Principais alterações nos TLVS e BEIS introduzidas na publicação
Transcrição
Principais alterações nos TLVS e BEIS introduzidas na publicação
683257(7e&1,&2 35,1&,3$,6$/7(5$d®(61267/96 (%(,6 ,1752'8=,'$6 1$38%/,&$d2$18$/'$$&*,+(0 PHQFLRQDGDVFKHJXHPDXPWHUPRIHOL]HPWHPSR KiELOSDUDLQLFLDUHFRPSOHWDUDWUDGXomRHUHYLVmR GDSXEOLFDomRQRVSULPHLURVPHVHVGH $ WUDGXomR GRV / L P L W H V G H ( [ S R V L o m R 2FXSDFLRQDO GD $ & * , + 7 /9 V SDUD VXEVWkQFLDV T X t P L F D V H DJHQWHV ItVLFRV FRQVLGHUDGD XPD UHIHUrQFLD SHUPDQHQWH SDUD RV SURILVVLRQDLV GH +LJLHQH 2FXSDFLRQDOQmRVHUiSXEOLFDGDHPYLVWRTXH D$%+2HQFRQWUDVHDWXDOPHQWHHPQHJRFLDomRFRP D $&*,+ SDUD GDU FRQWLQXLGDGH j YHUVmR HP SRUWXJXrV $SURYHLWDPRV D RSRUWXQLGDGH GHVWH KLDWR SDUD UHYLVDU XPD YH] PDLV RV OLYUHWRV DQWHULRUHV YHUV}HV UHDOL]DGRV SHOD FRRUGHQDomR WpFQLFD GD WUDGXomR TXH FRXEH j GLUHWRULD GD $%+2 SDUD R SHUtRGRD (VVDUHYLVmRYLVDDLQGLFDUDOJXQVHUURVDGYLQGRVGR SURFHVVR GH LPSUHVVmR VHQGR FRPHQWDGRV FRPR ´HUUDWDµ GD ~OWLPD HGLomR HP SRUWXJXrV DVVLPFRPRDH[SRUDVDOWHUDo}HVSXEOLFDGDVSHOD $&*,+ QDYHUVmR 3URYDYHOPHQWHUHWRPDUHPRVDWUDGXomRGROLYUHWR HP VXD YHUVmR DVVLP TXH DV QHJRFLDo}HV (UUDWD WĄŐŝŶĂ ϱϴ ^ƵďƐƚąŶĐŝĂE͘Ž ^ KŶĚĞƐĞůġ ĞǀĞͲƐĞůĞƌ dĂůĐŽϭϰϴϬϳͲϵϲͲϲ ^ĞŵĮďƌĂĚĞƐďĞƐƚŽ ϮŵŐͬŵϯ ;͕ZͿ ϮŵŐͬŵϯ ;͕ZͿ ŽŵĮďƌĂĚĞƐďĞƐƚŽ hƐĂƌd>sΠ;<Ϳ hƐĂƌd>sĚŽ Π;<Ϳ ƐďĞƐƚŽ KďƐĞƌǀĂĕĆŽ EŽƉƌŽĐĞƐƐŽĚĞ ŝŵƉƌĞƐƐĆŽĨŽŝƉĞƌĚŝĚĂ ƉĂƌƚĞĚĂĨƌĂƐĞ͞ƵƐĂƌ d>sΠĚŽƐďĞƐƚŽ͟ WĄŐŝŶĂ ŽŶƚƌĂĐĂƉĂ EŽƚĂƐĚĞƌŽĚĂƉĠĞ ĂďƌĞǀŝĂƚƵƌĂƐ KŶĚĞƐĞůġ ĞǀĞͲƐĞůĞƌ ;&Ϳ&ŝďƌĂƐƌĞƐƉŝƌĄǀĞŝƐ͗ ;&Ϳ&ŝďƌĂƐƌĞƐƉŝƌĄǀĞŝƐ͗ ĐŽŵƉƌŝŵĞŶƚŽхϱђŵ͕ ĐŽŵƉƌŝŵĞŶƚŽхϱђŵ͕ ƌĞůĂĕĆŽхϯ͗ϭ͕ ƌĞůĂĕĆŽшϯ͗ϭ͕ ĚĞƚĞƌŵŝŶĂĚŽƉĞůŽŵĠƚŽĚŽ ĚĞƚĞƌŵŝŶĂĚŽƉĞůŽ ĚĞĮůƚƌŽŵĞŵďƌĂŶĂ͕ĐŽŵ ŵĠƚŽĚŽĚĞĮůƚƌŽ ŵĂŐŶŝĮĐĂĕĆŽĚĞϰϬϬͲϰϱϬy ŵĞŵďƌĂŶĂ͕ĐŽŵ ;ŽďũĞƟǀĂĚĞϰŵŵͿ͕ ŵĂŐŶŝĮĐĂĕĆŽĚĞϰϬϬͲ ϰϱϬy;ŽďũĞƟǀĂĚĞϰŵŵͿ͕ ƵƐĂŶĚŽŝůƵŵŝŶĂĕĆŽƉŽƌ ƵƐĂŶĚŽŝůƵŵŝŶĂĕĆŽƉŽƌ ĐŽŶƚƌĂƐƚĞĚĞĨĂƐĞ͘ ĐŽŶƚƌĂƐƚĞĚĞĨĂƐĞ͘ KďƐĞƌǀĂĕĆŽ EĞƐƐĞĐĂƐŽ͕ ƉĂƌƚĞĚŽ ƐşŵďŽůŽшĨŽŝ ƉĞƌĚŝĚŽ͘ BBBBBBBBBBBBBBBBBBBBBBBBBBBBBB +LJLHQLVWD2FXSDFLRQDO&HUWLÀFDGR+2& 3yV*UDGXDQGDHP+LJLHQH2FXSDFLRQDO%DFKDUHOHP0DWHPiWLFD 5HYLVWD$%+2(GLomR 683257(7e&1,&2 $OWHUDo}HV QRV FRQWH~GRV ´ ,QWURGXomR jV 6XEVWkQFLDV 4XtPLFDVµ ´9DORUHV $GRWDGRVµ H ´1RWDGH$OWHUDo}HV3UHWHQGLGDV1$3 D$ VHomR (;326,d¯(6 GH 3,&2 p SURSRVWD SDUD VXEVWLWXLU D DWXDO VHomR ´'LJUHVV}HV DFLPD GRV / L P L W H V G H ( [ S R V L o m R 9D O R U H V 0 i [ L P R V 3HUPLVVtYHLVµ H HVWi LQFOXtGD HP 1RWD GH $OWHUDo}HV3UHWHQGLGDV1$3µ E)RUDP DGRWDGRV RV 7/9V GDV VXEVWkQFLDV $FHWRQD ÉFLGR R[iOLFR DQLGUR H GLKLGUDWDGR %URPHWRGHFLDQRJrQLR)RUPLDWRGHPHWLOD)HQLO LVRFLDQDWR+LGUHWRGHOtWLR7ULFORURSURSDQR H7ULHWLODPLQD(VVDVVXEVWkQFLDVMiFRQVWDYDPQD 1RWD GH $OWHUDo}HV 3UHWHQGLGDV GH H IRUDP WUDQVIHULGDVSDUDD7DEHODGH9DORUHV$GRWDGRVSDUD YLGH7$%(/$, F $ V V X E V W k Q F L D V T X t P L F D V $ Q L G U L G R K H [ D K L G U R I W i O L F R W R G R V R V L V { P H U R V )RUPDOGHtGR *OXWDUDOGHtGR DWLYDGR H QmR DWLYDGRH0HWDFULODWRGHPHWLODHVWDYDPQD1RWD GH $OWHUDo}HV 3UHWHQGLGDV 1$3 SDUD SDUD DWXDOL]Do}HVQD1RWDomR6HQVLELOL]DQWH6(1VHQGR DJRUDHVSHFLILFDGRVQD7DEHODGH9DORUHV$GRWDGRV SDUDFRPR6HQVLELOL]DQWH'pUPLFR'6(1HRX 6HQVLELOL]DQWH5HVSLUDWyULR56(1 /LPLWH GH ([SRVLomR 3URSR[XU /LPLWH GH ([SRVLomR H 1RWDo}HV :DUIDULQD /LPLWH GH ([SRVLomR1RWDo}HVH%DVHGR7/9 VHQGRLQFOXtGDV QD 1RWD GH $OWHUDo}HV 3UHWHQGLGDV 1$3 9LGH 7$%(/$,, I3DUDDVVXEVWkQFLDVTXtPLFDV$FHWDWRGHQ%XWLOD $FHWDWR GH VHF%XWLOD $FHWDWR GH WHUF%XWLOD 6LOLFDWRGHFiOFLRVLQWpWLFRQmRILEURVRH$FHWDWR GH LVREXWLOD IRL