd2\" 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<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-2837a57c\" data-id=\"2837a57c\" 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<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-7a78f4f8\" data-id=\"7a78f4f8\" 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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d53b04 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d53b04\" 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-top-column elementor-element elementor-element-c0e8fd8\" data-id=\"c0e8fd8\" 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-5842e3e elementor-widget elementor-widget-spacer\" data-id=\"5842e3e\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\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-2b2d3688 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2b2d3688\" 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-16 elementor-top-column elementor-element elementor-element-33354be7\" data-id=\"33354be7\" 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<div class=\"elementor-column elementor-col-66 elementor-top-column elementor-element elementor-element-a4eee31\" data-id=\"a4eee31\" 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-23bcecb9 elementor-widget elementor-widget-text-editor\" data-id=\"23bcecb9\" 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\t\t<p style=\"text-align: left;\"><span style=\"font-size: 24pt; font-family: verdana, geneva, sans-serif; color: #77303d;\">V\u00eddeo aula &#8211; Cuidados com as Vendas via PIX.<\/span><\/p>\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-16 elementor-top-column elementor-element elementor-element-11f31661\" data-id=\"11f31661\" 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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-21501bcc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"21501bcc\" 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-25 elementor-top-column elementor-element elementor-element-4a286b4b\" data-id=\"4a286b4b\" 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<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-7964840c\" data-id=\"7964840c\" 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-3c3d9f16 elementor-widget elementor-widget-text-editor\" data-id=\"3c3d9f16\" 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\t\t<p><span style=\"font-size: 14pt; font-family: arial, helvetica, sans-serif; color: #000000;\">Nessa v\u00eddeo aula ser\u00e1 realizada uma abordagem sobre as altera\u00e7\u00f5es normativas trazidas pelo Conv\u00eanio ICMS n\u00ba 50\/22 a respeito dos recebimentos de vendas por meio do PIX.<\/span><\/p><p><span style=\"font-size: 14pt; font-family: arial, helvetica, sans-serif; color: #000000;\">Nesse sentido, oriento sobre o que se deve alertar aos contribuintes que recebem receitas de venda por meio de transfer\u00eancias via PIX e qual o procedimento para regularizar perante o FISCO, uma situa\u00e7\u00e3o na qual o contribuinte recebeu um PIX, mas n\u00e3o procedeu com a emiss\u00e3o da nota fiscal da opera\u00e7\u00e3o de venda.<\/span><\/p><p><span style=\"font-size: 14pt; font-family: arial, helvetica, sans-serif; color: #000000;\"><span style=\"font-size: 18pt;\"><strong>N\u00e3o perca mais tempo!<\/strong><\/span> Agarre esse B\u00f4nus Incr\u00edvel agora!<\/span><\/p>\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-25 elementor-top-column elementor-element elementor-element-2c3a85fe\" data-id=\"2c3a85fe\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-2ef20139\" data-id=\"2ef20139\" 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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6f309dc8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6f309dc8\" 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-16 elementor-top-column elementor-element elementor-element-6e08bddf\" data-id=\"6e08bddf\" 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<div class=\"elementor-column elementor-col-66 elementor-top-column elementor-element elementor-element-495a26ce\" data-id=\"495a26ce\" 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-49f10363 elementor-widget elementor-widget-spacer\" data-id=\"49f10363\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\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-16 elementor-top-column elementor-element elementor-element-1f2170bb\" data-id=\"1f2170bb\" 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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1f72e42e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1f72e42e\" 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-20 elementor-top-column elementor-element elementor-element-12c3d5ee\" data-id=\"12c3d5ee\" 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<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-4728fb93\" data-id=\"4728fb93\" 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-3f9d45d7 elementor-widget elementor-widget-image\" data-id=\"3f9d45d7\" 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\t\t<img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"78\" src=\"https:\/\/andrewdelima.com.br\/wp-content\/uploads\/2022\/10\/banner-bonus-02-300x78-1.png\" class=\"attachment-large size-large wp-image-478\" alt=\"\" \/>\t\t\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-20 elementor-top-column elementor-element elementor-element-64fe0a85\" data-id=\"64fe0a85\" 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<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-5abb5180\" data-id=\"5abb5180\" 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<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-7991d4aa\" data-id=\"7991d4aa\" 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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-287acbb1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"287acbb1\" 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-top-column elementor-element elementor-element-1843217f\" data-id=\"1843217f\" 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-40789b77 elementor-widget elementor-widget-spacer\" data-id=\"40789b77\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\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-2099f799 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2099f799\" 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-16 elementor-top-column elementor-element elementor-element-40712597\" data-id=\"40712597\" 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<div class=\"elementor-column elementor-col-66 elementor-top-column elementor-element elementor-element-27ce1a5e\" data-id=\"27ce1a5e\" 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-34456971 elementor-widget elementor-widget-text-editor\" data-id=\"34456971\" 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\t\t<p><span style=\"font-size: 24pt; font-family: verdana, geneva, sans-serif; color: #7fba32;\">Livro digital &#8211; ICMS e Reforma Tribut\u00e1ria: Problemas e Possibilidades.