Scribd Logo
Upload

Welcome to Scribd!

  • Doing Business in Brazil - KPMG

    Uploaded by

    joao.haddad.b
    6 views6 pages

    Original Title

    Doing Business in Brazil_KPMG

    Copyright

    © © All Rights Reserved

    Available Formats

    PDF, TXT or read online from Scribd

    Did you find this document useful?

    Is this content inappropriate?

    Report this Document

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    6 views6 pages

    Doing Business in Brazil - KPMG

    Uploaded by

    joao.haddad.b

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 6

    5"9

    KTAX
    Quality of Digital Information

    #FJOHBMFSUUPUIFJODSFBTJOHSFHVMBUPSZEFNBOETBOE
    EJHJUBMUBYPCMJHBUJPOT UISPVHIJUTUFBNPGTQFDJBMJ[FE
    QSPGFTTJPOBMT UIF5BY5FDIOPMPHZ(SPVQ 55( 
    ,1.(JO#SB[JMIBTEFWFMPQFEUIF,5"9TPMVUJPO B
    QBDLBHFPGUFDIOPMPHJDBMUPPMTGPSUIF5BYBSFB

    5IFTFUPPMTBSFDBQBCMFPGQFSGPSNJOHUBYSFWJFXT
    POFMFDUSPOJDmMFT JOPSEFSUPBTTFTTUIFJS
    DPOTJTUFODZCFGPSFBOEBGUFSCFJOHTVCNJUUFE
    UPUIF5SFBTVSZ BOEFOBCMFUIFBEPQUJPOPG
    DPSSFDUJWFNFBTVSFTCFGPSFUIFCFHJOOJOH
    PGBENJOJTUSBUJWFPSMFHBMQSPDFFEJOHT 
    UIVTSFEVDJOHSFMBUFEDPTUTBOEmOFT

    kpmg.com/BR

    t5BY5FDIOPMPHZ(SPVQ 55(
    KTAX Scope
    KTAX is a technological solution of KPMG in Brazil which complies with the Brazilian tax and
    legal requirements described below:

    Public Digital Bookkeeping System 5BYFT %$5' *OUFHSBUFE*OGPSNBUJPO4ZTUFNPO*OUFSTUBUF


