what does a reglan pump look like geriforte online without prescription costco pharmacy orlistatum price can lexapro 10 mg get you high order lopressor on line india lansoprazole 30 mg price where to buy propecia in usa 1drugstore online can buy mirapex online atrovent for daily use canada buy meclizine mexican pharmacies calcium carbonate not generic best online pharmacy generic demadex eutirox 100 effetti collaterali celexa 40 mg dose azurette no prescription plendil 50mg tablets cheapest place to buy riperdal buy viagra super active tablets canada amitriptyline without a prescription protonix on line purchase order purinethol online uk pildoras yasmin precio mexico how to buy glucotrol in london purchase prevacid oral prednisone dose for children danazol woldwide shipping tamoxifen citrate canada buy nolvadex how much does bactrim cost medical names water pills how to import messages from windows live mail to outlook 2007 what drug category is valtrex bystolic pills blood pressure metformin over the counter uk buy tretinoin 0 025 boots florida cialis buy generic duetact with bonus buy amantadine boots pharmacy buying lady era express buy brand cialis online pharmacy lasuna medicine children is there a shortage of asacol best reglan prices avandamet tablets price tadapox without prescription medication buy flucazole with a mastercard can you buy blopress without metformin al 1000 beipackzettel purchase mentat ds syrup online comprar caverta original bactrim tablets online long time side effects toprol purchase tetracycline in india can you health non generic buy aceon order minipress lowest price american arjuna where to buy accutane yahoo enhanced vegetal vigra buy shallaki pills in the india lotrel online usa no prescription what age do i need viagra yasmin reviews buy 52 without prescription how much robaxin to get high estrofem online uk elavil buy online us canadian pharmacy prednisolone sale acticin buy zofran online overnight delivery protonix from canadian pharmacy buy female viagra in the uk online buy etodolac tablets australia tenormin uk buy monotonically increasing function where can i buy tetracycline does lexapro have a generic form inderal max dose effexor reviews for anxiety what is a methocarbamol high like simplotan diarrhea lasix from iv to po no prescription chloromycetin buy bupropion pills in the mexico furosemide 20 mg oral tablet himplasia tablets himalaya geriforte syrup express canada nymphomax online pharmacy uk depakine chrono mexico pharmacy promethazine lowest price what does dramamine mean how much does generic femara cost where to buy permethrinum lozol without a prescription from australia uses for paxil medication buy clomifene low cheap price albendazole online canada fast delivery levitra woldwide shipping lantus dose increase purchase doksazosin lek in usa price increase crestor hoodia lawsuit settlements can i order viagra plus online long time side effects isotretin bystolic from usa purchase himcocid on line in india levitra soft without script can you only get rhinocort on prescription doxycycline buy online mexico mexico pharmacies online that sell atorlip 10 www.ssupport365pills.com minipress tablets us online is trazodone better than mirtazapine blue steel erection pills us pharmacies online that sell diclofenac amlodipine dosage range buyers of skelaxin canada metronidazole online pharmacies with out prescription best site for fasigyne can buy voveran sr online albenza on line retin a online in canada fincar 5mg hair loss purchase generic toprol nitroglycerin online in usa buy cheap fluoxetine actoplus met pills online in the uk mentax generic equivalent how long do i have to take keppra pyridium capsules canada buy toprol without prescription can you take zoloft daily what is the cipro dosage for dogs topamax pharmacy prices list ordering azurette canada ph online pharmacy login dilantin medication side effects what is fluconazole used to treat where to buy pravachol without a prescription atorlip 5 canada overnight delivery mentat best online non prescription pharmacy better than amitriptyline unisom australia price obelit women buy buy lotensin new zealand online endep reviews order cafergot on line uk wbc welterweight rankings purchasing retino a cream 0,05 online best online pharmacy generic levaquin overnight prices aricept purchase order prozac on line canada cheap grifulvin v mg getting prometrium in australia movalis pill shortage what is doxycycl hyc 100mg used for india pharmacies online that sell innopran xl periactin medication uses cheapest vytorin to buy discount aloprim from canada amiloride hcl dose florida anteovin is brand viagra legal in uk actos discount program drug best pharmacy to order claritin purchase trandate on line in mexico serevent 100mg cheap where do i buy cipro generic voveran sr uk paypal levitra super active for purchase motilium norovirus purchase brand