{"id":2797,"date":"2023-06-08T20:09:40","date_gmt":"2023-06-08T23:09:40","guid":{"rendered":"https:\/\/ferreirawa.com.br\/cursos\/?page_id=2797"},"modified":"2024-02-22T06:27:14","modified_gmt":"2024-02-22T09:27:14","slug":"curso-inss-retencao-na-fonte-de-inss-11-ou-35","status":"publish","type":"page","link":"https:\/\/ferreirawa.com.br\/cursos\/curso-inss-retencao-na-fonte-de-inss-11-ou-35\/","title":{"rendered":"Curso INSS Reten\u00e7\u00e3o na Fonte de INSS 11% ou 3,5%"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"2797\" class=\"elementor elementor-2797\" data-elementor-settings=\"{&quot;ha_cmc_init_switcher&quot;:&quot;no&quot;}\" data-elementor-post-type=\"page\">\n\t\t\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-0bebe8f e-flex e-con-boxed e-con e-parent\" data-id=\"0bebe8f\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;sticky&quot;:&quot;top&quot;,&quot;sticky_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;],&quot;sticky_offset&quot;:0,&quot;sticky_effects_offset&quot;:0,&quot;sticky_anchor_link_offset&quot;:0}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8e7a1b1 elementor-widget elementor-widget-heading\" data-id=\"8e7a1b1\" data-element_type=\"widget\" data-e-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\">N\u00f3s queremos saber como voc\u00ea conheceu a <strong>Ferreira WA<\/strong>, por favor <a style=\"background:#00FFF8;color:#020E1D;padding:5px;border-radius:3px\" href=\"https:\/\/ferreirawa.com.br\/como-conheceu-a-ferreirawa\/\" target=\"_blank\"><strong>acesse aqui<\/strong><\/a> e preencha nossa pesquisa. Obrigada!<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-6c925a9 e-flex e-con-boxed e-con e-parent\" data-id=\"6c925a9\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-236d5f2 e-con-full e-flex e-con e-child\" data-id=\"236d5f2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5762fa3 animated-fast elementor-widget__width-initial elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"5762fa3\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInRight&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Curso INSS<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0ec98bf animated-fast elementor-widget__width-inherit elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"0ec98bf\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInRight&quot;,&quot;_animation_delay&quot;:50}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Reten\u00e7\u00e3o na Fonte de INSS 11% ou 3,5%<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-74c36e0 animated-fast elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"74c36e0\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInRight&quot;,&quot;_animation_delay&quot;:200}\" 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>Neste curso voc\u00ea vai aprender as regras quanto as RETEN\u00c7\u00d5ES NA FONTE DO INSS sobre faturas emitidas podendo ser 11% ou 3,5% se desonerado a folha de pagamento. Atualmente as reten\u00e7\u00f5es na fonte dos INSS tem como embasamento legal a INSTRU\u00c7\u00c3O NORMATIVA 2110 de outubro de 2022 e em seu artigo 110 est\u00e1 a defini\u00e7\u00e3o da obrigatoriedade destas reten\u00e7\u00f5es na fonte.<\/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-20ec364 elementor-widget__width-initial elementor-widget elementor-widget-video\" data-id=\"20ec364\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;youtube_url&quot;:&quot;https:\\\/\\\/youtu.be\\\/lEZxbfVwVjE&quot;,&quot;video_type&quot;:&quot;youtube&quot;,&quot;controls&quot;:&quot;yes&quot;}\" data-widget_type=\"video.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-wrapper elementor-open-inline\">\n\t\t\t<div class=\"elementor-video\"><\/div>\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-18da6cf elementor-align-center animated-fast elementor-invisible elementor-widget elementor-widget-button\" data-id=\"18da6cf\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;motion_fx_motion_fx_scrolling&quot;:&quot;yes&quot;,&quot;motion_fx_scale_effect&quot;:&quot;yes&quot;,&quot;motion_fx_scale_direction&quot;:&quot;out-in-out&quot;,&quot;motion_fx_scale_speed&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:2,&quot;sizes&quot;:[]},&quot;motion_fx_scale_range&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:{&quot;start&quot;:29,&quot;end&quot;:71}},&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_delay&quot;:500,&quot;motion_fx_devices&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;]}\" 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 elementor-animation-grow\" href=\"https:\/\/pay.hotmart.com\/P83677330D\" target=\"_blank\">\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\">PARA ADQUIRIR AO NOSSO CURSO CLIQUE AQUI <\/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>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-8c7491f e-flex e-con-boxed e-con e-parent\" data-id=\"8c7491f\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-9d6b6e5 e-con-full animated-fast e-flex elementor-invisible e-con e-child\" data-id=\"9d6b6e5\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;,&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-0d66e43 e-con-full e-flex e-con e-child\" data-id=\"0d66e43\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7a2b07d elementor-widget elementor-widget-heading\" data-id=\"7a2b07d\" data-element_type=\"widget\" data-e-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\">Tudo por apenas:<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fcf27b1 elementor-widget__width-auto elementor-widget elementor-widget-heading\" data-id=\"fcf27b1\" data-element_type=\"widget\" data-e-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\">12x<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-915af22 elementor-widget elementor-widget-heading\" data-id=\"915af22\" data-element_type=\"widget\" data-e-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\"><sub style=\"font-size:24px\">R$<\/sub>49,90<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-db48bd6 elementor-widget__width-auto elementor-widget elementor-widget-heading\" data-id=\"db48bd6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">ou R$ 499,99 \u00e0 vista<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8b5c2d8 elementor-align-center elementor-mobile-align-center elementor-invisible elementor-widget elementor-widget-button\" data-id=\"8b5c2d8\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;motion_fx_motion_fx_mouse&quot;:&quot;yes&quot;,&quot;_animation&quot;:&quot;headShake&quot;}\" 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 elementor-animation-bounce-in\" href=\"https:\/\/pay.hotmart.com\/P83677330D\" target=\"_blank\">\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 COMPRAR AGORA!<\/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>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-bc2c09d e-con-full e-flex e-con e-child\" data-id=\"bc2c09d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8327fb6 elementor-widget elementor-widget-image\" data-id=\"8327fb6\" data-element_type=\"widget\" data-e-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=\"1000\" height=\"600\" src=\"https:\/\/ferreirawa.com.br\/cursos\/wp-content\/uploads\/2023\/08\/multi-device-curso-combo-inss.png\" class=\"attachment-full size-full wp-image-3113\" alt=\"CURSO COMBO INSS\" srcset=\"https:\/\/ferreirawa.com.br\/cursos\/wp-content\/uploads\/2023\/08\/multi-device-curso-combo-inss.png 1000w, https:\/\/ferreirawa.com.br\/cursos\/wp-content\/uploads\/2023\/08\/multi-device-curso-combo-inss-300x180.png 300w, https:\/\/ferreirawa.com.br\/cursos\/wp-content\/uploads\/2023\/08\/multi-device-curso-combo-inss-150x90.png 150w, https:\/\/ferreirawa.com.br\/cursos\/wp-content\/uploads\/2023\/08\/multi-device-curso-combo-inss-768x461.png 768w, https:\/\/ferreirawa.com.br\/cursos\/wp-content\/uploads\/2023\/08\/multi-device-curso-combo-inss-600x360.png 600w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/>\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-623a22b animated-fast elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-invisible elementor-widget elementor-widget-icon-list\" data-id=\"623a22b\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInRight&quot;,&quot;_animation_delay&quot;:100}\" 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-double\"><\/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\">Mais de 7 horas de conte\u00fado original;<\/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-7f5d773 animated-fast elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-invisible elementor-widget elementor-widget-icon-list\" data-id=\"7f5d773\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInRight&quot;,&quot;_animation_delay&quot;:150}\" 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-double\"><\/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 por 12 meses;<\/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-4334aeb animated-fast elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-invisible elementor-widget elementor-widget-icon-list\" data-id=\"4334aeb\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInRight&quot;,&quot;_animation_delay&quot;:200}\" 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-double\"><\/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 7 dias;<\/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-73a6509 animated-fast elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-invisible elementor-widget elementor-widget-icon-list\" data-id=\"73a6509\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInRight&quot;,&quot;_animation_delay&quot;:250}\" 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-double\"><\/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\">Aulas 100% online;<\/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-80a3136 animated-fast elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-invisible elementor-widget elementor-widget-icon-list\" data-id=\"80a3136\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInRight&quot;,&quot;_animation_delay&quot;:300}\" 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-double\"><\/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\">Assista pelo computador e celular.