SURSRVWD D UHWLUDGD GD 'RFXPHQWDomRHGRV7/9VDGRWDGRV J$V VHJXLQWHV VXEVWkQFLDV TXtPLFDV GHYHP SHUPDQHFHU QD 1RWD GH $OWHUDo}HV 3UHWHQGLGDV 1$3 FRP UHYLV}HV &LDQRJrQLR /LPLWH GH ([SRVLomR (WLOHQR JOLFRO /LPLWH GH ([SRVLomR 0HWDLV GXURV FRQWHQGR &DUEHWR GH WXQJVWrQLR H &REDOWRFRPRFREDOWR/LPLWHGH([SRVLomRH1RPH GDVXEVWkQFLD6LPD]LQD1RWDo}HV7ROXHQR RXGLLVRFLDQDWRRXFRPRPLVWXUD/LPLWHGH ( [ S R V L o m R H % D V H G R 7 /9 )R V W D W R G H W U L P H W D F U H V L O D 1 R W D o } H V )R V I D W R G H 7ULSDUDFUHVLOD1RWDo}HVH%DVHGR7/9 K$ VXEVWkQFLD )RVILQD IRL UHWLUDGD GD 1RWD GH $OWHUDo}HV3UHWHQGLGDV1$3 L$ 'RFXPHQWDomR GD VXEVWkQFLD 7HWUDKLGUHWR GH VLOtFLRIRLDWXDOL]DGDHQmRWHYHQHQKXPDDOWHUDomR G$V VXEVWkQFLDV TXtPLFDV 7ULFORUHWR GH ERUR H $FHWDWR GH EXWLOD WRGRV RV LV{PHURV IRUDP LQFOXtGDVQD1RWDGH$OWHUDo}HV3UHWHQGLGDV1$3 FRPSURSRVWDGHOLPLWHVGHH[SRVLomR7/9 (VVDV VXEVWkQFLDV QmR SRVVXtDP DLQGD QHQKXP OLPLWH DGRWDGRRXSURSRVWRSHOD$&*,+ 9LGH7$%(/$,, N$ VXEVWkQFLD $FHWLOHQR IRL UHWLUDGD GD 'RFXPHQWDomR H1DV VHJXLQWHV VXEVWkQFLDV TXtPLFDV IRUDP SURSRVWDVUHYLV}HV7ULEURPHWRGHERUR/LPLWHGH ([SRVLomR H %DVH GR 7/9 7ULIOXRUHWR GH ERUR /LPLWH GH ([SRVLomR &LDQRDFULODWR GH PHWLOD O)RUDP DGRWDGDV DV DOWHUDo}HV SURSRVWDV SDUD R $QH[R + 0pWRGR GH &iOFXOR 5HFtSURFR SDUD &HUWDV 0LVWXUDV GH 9DSRUHV GH 6ROYHQWHV 5HILQDGRV&RQVWLWXtGDVGH+LGURFDUERQHWRV M$GRFXPHQWDomRGDVXEVWkQFLD0DGHLUD3RHLUDV WRGDVDVRXWUDVHVSpFLHVIRLDWXDOL]DGDHDOWHURX VHD%DVHGR7/9 9LGH7DEHOD, 5HYLVWD$%+2(GLomR 683257(7e&1,&2 7$%(/$,²9$/25(6$'27$'26(0 R 6XEVWkQFLD >1 &$6@ 7:$ 67(/ SSP SSP $FHWRQD>@ ÈFLGR R[iOLFR DQLGUR >@H GLLGUDWDGR>@ 1RWDo}HV PJP PJP $%(, 3HVR0RO %DVHGR7/9 ,UU756HROKRV &RPSU61& DQLGUR ,UUROKRVSHOHH756 GLLGUDW &SSP SSP SSP 3HOH &RPSU61&LUU756 GDQRROKRV )HQLOLVRFLDQDWR >@ SSP SSP 3HOH'6(1 56(1 ,UU756 +LGUHWRGHOtWLR>@ )RUPLDWRGHPHWLOD>@ %URPHWRGHFLDQRJrQLR >@ ,UUWUDWRUHVSLUDWyULR H ROKRVHGHPD SXOP O 0DGHLUD3RHLUDVWRGDVDV RXWUDV HVSpFLHV & PJP , PJP ,UUROKRVHWUDWR UHVSLUDWyULR )XQ SXOPRQDU,UU 756H75, ± 7ULFORURSURSDQR>@ SSP $ &kQFHU 7ULHWLODPLQD>@ SSP SSP 3HOH$ &RPSUYLVmR,UU756 &RPSUFRPSURPHWLPHQWR)XQIXQomR,UULUULWDomR3XOPSXOPRQDU61&VLVWHPDQHUYRVRFHQWUDO75,WUDWRUHVSLUDWyULRLQIHULRUH756WUDWRUHVSLUDWyULRVXSHULRU 5HYLVWD$%+2(GLomR 683257(7e&1,&2 7$%(/$,,127$'($/7(5$d¯(635(7(1','$61$33$5$ 6XEVWkQFLD>1&$6@ 7:$ 67(/ $FHWDWRGHQ %XWLOD>@ 1RWDo}HV 3HVR0RO %DVHGR7/9 5HWLUDGDGD'RFXPHQWDomRDGRWDGD5HIHUrQFLDDR$FHWDWRGH%XWLODWRGRVRVLV{PHURV $FHWDWRGHVHF %XWLOD>@ 5HWLUDGDGD'RFXPHQWDomRDGRWDGD5HIHUrQFLDGR$FHWDWRGH%XWLODWRGRVRVLV{PHURV $FHWDWRGHWHUF%XWLOD>@ 5HWLUDGDGD'RFXPHQWDomRDGRWDGD5HIHUrQFLDGR$FHWDWRGH%XWLODWRGRVRVLV{PHURV $FHWDWRGH%XWLODWRGRVRVLV{PHURV > @ SSP SSP ² ,UUROKRVH756 $FHWDWRGH,VREXWLOD>@ &LDQRDFULODWRGH0HWLOD>@ &LDQRJrQLR>@ (WLOHQR*OLFRO> @ )RV¿QD> @ 5HWLUDGDGD'RFXPHQWDomRDGRWDGD5HIHUrQFLDDR $FHWDWRGH%XWLODWRGRVRVLV{PHURV SSP ² ,+ PJP SSP ),93 SSP ² ,UUROKRVH756 &SSP ² ,UUROKRVH756 SSP),93 $ ,UUROKRVH756 5HWLUDGDGDVDOWHUDo}HVSUHWHQGLGDV )RVIDWRGH7ULPHWDFUHVLOD>@ )RVIDWRGH7ULRUWRFUHVLOD>@ )RVIDWRGH7ULSDUDFUHVLOD> @ 0HWDLVGXURVFRQWHQGR&REDOWR> @H&DUEHWRGH7XQJVWrQLR> @FRPR&REDOWR 3URSR[XU> @ PJPñ),9 ² 3HOH$ *OkQGXODDGUHQDOGDQR VLVWHPDUHSURIHPLQLQR PJPñ),9 ² 3HOH 1HXURWR[LFLGDGHLQLE FROLQHVWHUDVH PJPñ),9 ² 3HOH PJP 7 ² 56(1$ ² *OkQGXODDGUHQDOGDQRUHSUR IHPLQLQRHPDVFXOLQR 3QHXPRQLWH PJPñ),9 ² $ ,QLEFROLQHVWHUDVH 6LOLFDWRGH&iOFLR SDUWtFXODVQmR ¿EURVDV>@ 5HWLUDGDGD'RFXPHQWDomRDGRWDGD5HIHUrQFLDGR$QH[R%3DUWtFXODVLQVRO~YHLVRXGHEDL[D VROXELOLGDGHQmRHVSHFL¿FDGDVGHRXWUDPDQHLUD3126 6LOLFDWRGH&iOFLR> @ RFRUUrQFLDVQDWXUDLVFRPR :ROODVWRQLWH PJP ,( ² PJPñ , ² 6LPD]LQD> @ RX 7ROXHQRGLLVRFLDQDWRRX FRPRPLVWXUD>@ SSP),9 7ULEURPHWRGH%RUR> @ ² &SSP 7ULFORUHWRGH%RUR>@ ² 7ULÀXRUHWRGH%RUR>@ :DUIDULQD>@ $ $ 3HOH'6(1 SSP),9 56(1$ ² 3QHXPRFRQLRVHIXQF SXOPRQDU (IHKHPDWROyJLFR ² &SSP ² SSP &SSP ² PJPñ, ² 3HOH $VPDIXQFSXOPRQDU,UU ROKRV ,UU756SQHXPRQLWH ,UU756SQHXPRQLWH ,UU 756SQHXPRQLWH &RDJXODomRWHUDWRJrQLFR 5HYLVWD$%+2(GLomR 683257(7e&1,&2 ÌQGLFHV%LROyJLFRVGH([SRVLomR%(,V D)RUDPDGRWDGRVRV%(,V TXHHVWDYDPQD1RWDGH$OWHUDo}HV3UHWHQGLGDVGHSDUDDVVXEVWkQFLDV $JHQWH4XtPLFR>Q&$6@H 'HWHUPLQDQWH $&(721$>@ ࢽ$FHWRQDQDXULQD +RUiULRGHFROHWD %(, 1RWDo}HV )LQDOGDMRUQDGD PJ/ 1H )LQDOGDMRUQDGDHGDVHPDQD J/ࢽ 1H )LQDOGDMRUQDGDHGDVHPDQD BBB &2%$/72>@(&20326726,125*Æ1,&26 ,QFOXLQGRy[LGRVGHFREDOWR PDVQmRFRPELQDGRFRPFDUEHWRGHWXQJVWrQLR &REDOWRQDXULQD &REDOWRFRPFDUEHWRGHWXQJVWrQLR 1H6T &REDOWRQDXULQD +(;$0(7,/(12',,62&,$1$72>@ )LQDOGDMRUQDGD JJGHFUHDWLQD 1H )LQDOGDMRUQDGD PJJFUHDWLQLQD ࢽ+H[DPHWLOHQRGLDPLQDQDXULQDD (67,5(12>@ 1H ÈFLGRVPDQGpOLFRIHQLOJOLR[tOLFRQDXULQD (VWLUHQRQDXULQD )LQDOGDMRUQDGD D &RPKLGUyOLVH1H 1mRHVSHFtÀFR6T 6HPLTXDQWLWDWLYR BBB J/ࢽ E$VXEVWkQFLDRX7ROXHQRGLLVRFLDQDWRRXDVPLVWXUDVGRVLV{PHURVSHUPDQHFHPQD1RWDGH$OWHUDo}HV 3UHWHQGLGDV1$3 $JHQWH4XtPLFR>Q&$6@H 'HWHUPLQDQWH 72/8(12',,62&,$1$72>@H>@ +RUiULRGHFROHWD )LQDOGDMRUQDGD %(, 1RWDo}HV JJGHFUHDWLQLQDࢽ 1H ࢽ7ROXHQRGLDPLQDQDXULQDF F &RP+LGUyOLVHHVRPDGRVLV{PHURVH $JHQWHV)tVLFRV D)RUDPDGRWDGDVDVDOWHUDo}HVSDUD9LEUDomRHP 0mRVH%UDoRVTXHHVWDYDPQD1RWDGH$OWHUDomR 3UHWHQGLGD1$3HP $H[SRVLomRjYLEUDomRSRGHUHVXOWDUQD6tQGURPHGD 9LEUDomRHP0mRH%UDoRV6%0%+$96FRQMXQWR GH GHVRUGHQV QDV H[WUHPLGDGHV VXSHULRUHV TXH L Q F O X H P V L Q D L V H V L Q W R P D V Y D V F X O D U H V QHXURVHQVRULDLV H PXVFXORHVTXHOpWLFRV 2 7/9 DSUHVHQWDGR QD (TXDomR H )LJXUD UHIHUHVH j H[SRVLomRGLiULDjYLEUDomR>YDORUGDHQHUJLDWRWDOj YLEUDomRHPKRUDV$@GHPV TXHUHSUHVHQWD 5HYLVWD$%+2(GLomR DVFRQGLo}HVjVTXDLVVHDFUHGLWDTXHDPDLRULDGRV WUDEDOKDGRUHV SRVVD VHU UHSHWLGDPHQWH H[SRVWD VHPHYROXLUSDUDDOpPGRHVWiJLRGR6LVWHPDGH &ODVVLILFDomR GR :RUNVKRS GH (VWRFROPR SDUD RV 'HGRV %UDQFRV ,QGX]LGRV SHOD 9LEUDomR 9:) WDPEpPGHQRPLQDGRGH)HQ{PHQRGH5D\QDXGGH 2ULJHP2FXSDFLRQDO7DEHOD$YDOLDomR9DVFXODU (VVDVUHFRPHQGDo}HVIRUDPREWLGDVSULQFLSDOPHQWH GH GDGRV HSLGHPLROyJLFRV GH DWLYLGDGHV GH VLOYLFXOWXUD PLQHUDomR H PHWDO~UJLFDPHFkQLFD H GHYHP VHU XVDGDV FRPR JXLD QR FRQWUROH GD H[SRVLomRjYLEUDomRHPPmRVHEUDoRV'HYLGRjV YDULDo}HVQDVXVFHSWLELOLGDGHLQGLYLGXDOQmRGHYHP 683257(7e&1,&2 VHUFRQVLGHUDGRVFRPROLQKDVGLYLVyULDVHQWUHQtYHLV VHJXURVHSHULJRVRV (TXDomR ሺ ͷȀʹ ͺ ሺͳሻൌ ᢌ ሺ 'HYHVHUHFRQKHFHUTXHRFRQWUROHGDVtQGURPHGH YLEUDomR HP PmRV H EUDoRV 690%+$96 QRV DPELHQWHVGHWUDEDOKRQmRRFRUUHUiVLPSOHVPHQWH SHOD HVSHFLILFDomR H SHOR FXPSULPHQWR GHVVHV OL PLWHVGHH[SRVLomR2XVRGHIHUUDPHQWDVFRP F D U D F W H U t V W L F D V D Q W L Y L E U D W y U L D V O X Y D V DQWLYLEUDomRSUiWLFDVDGHTXDGDVGHWUDEDOKRTXH SHUPLWDPPDQWHUDTXHFLGRVDVPmRVHRFRUSRGR WUDEDOKDGRU EHP FRPR PLQLPL]DU R DFRSODPHQWR PHFkQLFR HQWUH R WUDEDOKDGRU H D IHUUDPHQWD YLEUDWyULDHXPSURJUDPDGHVXSHUYLVmRPpGLFD FRQVFLHQFLRVDPHQWH DSOLFDGR VHUmR 72'26 QHFHVViULRVSDUDHOLPLQDUD690%GRVDPELHQWHVGH WUDEDOKR F1DVHomRGHHUJRQRPLDIRLSURSRVWRHLQFOXtGRQD 1RWD