<\/span><\/p>\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-16 elementor-top-column elementor-element elementor-element-32ccd20a\" data-id=\"32ccd20a\" 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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7cf6203d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7cf6203d\" 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-25 elementor-top-column elementor-element elementor-element-9fcafeb\" data-id=\"9fcafeb\" 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<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-1314e8b9\" data-id=\"1314e8b9\" 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-7397da6 elementor-widget elementor-widget-text-editor\" data-id=\"7397da6\" 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\t\t<p style=\"box-sizing: inherit; border-width: 0px; border-color: #d2d6dc; margin-right: 0px; margin-bottom: 1em; margin-left: 0px; padding: 0px; color: #333333; font-family: Arial, Helvetica, sans-serif; font-size: 14px; word-spacing: 1px; text-align: justify; outline: 0px !important;\" data-redactor-style-cache=\"text-align: justify;\"><span style=\"color: #000000; font-family: arial, helvetica, sans-serif; font-size: 14pt; font-weight: var( --e-global-typography-text-font-weight );\">ICMS e Reforma Tribut\u00e1ria: Problemas e Possibilidades. (Autoria do Professor Andrew Lima)<\/span><\/p>\n<p><span style=\"font-size: 14pt; font-family: arial, helvetica, sans-serif; color: #000000;\">A carga tribut\u00e1ria brasileira \u00e9 impactada fortemente pelos tributos sobre o consumo e, o ICMS, nesse sentido, destaca-se como o imposto de maior relev\u00e2ncia para os entes da federa\u00e7\u00e3o.&nbsp;<\/span><\/p>\n<p><span style=\"font-size: 14pt; font-family: arial, helvetica, sans-serif; color: #000000;\">Em que pese o aumento nos n\u00edveis de arrecada\u00e7\u00e3o de tal imposto ao longo dos anos, a sua incid\u00eancia continua a onerar demasiadamente os contribuintes de fato do imposto (consumidores finais).<\/span><\/p>\n<p><span style=\"font-size: 14pt; font-family: arial, helvetica, sans-serif; color: #000000;\">Nesse sentido, a obra busca identificar uma forma de reduzir os efeitos negativos do impacto desse imposto na disponibilidade de renda dos consumidores brasileiros.<\/span><\/p>\n<p><span style=\"font-weight: var( --e-global-typography-text-font-weight ); font-size: 18pt; font-family: arial, helvetica, sans-serif; color: #000000;\"><strong>N\u00e3o perca mais tempo! <\/strong><\/span><span style=\"font-weight: var( --e-global-typography-text-font-weight ); font-size: 14pt; font-family: arial, helvetica, sans-serif; color: #000000;\">Agarre esse B\u00f4nus Incr\u00edvel agora!&nbsp;&nbsp;<\/span><\/p>\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-25 elementor-top-column elementor-element elementor-element-7212e639\" data-id=\"7212e639\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-4afb1c3a\" data-id=\"4afb1c3a\" 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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b08d3bf elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b08d3bf\" 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-16 elementor-top-column elementor-element elementor-element-7aab711c\" data-id=\"7aab711c\" 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<div class=\"elementor-column elementor-col-66 elementor-top-column elementor-element elementor-element-6cfee4bb\" data-id=\"6cfee4bb\" 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-4c1d0737 elementor-widget elementor-widget-spacer\" data-id=\"4c1d0737\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\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-16 elementor-top-column elementor-element elementor-element-3a3d929\" data-id=\"3a3d929\" 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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-40af0be7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"40af0be7\" 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-20 elementor-top-column elementor-element elementor-element-54868061\" data-id=\"54868061\" 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<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-1a1fae5\" data-id=\"1a1fae5\" 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-446e9e29 elementor-widget elementor-widget-image\" data-id=\"446e9e29\" 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\t\t<img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"79\" src=\"https:\/\/andrewdelima.com.br\/wp-content\/uploads\/2022\/10\/banner-bonus-03-300x79-1.png\" class=\"attachment-large size-large wp-image-480\" alt=\"\" \/>\t\t\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-20 elementor-top-column elementor-element elementor-element-3844f2f1\" data-id=\"3844f2f1\" 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<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-65549a38\" data-id=\"65549a38\" 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<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-2c910b7a\" data-id=\"2c910b7a\" 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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-68f9dd78 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"68f9dd78\" 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-top-column elementor-element elementor-element-4a6b19ea\" data-id=\"4a6b19ea\" 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-1154296e elementor-widget elementor-widget-spacer\" data-id=\"1154296e\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\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-5a9296 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5a9296\" 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-33 elementor-top-column elementor-element elementor-element-492fe1ab\" data-id=\"492fe1ab\" 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<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-246f9692\" data-id=\"246f9692\" 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-7d8ffc28 elementor-widget elementor-widget-text-editor\" data-id=\"7d8ffc28\" 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\t\t<p><span style=\"font-size: 24pt; font-family: verdana, geneva, sans-serif; color: #3d993f;\">Tabela de al\u00edquotas de ICMS aplic\u00e1veis nas opera\u00e7\u00f5es internas e interestaduais.