amoxil in usa tamoxifen sale clavamox no prescription cats buy what is better for hair loss avodart or propecia hydrochlorothiazide mail order order zovirax overnight overseas pharmacy no prescription artane buy isotretin new zealand online buy floxin capsules evista tablets from buy doksazosin lek with prescription order quetiapinum on line india order urispas cheap canada premarin tablets online cheap wigraine questionable content wiki retino a cream 0,025 india no prescription generic compazine canada crestor drugs 5mg estro without prescription pills buy glycomet 50 buy viagra super active online no prescription usa what is nordette for how to buy orlistatum acai slimming tablets reviews buy cialis super active online india no prescription buy atorlip 5 cheap abilify brand positioning plavix drug in uk pharmacy generic sarafem buy canada pramipexole side effects bodybuilding why is there a shortage of cafergot atrovent generico is it illegal to order generic diprosone non persciption revia v gel mail order isotretinoin order online keflex price cvs over the counter uk boots buy viagra generic tretinoin 0,05 usa pharmacy glucovance online no prescription legal buy geriforte online canada toprol xl where can i buy it medication called robaxin medrol dosepak uses medication roaccutane without a prescription buy obelit online us no prescription buy tinidazole pills in the india best site for triamterenum comprar disulfiramum original metformin online india prednisolona drug in canada pharmacy suprax canada price what is voveran tablet for buy zofran usa erexor no prescription required does viagra always work the first time cheap canadian synthroid no prescription levitra yan etkileri discount buspar from usa metoclopramide over the counter australia safe zyvox no precription benicar uk brand name carbozyne lawsuit acheter brand viagra pas cher overnight pharmacy lasix prescription buy ceftin without a script what drug category is claritin order accuran on line canada what is clomid steroids ordering geriforte india ordering stieva a usa where to bupropion buy doxycycline online india no prescription generic diovan hct side effects purchase alli on line in mexico lamisil purchase in canada no prescription low cost aldactone diovan uk sale oristal mg no prescription can i pay for girl scout cookies by check where to purchase zerit ceftin and birth control pills doxycycline prescription online list of tesco stores selling finast best place to buy bactrim in usa walgreens claritin generic lanoxin in canada do i need a prescription for zedd atomoxetin fast india order lopressor without prescription buy zebeta tablets mexico haldol non perscription countries cialis online singapore brand name pamelor online can buy meclizine over counter unique hoodia slimming pills i pill website cheap zetia generic singulair buy usa donde puedo comprar live view en mexico trileptal mist canada headache from nitroglycerin what is the generic drug for prilosec nizoral buy uk ranitidine tablets uses billig priligy online kaufen can you get a prescription for viagra at a walk in clinic buy terramycin no prescription seroflo inhaler composition toprol xl with prescription order finasteride canada pharmacy has best price gabapentine robaxin usa cvs prices jt ready national socialist movement generic pills for brand viagra cheapest place to buy amlodipinbesilat actoplus mg canada pastillas omifin 50 mg decadron india sale buy canada no prescription for compazine best place to buy advair in usa pastillas para abortar cytotec modo de uso super kamagra pills acai berry tablets holland and barrett what is the correct dosage of tricor benazepril hydrochloride generic to lotensin 10 mg tablet order riperdal from india without prescription order shuddha guggulu online no prescription with a amex where could i buy lotensin without prescription zestoretic mg uk cheap genuine digoxin online med cab flagyl er prevacid non perscription countries letrozole cost effectiveness purchase triamterene mg ventolin malaysia pharmacy canadian tadalis sx online drug for micardis list of tesco stores selling nizoral what is roaccutan altace canadian online purchase metoclopramide cheap retino a cream shortage amaryl no prescription needed canadian online pharmacy diarex buy australia divya ashwagandha churna price in india where to amitriptyline buy generic buy revatio without prescription aviane 28 results forum liposafe without a prescription from australia fastest finax uk delivery where to buy altace with echeck geriforte syrup pill shortage buy zyvox online no prescription revatio mg canadian rx how much will arava cost how to order diovan buy warafin online from usa avandamet usa sale myambutol over counter almetec online from india get nimotop las vegas arimidex delivery uk can you buy retino a cream 0,025 over the counter in germany compare prices ciprofloksacin best site get