<\/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-54296d4 elementor-align-justify elementor-widget__width-inherit elementor-widget elementor-widget-button\" data-id=\"54296d4\" data-element_type=\"widget\" data-e-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=\"#elementor-action%3Aaction%3Dpopup%3Aopen%26settings%3DeyJpZCI6IjMwODciLCJ0b2dnbGUiOmZhbHNlfQ%3D%3D\">\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\">VER O CONTE\u00daDO DO CURSO COMBO INSS<\/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-a235681 elementor-align-justify elementor-widget__width-inherit elementor-widget elementor-widget-button\" data-id=\"a235681\" data-element_type=\"widget\" data-e-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=\"#elementor-action%3Aaction%3Dpopup%3Aopen%26settings%3DeyJpZCI6IjMwOTUiLCJ0b2dnbGUiOmZhbHNlfQ%3D%3D\">\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\">VER O CONTE\u00daDO EXTRA<\/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>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-5a92fbe e-flex e-con-boxed e-con e-parent\" data-id=\"5a92fbe\" data-element_type=\"container\" data-e-type=\"container\" id=\"como\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-9615d96 e-con-full e-flex e-con e-child\" data-id=\"9615d96\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0409399 animated-fast elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"0409399\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInRight&quot;}\" 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>O que voc\u00ea vai receber comprando o Curso Combo Completo INSS \u2013 Reten\u00e7\u00e3o na Fonte de INSS 11% ou 3,5%<\/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-267df0c animated-fast elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-invisible elementor-widget elementor-widget-icon-list\" data-id=\"267df0c\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInRight&quot;,&quot;_animation_delay&quot;:50}\" 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\">Curso INSS \u2013 Reten\u00e7\u00e3o na Fonte de INSS 11% ou 3,5% \u2013 Teoria<\/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-7b8d685 animated-fast elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-invisible elementor-widget elementor-widget-icon-list\" data-id=\"7b8d685\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInRight&quot;,&quot;_animation_delay&quot;:100}\" 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\">Curso INSS \u2013 Reten\u00e7\u00e3o na Fonte de INSS 11% ou 3,5% \u2013 Pr\u00e1tica<\/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-a114191 animated-fast elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-invisible elementor-widget elementor-widget-icon-list\" data-id=\"a114191\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInRight&quot;,&quot;_animation_delay&quot;:150}\" 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\">Curso INSS \u2013 Reten\u00e7\u00e3o na Fonte de INSS 11% ou 3,5% \u2013 CNO e SERO \u2013 Regulariza\u00e7\u00e3o de obras \u2013 CND<\/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-0177784 animated-fast elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"0177784\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInRight&quot;,&quot;_animation_delay&quot;:200}\" 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>Primeiramente o contribuinte precisa entender o que venha ser uma cess\u00e3o de m\u00e3o de obra ou uma empreitada na constru\u00e7\u00e3o civil para saber se os servi\u00e7os v\u00e3o ou n\u00e3o ter as reten\u00e7\u00f5es de INSS em suas notas fiscais. Nos artigos 111 e 112 da instru\u00e7\u00e3o normativa 2110 definem os tipos de servi\u00e7os que dever\u00e3o sofrer a reten\u00e7\u00e3o na fonte do INSS 11% ou a 3,5% e os artigos 114 e 115 espec\u00edfica quando ocorre as dispensas.<\/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-5da2606 elementor-widget elementor-widget-image\" data-id=\"5da2606\" data-element_type=\"widget\" data-e-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=\"1024\" height=\"683\" src=\"https:\/\/ferreirawa.com.br\/cursos\/wp-content\/uploads\/2023\/06\/imagens-combo.png\" class=\"attachment-full size-full wp-image-2866\" alt=\"\" srcset=\"https:\/\/ferreirawa.com.br\/cursos\/wp-content\/uploads\/2023\/06\/imagens-combo.png 1024w, https:\/\/ferreirawa.com.br\/cursos\/wp-content\/uploads\/2023\/06\/imagens-combo-300x200.png 300w, https:\/\/ferreirawa.com.br\/cursos\/wp-content\/uploads\/2023\/06\/imagens-combo-150x100.png 150w, https:\/\/ferreirawa.com.br\/cursos\/wp-content\/uploads\/2023\/06\/imagens-combo-768x512.png 768w, https:\/\/ferreirawa.com.br\/cursos\/wp-content\/uploads\/2023\/06\/imagens-combo-600x400.png 600w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\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-2412df5 elementor-widget__width-initial animated-fast elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"2412df5\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_delay&quot;:250}\" 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\">Curso Combo Completo INSS \u2013 Reten\u00e7\u00e3o na Fonte de INSS 11% ou 3,5% + CNO<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f4e8532 animated-fast elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"f4e8532\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_delay&quot;:500}\" 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<h2 style=\"color: #fff; font-size: 24px;\">Al\u00e9m desse conte\u00fado voc\u00ea tamb\u00e9m vai receber o curso + e-book do cno &#8211; cadastro nacional de obras<\/h2>\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-e3e971d elementor-align-center animated-fast elementor-invisible elementor-widget elementor-widget-button\" data-id=\"e3e971d\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;motion_fx_motion_fx_scrolling&quot;:&quot;yes&quot;,&quot;motion_fx_scale_effect&quot;:&quot;yes&quot;,&quot;motion_fx_scale_direction&quot;:&quot;out-in-out&quot;,&quot;motion_fx_scale_speed&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:2,&quot;sizes&quot;:[]},&quot;motion_fx_scale_range&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:{&quot;start&quot;:29,&quot;end&quot;:71}},&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_delay&quot;:600,&quot;motion_fx_devices&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;]}\" 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 elementor-animation-grow\" href=\"https:\/\/pay.hotmart.com\/P83677330D\" target=\"_blank\">\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 comprar meu curso combo j\u00e1<\/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>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-239a90d e-flex e-con-boxed e-con e-parent\" data-id=\"239a90d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-396c7ef elementor-widget__width-initial animated-fast elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"396c7ef\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_delay&quot;:200}\" 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\u00ca IR\u00c1 APRENDER COM O Curso INSS \u2013 Reten\u00e7\u00e3o na Fonte de INSS 11% ou 3,5%<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-1e88689 animated-fast e-flex e-con-boxed elementor-invisible e-con e-child\" data-id=\"1e88689\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeInLeft&quot;,&quot;animation_delay&quot;:300}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-993ece2 e-flex e-con-boxed e-con e-child\" data-id=\"993ece2\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8c1dc44 elementor-widget elementor-widget-image\" data-id=\"8c1dc44\" data-element_type=\"widget\" data-e-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=\"800\" height=\"533\" src=\"https:\/\/ferreirawa.com.br\/cursos\/wp-content\/uploads\/2023\/06\/01-o-que-voce-ira-aprender-com-curso-inss.png\" class=\"attachment-full size-full wp-image-2791\" alt=\"Curso INSS\" srcset=\"https:\/\/ferreirawa.com.br\/cursos\/wp-content\/uploads\/2023\/06\/01-o-que-voce-ira-aprender-com-curso-inss.png 800w, https:\/\/ferreirawa.com.br\/cursos\/wp-content\/uploads\/2023\/06\/01-o-que-voce-ira-aprender-com-curso-inss-300x200.png 300w, https:\/\/ferreirawa.com.br\/cursos\/wp-content\/uploads\/2023\/06\/01-o-que-voce-ira-aprender-com-curso-inss-150x100.png 150w, https:\/\/ferreirawa.com.br\/cursos\/wp-content\/uploads\/2023\/06\/01-o-que-voce-ira-aprender-com-curso-inss-768x512.png 768w, https:\/\/ferreirawa.com.br\/cursos\/wp-content\/uploads\/2023\/06\/01-o-que-voce-ira-aprender-com-curso-inss-600x400.png 600w\" 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\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-1ef3d23 e-flex e-con-boxed e-con e-child\" data-id=\"1ef3d23\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-036fc26 elementor-widget elementor-widget-text-editor\" data-id=\"036fc26\" data-element_type=\"widget\" data-e-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>Com o nosso curso voc\u00ea vai aprender tudo desde o in\u00edcio como fazer corretamente a sua reten\u00e7\u00e3o na fonte do INSS seja ele de 11% ou de 3,5%, bem como entender a implica\u00e7\u00e3o destes tipos de reten\u00e7\u00f5es com a regulariza\u00e7\u00e3o de suas obras de constru\u00e7\u00e3o civil atrav\u00e9s do CNO &#8211; Cadastro Nacional de Obras e do Sero &#8211; Sistema Eletr\u00f4nico de Regulariza\u00e7\u00e3o de Obras.