GH $OWHUDo}HV 3UHWHQGLGDV FRPR 1RWD GH ,QWHQomR GH (VWDEHOHFLPHQWR 1,( XP QRYR DJHQWH)DGLJDORFDOL]DGD³0HPEURV6XSHULRUHV G1DVHomRGHHUJRQRPLDIRLSURSRVWRHLQFOXtGR QD1RWDGH$OWHUDo}HV3UHWHQGLGDV²1$3DUHYLVmR GR7/9 SDUDRVHJXLQWH9LEUDomRGH&RUSR,QWHLUR ³DUD]mRGHVWD1$3pDDGLomRGDUHIHUrQFLD,62 TXHUHVXOWRXQDDOWHUDomRGRV7/9V H $ 'RFXPHQWDomR IRL DWXDOL]DGD PDV VHP DOWHUDomR GRV 7/9V UHFRPHQGDGRV SDUD &DPSRV 0DJQpWLFRV (VWiWLFRV H 5DGLDomR 9LVtYHO H ,QIUDYHUPHOKR SUy[LPR 9HMD R 6XSOHPHQWR GD'RFXPHQWDomRGRV7/9VH%(,VHGSDUDHVVHV DJHQWHV &RQWDPLQDQWHVGH2ULJHP%LROyJLFD9HLFXODGRV SHOR$U D1mRKiQHQKXPDLQIRUPDomRQRYDSDUD E3DUDDVHomRGRV&DPSRV(OHWURPDJQpWLFRV *+] D UHYLVmR GRV 7/9V IRL SURSRVWD H FRORFDGD FRPR1$3 y 5DGLRIUHTXrQFLDH5DGLDomRGHPLFURRQGDV2 PRWLYR GHVVD 1$3 IRUDP DV PRGLILFDo}HV GDV VHJXLQWHVVHo}HV 6HomR&1RYDUHGDomRGD'RFXPHQWDomRFRPD GHQVLGDGH GH SRWrQFLD HTXLYDOHQWH DJRUD GHILQLGDSDUDIUHTXrQFLDV!0+]HVXSUHVVmR GD)LJXUD 6HomR'6XSULPLGRRYDORUPi[LPRGRFDPSR( LQVWDQWkQHR QD 7DEHOD DUUHGRQGDPHQWR GR 7/9 SDUDPpGLDSRQGHUDGDQRWHPSRHPGXDV ILODV H 0+] VXSUHVVmR GD 1RWD SDUDLQWHQVLGDGHGHFDPSRGHSLFRVXSUHVVmRGD VHomRVREUHSXOVRVGHEDQGDH[WUD²ODUJDQD1RWD H VXSUHVVmR GD 1RWD VREUH HTXLSDPHQWRV PpGLFRV H GLVSRVLWLYRV PpGLFRV HOHWU{QLFRV VHQVtYHLVDFDPSRHOHWURPDJQpWLFR 5HYLVWD$%+2(GLomR
Documentos relacionados
plano estadual de prevenção e erradicação do trabalho infantil
ƌĂƐŝů͘WůĂŶŽEĂĐŝŽŶĂůĚĞWƌĞǀĞŶĕĆŽĞƌƌĂĚŝĐĂĕĆŽĚŽdƌĂďĂůŚŽ/ŶĨĂŶƚŝůĞWƌŽƚĞĕĆŽĚŽĚŽůĞƐĐĞŶƚĞdƌĂďĂůŚĂĚŽƌ͘ WůĂŶŽEĂĐŝŽŶĂůĚĞWƌĞǀĞŶĕĆŽĞƌƌĂĚŝĐĂĕĆŽĚŽdƌĂďĂůŚŽ/ŶĨĂŶƚŝůĞWƌŽƚĞĕĆŽĚŽĚŽůĞƐĐĞŶ...
Leia maisequipamentos - fabricantes
EQUIPAMENTOS - FABRICANTES ͻ CLARK SECADOR DE MÃOS 's/Žŵ͘ƉĂƌĞůŚŽƐ Eletro-‐Eletrônicos Ltda-‐ME
Leia mais