elocon discount promethazine from canada generic zestoretic overnite shipping purchase lithium on line in mexico order plendil on line uk buy danazol 100mg online purchase generic voltaren how to get a prescription for proscar order frumil no rx canadian pharmacy nymphomax overnight pharmacy bentyl pricing is there an over the counter medicine similar to celebrex misoprostol buy arzomicin new zealand online lotensin online in canada tramadol overnight with mastercard can you buy atacand over the counter in germany motilium available new zealand safe retino a cream 0,05 no prescription cipro usa international legal medications can you buy asthma inhalers over the counter australia order otomax pills how long does nitrofurantoin stay in system methotrexate generic australia canadian chiropractic and rehabilitation clinic maxalt next day atorlip 10 generic india blue diamond shaped pill with 100 on one side mail order generic claravis tetracycline fast india what is methotrexate used for to treat side effect from taking the weight loss drug orlistat canadian pharmacy no prescription actoplus met what is revatio tablets pill rx health azitromicina products estrace dosage cream buying epivir hbv how often can i take motrin 800 mg how much is viagra to buy esperal delivery uk discount almetec from usa erythromycin topical solution purchase speman delivery uk order salvent from mexico without prescription order metronidazole from uk without prescription post cycle therapy tadapox lamictal dosage increase can you order anafranil priligy mg canada movalis online without prescription detrol over counter cheap canadian pharmacy no prescription medicine cholestoplex prescription pharmacy dutasterid generic 2013 drugs cheapest place to buy roaccutane inhouse drugstore coupon viagra usage world flonase medication side effects where to buy zenegra online without rx bystolic on line in the uk can you order eldepryl human performance enhancement drugs best price for snovitra super power tulasi reviews for men acai over counter no prescription beconase aq med cab claravis retino a cream 0,05 online coupon code effects of alcohol and luvox where do i lisinopril in canada safe ampicilina no precription code red 7 male enhancement generic viagra site reviews avalide online cheap purchasing fincar online order atorlip 5 pill buy fucidin pills in the uk minoxidil boots pharmacy low dose amitriptyline anxiety effects ordering low dose cardura olanzapine mg no prescription bactroban over counter risperdal pills online in the mexico does viagra work for sale cheap uk mircette birth control lawsuits medrol dosepak pills buy delta cortef pas cher thyrox without a perscription buy erythromycin boots pharmacy discount canadian pharmacy vpxl keftab buy india aviane 28 buy uk buy ventolin visa generic drug for combivent inhaler over the counter coumadin comprar astelin original en madrid how much clonidine to take for opiate withdrawal zanaflex india no prescription us online pharmacy no prescription mirapex buy telfast online uk order lanoxin from india without prescription bactrim ds side effects nausea where to buy thyrohormone ointment wellbutrin rx online brand cialis from europe buy female cialis from canada mail order prescriptions aetna nystatin and triamcinolone acetonide cream usp buy noroxin online from india acquistare topamax in italia renalka rx can you buy prednisone strattera cheap india pharmacy lithium online ordering buy actos generic methotrexate cheap uk pharmacy is it safe to order lamisilate buy erexin v online us no prescription buy prednisona mg online increasing clomid dosage bad novo domperidone 10mg side effects florinef from usa pharmacy calan generic mexico proventil no script how to buy differin gel online ordering cytotec on line tindamax over the counter australia buy flomax in ireland flagyl for body odor buy l thyroxine without a subscription lipitor side effects leg pain tegretol cost in canada female viagra online bestellen what drug category is lioresal finpecia discount finasteride propecia biaxin 500 mg reviews cyklokapron comprar buy carvedilolo low cheap price buy medrol online no prescription pfizer allegra type 2 diabetes medication metformin low acivir pills prescription 200mg keppra uk companies only quetiapinum buy canada what does suhagra parlodel drug information duloxetine overdose amount buy nizoral overseas levothyroxin generic mexico can you buy the birth control patch online diltiazem online coupon code indian generics online retino a cream 0,025 order venlor cheap where to buy baclofen with echeck comprar elocon portugal buy cordarone for daily use rhinocort lawsuit fucidin where to get buy cabergoline research chemical imitrex mg no prescription best generic bupropion sr cilest from uk what drug category is relafen side effects of discontinued use of zoloft order generic claravis para que sirve la clorfenamina maleato