<\/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\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-abb23b0 animated-fast e-flex e-con-boxed elementor-invisible e-con e-child\" data-id=\"abb23b0\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeInRight&quot;,&quot;animation_delay&quot;:400}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-d6c668b e-flex e-con-boxed e-con e-child\" data-id=\"d6c668b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-41179dd elementor-widget elementor-widget-text-editor\" data-id=\"41179dd\" data-element_type=\"widget\" data-e-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>Uma reten\u00e7\u00e3o de INSS feita de forma imprecisa poder\u00e1 fazer com que voc\u00ea perca recursos financeiros vultuosos e muitas das vezes acabam sendo o lucro que obteve na presta\u00e7\u00e3o dos seus servi\u00e7os. No curso vamos orient\u00e1-los de forma bem simples de como proceder para adaptar seus contratos de acordo com \u00e0s normativas a do INSS Instru\u00e7\u00e3o Normativa 2110\/2022, tamb\u00e9m com a IN 2061 &#8211; CNO e 2021 do SERO.<\/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\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-f49b1b9 e-flex e-con-boxed e-con e-child\" data-id=\"f49b1b9\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c841e8f elementor-widget elementor-widget-image\" data-id=\"c841e8f\" data-element_type=\"widget\" data-e-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=\"533\" src=\"https:\/\/ferreirawa.com.br\/cursos\/wp-content\/uploads\/2023\/06\/02-o-que-voce-ira-aprender-com-curso-inss.png\" class=\"attachment-full size-full wp-image-2793\" alt=\"\" srcset=\"https:\/\/ferreirawa.com.br\/cursos\/wp-content\/uploads\/2023\/06\/02-o-que-voce-ira-aprender-com-curso-inss.png 800w, https:\/\/ferreirawa.com.br\/cursos\/wp-content\/uploads\/2023\/06\/02-o-que-voce-ira-aprender-com-curso-inss-300x200.png 300w, https:\/\/ferreirawa.com.br\/cursos\/wp-content\/uploads\/2023\/06\/02-o-que-voce-ira-aprender-com-curso-inss-150x100.png 150w, https:\/\/ferreirawa.com.br\/cursos\/wp-content\/uploads\/2023\/06\/02-o-que-voce-ira-aprender-com-curso-inss-768x512.png 768w, https:\/\/ferreirawa.com.br\/cursos\/wp-content\/uploads\/2023\/06\/02-o-que-voce-ira-aprender-com-curso-inss-600x400.png 600w\" 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\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-ae07069 animated-fast e-flex e-con-boxed elementor-invisible e-con e-child\" data-id=\"ae07069\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeInLeft&quot;,&quot;animation_delay&quot;:500}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-479a7c7 e-flex e-con-boxed e-con e-child\" data-id=\"479a7c7\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-04be97d elementor-widget elementor-widget-image\" data-id=\"04be97d\" data-element_type=\"widget\" data-e-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=\"600\" src=\"https:\/\/ferreirawa.com.br\/cursos\/wp-content\/uploads\/2023\/03\/obtenha-sua-cdn.png\" class=\"attachment-full size-full wp-image-2308\" alt=\"Como obter a CND\" srcset=\"https:\/\/ferreirawa.com.br\/cursos\/wp-content\/uploads\/2023\/03\/obtenha-sua-cdn.png 800w, https:\/\/ferreirawa.com.br\/cursos\/wp-content\/uploads\/2023\/03\/obtenha-sua-cdn-300x225.png 300w, https:\/\/ferreirawa.com.br\/cursos\/wp-content\/uploads\/2023\/03\/obtenha-sua-cdn-150x113.png 150w, https:\/\/ferreirawa.com.br\/cursos\/wp-content\/uploads\/2023\/03\/obtenha-sua-cdn-768x576.png 768w, https:\/\/ferreirawa.com.br\/cursos\/wp-content\/uploads\/2023\/03\/obtenha-sua-cdn-600x450.png 600w\" 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\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-61daf64 e-flex e-con-boxed e-con e-child\" data-id=\"61daf64\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-aeb88e3 elementor-widget elementor-widget-text-editor\" data-id=\"aeb88e3\" data-element_type=\"widget\" data-e-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>Uma vez aplicadas as orienta\u00e7\u00f5es corretas o contribuinte vai pagar oficialmente o que for justo de contribui\u00e7\u00f5es previdenci\u00e1rias e evitar perder dinheiro.<\/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\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0a0395f elementor-align-center animated-fast elementor-invisible elementor-widget elementor-widget-button\" data-id=\"0a0395f\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;motion_fx_motion_fx_scrolling&quot;:&quot;yes&quot;,&quot;motion_fx_scale_effect&quot;:&quot;yes&quot;,&quot;motion_fx_scale_direction&quot;:&quot;out-in-out&quot;,&quot;motion_fx_scale_speed&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:2,&quot;sizes&quot;:[]},&quot;motion_fx_scale_range&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:{&quot;start&quot;:29,&quot;end&quot;:71}},&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_delay&quot;:600,&quot;motion_fx_devices&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;]}\" 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 elementor-animation-grow\" href=\"https:\/\/pay.hotmart.com\/P83677330D\" target=\"_blank\">\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 APRENDER SOBRE INSS AGORA<\/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\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-5901222 e-flex e-con-boxed e-con e-parent\" data-id=\"5901222\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ce95c7c elementor-widget__width-initial animated-fast elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"ce95c7c\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_delay&quot;:200}\" 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\">PARA QUEM \u00c9 INDICADO O Curso INSS\n\nReten\u00e7\u00e3o na Fonte de INSS 11% ou 3,5%<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-2ac985d e-flex e-con-boxed e-con e-child\" data-id=\"2ac985d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-60f530f animated-fast e-flex e-con-boxed elementor-invisible e-con e-child\" data-id=\"60f530f\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeInDown&quot;,&quot;animation_delay&quot;:300}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b28edc0 elementor-view-default elementor-position-block-start elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"b28edc0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-user-friends\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tCONSTRUTORAS, CONTADORES, ADVOGADOS TRIBUTARISTAS, ENGENHEIROS, ARQUITETOS E CONSTRU\u00c7\u00c3O CIVIL\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tE demais prestadores de servi\u00e7os que atuam com cess\u00e3o de m\u00e3o de obras ou por empreitada\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\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\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-383d475 elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile e-flex e-con-boxed e-con e-parent\" data-id=\"383d475\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-54e3241 elementor-widget__width-initial animated-fast elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"54e3241\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" 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\">CURSO ONLINE AO VIVO CNO e SERO<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-836d5b8 animated-fast elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"836d5b8\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_delay&quot;:100}\" 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>O curso ser\u00e1 ministrado em 3 dias sendo do dia 14 a 16 de junho de 2023 nos hor\u00e1rios de 19:00 \u00e0s 22:00 horas.