<\/span><\/p>\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-33 elementor-top-column elementor-element elementor-element-4720c02\" data-id=\"4720c02\" 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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3673c276 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3673c276\" 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-25 elementor-top-column elementor-element elementor-element-25e6aa0b\" data-id=\"25e6aa0b\" 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<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-569a069b\" data-id=\"569a069b\" 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-46321334 elementor-widget elementor-widget-text-editor\" data-id=\"46321334\" 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\t\t<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 14pt; color: #000000;\">Para te ajudar na identifica\u00e7\u00e3o do montante de ICMS a ser pago nas opera\u00e7\u00f5es internas e interestaduais eu montei uma super tabela na qual se \u00e9 poss\u00edvel observar e encontrar rapidamente a al\u00edquota de imposto aplic\u00e1vel, seja na opera\u00e7\u00e3o interna como na interestadual .<\/span><\/p><p><span style=\"color: #000000; font-family: arial, helvetica, sans-serif; font-size: 14pt; font-weight: var( --e-global-typography-text-font-weight );\">Isso mesmo! Para saber saber a al\u00edquota de ICMS aplic\u00e1vel numa opera\u00e7\u00e3o basta verificar a tabela e saber como os Estados tratam uma determinada opera\u00e7\u00e3o.<\/span><\/p><p><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight ); font-size: 18pt;\"><strong><span style=\"font-family: arial, helvetica, sans-serif; color: #000000;\">N\u00e3o perca mais tempo! <\/span><\/strong><\/span><span style=\"font-weight: var( --e-global-typography-text-font-weight ); font-size: 14pt; font-family: arial, helvetica, sans-serif; color: #000000;\">Agarre esse B\u00f4nus Incr\u00edvel agora!<\/span><\/p>\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-25 elementor-top-column elementor-element elementor-element-3ecd9d83\" data-id=\"3ecd9d83\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-352e7bcf\" data-id=\"352e7bcf\" 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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5a8ab9fa elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5a8ab9fa\" 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-16 elementor-top-column elementor-element elementor-element-5a251c8b\" data-id=\"5a251c8b\" 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<div class=\"elementor-column elementor-col-66 elementor-top-column elementor-element elementor-element-44847558\" data-id=\"44847558\" 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-3add299f elementor-widget elementor-widget-text-editor\" data-id=\"3add299f\" 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\t\t<p style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 22pt; color: #000000;\">Voc\u00ea receber\u00e1 todos os b\u00f4nus se&nbsp;<\/span><\/p><p style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 22pt; color: #000000;\"><span style=\"font-size: 36pt; color: #008000;\"><strong>agir agora!<\/strong><\/span><\/span><\/p>\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-16 elementor-top-column elementor-element elementor-element-38b21c01\" data-id=\"38b21c01\" 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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5cf80db5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5cf80db5\" 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-16 elementor-top-column elementor-element elementor-element-2493c7f8\" data-id=\"2493c7f8\" 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<div class=\"elementor-column elementor-col-66 elementor-top-column elementor-element elementor-element-79650afe\" data-id=\"79650afe\" 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-146c4903 elementor-widget elementor-widget-text-editor\" data-id=\"146c4903\" 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\t\t<p style=\"text-align: center;\"><span style=\"font-size: 18pt; font-family: arial, helvetica, sans-serif; color: #333333;\"><b>Veja o que os alunos est\u00e3o falando sobre a Imers\u00e3o ICMS &#8211; ST:<\/b><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f190b68 elementor-widget elementor-widget-image\" data-id=\"f190b68\" 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\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"450\" src=\"https:\/\/andrewdelima.com.br\/wp-content\/uploads\/2023\/02\/depo-site-1-1-1024x576.png\" class=\"attachment-large size-large wp-image-597\" alt=\"\" srcset=\"https:\/\/andrewdelima.com.br\/wp-content\/uploads\/2023\/02\/depo-site-1-1-1024x576.png 1024w, https:\/\/andrewdelima.com.br\/wp-content\/uploads\/2023\/02\/depo-site-1-1-300x169.png 300w, https:\/\/andrewdelima.com.br\/wp-content\/uploads\/2023\/02\/depo-site-1-1-768x432.png 768w, https:\/\/andrewdelima.com.br\/wp-content\/uploads\/2023\/02\/depo-site-1-1.png 1366w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\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<div class=\"elementor-element elementor-element-d4429ff elementor-widget elementor-widget-image\" data-id=\"d4429ff\" 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\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"450\" src=\"https:\/\/andrewdelima.com.br\/wp-content\/uploads\/2023\/02\/depo-site2-1-1024x576.png\" class=\"attachment-large