    (SPED): %FDMBSBUJPOPG*ODPNF5BYBU4PVSDF %*3' 0QFSBUJPOTXJUI(PPETBOE4FSWJDFT
    %JHJUBM5BY#PPLLFFQJOH &'% $POUSJCVUJPOT 'FEFSBM3FWFOVF1BZNFOU%PDVNFOU %"3' 4*/5&(3"
    1*4$0'*/4 $PSQPSBUF*ODPNF5BY3FUVSO %*1+ "OOVBM%FDMBSBUJPO %&$-"/
    %JHJUBM5BY#PPLLFFQJOH &'% F1BZSPMM "OOVBM4PDJBM*OGPSNBUJPO3FQPSU 3"*4 %FDMBSBUJPOPG.VOJDJQBMJUJFT1BSUJDJQBUJPO
    F'01"( 3BUF %*1".
    &MFDUSPOJD*OWPJDF /'F &MFDUSPOJD#JMMPG Foreign Trade: *OGPSNBUJPOBOE$BMDVMBUJPO'PSN5BY
    -BEJOH $5F &MFDUSPOJD4FSWJDF*OWPJDF 5SBOTGFS1SJDJOH 4VCTUJUVUJPO (*"45
    /'4F %SBXCBDL
    %JHJUBM5BY#PPLLFFQJOH &'% *$.4*1* *OUFSOBUJPOBM"VEJU4ZTUFN "6%*/ Tax Voucher Obligations:
    &MFDUSPOJD5BYBCMF*ODPNF+PVSOBM F-BMVS 5BY7PVDIFS*TTVFS &$' o$PUFQF"DU
    5SBOTJUJPO"DDPVOUJOH5BY$POUSPM '$0/5 State VAT Controls: 
    %JHJUBM"DDPVOUJOH#PPLLFFQJOH &$% *OGPSNBUJPOBOE$BMDVMBUJPO'PSN (*"  ".  5BY"QQMJDBUJPO1SPHSBN5BY7PVDIFS*TTVFS
    .5 .4 13 3+ 34 41 1"'&$' o$PUFQF"DU  
    Normative Instruction (Inspections): %FDMBSBUJPOPG&DPOPNJDBOE5BY*OGPSNBUJPO
    /PSNBUJWF*OTUSVDUJPO /* 1*4$0'*/4 %*&'  $& &4 ." 1" Accumulated ICMS credits – São Paulo:
    &YFDVUJWF%FDMBSBUPSZ"DU$0'*4 .POUIMZ*OGPSNBUJPO'PSN (*.  "11#  $"5"ENJOJTUSBUJWF3VMF41
    /PSNBUJWF.BOVBMPG%JHJUBM'JMFT ."/"%  1* 3/ %FUFSNJOBUJPOPG*$.4SFMBUFEUPUIF$PTU
    .14431/PSNBUJWF*OTUSVDUJPO $05&1&"$5 PG(PPET4PME4FSWJDFT
    /PSNBUJWF*OTUSVDUJPO /*  .POUIMZ*OGPSNBUJPOBOE$BMDVMBUJPO'PSN $"5"ENJOJTUSBUJWF3VMF41
    (*".  30 50 4JNQMJmFE4ZTUFNGPS$BMDVMBUJPOPG3FUBJOFE
    Tax Returns: 4UBUFNFOUPG.POUIMZ$BMDVMBUJPO %".  $SFEJU
    5BY4UBUFNFOU%PDVNFOU %SJOLT1BQFS "$ ". $"5"ENJOJTUSBUJWF3VMF41
    $JHBSFUUF %."%4 #" 4UBUFNFOUPG"DDVNVMBUFE$SFEJU%($"
    &MFDUSPOJD3FRVFTUGPS3FGVOE  &MFDUSPOJD5BY#PPL %'-&  %'
    3FJNCVSTFNFOUPS*OEFNOJmDBUJPO BOE *OGPSNBUJPO4UBUFNFOUPG7"5BOE&DPOPNJD Conventional Books:
    4UBUFNFOUPG0GGTFUUJOH 1&3%$0.1 .PWFNFOU %*.&  4$ 5BY#PPLT *OnPX 0VUnPXBOE
    4QFDJBM5BY3FGVOE3FHJNFGPS&YQPSUJOH %"1* .( %FUFSNJOBUJPO
    $PNQBOJFT 3&*/5&(3" 4UBUF'JOBODF%FQBSUNFOU 4&'  1& "DDPVOUJOH#PPLT 5SJBM#BMBODFBOE+PVSOBM
    &OUFSQSJTF4ZTUFNPG'(54%FQPTJUTBOE $FSUJmFE#POEFE8BSFIPVTFGPS&YQPSU %"$  -FEHFST
    4PDJBM4FDVSJUZ*OGPSNBUJPO 4&'*1 '(54  "- "TTFU.BOBHFNFOU-FEHFS
    $PMMFDUJPO'PSN (3' %*$ 4& #PPLGPSSFDPSEJOHJOWFOUPSZNBOBHFNFOU
    4UBUFNFOUTPG4PDJBM$POUSJCVUJPO %"$0/ 1FSJPEJD4UBUFNFOUPG*OGPSNBUJPO %1*  BOEQSPEVDUJPO NPEFM
    4UBUFNFOUPG*OGPSNBUJPOPO3FBM&TUBUF (0 *OWFOUPSZ#PPL NPEFM
    "DUJWJUJFT %*.0# 4UBUFNFOUPG*OGPSNBUJPOBOE$BMDVMBUJPOPG
    %FDMBSBUJPOPG'FEFSBM$POUSJCVUJPOTBOE 7"5 %*"1  "1