<\/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-0327d3b animated-fast elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"0327d3b\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_delay&quot;:200}\" 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>1) No dia 14\/06\/2023: Primeiro dia falaremos sobre a inscri\u00e7\u00e3o da obra no CNO &#8211; Cadastro Nacional de Obras, sendo passados alguns pontos sobre a teoria e finalizando a maior parte do curso sobre o MANUAL DO CNO VERS\u00c3O 1.1.<\/p><p>Pontos:<\/p><p>*Normativa do CNO &#8211; IN 2061\/2022;<\/p><p>*Como fazer o Cadastro no CNO, vincula\u00e7\u00e3o de alvar\u00e1, respons\u00e1veis, dados da obra, categoria, destina\u00e7\u00e3o, tipo, metragem, cancelamento, retifica\u00e7\u00e3o e outros.<\/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-657d723 animated-fast elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"657d723\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_delay&quot;:300}\" 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>2) Nos dias 15 e 16\/06 de 2023: Quanto a programa\u00e7\u00e3o do curso do SERO &#8211; Sistema Eletr\u00f4nico de Regulariza\u00e7\u00e3o de Obras ser\u00e3o passados todos os procedimentos quanto a se fazer a aferi\u00e7\u00e3o, transmiss\u00e3o da dctfweb de aferi\u00e7\u00e3o e da emiss\u00e3o da cnd, abertura de processo digital, anula\u00e7\u00e3o de cnd, retifica\u00e7\u00e3o de cnd e outros. na pr\u00e1tica de acordo com o MANUAL DO SERO vers\u00e3o 2.0.<\/p><p>Pontos:<\/p><p>* Alguns pontos da Teoria;<\/p><p>* Preenchimento da aferi\u00e7\u00e3o, c\u00e1lculos dos INSS, aferi\u00e7\u00e3o por contabilidade regular ou por aferi\u00e7\u00e3o indireta, obras prediais e n\u00e3o prediais, cr\u00e9ditos manuais ou autom\u00e1ticos do esocial, descontos permitidos por obras de pessoas f\u00edsicas, transmiss\u00e3o da dctfweb de aferi\u00e7\u00e3o, como emitir a cnd, anula\u00e7\u00e3o da certid\u00e3o, abertura de processo digitais e outros pontos muito importantes sobre a aferi\u00e7\u00e3o de uma obra, seja ela de pessoa f\u00edsica ou jur\u00eddica.<\/p><p>N\u00e3o haver\u00e1 intervalos devido a dura\u00e7\u00e3o de 3:00hs do curso.<\/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-dba3564 animated-fast elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"dba3564\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_delay&quot;:500}\" 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 class=\"_4971\">O <strong>curso online AO VIVO CNO e SERO<\/strong> \u00e9 a <strong>solu\u00e7\u00e3o perfeita<\/strong> para voc\u00ea que deseja <strong>regularizar economicamente sua obra<\/strong>, desde o in\u00edcio com a cria\u00e7\u00e3o do <strong>CNO<\/strong> at\u00e9 a obten\u00e7\u00e3o do <strong>CND<\/strong>. O curso \u00e9 milimetricamente pensado para quem deseja obter conhecimento sobre os seus <strong>DIREITOS TRIBUT\u00c1RIOS<\/strong>.<\/p><p>Aprender a <strong>regularizar sua obra<\/strong> \u00e9 de extrema import\u00e2ncia para garantir o <strong>SUCESSO<\/strong> dos seus projetos.<\/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-18f25cb elementor-align-center animated-fast elementor-invisible elementor-widget elementor-widget-button\" data-id=\"18f25cb\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;motion_fx_motion_fx_scrolling&quot;:&quot;yes&quot;,&quot;motion_fx_scale_effect&quot;:&quot;yes&quot;,&quot;motion_fx_scale_direction&quot;:&quot;out-in-out&quot;,&quot;motion_fx_scale_speed&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:2,&quot;sizes&quot;:[]},&quot;motion_fx_scale_range&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:{&quot;start&quot;:29,&quot;end&quot;:71}},&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_delay&quot;:500,&quot;motion_fx_devices&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;]}\" 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 elementor-animation-grow\" href=\"https:\/\/go.hotmart.com\/Q80338823P?dp=1\" target=\"_blank\">\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 obter esse conhecimento!<\/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\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-592417f e-flex e-con-boxed e-con e-parent\" data-id=\"592417f\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-d4a0f1b e-con-full e-flex e-con e-child\" data-id=\"d4a0f1b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2ccd1f4 animated-fast elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"2ccd1f4\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInRight&quot;}\" 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\">Quem \u00e9<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-62e3b33 animated-fast elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"62e3b33\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInRight&quot;,&quot;_animation_delay&quot;:100}\" 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\">Adriana Ferreira<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-00c9897 animated-fast elementor-invisible elementor-widget elementor-widget-video\" data-id=\"00c9897\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;youtube_url&quot;:&quot;https:\\\/\\\/www.youtube.com\\\/watch?v=jdjm3A3gRCs&quot;,&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_delay&quot;:200,&quot;video_type&quot;:&quot;youtube&quot;,&quot;controls&quot;:&quot;yes&quot;}\" data-widget_type=\"video.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-wrapper elementor-open-inline\">\n\t\t\t<div class=\"elementor-video\"><\/div>\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-f934f31 e-flex e-con-boxed e-con e-parent\" data-id=\"f934f31\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0f2f602 animated-fast elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"0f2f602\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInRight&quot;}\" 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\">Saiba mais sobre<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7e96b54 animated-fast elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"7e96b54\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInRight&quot;,&quot;_animation_delay&quot;:100}\" 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\">Ferreira WA<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-7a27851 animated-fast e-flex e-con-boxed elementor-invisible e-con e-child\" data-id=\"7a27851\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeIn&quot;,&quot;animation_delay&quot;:200}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-2b37aec e-con-full e-flex e-con e-child\" data-id=\"2b37aec\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3cdf9f9 elementor-widget elementor-widget-image\" data-id=\"3cdf9f9\" data-element_type=\"widget\" data-e-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=\"947\" height=\"1024\" src=\"https:\/\/ferreirawa.com.br\/cursos\/wp-content\/uploads\/2023\/03\/ferreira-wa-adriana.png\" class=\"attachment-full size-full wp-image-2409\" alt=\"Adriana Ferreira da Ferreira WA\" srcset=\"https:\/\/ferreirawa.com.br\/cursos\/wp-content\/uploads\/2023\/03\/ferreira-wa-adriana.png 947w, https:\/\/ferreirawa.com.br\/cursos\/wp-content\/uploads\/2023\/03\/ferreira-wa-adriana-277x300.png 277w, https:\/\/ferreirawa.com.br\/cursos\/wp-content\/uploads\/2023\/03\/ferreira-wa-adriana-139x150.png 139w, https:\/\/ferreirawa.com.br\/cursos\/wp-content\/uploads\/2023\/03\/ferreira-wa-adriana-768x830.png 768w, https:\/\/ferreirawa.com.br\/cursos\/wp-content\/uploads\/2023\/03\/ferreira-wa-adriana-600x649.png 600w\" sizes=\"(max-width: 947px) 100vw, 947px\" \/>\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>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-e43d17a e-flex e-con-boxed e-con e-child\" data-id=\"e43d17a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7f46e07 elementor-widget elementor-widget-text-editor\" data-id=\"7f46e07\" data-element_type=\"widget\" data-e-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>A empresa\u00a0Ferreirawa\u00a0foi fundada em 2015, estamos atuando no segmento da\u00a0constru\u00e7\u00e3o civil\u00a0com a finalidade de auxiliar aos senhores contribuintes no que se refere a\u00a0restitui\u00e7\u00f5es de cr\u00e9dito em geral\u00a0com foco especial no que tange aos\u00a0cr\u00e9ditos de INSS retidos\u00a0sobre as faturas emitidas, al\u00e9m de prestar\u00a0consultoria tribut\u00e1ria e cont\u00e1bil. Desde a sua cria\u00e7\u00e3o, temos atendidos a muitas empresas pelo Pa\u00eds, das quais, algumas puderam recuperar seus cr\u00e9ditos tribut\u00e1rios, outras, escolheram melhor seus regimes de tributa\u00e7\u00f5es e evitaram pagamentos a mais de tributos.<\/p><p>Aprender a regularizar sua obra \u00e9 de extrema import\u00e2ncia para garantir o SUCESSO dos seus projetos.<\/p><p>A Ferreirawa\u00a0tem como respons\u00e1vel a s\u00f3cia propriet\u00e1ria\u00a0Adriana Alves Ferreira, Contadora, P\u00f3s-Gradua\u00e7\u00e3o em Direito Tribut\u00e1rio, 30 anos de experi\u00eancia na \u00e1rea fiscal, atua no ramo da Constru\u00e7\u00e3o Civil a mais de 20 anos, ministra cursos tribut\u00e1rios para o Sindicato da Constru\u00e7\u00e3o Civil, cursou por 3 anos o curso preparat\u00f3rio para Auditor da SRF e possui um canal Tribut\u00e1rio no YouTube com mais de 30 mil inscritos.