size-large wp-image-596\" alt=\"\" srcset=\"https:\/\/andrewdelima.com.br\/wp-content\/uploads\/2023\/02\/depo-site2-1-1024x576.png 1024w, https:\/\/andrewdelima.com.br\/wp-content\/uploads\/2023\/02\/depo-site2-1-300x169.png 300w, https:\/\/andrewdelima.com.br\/wp-content\/uploads\/2023\/02\/depo-site2-1-768x432.png 768w, https:\/\/andrewdelima.com.br\/wp-content\/uploads\/2023\/02\/depo-site2-1.png 1366w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\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<div class=\"elementor-element elementor-element-16ae885 elementor-widget elementor-widget-image\" data-id=\"16ae885\" 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\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"450\" src=\"https:\/\/andrewdelima.com.br\/wp-content\/uploads\/2023\/02\/depo-site-3-1-1024x576.png\" class=\"attachment-large size-large wp-image-595\" alt=\"\" srcset=\"https:\/\/andrewdelima.com.br\/wp-content\/uploads\/2023\/02\/depo-site-3-1-1024x576.png 1024w, https:\/\/andrewdelima.com.br\/wp-content\/uploads\/2023\/02\/depo-site-3-1-300x169.png 300w, https:\/\/andrewdelima.com.br\/wp-content\/uploads\/2023\/02\/depo-site-3-1-768x432.png 768w, https:\/\/andrewdelima.com.br\/wp-content\/uploads\/2023\/02\/depo-site-3-1.png 1366w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\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<div class=\"elementor-element elementor-element-49b8afc elementor-widget elementor-widget-image\" data-id=\"49b8afc\" 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\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"450\" src=\"https:\/\/andrewdelima.com.br\/wp-content\/uploads\/2023\/02\/depo-site-4-1-1024x576.png\" class=\"attachment-large size-large wp-image-594\" alt=\"\" srcset=\"https:\/\/andrewdelima.com.br\/wp-content\/uploads\/2023\/02\/depo-site-4-1-1024x576.png 1024w, https:\/\/andrewdelima.com.br\/wp-content\/uploads\/2023\/02\/depo-site-4-1-300x169.png 300w, https:\/\/andrewdelima.com.br\/wp-content\/uploads\/2023\/02\/depo-site-4-1-768x432.png 768w, https:\/\/andrewdelima.com.br\/wp-content\/uploads\/2023\/02\/depo-site-4-1.png 1366w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\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<div class=\"elementor-element elementor-element-28db360 elementor-widget elementor-widget-image\" data-id=\"28db360\" 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\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"450\" src=\"https:\/\/andrewdelima.com.br\/wp-content\/uploads\/2023\/02\/depo-site-5-1-1024x576.png\" class=\"attachment-large size-large wp-image-593\" alt=\"\" srcset=\"https:\/\/andrewdelima.com.br\/wp-content\/uploads\/2023\/02\/depo-site-5-1-1024x576.png 1024w, https:\/\/andrewdelima.com.br\/wp-content\/uploads\/2023\/02\/depo-site-5-1-300x169.png 300w, https:\/\/andrewdelima.com.br\/wp-content\/uploads\/2023\/02\/depo-site-5-1-768x432.png 768w, https:\/\/andrewdelima.com.br\/wp-content\/uploads\/2023\/02\/depo-site-5-1.png 1366w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\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<div class=\"elementor-element elementor-element-971c728 elementor-widget elementor-widget-image\" data-id=\"971c728\" 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\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"450\" src=\"https:\/\/andrewdelima.com.br\/wp-content\/uploads\/2023\/02\/depo-site-6-1-1024x576.png\" class=\"attachment-large size-large wp-image-592\" alt=\"\" srcset=\"https:\/\/andrewdelima.com.br\/wp-content\/uploads\/2023\/02\/depo-site-6-1-1024x576.png 1024w, https:\/\/andrewdelima.com.br\/wp-content\/uploads\/2023\/02\/depo-site-6-1-300x169.png 300w, https:\/\/andrewdelima.com.br\/wp-content\/uploads\/2023\/02\/depo-site-6-1-768x432.png 768w, https:\/\/andrewdelima.com.br\/wp-content\/uploads\/2023\/02\/depo-site-6-1.png 1366w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\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<div class=\"elementor-element elementor-element-66f6104 elementor-widget elementor-widget-image\" data-id=\"66f6104\" 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\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"450\" src=\"https:\/\/andrewdelima.com.br\/wp-content\/uploads\/2023\/02\/depo-site-7-1-1024x576.png\" class=\"attachment-large size-large wp-image-591\" alt=\"\" srcset=\"https:\/\/andrewdelima.com.br\/wp-content\/uploads\/2023\/02\/depo-site-7-1-1024x576.png 1024w, https:\/\/andrewdelima.com.br\/wp-content\/uploads\/2023\/02\/depo-site-7-1-300x169.png 300w, https:\/\/andrewdelima.com.br\/wp-content\/uploads\/2023\/02\/depo-site-7-1-768x432.png 768w, https:\/\/andrewdelima.com.br\/wp-content\/uploads\/2023\/02\/depo-site-7-1.png 1366w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\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<div class=\"elementor-element elementor-element-e023e7d elementor-widget elementor-widget-image\" data-id=\"e023e7d\" 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\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"450\" src=\"https:\/\/andrewdelima.com.br\/wp-content\/uploads\/2023\/02\/depo-site-8-1-1024x576.png\" class=\"attachment-large size-large wp-image-590\" alt=\"\" srcset=\"https:\/\/andrewdelima.com.br\/wp-content\/uploads\/2023\/02\/depo-site-8-1-1024x576.png 1024w, https:\/\/andrewdelima.com.br\/wp-content\/uploads\/2023\/02\/depo-site-8-1-300x169.png 300w, https:\/\/andrewdelima.com.br\/wp-content\/uploads\/2023\/02\/depo-site-8-1-768x432.png 768w, https:\/\/andrewdelima.com.br\/wp-content\/uploads\/2023\/02\/depo-site-8-1.png 1366w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\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<div class=\"elementor-element elementor-element-3416065 elementor-widget elementor-widget-image\" data-id=\"3416065\" 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\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"450\" src=\"https:\/\/andrewdelima.com.br\/wp-content\/uploads\/2023\/02\/depo-site-9-1-1024x576.png\" class=\"attachment-large size-large wp-image-589\" alt=\"\" srcset=\"https:\/\/andrewdelima.com.br\/wp-content\/uploads\/2023\/02\/depo-site-9-1-1024x576.png 