    KTAX Modules
    KTAX - TAX COMPLIANCEDBSSJFTPVUEJHJUBMBOBMZTFT 5IFNFUIPEPMPHZGPMMPXTUIFUPQJDTCFMPX
    PODMJFOUEBUBmMFT WBMJEBUJPO DSPTTDIFDLJOH  t6QMPBEPGEBUBBOEmMFT
    SFDPODJMJBUJPO NBOBHFNFOUSFQPSUT JOEJDBUPSTBOE t7BMJEBUJPOT
    TBOJUBUJPOPGEBUBBOEJOGPSNBUJPOBOUJDJQBUJPOBOE t$SPTTDIFDLJOH-FWFM
    QSFWFOUJPOPGFSSPSTJOUIFEBUBUPCFTVCNJUUFEUPUIF t$SPTTDIFDLJOH-FWFM
    5SFBTVSZ QSPWJEJOHBTTJTUBODFJOGVUVSFJOTQFDUJPOT  t7FSJmDBUJPOBOEFYQMBOBUJPOPGUIFDPNNFOUT
    PSTVCNJUUJOHNBOBHFNFOUSFQPSUTUP4UBLFIPMEFST  t(FOFSBUJPOPG$PNQMJBODFSFQPSUT
    t"MJHONFOUPGOPODPOGPSNJUJFTXJUIUIFDMJFOU
    #BTFEPODPNNFOUTNBEFUISPVHIUIF5BY$PNQMJBODF t1FSGPSNBODFPGBDPSSFDUJPOQSPDFEVSF PQUJPOBM 
    QSPDFTT BOBDUJPOQMBOJTEFmOFEDPWFSJOHUIFQSPDFTTFT t&YQPSUJOHPGBVEJUFEEBUB
    PGUIFPGmDJBMTZTUFNTPGUIFDPNQBOZJOPSEFSUP
    FMJNJOBUFJODPOTJTUFODJFT BMTPSFGFSSFEUPBT("1T 1SJPSUPCFJOHTVCNJUUFEUPJOTQFDUJPOCPEJFT BMMEBUB
    HFOFSBUFECZUIFJOUFSOBMTZTUFNTNBZCFVTFEBTUIF
    Objective:&OTVSFUIFTVTUBJOBCJMJUZPGUIFDPNQBOZT PSJHJOPGUIF%JHJUBM3FWJFXBOE$PNQMJBODFTZTUFN
    PGmDJBMEJHJUBMJOGPSNBUJPOJOJOUFSOBMSFQPSUT UBY t.BOBHFNFOU4ZTUFN &31T 
    TUBUFNFOUTBOEPUIFSCPPLLFFQJOHEPDVNFOUT t5BY4ZTUFNT
    t#VTJOFTT*OUFMMJHFODF #* 4ZTUFN
    Benefit1SFWFOUJWFMZDIFDLEBUBRVBMJUZ UIFJOUFHSJUZ  t1BZSPMM4ZTUFN BNPOHPUIFST
    USBOTQBSFODZ SFMJBCJMJUZBOETFDVSJUZPGJOGPSNBUJPOUIBU
    XJMMCFTVCNJUUFEUPUIF5SFBTVSZBOEQSPDFTTFEJOUFSOBMMZ