<\/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\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6591862 animated-fast elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"6591862\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation_delay&quot;:300,&quot;_animation&quot;:&quot;fadeIn&quot;}\" 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>A Ferreirawa, procura atender aos seus clientes sem fazer distin\u00e7\u00e3o do porte das empresas, pois, vivemos em um pa\u00eds com muitas leis complexas e de dif\u00edceis entendimento, por isso, conseguimos entender as grandes dificuldades dos senhores empres\u00e1rios e da classe cont\u00e1bil que os auxiliam.<\/p><p>A nossa miss\u00e3o \u00e9 fortalecer cada vez mais a exist\u00eancia da Ferreirawa, com o prop\u00f3sito de poder alcan\u00e7ar um n\u00famero maior de empresas que precisem dos nossos servi\u00e7os e assim, fazer com que estas, consigam se fortalecer cada vez mais contribuindo com o seu desenvolvimento empresarial e ao mesmo tempo, colaborando para o crescimento do pa\u00eds.<\/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\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-7080bd7 e-flex e-con-boxed e-con e-parent\" data-id=\"7080bd7\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d178598 elementor-widget__width-initial animated-fast elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"d178598\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" 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\">DEPOIMENTOS<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-765a83f animated-fast elementor-invisible elementor-widget elementor-widget-image\" data-id=\"765a83f\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_delay&quot;:200}\" 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=\"1448\" height=\"2048\" src=\"https:\/\/ferreirawa.com.br\/cursos\/wp-content\/uploads\/2023\/03\/depoimentos-01.png\" class=\"attachment-full size-full wp-image-2347\" alt=\"Curso online SERO e CNO\" srcset=\"https:\/\/ferreirawa.com.br\/cursos\/wp-content\/uploads\/2023\/03\/depoimentos-01.png 1448w, https:\/\/ferreirawa.com.br\/cursos\/wp-content\/uploads\/2023\/03\/depoimentos-01-212x300.png 212w, https:\/\/ferreirawa.com.br\/cursos\/wp-content\/uploads\/2023\/03\/depoimentos-01-724x1024.png 724w, https:\/\/ferreirawa.com.br\/cursos\/wp-content\/uploads\/2023\/03\/depoimentos-01-106x150.png 106w, https:\/\/ferreirawa.com.br\/cursos\/wp-content\/uploads\/2023\/03\/depoimentos-01-768x1086.png 768w, https:\/\/ferreirawa.com.br\/cursos\/wp-content\/uploads\/2023\/03\/depoimentos-01-1086x1536.png 1086w, https:\/\/ferreirawa.com.br\/cursos\/wp-content\/uploads\/2023\/03\/depoimentos-01-600x849.png 600w\" sizes=\"(max-width: 1448px) 100vw, 1448px\" \/>\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-9c3effb animated-fast elementor-invisible elementor-widget elementor-widget-image\" data-id=\"9c3effb\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_delay&quot;:300}\" 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=\"1448\" height=\"2048\" src=\"https:\/\/ferreirawa.com.br\/cursos\/wp-content\/uploads\/2023\/03\/depoimentos-02.png\" class=\"attachment-full size-full wp-image-2348\" alt=\"Curso online SERO e CNO\" srcset=\"https:\/\/ferreirawa.com.br\/cursos\/wp-content\/uploads\/2023\/03\/depoimentos-02.png 1448w, https:\/\/ferreirawa.com.br\/cursos\/wp-content\/uploads\/2023\/03\/depoimentos-02-212x300.png 212w, https:\/\/ferreirawa.com.br\/cursos\/wp-content\/uploads\/2023\/03\/depoimentos-02-724x1024.png 724w, https:\/\/ferreirawa.com.br\/cursos\/wp-content\/uploads\/2023\/03\/depoimentos-02-106x150.png 106w, https:\/\/ferreirawa.com.br\/cursos\/wp-content\/uploads\/2023\/03\/depoimentos-02-768x1086.png 768w, https:\/\/ferreirawa.com.br\/cursos\/wp-content\/uploads\/2023\/03\/depoimentos-02-1086x1536.png 1086w, https:\/\/ferreirawa.com.br\/cursos\/wp-content\/uploads\/2023\/03\/depoimentos-02-600x849.png 600w\" sizes=\"(max-width: 1448px) 100vw, 1448px\" \/>\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-0b81ecc elementor-align-center animated-fast elementor-invisible elementor-widget elementor-widget-button\" data-id=\"0b81ecc\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;motion_fx_motion_fx_scrolling&quot;:&quot;yes&quot;,&quot;motion_fx_scale_effect&quot;:&quot;yes&quot;,&quot;motion_fx_scale_direction&quot;:&quot;out-in-out&quot;,&quot;motion_fx_scale_speed&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:2,&quot;sizes&quot;:[]},&quot;motion_fx_scale_range&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:{&quot;start&quot;:29,&quot;end&quot;:71}},&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_delay&quot;:500,&quot;motion_fx_devices&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;]}\" 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 elementor-animation-grow\" href=\"https:\/\/pay.hotmart.com\/P83677330D\" target=\"_blank\">\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 FAZER MINHA INSCRI\u00c7\u00c3O J\u00c1!<\/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\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-5f4e0a9 e-flex e-con-boxed e-con e-parent\" data-id=\"5f4e0a9\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6d98eba elementor-widget__width-initial animated-fast elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"6d98eba\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" 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\">APROVEITE TAMB\u00c9M OUTROS CURSOS DA FERREIRA WA<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-8358b16 e-flex e-con-boxed e-con e-child\" data-id=\"8358b16\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-1f1c85e e-flex e-con-boxed e-con e-child\" data-id=\"1f1c85e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9b09a20 animated-fast elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"9b09a20\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_delay&quot;:200}\" 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\">COMBO<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0843111 animated-fast elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"0843111\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_delay&quot;:300}\" 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\">COMPRE SERO + CNO E GANHE ISSQN<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c82898b animated-fast elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"c82898b\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_delay&quot;:400}\" 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>Oferta Especial compre 2 e ganhe 1!<\/p><p>Ganhe de b\u00f4nus os E-books do SERO, CNO e ISSqn<\/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-c227460 animated-fast elementor-invisible elementor-widget elementor-widget-image\" data-id=\"c227460\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_delay&quot;:500}\" 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=\"1024\" height=\"683\" src=\"https:\/\/ferreirawa.com.br\/cursos\/wp-content\/uploads\/2023\/03\/combo-sero-cno-issqn.png\" class=\"attachment-full size-full wp-image-2359\" alt=\"\" srcset=\"https:\/\/ferreirawa.com.br\/cursos\/wp-content\/uploads\/2023\/03\/combo-sero-cno-issqn.png 1024w, https:\/\/ferreirawa.com.br\/cursos\/wp-content\/uploads\/2023\/03\/combo-sero-cno-issqn-300x200.png 300w, https:\/\/ferreirawa.com.br\/cursos\/wp-content\/uploads\/2023\/03\/combo-sero-cno-issqn-150x100.png 150w, https:\/\/ferreirawa.com.br\/cursos\/wp-content\/uploads\/2023\/03\/combo-sero-cno-issqn-768x512.png 768w, https:\/\/ferreirawa.com.br\/cursos\/wp-content\/uploads\/2023\/03\/combo-sero-cno-issqn-600x400.png 600w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\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-daa35fa animated-fast elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"daa35fa\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_delay&quot;:600}\" 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\">Por apenas<br \/>\nR$700,00<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e2da21f animated-fast elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"e2da21f\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_delay&quot;:700}\" 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\">ou em 12x de 69,86 no cart\u00e3o de cr\u00e9dito<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3344821 elementor-align-center animated-fast elementor-invisible elementor-widget elementor-widget-button\" data-id=\"3344821\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;motion_fx_motion_fx_scrolling&quot;:&quot;yes&quot;,&quot;motion_fx_scale_effect&quot;:&quot;yes&quot;,&quot;motion_fx_scale_direction&quot;:&quot;out-in-out&quot;,&quot;motion_fx_scale_speed&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:2,&quot;sizes&quot;:[]},&quot;motion_fx_scale_range&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:{&quot;start&quot;:29,&quot;end&quot;:71}},&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_delay&quot;:800,&quot;motion_fx_devices&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;]}\" 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 elementor-animation-grow\" href=\"https:\/\/www.ferreirawa-seroecno.com.br\/\" target=\"_blank\">\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 APRENDER TUDO SOBRE REGULARIZA\u00c7\u00c3O DE OBRAS!