1024w, https:\/\/andrewdelima.com.br\/wp-content\/uploads\/2023\/02\/depo-site-9-1-300x169.png 300w, https:\/\/andrewdelima.com.br\/wp-content\/uploads\/2023\/02\/depo-site-9-1-768x432.png 768w, https:\/\/andrewdelima.com.br\/wp-content\/uploads\/2023\/02\/depo-site-9-1.png 1366w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\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-16 elementor-top-column elementor-element elementor-element-6953d3c5\" data-id=\"6953d3c5\" 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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5b88521e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5b88521e\" 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-16 elementor-top-column elementor-element elementor-element-1c7ec663\" data-id=\"1c7ec663\" 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<div class=\"elementor-column elementor-col-66 elementor-top-column elementor-element elementor-element-26490477\" data-id=\"26490477\" 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-913b903 elementor-widget elementor-widget-text-editor\" data-id=\"913b903\" 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\t\t<p>Mas talvez sua pr\u00f3xima pergunta seja:<\/p><p><span style=\"font-size: 36pt; color: #008000;\">Quanto custa a Imers\u00e3o ICMS ST?<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-227b157f elementor-widget elementor-widget-spacer\" data-id=\"227b157f\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\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-16 elementor-top-column elementor-element elementor-element-55184b16\" data-id=\"55184b16\" 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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-687291c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"687291c\" 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-25 elementor-top-column elementor-element elementor-element-78257c60\" data-id=\"78257c60\" 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<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-4b2cd344\" data-id=\"4b2cd344\" 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-6d7cd38b elementor-widget elementor-widget-spacer\" data-id=\"6d7cd38b\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-66c17b47 elementor-widget elementor-widget-text-editor\" data-id=\"66c17b47\" 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\t\t<p>Poderias <strong>encontrar-se investindo muito dinheiro<\/strong>\u00a0 para ter acesso \u00e0s informa\u00e7\u00f5es dispostas nessa imers\u00e3o, at\u00e9 porque, verdadeiramente, est\u00e3o sendo entregues conte\u00fados relevantes para voc\u00ea, contador ou tributarista, aprimorar seus conhecimentos e al\u00e7ar voos maiores na carreira.\u00a0 \u00a0<\/p><p>S\u00f3 que HOJE voc\u00ea n\u00e3o vai pagar nem perto disso!<\/p>\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-25 elementor-top-column elementor-element elementor-element-5d90e48d\" data-id=\"5d90e48d\" 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-568932da elementor-widget elementor-widget-image\" data-id=\"568932da\" 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\t\t<img loading=\"lazy\" decoding=\"async\" width=\"717\" height=\"1024\" src=\"https:\/\/andrewdelima.com.br\/wp-content\/uploads\/2022\/10\/IMG-20220817-WA0063-1.jpg\" class=\"attachment-large size-large wp-image-483\" alt=\"\" srcset=\"https:\/\/andrewdelima.com.br\/wp-content\/uploads\/2022\/10\/IMG-20220817-WA0063-1.jpg 717w, https:\/\/andrewdelima.com.br\/wp-content\/uploads\/2022\/10\/IMG-20220817-WA0063-1-210x300.jpg 210w\" sizes=\"(max-width: 717px) 100vw, 717px\" \/>\t\t\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-25 elementor-top-column elementor-element elementor-element-463fc561\" data-id=\"463fc561\" 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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-43c76 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"43c76\" 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-top-column elementor-element elementor-element-5f1f2b82\" data-id=\"5f1f2b82\" 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-5fb9e481 elementor-widget elementor-widget-menu-anchor\" data-id=\"5fb9e481\" data-element_type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"precos\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5f0177d elementor-widget elementor-widget-heading\" data-id=\"5f0177d\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">PODER\u00cdA FACILMENTE<br>TE COBRAR MUITO MAIS POR TODO O CONTE\u00daDO ENTREGUE NESSA IMERS\u00c3O, POR\u00c9M...\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7a8ae10e elementor-widget elementor-widget-text-editor\" data-id=\"7a8ae10e\" 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\t\t<p><b>Somente HOJE voc\u00ea ter\u00e1 uma condi\u00e7\u00e3o especial para adquirir a Imers\u00e3o ICMS &#8211; ST.<\/b><\/p>\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-49ff6e4a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"49ff6e4a\" data-element_type=\"section\" id=\"oferta\" 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-33 elementor-top-column elementor-element elementor-element-7258291e\" data-id=\"7258291e\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\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<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-3119736e\" data-id=\"3119736e\" 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-733832c8 elementor-widget elementor-widget-spacer\" data-id=\"733832c8\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1a9422b1 elementor-widget elementor-widget-heading\" data-id=\"1a9422b1\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">DE: R$ 1.500,00<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7a2713d3 elementor-widget elementor-widget-heading\" data-id=\"7a2713d3\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><span style=\"font-size:.4em;margin-left:-20px\">POR 12 X DE<\/span> R$ 27<sup>,61<\/sup>\n<b><span style=\"text-align: center;margin-top: 6px;font-size: 18px\">OU \u00c0 VISTA POR R$267,00<span style=\"font-size: 61px\"><\/span><\/span><\/b><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-57d43fbc elementor-align-start elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"57d43fbc\" 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\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<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Acesso completo e Imediato ao material<\/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<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Garantia de 07 Dias<\/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<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">B\u00f4nus V\u00eddeo aula \"Cuidados com vendas via PIX \"<\/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<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">B\u00f4nus Livro digital do prof. \"ICMS e Ref. Tribut\u00e1ria\"<\/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<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">B\u00f4nus \"Tabela de al\u00edquotas de ICMS\"<\/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<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Certificado de conclus\u00e3o<\/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\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-55070ff2 elementor-widget elementor-widget-spacer\" data-id=\"55070ff2\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-423a45a9 elementor-align-center button elementor-widget elementor-widget-button\" data-id=\"423a45a9\" 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\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/pay.kiwify.com.br\/xDgrCvS\">\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\">APROVEITAR O \u00daLTIMO DIA DE DESCONTO<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-855328d elementor-widget elementor-widget-text-editor\" data-id=\"855328d\" 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\t\t<p id=\"count\"><\/p>\n\t\t\t\t\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-6ad60 center-force elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6ad60\" 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-40ad14b1\" data-id=\"40ad14b1\" 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-330bfd52 elementor-widget elementor-widget-heading\" data-id=\"330bfd52\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Pagamento 100% seguro<\/h2>\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<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-27c9d34e\" data-id=\"27c9d34e\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-508d998d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"508d998d\" 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-50 elementor-top-column elementor-element elementor-element-5a68ce5c\" data-id=\"5a68ce5c\" 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-41215662 elementor-widget elementor-widget-image\" data-id=\"41215662\" 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\t\t<img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"300\" src=\"https:\/\/andrewdelima.com.br\/wp-content\/uploads\/2022\/10\/sete-dias-de-garantia-1-300x300-1.png\" class=\"attachment-large size-large wp-image-484\" alt=\"\" srcset=\"https:\/\/andrewdelima.com.br\/wp-content\/uploads\/2022\/10\/sete-dias-de-garantia-1-300x300-1.png 300w, https:\/\/andrewdelima.com.br\/wp-content\/uploads\/2022\/10\/sete-dias-de-garantia-1-300x300-1-150x150.png 150w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/>\t\t\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-50e1f294\" data-id=\"50e1f294\" 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-2688bb6b elementor-widget elementor-widget-heading\" data-id=\"2688bb6b\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Garantia Incondicional<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-32a50cc5 elementor-widget elementor-widget-text-editor\" data-id=\"32a50cc5\" 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\t\t<p>Vou te oferecer 07<b>\u00a0dias de garantia incondicional,<\/b> se dentro desse prazo voc\u00ea perceber que o produto n\u00e3o \u00e9 para voc\u00ea, pode pedir o dinheiro de volta e eu te devolvo <b>100% do seu investimento! <\/b>Eu s\u00f3 posso te oferecer isso, porque eu confio no meu m\u00e9todo e sei que foi utilizado por diversos alunos, sempre trazendo resultados. Voc\u00ea n\u00e3o tem risco nenhum, o risco \u00e9 inteiramente meu!<\/p>\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-458862d3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"458862d3\" 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-16 elementor-top-column elementor-element elementor-element-4b78f494\" data-id=\"4b78f494\" 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<div class=\"elementor-column elementor-col-66 elementor-top-column elementor-element elementor-element-1a67f73f\" data-id=\"1a67f73f\" 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-2dd68ec3 elementor-widget elementor-widget-text-editor\" data-id=\"2dd68ec3\" 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\t\t<p>Perguntas frequentes<\/p>\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-16 elementor-top-column elementor-element elementor-element-7c15905d\" data-id=\"7c15905d\" 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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-54d852fe elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"54d852fe\" 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-top-column elementor-element elementor-element-7d49cc8f\" data-id=\"7d49cc8f\" 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-2ec28e31 elementor-widget elementor-widget-accordion\" data-id=\"2ec28e31\" data-element_type=\"widget\" data-widget_type=\"accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-7841\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-7841\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-question-circle\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\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<a class=\"elementor-accordion-title\" tabindex=\"0\">O que \u00e9 a Imers\u00e3o ICMS ST?