    t5BY5FDIOPMPHZ(SPVQ 55(
    Tax Schedule Tax Calculation and Review
    KTAX-SCHEDULEIFMQTUIFBQQSPQSJBUF KTAX-SATJTUIFNPEVMFUIBUDPOUBJOTUIFUBY
    NBOBHFNFOUPGUIFHFOFSBUJPOBOEEFMJWFSZPG DMBTTJmDBUJPOSVMFT CBTFEPOUIFPGmDJBMMFHJTMBUJPO BOE
    EJHJUBMUBYmMFT FOBCMJOHBNBOBHFNFOUWJFXPGBMM BMMPXTUPQSPQFSMZIJHIMJHIUSBUFTBOEDBMDVMBUFUBYFT
    UBYDPNNJUNFOUTBOEQSFWFOUJOHUIFPDDVSSFODFPG
    EFMBZTPSJODPOTJTUFODJFTJOUIFJOUFSOBMQSPDFTT Objective:1FSGPSNUIFDPSSFDUUBYDBMDVMBUJPOCFGPSF
    UIFBDUVBMJTTVBODFPGUIF/'F &MFDUSPOJD*OWPJDF 
    Objective:5IJTUPPMJTGVMMZJOUFHSBUFEXJUI BOE/'4F &MFDUSPOJD4FSWJDF*OWPJDF PSPOMZSFWJFX
    5BY$PNQMJBODFQSPDFTTFTBOEFOBCMFTUIF UIFUBYNBUSJYJOUIFPSEFS WBMJEBUJOHQSPEVDUBOE
    DPOUSPMPGBMMBDDFTTPSZPCMJHBUJPODPNNJUNFOUT  UBYSBUFUBCMFT .FSDPTVS$PNNPO/PNFODMBUVSF
    PSHBOJ[JOHUIFUBTLTXIJDIBSFEJSFDUMZPSJOEJSFDUMZ /$.T #BS$PEF &"/ *OUFSOBM1SPEVDU$PEFT 
    SFMBUFEUPUIFEFMJWFSZPGEJHJUBMmMFT
    Benefit:$BMDVMBUJPOBOEDBSSZGPSXBSE GBDJMJUBUJOH
    Benefit UIFSFUVSOPGDSFEJUTBOECBMBODFTBDDSVFECZ
    t.BOBHFNFOUGPMMPXVQJOBRVJDLBOEWJTVBMNBOOFS UIF5SFBTVSZ QSFWFOUJOHVOEVFPWFSQBZNFOUPS
    t.JUJHBUJPOPGEFMBZTJOEFMJWFSZ VOEFSQBZNFOUXIJDINBZUVSOJOUPUBYMJBCJMJUJFTPS
    t#FUUFSQMBOOJOHBOEQSFQBSBUJPOPGUBYQFSJPET DPNQMFYBENJOJTUSBUJWFBOEMFHBMQSPDFFEJOHTGPS
    t%FUBJMFEDPOUSPMPGBDUJWJUJFTBOEUIFJSJOUFSEFQFOEFODF DSFEJUSFDPWFSZ5IFNBJOBEWBOUBHFPGVTJOH,5"9
    t#FUUFSPSHBOJ[BUJPOPGUFBNT 4"5JTUIFBQQSPQSJBUFDBMDVMBUJPOPGEJSFDU JOEJSFDU
    t-BCPSDPTUSFEVDUJPO UBYFTBOETPDJBMDPOUSJCVUJPOCFGPSFJTTVJOHUIF/'F
    t7JFXPGUIFJNQBDUTPGUFBNTBDUJWJUJFT
    5IFDMBTTJmDBUJPOBOEDBMDVMBUJPOSVMFTBSFSFWJFXFE
    Generation of Digital Obligations JOPSEFSUPBEFRVBUFZPVSQSPEVDUUPUIFDVSSFOU
    MFHJTMBUJPO%JSFDUMZJOUFHSBUFEXJUIZPVS&31
    KTAX-DWTUIFNPEVMFXIJDIBMMPXTUIFHFOFSBUJPO
    ,5BY4"5WBMJEBUFTUIFPSJHJOPGZPVSEBUB &31 
    PGJUTEJHJUBMPCMJHBUJPOTJOBDDPSEBODFXJUIUIF
    BOEDIFDLTUIFJOUFHSJUZPGZPVSJOGPSNBUJPO
    TUBOEBSETSFRVJSFECZUIF5SFBTVSZ FOBCMJOHGVMM
    JOUFHSBUJPOXJUIBMMNBOBHFNFOUTZTUFNT &31T 
    Functionalities:
    t5BYBOE/$.T$MBTTJmDBUJPOPGUIF
    Objective: (FOFSBUJPOBOEWBMJEBUJPOPGBDDFTTPSZ
    DPNQBOZTQSPEVDUTTFSWJDFT
    PCMJHBUJPOT 5BY41&% "DDPVOUJOH41&% 1*4$0'*/4
    t5BY.POJUPSJOHNPOJUPSJOHPGUIF
    &'% /* ."/"% $"5 $"5FUD XJUIJOMFHBM
    5BYBOE/$.T$MBTTJmDBUJPO
    TUBOEBSET POUIFSJHIUUJNFBOEDPNQMJBOUDPOUFOUT
    t3FWJFXPGUBYSBUFT *$.4 *$.445 
    **1*4$0'*/4 *1*BOE*442/ 
    Benefit: 2VJDLQFSGPSNBODFPGNBQQJOHBOEBEIFSFODF
    t*OWPJDF5SBOTBDUJPO5BCMF
    UFTUTGPSHFOFSBUJOHDPNQMFYBDDFTTPSZPCMJHBUJPOT
    t%JHJUBM3FWJFXBOE1SPDFTTBOE5BY$PNQMJBODF
    SFHBSEJOHUIFEBUBUPCFJOQVUUPZPVS5BY
    t'VMMJOUFHSBUJPODPNQMFUFJOUFHSBUJPOBNPOH
    4PMVUJPOBOE.BOBHFNFOU4ZTUFN &31 
    UIF%FQBSUNFOUTPG'JOBODF "DDPVOUJOH 
    4VQQMJFT 5BY &RVJUZBOE)VNBO3FTPVSDFT
    t$PNQBUJCJMJUZ*OUFHSBUJPOXJUITQFDJBMJTU
    TZTUFNTBOEPUIFSEJHJUBMPCMJHBUJPOT 
    SFEVDJOHUIFOFFEGPSBEIFSFODFDPTUT
    t$VTUPNJ[BUJPO)JHIQBSBNFUFSJ[BUJPOMFWFM
    SFHBSEJOHTQFDJmDTJUVBUJPOTPGFBDIPSHBOJ[BUJPO
    t"VUPNBUJDVQHSBEF0OHPJOHDPNQMJBODF
    XJUIUBYBOEMFHBMSFRVJSFNFOUT
    t$PNQMJBODFBOE1SPDFTT*NQSPWFNFOU*NQSPWFNFOU
    JOUIFBENJOJTUSBUJWFBOEmOBODJBMQSBDUJDFT
    t5BY$PNQMJBODF"TTVSBODFPG
    DPNQMJBODFXJUIMFHJTMBUJPO