<\/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\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-0044495 e-flex e-con-boxed e-con e-parent\" data-id=\"0044495\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-a991b3e e-flex e-con-boxed e-con e-child\" data-id=\"a991b3e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-830bb2e e-flex e-con-boxed e-con e-child\" data-id=\"830bb2e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2d4eec8 animated-fast elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"2d4eec8\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" 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\">CURSO SERO 2.0\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-74059b6 animated-fast elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"74059b6\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_delay&quot;:100}\" 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>Oferta Especial!<\/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-ddb9830 animated-fast elementor-invisible elementor-widget elementor-widget-image\" data-id=\"ddb9830\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_delay&quot;:200}\" 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=\"1024\" height=\"683\" src=\"https:\/\/ferreirawa.com.br\/cursos\/wp-content\/uploads\/2023\/03\/curso-sero-2.0.png\" class=\"attachment-full size-full wp-image-2370\" alt=\"\" srcset=\"https:\/\/ferreirawa.com.br\/cursos\/wp-content\/uploads\/2023\/03\/curso-sero-2.0.png 1024w, https:\/\/ferreirawa.com.br\/cursos\/wp-content\/uploads\/2023\/03\/curso-sero-2.0-300x200.png 300w, https:\/\/ferreirawa.com.br\/cursos\/wp-content\/uploads\/2023\/03\/curso-sero-2.0-150x100.png 150w, https:\/\/ferreirawa.com.br\/cursos\/wp-content\/uploads\/2023\/03\/curso-sero-2.0-768x512.png 768w, https:\/\/ferreirawa.com.br\/cursos\/wp-content\/uploads\/2023\/03\/curso-sero-2.0-600x400.png 600w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\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-d37c46f animated-fast elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"d37c46f\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_delay&quot;:300}\" 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\">Por apenas<br \/>\nR$350,00<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6bf772c animated-fast elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"6bf772c\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_delay&quot;:400}\" 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\">ou em 12x de 34,93 no cart\u00e3o de cr\u00e9dito<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-88ded07 elementor-align-center animated-fast elementor-invisible elementor-widget elementor-widget-button\" data-id=\"88ded07\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;motion_fx_motion_fx_scrolling&quot;:&quot;yes&quot;,&quot;motion_fx_scale_effect&quot;:&quot;yes&quot;,&quot;motion_fx_scale_direction&quot;:&quot;out-in-out&quot;,&quot;motion_fx_scale_speed&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:2,&quot;sizes&quot;:[]},&quot;motion_fx_scale_range&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:{&quot;start&quot;:29,&quot;end&quot;:71}},&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_delay&quot;:500,&quot;motion_fx_devices&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;]}\" 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 elementor-animation-grow\" href=\"https:\/\/hotmart.com\/pt-br\/marketplace\/produtos\/curso-sero-sistema-eletronico-de-afericao-de-obras\/S68058746S?sck=HOTMART_PRODUCT_PAGE\" target=\"_blank\">\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 APRENDER TUDO SOBRE O SERO!<\/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\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-b38c2d7 elementor-hidden-tablet elementor-hidden-mobile e-flex e-con-boxed e-con e-parent\" data-id=\"b38c2d7\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-9735aeb e-flex e-con-boxed e-con e-child\" data-id=\"9735aeb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-78faa88 e-flex e-con-boxed e-con e-child\" data-id=\"78faa88\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-47e64b1 animated-fast elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"47e64b1\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" 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\">CURSO CNO<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d68419e animated-fast elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"d68419e\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_delay&quot;:100}\" 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>Oferta Especial!<\/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-3044fb1 animated-fast elementor-invisible elementor-widget elementor-widget-image\" data-id=\"3044fb1\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_delay&quot;:200}\" 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=\"1024\" height=\"683\" src=\"https:\/\/ferreirawa.com.br\/cursos\/wp-content\/uploads\/2023\/03\/curso-cno.png\" class=\"attachment-full size-full wp-image-2371\" alt=\"Curso CNO\" srcset=\"https:\/\/ferreirawa.com.br\/cursos\/wp-content\/uploads\/2023\/03\/curso-cno.png 1024w, https:\/\/ferreirawa.com.br\/cursos\/wp-content\/uploads\/2023\/03\/curso-cno-300x200.png 300w, https:\/\/ferreirawa.com.br\/cursos\/wp-content\/uploads\/2023\/03\/curso-cno-150x100.png 150w, https:\/\/ferreirawa.com.br\/cursos\/wp-content\/uploads\/2023\/03\/curso-cno-768x512.png 768w, https:\/\/ferreirawa.com.br\/cursos\/wp-content\/uploads\/2023\/03\/curso-cno-600x400.png 600w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\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-c87efa3 animated-fast elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"c87efa3\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_delay&quot;:300}\" 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\">Por apenas<br \/>\nR$280,00<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0316bf4 elementor-align-center animated-fast elementor-invisible elementor-widget elementor-widget-button\" data-id=\"0316bf4\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;motion_fx_motion_fx_scrolling&quot;:&quot;yes&quot;,&quot;motion_fx_scale_effect&quot;:&quot;yes&quot;,&quot;motion_fx_scale_direction&quot;:&quot;out-in-out&quot;,&quot;motion_fx_scale_speed&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:2,&quot;sizes&quot;:[]},&quot;motion_fx_scale_range&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:{&quot;start&quot;:29,&quot;end&quot;:71}},&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_delay&quot;:400,&quot;motion_fx_devices&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;]}\" 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 elementor-animation-grow\" href=\"https:\/\/hotmart.com\/pt-br\/marketplace\/produtos\/curso-cadastro-nacional-de-obras\/P67703297W?sck=HOTMART_PRODUCT_PAGE\" target=\"_blank\">\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 APRENDER TUDO DO CNO<\/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-fedbfd0 animated-fast elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"fedbfd0\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_delay&quot;:400}\" 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\">ou em 12x de R$ 27,94 no cart\u00e3o de cr\u00e9dito<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-946a5c7 e-flex e-con-boxed e-con e-parent\" data-id=\"946a5c7\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-2e5b5f7 e-flex e-con-boxed e-con e-child\" data-id=\"2e5b5f7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-5d999bc e-flex e-con-boxed e-con e-child\" data-id=\"5d999bc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b0a28d8 animated-fast elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"b0a28d8\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" 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\">E-BOOK CURSO SERO 2.0\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c0af3a5 animated-fast elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"c0af3a5\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_delay&quot;:100}\" 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>Oferta Especial!