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-7841\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-7841\"><p>\u00c9 um curso completo sobre o regime de substitui\u00e7\u00e3o tribut\u00e1ria nas opera\u00e7\u00f5es interestaduais desenvolvido pelo professor Andrew Lima, mestre e especialista em direito tribut\u00e1rio com \u00eanfase no ICMS e Auditor Fiscal fazend\u00e1rio h\u00e1 mais de 15 anos. O curso foi montado segundo a metodologia constru\u00edda pelo professor em que os alunos(as) obter\u00e3o o conhecimento necess\u00e1rio para saber identificar todas as opera\u00e7\u00f5es sujeitas ao ICMS ST e n\u00e3o ter mais dor de cabe\u00e7a para analisar essas opera\u00e7\u00f5es.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-7842\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-7842\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-question-circle\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\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<a class=\"elementor-accordion-title\" tabindex=\"0\">Para quem \u00e9 a Imers\u00e3o ICMS ST?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-7842\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-7842\"><p>Se voc\u00ea estiver passando por pelo menos uma das situa\u00e7\u00f5es abaixo, voc\u00ea precisa dessa Imers\u00e3o:<\/p><p><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight ); font-size: 1rem;\">Quer entender de uma vez por todas a legisla\u00e7\u00e3o pertinente a substitui\u00e7\u00e3o tribut\u00e1ria<\/span><\/p><p>Quer saber identificar produtos sujeitos ao regime de substitui\u00e7\u00e3o<\/p><p>Est\u00e1 cansado de perder clientes em sua carteira por n\u00e3o ter conhecimento necess\u00e1rio<\/p><p>Quer aumentar o seu ramo de atua\u00e7\u00e3o profissional na \u00e1rea fiscal e cont\u00e1bil<\/p><p>Quer obter mais conhecimento e ser reconhecido como autoridade no assunto<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-7843\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-7843\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-question-circle\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\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<a class=\"elementor-accordion-title\" tabindex=\"0\">Quanto tempo at\u00e9 come\u00e7ar a ver os resultados no aprendizado?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-7843\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-7843\"><p>Voc\u00ea pode come\u00e7ar a ver os resultados com extrema rapidez. Basta que voc\u00ea adquira a imers\u00e3o e comece a aplicar o m\u00e9todo do professor Andrew Lima.\u00a0<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-7844\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-7844\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-question-circle\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\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<a class=\"elementor-accordion-title\" tabindex=\"0\">Como obtenho acesso a Imers\u00e3o ICMS ST?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-7844\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-7844\"><p>Atrav\u00e9s da aquisi\u00e7\u00e3o do mesmo. Clique num dos bot\u00f5es que que te levam para \u00e1rea de compra da Imers\u00e3o ICMS ST.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-7845\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-7845\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-question-circle\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\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<a class=\"elementor-accordion-title\" tabindex=\"0\">Como a Imers\u00e3o ICMS ST \u00e9 entregue?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-7845\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-7845\"><p>Voc\u00ea ter\u00e1 acesso instant\u00e2neo ao curso gravado, juntamente com os b\u00f4nus ofertados. O acesso \u00e9 imediato logo ap\u00f3s a confirma\u00e7\u00e3o do pagamento por meio da plataforma do curso. Voc\u00ea recebe a orienta\u00e7\u00e3o para adentrar ao curso via e-mail.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-7846\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-7846\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-question-circle\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\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<a class=\"elementor-accordion-title\" tabindex=\"0\">Quanto custa?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-7846\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-7846\"><p>Adquirir conhecimento n\u00e3o deve ser considerado um gasto, mas um investimento pessoal e profissional. O investimento na Imers\u00e3o ICMS ST \u00e9 de R$ 267,00 ou em at\u00e9 12 x de R$ 27,61. Oferta por tempo limitado!<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-7847\" class=\"elementor-tab-title\" data-tab=\"7\" role=\"button\" aria-controls=\"elementor-tab-content-7847\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-question-circle\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\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<a class=\"elementor-accordion-title\" tabindex=\"0\">Existe uma garantia?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-7847\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"7\" role=\"region\" aria-labelledby=\"elementor-tab-title-7847\"><p>Pode apostar que sim! Voc\u00ea tem 7 dias completos para ter certeza de que isso \u00e9 para voc\u00ea. Se por algum motivo, ou nenhuma raz\u00e3o, voc\u00ea n\u00e3o estiver 100% satisfeito, basta me enviar um e-mail, e eu reembolsarei cada centavo do seu investimento.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\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-5b92c54e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5b92c54e\" 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-50 elementor-top-column elementor-element elementor-element-bf86fa5\" data-id=\"bf86fa5\" 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-34629efc elementor-widget elementor-widget-text-editor\" data-id=\"34629efc\" 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\t\t<p style=\"text-align: center;\"><span style=\"color: #ffffff;\">Imers\u00e3o ICMS ST | Todos os direitos reservados<\/span><\/p>\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-5efa0227\" data-id=\"5efa0227\" 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-2daf5893 elementor-widget elementor-widget-text-editor\" data-id=\"2daf5893\" 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\t\t<p style=\"text-align: center;\"><span style=\"color: #ffffff;\">Contato &#8211; Pol\u00edtica