    t5BY5FDIOPMPHZ(SPVQ 55(
    Tax Expertise of KPMG in Brazil
    *OBEEJUJPOUPUIF,5"9.PEVMFTPGGFSFE UIF55( Pre-approval of PIS and COFINS tax credits
    TUBGGJTSFBEZUPQSPWJEFUIFGPMMPXJOHTFSWJDFT 5IF1*41BTFQBOE$0'*/4UBYDSFEJUTBSFIPNPMPHBUFE
    CZJNQPSUJOHPGUIFJOGPSNBUJPOEJTDMPTFEJO%"$0/
    PIS/COFINS EFD Calculation and Review 5IVT UIFJOGPSNBUJPOJTQSFTFOUFEJOTQFDJmDMJOFT
    t.BQQJOHPGUIFJOGPSNBUJPOJOCPUIUIF5BY
    4ZTUFNBOE.BOBHFNFOU4ZTUFN &31  &BDIMJOFJO%"$0/TIBMMCFTVQQPSUFECZPOFPSNPSF
    t(FOFSBUJPO WBMJEBUJPO DSPTTDIFDLJOHBOE EJHJUBMmMFT HSPVQFEBDDPSEJOHUP$'01T QSPEVDU
    QSFBQQSPWBMPG1*4BOE$0'*/4 DPEF PS/$.T BOEDMBTTJmDBUJPOPGUIFUSBOTBDUJPO 
    t%JHJUBM3FWJFXBOE5BY$PNQMJBODFPG1*4$0'*/4&'% XIJDIBSFPSHBOJ[FECZUIFTZTUFNBOENBUFSJBMJ[FEPO
    SFQPSUTUIBUBSFSFBEZUPCFQSFTFOUFEUPUIF5SFBTVSZ
    Transfer Pricing Calculation and Tax Compliance
    t.BQQJOHPGUIFJOGPSNBUJPOJOCPUIUIF5BY "OBNFNBZCFGPSNFECZWBSJPVT$'01TPS
    4ZTUFNBOE.BOBHFNFOU4ZTUFN &31  DPEFTPGHPPET BTXFMMBTB$'01PSDPEFPG
    ti6OJWFSTBMwEBUBFYUSBDUPS CBTFEPO HPPETNBZDPNQPTFWBSJPVTOBNFT EFQFOEJOH
    QSFFYJTUJOHEJHJUBMPCMJHBUJPOT POUIFDMBTTJmDBUJPOPGUIFUSBOTBDUJPO
    t4QFDJmDFYUSBDUPSGPS4"1CBTFETZTUFNT
    t6QMPBE 7BMJEBUJPOBOE$BMDVMBUJPOPG 5IFJOGPSNBUJPOSFRVJSFEGPSQSFQBSJOHEJHJUBMmMFTJT
    5SBOTGFS1SJDJOHBOE4JNVMBUJPOT JO/*0DDBTJPOBMMZ UIFJOGPSNBUJPOXIJDIEPFTOPU
    t%JHJUBM3FWJFXBOE5BY$PNQMJBODFPG FYJTUNBZCFFYUSBDUFEGSPNUIFDPNQBOZTEBUBCBTF
    JOGPSNBUJPOXJUIPUIFS%JHJUBM0CMJHBUJPOT
    "GUFSPCUBJOJOHUIJTJOGPSNBUJPO EBUBJTVQEBUFE
    Management of NF-e/CT-e UISPVHITQFDJmDQSPDFEVSFTQSFQBSFECZUIF*5TUBGG
    t.BQQJOHPG9.-T QSPDFTTPGHFOFSBUJPOPG9.-T
    UIFNTFMWFTBOESFDFJQUGSPNUIJSEQBSUJFT
    t"VUPNBUJPOPGVQMPBE WBMJEBUJPO DSPTTDIFDLJOH
    BOENPOJUPSJOHPGEPDVNFOUTUBUVT
    t3FQPSUTPO$PNQMJBODFDPNNFOUTCZFNBJM 
    BMMPXJOHPOEFNBOEBDUJPOTPOMZ
    t4UPSBHFPGPGmDJBM9.-TGPSGVUVSF
    DPOTVMUBUJPO JGSFRVJSFE