<\/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-7748f80 animated-fast elementor-invisible elementor-widget elementor-widget-image\" data-id=\"7748f80\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_delay&quot;:200}\" 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=\"1192\" src=\"https:\/\/ferreirawa.com.br\/cursos\/wp-content\/uploads\/2023\/03\/ebook-sero-2.0.png\" class=\"attachment-full size-full wp-image-2383\" alt=\"Curso online CNO e SERO\" srcset=\"https:\/\/ferreirawa.com.br\/cursos\/wp-content\/uploads\/2023\/03\/ebook-sero-2.0.png 800w, https:\/\/ferreirawa.com.br\/cursos\/wp-content\/uploads\/2023\/03\/ebook-sero-2.0-201x300.png 201w, https:\/\/ferreirawa.com.br\/cursos\/wp-content\/uploads\/2023\/03\/ebook-sero-2.0-687x1024.png 687w, https:\/\/ferreirawa.com.br\/cursos\/wp-content\/uploads\/2023\/03\/ebook-sero-2.0-101x150.png 101w, https:\/\/ferreirawa.com.br\/cursos\/wp-content\/uploads\/2023\/03\/ebook-sero-2.0-768x1144.png 768w, https:\/\/ferreirawa.com.br\/cursos\/wp-content\/uploads\/2023\/03\/ebook-sero-2.0-600x894.png 600w\" 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-3e11851 animated-fast elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"3e11851\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_delay&quot;:300}\" 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\">Por apenas<br \/>\nR$100,00<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-872aae2 elementor-align-center animated-fast elementor-invisible elementor-widget elementor-widget-button\" data-id=\"872aae2\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;motion_fx_motion_fx_scrolling&quot;:&quot;yes&quot;,&quot;motion_fx_scale_effect&quot;:&quot;yes&quot;,&quot;motion_fx_scale_direction&quot;:&quot;out-in-out&quot;,&quot;motion_fx_scale_speed&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:2,&quot;sizes&quot;:[]},&quot;motion_fx_scale_range&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:{&quot;start&quot;:29,&quot;end&quot;:71}},&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_delay&quot;:400,&quot;motion_fx_devices&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;]}\" 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 elementor-animation-grow\" href=\"https:\/\/hotmart.com\/pt-br\/marketplace\/produtos\/e-book-curso-completo-sero-sistema-eletronico-de-afericao-de-obras\/P68143676R\" target=\"_blank\">\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 o e-book do sero 2.0<\/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\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-6800433 e-flex e-con-boxed e-con e-parent\" data-id=\"6800433\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-a54893e e-flex e-con-boxed e-con e-child\" data-id=\"a54893e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-396697e e-flex e-con-boxed e-con e-child\" data-id=\"396697e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a136c47 animated-fast elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"a136c47\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" 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\">E-BOOK CURSO CNO<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bc234c4 animated-fast elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"bc234c4\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_delay&quot;:100}\" 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>Oferta Especial!<\/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-accbd76 animated-fast elementor-invisible elementor-widget elementor-widget-image\" data-id=\"accbd76\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_delay&quot;:200}\" 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=\"1225\" src=\"https:\/\/ferreirawa.com.br\/cursos\/wp-content\/uploads\/2023\/03\/ebook-cno.png\" class=\"attachment-full size-full wp-image-2393\" alt=\"Curso online CNO e SERO\" srcset=\"https:\/\/ferreirawa.com.br\/cursos\/wp-content\/uploads\/2023\/03\/ebook-cno.png 800w, https:\/\/ferreirawa.com.br\/cursos\/wp-content\/uploads\/2023\/03\/ebook-cno-196x300.png 196w, https:\/\/ferreirawa.com.br\/cursos\/wp-content\/uploads\/2023\/03\/ebook-cno-669x1024.png 669w, https:\/\/ferreirawa.com.br\/cursos\/wp-content\/uploads\/2023\/03\/ebook-cno-98x150.png 98w, https:\/\/ferreirawa.com.br\/cursos\/wp-content\/uploads\/2023\/03\/ebook-cno-768x1176.png 768w, https:\/\/ferreirawa.com.br\/cursos\/wp-content\/uploads\/2023\/03\/ebook-cno-600x919.png 600w\" 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-4fde36b animated-fast elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"4fde36b\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_delay&quot;:300}\" 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\">Por apenas<br \/>\nR$100,00<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-283af39 elementor-align-center animated-fast elementor-invisible elementor-widget elementor-widget-button\" data-id=\"283af39\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;motion_fx_motion_fx_scrolling&quot;:&quot;yes&quot;,&quot;motion_fx_scale_effect&quot;:&quot;yes&quot;,&quot;motion_fx_scale_direction&quot;:&quot;out-in-out&quot;,&quot;motion_fx_scale_speed&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:2,&quot;sizes&quot;:[]},&quot;motion_fx_scale_range&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:{&quot;start&quot;:29,&quot;end&quot;:71}},&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_delay&quot;:400,&quot;motion_fx_devices&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;]}\" 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 elementor-animation-grow\" href=\"https:\/\/hotmart.com\/pt-br\/marketplace\/produtos\/e-book-curso-completo-cno-cadastro-nacional-de-obras\/B68141791R\" target=\"_blank\">\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 o e-book do CNO<\/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\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-c843aaf e-flex e-con-boxed e-con e-parent\" data-id=\"c843aaf\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-4213604 e-flex e-con-boxed e-con e-child\" data-id=\"4213604\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-f4d11af e-flex e-con-boxed e-con e-child\" data-id=\"f4d11af\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9f68aa5 animated-fast elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"9f68aa5\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" 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\">E-BOOK CURSO ISSQN<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ac545b8 animated-fast elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"ac545b8\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_delay&quot;:100}\" 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>Oferta Especial!<\/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-3767ec0 animated-fast elementor-invisible elementor-widget elementor-widget-image\" data-id=\"3767ec0\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_delay&quot;:200}\" 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=\"1192\" src=\"https:\/\/ferreirawa.com.br\/cursos\/wp-content\/uploads\/2023\/03\/ebook-issqn.png\" class=\"attachment-full size-full wp-image-2394\" alt=\"Curso online CNO e SERO\" srcset=\"https:\/\/ferreirawa.com.br\/cursos\/wp-content\/uploads\/2023\/03\/ebook-issqn.png 800w, https:\/\/ferreirawa.com.br\/cursos\/wp-content\/uploads\/2023\/03\/ebook-issqn-201x300.png 201w, https:\/\/ferreirawa.com.br\/cursos\/wp-content\/uploads\/2023\/03\/ebook-issqn-687x1024.png 687w, https:\/\/ferreirawa.com.br\/cursos\/wp-content\/uploads\/2023\/03\/ebook-issqn-101x150.png 101w, https:\/\/ferreirawa.com.br\/cursos\/wp-content\/uploads\/2023\/03\/ebook-issqn-768x1144.png 768w, https:\/\/ferreirawa.com.br\/cursos\/wp-content\/uploads\/2023\/03\/ebook-issqn-600x894.png 600w\" 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-66d299f animated-fast elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"66d299f\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_delay&quot;:300}\" 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\">Por apenas<br \/>\nR$100,00<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9f09259 elementor-align-center animated-fast elementor-invisible elementor-widget elementor-widget-button\" data-id=\"9f09259\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;motion_fx_motion_fx_scrolling&quot;:&quot;yes&quot;,&quot;motion_fx_scale_effect&quot;:&quot;yes&quot;,&quot;motion_fx_scale_direction&quot;:&quot;out-in-out&quot;,&quot;motion_fx_scale_speed&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:2,&quot;sizes&quot;:[]},&quot;motion_fx_scale_range&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:{&quot;start&quot;:29,&quot;end&quot;:71}},&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_delay&quot;:400,&quot;motion_fx_devices&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;]}\" 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 elementor-animation-grow\" href=\"https:\/\/hotmart.com\/pt-br\/marketplace\/produtos\/e-book-curso-completo-issqn-imposto-sobre-servicos-de-qualquer-natureza\/F68170449K\" target=\"_blank\">\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 o e-book do issqn<\/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\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-5d44d8d animated-slow e-flex e-con-boxed elementor-invisible e-con e-parent\" data-id=\"5d44d8d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-9aa0f18 e-con-full e-flex e-con e-child\" data-id=\"9aa0f18\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-669aa12 elementor-widget elementor-widget-image\" data-id=\"669aa12\" data-element_type=\"widget\" data-e-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=\"512\" height=\"512\" src=\"https:\/\/ferreirawa.com.br\/cursos\/wp-content\/uploads\/2023\/03\/selo-qualidade.png\" class=\"attachment-full size-full wp-image-2398\" alt=\"Curso online Sero e CNO - Qualidade garantida\" srcset=\"https:\/\/ferreirawa.com.br\/cursos\/wp-content\/uploads\/2023\/03\/selo-qualidade.png 512w, https:\/\/ferreirawa.com.br\/cursos\/wp-content\/uploads\/2023\/03\/selo-qualidade-300x300.png 300w, https:\/\/ferreirawa.com.br\/cursos\/wp-content\/uploads\/2023\/03\/selo-qualidade-150x150.png 150w, https:\/\/ferreirawa.com.br\/cursos\/wp-content\/uploads\/2023\/03\/selo-qualidade-100x100.png 100w\" sizes=\"(max-width: 512px) 100vw, 512px\" \/>\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>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-4d73f5c e-flex e-con-boxed e-con e-child\" data-id=\"4d73f5c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-63f3401 elementor-widget elementor-widget-text-editor\" data-id=\"63f3401\" data-element_type=\"widget\" data-e-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>O c\u00f3digo de defesa consumidor (Art. 49) garante 7 dias para solicitar reembolso em caso de insatisfa\u00e7\u00e3o com o produto.