de Privacidade &#8211; Termos de Uso\u00a0<\/span><\/p>\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-1f787a4a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1f787a4a\" 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-top-column elementor-element elementor-element-271d3866\" data-id=\"271d3866\" 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-37d5cb56 elementor-widget elementor-widget-text-editor\" data-id=\"37d5cb56\" 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\t\t<p style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 10pt; color: #ffffff;\">TERMOS E CONDI\u00c7\u00d5ES<\/span><\/p><p style=\"text-align: center;\"><span style=\"color: #ffffff; font-family: arial, helvetica, sans-serif; font-size: 10pt; font-weight: var( --e-global-typography-text-font-weight );\">Seu n\u00edvel de sucesso em alcan\u00e7ar os resultados\u00a0 com o uso dos nossos cursos depende do tempo que voc\u00ea dedica a aplica\u00e7\u00e3o do m\u00e9todo, t\u00e9cnicas utilizadas, conhecimento e habilidades adquiridas.<\/span><\/p><p style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 10pt; color: #ffffff;\">Como esses fatores diferem entre cada indiv\u00edduo, n\u00e3o podemos garantir o sucesso ou o n\u00edvel de resultado, nem somos respons\u00e1veis por qualquer de suas a\u00e7\u00f5es.<\/span><\/p><p style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 10pt; color: #ffffff;\">Todas e quaisquer declara\u00e7\u00f5es prospectivas contidas neste site destinam-se a expressar a nossa opini\u00e3o sobre os resultados potenciais que algumas pessoas podem alcan\u00e7ar.<\/span><\/p><p style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 10pt; color: #ffffff;\">resultados \u00e9 a consist\u00eancia.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-21175ec5 elementor-widget elementor-widget-html\" data-id=\"21175ec5\" data-element_type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<script type=\"text\/javascript\">\nvar today = new Date();\nvar day = today.getDate();\nvar day2 = today.getDate()-1;\nvar day3 = today.getDate()-2;\nvar month = today.getMonth();\nvar monthList = [\"Janeiro\",\"Fevereiro\",\"Mar\u00e7o\",\"Abril\",\"Maio\",\"Junho\",\"Julho\",\"Agosto\",\"Setembro\",\"Outubro\",\"Novembro\",\"Dezembro\"];\n\nif (month == 0 && day == 1) {\nday2 = \"31\"\nday3 = \"30\";\n} else if (month == 0 && day == 2) {\nday3 = \"31\"\n}\n\nif (month == 1 && day == 1) {\nday2 = \"31\"\nday3 = \"30\";\n} else if (month == 1 && day == 2) {\nday3 = \"31\"\n}\n\nif (month == 2 && day == 1) {\nday2 = \"28\"\nday3 = \"27\";\n} else if (month == 2 && day == 2) {\nday3 = \"28\"\n}\n\nif (month == 3 && day == 1) {\nday2 = \"31\"\nday3 = \"30\";\n} else if (month == 3 && day == 2) {\nday3 = \"31\"\n}\n\nif (month == 4 && day == 1) {\nday2 = \"30\"\nday3 = \"29\";\n} else if (month == 4 && day == 2) {\nday3 = \"30\"\n}\n\nif (month == 5 && day == 1) {\nday2 = \"31\"\nday3 = \"30\";\n} else if (month == 5 && day == 2) {\nday3 = \"31\"\n}\n\nif (month == 6 && day == 1) {\nday2 = \"30\"\nday3 = \"29\";\n} else if (month == 6 && day == 2) {\nday3 = \"30\"\n}\n\nif (month == 7 && day == 1) {\nday2 = \"31\"\nday3 = \"30\";\n} else if (month == 7 && day == 2) {\nday3 = \"31\"\n}\n\nif (month == 8 && day == 1) {\nday2 = \"31\"\nday3 = \"30\";\n} else if (month == 8 && day == 2) {\nday3 = \"31\"\n}\n\nif (month == 9 && day == 1) {\nday2 = \"30\"\nday3 = \"29\";\n} else if (month == 9 && day == 2) {\nday3 = \"30\"\n}\n\nif (month == 10 && day == 1) {\nday2 = \"31\"\nday3 = \"30\";\n} else if (month == 10 && day == 2) {\nday3 = \"31\"\n}\n\nif (month == 11 && day == 1) {\nday2 = \"30\"\nday3 = \"29\";\n} else if (month == 11 && day == 2) {\nday3 = \"30\"\n}\n\n\ndocument.getElementById(\"displayDate\").innerHTML ='<center>Somente nos dias: ' + '<b>' + day3 + ', ' + day2 + ' e ' + day + ' de ' + monthList[month] + '<\/b> voc\u00ea ter\u00e1 um desconto diferenciado de 95%';\n <\/script>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3db9a42b elementor-widget elementor-widget-html\" data-id=\"3db9a42b\" data-element_type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<script>\r\nfunction calculateHMSleft()\r\n{\r\n\tvar now = new Date();\r\n\tvar hoursleft = 23-now.getHours();\r\n\tvar minutesleft = 59-now.getMinutes();\r\n\tvar secondsleft = 59-now.getSeconds();\r\n\tif(minutesleft<10) minutesleft = \"0\"+minutesleft;\r\n\tif(secondsleft<10) secondsleft = \"0\"+secondsleft;\r\n\tdocument.getElementById('count').innerHTML = \"Essa promo\u00e7\u00e3o encerra em: \"+hoursleft+\"hrs \"+minutesleft+\"min e \"+secondsleft+\"seg\";\r\n}\r\ncalculateHMSleft();\r\nsetInterval(calculateHMSleft, 1000);\r\n\r\n<\/script>\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<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Domine definitivamente o ICMS-ST e seja reconhecido e valorizado como um expert fiscal e cont\u00e1bil. Descubra o m\u00e9todo do prof. Andrew Lima que vai fixar de vez o seu entendimento e te transformar num especialista em Substitui\u00e7\u00e3o Tribut\u00e1ria. \u00a0Acesso Imediato Pagamento Seguro Passo a passo did\u00e1tico\u00a0\u00a0Certificado Garantia de 07 dias QUERO ENTRAR NA IMERS\u00c3O ICMS [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_canvas","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"class_list":["post-93","page","type-page","status-publish","hentry"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/andrewdelima.com.br\/index.php?rest_route=\/wp\/v2\/pages\/93","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/andrewdelima.com.br\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/andrewdelima.com.br\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/andrewdelima.com.br\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/andrewdelima.com.br\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=93"}],"version-history":[{"count":544,"href":"https:\/\/andrewdelima.com.br\/index.php?rest_route=\/wp\/v2\/pages\/93\/revisions"}],"predecessor-version":[{"id":786,"href":"https:\/\/andrewdelima.com.br\/index.php?rest_route=\/wp\/v2\/pages\/93\/revisions\/786"}],"wp:attachment":[{"href":"https:\/\/andrewdelima.com.br\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=93"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}