    Compliance with NI 86/MANAD Inspections


    t.BQQJOHPGUIFJOGPSNBUJPOJOCPUI5BY
    4ZTUFNBOE.BOBHFNFOU4ZTUFN &31 
    t%BUBVQMPBEGSPNDPOTPMJEBUFEJOGPSNBUJPO
    BOESFQPSUT OPDVTUPNJ[BUJPOSFRVJSFE 
    t1FSGPSNBODFPG7BMJEBUJPOBOE$SPTTDIFDLJOH
    t%JHJUBM3FWJFXBOE5BY$PNQMJBODFPG
    JOGPSNBUJPOXJUIPUIFS%JHJUBM0CMJHBUJPOT
    t$MFBOVQPGUIFEFMJWFSZCBTF
    t.POJUPSJOHPGUIF5SFBTVSZSFRVFTUT
    EVSJOHUIFQPTUEFMJWFSZQFSJPE

    Tax and NCM’s Classification and Monitoring


    t&WBMVBUFUIFRVBMJUZPGUIFUBYJOGPSNBUJPO XIJDIJT
    DPOUJOVPVTMZDIBOHJOH SFHBSEJOHJUTBDUVBMBQQMJDBCJMJUZ
    BOEUIFEBJMZUSBOTBDUJPOTQFSGPSNFECZPVSDMJFOUT
    t1FSGPSNUBYBOE/$.TDMBTTJmDBUJPO
    PGQSPEVDUTBOENPOJUPSJOH
    t$PSSFDUMZDMBTTJGZBOERVBMJGZQSPEVDUTBOELFFQ
    UIFNVQEBUFECZNPOJUPSJOHUIFMFHJTMBUJPO

    t5BY5FDIOPMPHZ(SPVQ 55(
    KPMG Tax Compliance Flowchart

    ,5"9%8
    ,5"94"5
    %BUB#BTF &31 (FOFSBUJPOPG%JHJUBM
    5BY$BMDVMBUJPOBOE3FWJFX
    0CMJHBUJPOT

    $*"1 &'%1*4 4PDJBM


    &$% &'% '$0/5 /'F $5F F-"-63 1"'&$'
    (#-0$, $0'*/4 &'%

    1&3
    /* %"$0/ ."/"% %*3' "6%*/ 4&'*1 4*/5&(3" %*1+ %"3' %$5'
    %$0.1

    %*' %*' %*' $"5 1


    (*"4 /'4F F'*/"/$& %*.0#
    #&7&3"(&4 1"1&3 $*("3&55& F$SFE"D */7&/503:

    ,5"9 ,5"9#*
    5BY$PNQMJBODF #VTJOFTT*OUFMMJHFODF

    7"-*%"5*0/4$3044$)&$,*/(3&$0/$*-*"5*0/4."/"(&.&/53&10354
    &3303."11*/(*/$0/4*45&/$*&4*/%"5""/%*/'03."5*0/

     5SFBTVSZ

    t5BY5FDIOPMPHZ(SPVQ 55(
    Contacts

    São Paulo Fortaleza/Recife/Salvador/Manaus


    Marlon M.Custódio Bergson Pereira
    1BSUOFS 1BSUOFS
    5BY5FDIOPMPHZ(SPVQ55(   
       CPQFSFJSB!LQNHDPNCS
    NBSMPODVTUPEJP!LQNHDPNCS
    Porto Alegre
    Belo Horizonte/Uberlândia Altair Antonio Toledo
    Vilma Andrade 1BSUOFS
    4ØDJB   
       BUPMFEP!LQNHDPNCS
    NWBOESBEF!LQNHDPNCS
    Rio de Janeiro
    Campinas/São José dos Campos Carlos Cypriano
    Cristiano Garcia 1BSUOFS
    1BSUOFS   
       DDZQSJBOP!LQNHDPNCS
    DGHBSDJB!LQNHDPNCS
    São Carlos/Campo Grande/Goiânia
    Curitiba/Joinville/Londrina/Florianópolis Vildimar Andrade
    J. Daniel Martinho 1BSUOFS
    1BSUOFS   
       WBOESBEF!LQNHDPNCS
    KNBSUJOIP!LQNHDPNCS
    Ribeirão Preto
    Marcelo Bromberg José Osvaldo Bozzo
    1BSUOFS 1BSUOFS
         
    NCSPNCFSH!LQNHDPNCS KCP[[P!LQNHDPNCS

    ª,1.(5BY"EWJTPST-UEB B#SB[JMJBOMJNJUFEMJBCJMJUZDPNQBOZBOEBNFNCFSmSNPGUIF,1.(OFUXPSLPGJOEFQFOEFOUNFNCFSmSNT
    BGmMJBUFEXJUI,1.(*OUFSOBUJPOBM$PPQFSBUJWF i,1.(*OUFSOBUJPOBMw B4XJTTFOUJUZ"MMSJHIUTSFTFSWFE1SJOUFEJO#SB[JM

    5IF,1.(OBNF MPHPBOEiDVUUJOHUISPVHIDPNQMFYJUZwBSFSFHJTUFSFEUSBEFNBSLTPSUSBEFNBSLTPG,1.(*OUFSOBUJPOBM

    "MMJOGPSNBUJPODPOUBJOFEIFSFJOJTPGHFOFSBMOBUVSFBOEJTOPUJOUFOEFEUPBEESFTTUIFDJSDVNTUBODFTPGBOZQBSUJDVMBSJOEJWJEVBMPSFOUJUZ"MUIPVHIXFFOEFBWPSUP
    QSPWJEFBDDVSBUFBOEUJNFMZJOGPSNBUJPO UIFSFDBOCFOPHVBSBOUFFUIBUTVDIJOGPSNBUJPOJTBDDVSBUFBTPGUIFEBUFJUJTSFDFJWFEPSUIBUJUXJMMDPOUJOVFUPCFBDDVSBUF
    JOUIFGVUVSF/PPOFTIPVMEBDUPOTVDIJOGPSNBUJPOXJUIPVUBQQSPQSJBUFQSPGFTTJPOBMBEWJDFBGUFSBUIPSPVHIFYBNJOBUJPOPGUIFQBSUJDVMBSTJUVBUJPO

    You might also like