\u00a0<strong>N\u00f3s confiamos tanto em nossos estudos e pesquisas que lhe garantimos 7 dias de garantia incondicional!<\/strong><\/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\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-bdbca46 e-flex e-con-boxed e-con e-parent\" data-id=\"bdbca46\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-171feca elementor-widget__width-initial animated-fast elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"171feca\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" 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\">D\u00daVIDAS FREQUENTES<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-33bd9a2 animated-fast elementor-invisible elementor-widget elementor-widget-toggle\" data-id=\"33bd9a2\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_delay&quot;:100}\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-5421\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-5421\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\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-toggle-title\" tabindex=\"0\">1)\tQuando deve ocorrer a reten\u00e7\u00e3o na fonte de INSS sobre faturas emitidas?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-5421\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-5421\"><p>Sempre que for contratado servi\u00e7os em que houver a cess\u00e3o de m\u00e3o de obra cont\u00ednua ou a execu\u00e7\u00e3o de um servi\u00e7o por empreitada, dever\u00e1 ocorrer a reten\u00e7\u00e3o na fonte do INSS e observado as situa\u00e7\u00f5es de dispensas destas reten\u00e7\u00f5es.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-5422\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-5422\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\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-toggle-title\" tabindex=\"0\">2)\tQuais os tipos de servi\u00e7os que devem ter a reten\u00e7\u00e3o nas notas fiscais dos INSS 11% ou 3,5%?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-5422\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-5422\"><p>Todos os servi\u00e7os elencados nos artigos 111 e 112 da Nova Instru\u00e7\u00e3o Normativa do INSS 2110 de 2022 a do INSS e observadas as situa\u00e7\u00f5es em que poder\u00e1 ocorrer a dispensa de ser retidos. Ver artigos 114 e 115 desta mesma normativa.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-5423\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-5423\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\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-toggle-title\" tabindex=\"0\">3)\tQual a base de c\u00e1lculo para que seja feita a reten\u00e7\u00e3o do INSS de 11% ou de 3,5%?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-5423\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-5423\"><p>O contribuinte pessoa jur\u00eddica dever\u00e1 adaptar os seus contratos de acordo com as orienta\u00e7\u00f5es constantes dos artigos 116 a 119 da Instru\u00e7\u00e3o Normativa 2110 de 2022 e neste curso ser\u00e1 detalhado tudo a este respeito.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-5424\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-5424\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\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-toggle-title\" tabindex=\"0\">4)\tQual a liga\u00e7\u00e3o das reten\u00e7\u00f5es dos INSS 11% ou 3,5% com a regulariza\u00e7\u00e3o da sua obra quando for obrigada a ter a INSCRI\u00c7\u00c3O no CNO?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-5424\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-5424\"><ul><li>Diretamente as reten\u00e7\u00f5es dos INSS 11% ou 3,5% n\u00e3o ser\u00e3o abatidas quando da regulariza\u00e7\u00e3o da sua obra, mas indiretamente os mesmos embasamentos legais ser\u00e3o utilizados para se fazer os c\u00e1lculos das contribui\u00e7\u00f5es previdenci\u00e1rias das suas obras, por isso da grande import\u00e2ncia em se atentar para os dois \u00faltimos v\u00eddeos deste curso onde explicamos tudo a este respeito.<\/li><\/ul><\/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\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-4042b51 e-flex e-con-boxed e-con e-parent\" data-id=\"4042b51\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-212de18 animated-fast elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"212de18\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation_delay&quot;:300,&quot;_animation&quot;:&quot;fadeIn&quot;}\" 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\tCopyright @ 2023 &#8211; FerreiraWA &#8211; Todos os direitos reservados.\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\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>N\u00f3s queremos saber como voc\u00ea conheceu a Ferreira WA, por favor acesse aqui e preencha nossa pesquisa. Obrigada! Curso INSS [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":2779,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_canvas","meta":{"ocean_front_end_style_editor":"no","ocean_post_layout":"","ocean_both_sidebars_style":"","ocean_both_sidebars_content_width":0,"ocean_both_sidebars_sidebars_width":0,"ocean_sidebar":"0","ocean_second_sidebar":"0","ocean_disable_margins":"enable","ocean_add_body_class":"","ocean_shortcode_before_top_bar":"","ocean_shortcode_after_top_bar":"","ocean_shortcode_before_header":"","ocean_shortcode_after_header":"","ocean_has_shortcode":"","ocean_shortcode_after_title":"","ocean_shortcode_before_footer_widgets":"","ocean_shortcode_after_footer_widgets":"","ocean_shortcode_before_footer_bottom":"","ocean_shortcode_after_footer_bottom":"","ocean_display_top_bar":"default","ocean_display_header":"default","ocean_header_style":"","ocean_center_header_left_menu":"0","ocean_custom_header_template":"0","ocean_custom_logo":0,"ocean_custom_retina_logo":0,"ocean_custom_logo_max_width":0,"ocean_custom_logo_tablet_max_width":0,"ocean_custom_logo_mobile_max_width":0,"ocean_custom_logo_max_height":0,"ocean_custom_logo_tablet_max_height":0,"ocean_custom_logo_mobile_max_height":0,"ocean_header_custom_menu":"0","ocean_menu_typo_font_family":"0","ocean_menu_typo_font_subset":"","ocean_menu_typo_font_size":0,"ocean_menu_typo_font_size_tablet":0,"ocean_menu_typo_font_size_mobile":0,"ocean_menu_typo_font_size_unit":"px","ocean_menu_typo_font_weight":"","ocean_menu_typo_font_weight_tablet":"","ocean_menu_typo_font_weight_mobile":"","ocean_menu_typo_transform":"","ocean_menu_typo_transform_tablet":"","ocean_menu_typo_transform_mobile":"","ocean_menu_typo_line_height":0,"ocean_menu_typo_line_height_tablet":0,"ocean_menu_typo_line_height_mobile":0,"ocean_menu_typo_line_height_unit":"","ocean_menu_typo_spacing":0,"ocean_menu_typo_spacing_tablet":0,"ocean_menu_typo_spacing_mobile":0,"ocean_menu_typo_spacing_unit":"","ocean_menu_link_color":"","ocean_menu_link_color_hover":"","ocean_menu_link_color_active":"","ocean_menu_link_background":"","ocean_menu_link_hover_background":"","ocean_menu_link_active_background":"","ocean_menu_social_links_bg":"","ocean_menu_social_hover_links_bg":"","ocean_menu_social_links_color":"","ocean_menu_social_hover_links_color":"","ocean_disable_title":"default","ocean_disable_heading":"default","ocean_post_title":"","ocean_post_subheading":"","ocean_post_title_style":"","ocean_post_title_background_color":"","ocean_post_title_background":0,"ocean_post_title_bg_image_position":"","ocean_post_title_bg_image_attachment":"","ocean_post_title_bg_image_repeat":"","ocean_post_title_bg_image_size":"","ocean_post_title_height":0,"ocean_post_title_bg_overlay":0.5,"ocean_post_title_bg_overlay_color":"","ocean_disable_breadcrumbs":"default","ocean_breadcrumbs_color":"","ocean_breadcrumbs_separator_color":"","ocean_breadcrumbs_links_color":"","ocean_breadcrumbs_links_hover_color":"","ocean_display_footer_widgets":"default","ocean_display_footer_bottom":"default","ocean_custom_footer_template":"0","footnotes":"","_members_access_role":[],"_members_access_error":""},"class_list":["post-2797","page","type-page","status-publish","has-post-thumbnail","hentry","entry","has-media","owp-thumbs-layout-horizontal","owp-btn-normal","owp-tabs-layout-horizontal","has-no-thumbnails","has-product-nav"],"yoast_head":"<!-- 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