india pharmacies online that sell propranolol lincocin costco klonopin vs xanax dosage seroquel sales 2010 effexor xr generic hcg and nolvadex pct cycle order dulcolax online in usa cheap rumalaya luvox cheap australia pharmacy ordering biaxin on line what does phenergan generic drug no rx cystone online purchase brand levitra in canada generic for advair diskus 250 50 erection packs 1 overseas bupropion buy india buy nitroglycerin online australia no prescription revatio to buy in australia buy avodart online no prescription united states florida atorlip 10 cheap ditropan orlistat tablets cheap safe actoplus met no precription flonase generic release date biaxin canadian online grifulvin v on line in the india buy retin a tablets us genuine maxalt best price order danazol is ivermectin available over the counter where can i get benfotiamine pills what are cymbalta tablets used for famvir 250 mg best place to buy leukeran in canada risperdal consta storage requirements generic allopurinol cost low price hyzaar uk janumet without a prescription from uk buy imitrex with a mastercard generic torsemide buy viagra brand western drug vasodilan kamagra oral jelly side effects uk can you only get lioresal on prescription rogaine 5 on line in the usa long time side effects nizagara how to purchase bisoprololi fumaras colchicina online pay paypal cheap nexium online tizanidinum fast canada ceftin 10 mg cost zestoretic over counter uk generic pills for sominex femara results forum anchen wellbutrin xl reviews is beta val legal in uk where can i get disulphiram from hydrodiuril pills sweat my evecare coupons zyvox perth australia what is the cost of generic femara purchase calan on line in the uk buy brand viagra without a script cost of mail sildenafila glucotrol pricing proscar rxlist lortab elixir wikipedia advair diskus to buy in the usa without a prescription keflex discount propecia half dose side effects accutane birth defects years later evecare from canada fastest pletal uk delivery tadapox online order is mail order revatio safe lamictal pills drugstore no prescription aygestin cymbalta to buy in the usa without a prescription viagra with paypal aristocort ointment 1 remeron from usa maxalt brand order can you buy apo furosemida in ireland grifulvin v online prescription buy evista mg online altace india brand name abilify 100 review prozac shop net buy amoxil with no script coversyl doctors online cheap rx 8 for sale buying prescription drugs online uk order carbozyne on line uk tenormin tablets generic flagyl metronidazole levitra kaufen in deutschland pharmacy generic online abilify sales 2011 where to buy cheap generic menosan how to take stediril mg how to get off cymbalta safely amazon buy amoxycillin online from mexico viagra for sale uk only online pharmacy buy amaryl for daily use levothyroxine sodium 50 mcg tablets is propecia over the counter from mexican pharmacy no prescription delivery to canada where can i buy fluoxetina online without a prescription suppliers of flunil in us tadalafil 10mg dosage retin a online usa india vermox price where to buy cheap generic provera largest pharmaceutical companies india 2011 us pharmacies online that sell ceftin speman mg price cheapest ephedraxin tablets uk viagra sublingual online coupon code acheter mobic pet medication online uk generic diprosone safe prinivil from australia where to buy orlistatum with echeck ampicillin schedule drug norco aurum 3 comprar meloxicam enolat original levitra price in pakistan renagel over the counter australia cheapest aceon best place buy blopress pct generic voveran cost isotretin canadian online over the counter promethazine with codeine syrup is it safe to order diclofenac gel parlodel uk pharmacy generic lasix without prescription where can i get viagra in toronto order confido pills can i get premarin order allegra d canada online best place to buy zenegra in australia what do elavil pills look like low cost viagra in u.s.a side effects of zantac in infants top 10 online abilify sites where to buy cheap generic cholestoplex viagra italia generic prograf switzerland how can i make viagra work better sarafem sale viagra super active vs viagra professional cordarone canadian medications without prescription where can i buy permethrinum mg bystolic online store mirapex class action lawsuit canada viagra samples free by mail buy cardura canada buy tadalis canada prednisolone 20mg tablets for dogs how to use xenical tablets robaxin to buy in australia metformin pills smell is there a shortage of quetiapinum generic bystolic canada how to take skelaxin cialis professional pills online in the uk buy zyloprim online thru paypals hartley pharmacy nyc amsterdam order viagra plus from mexico without prescription benicar birth control online mexico get cozaar las vegas what drug category is nizoral slimquick hoodia reviews amazon minocycline cost indian pharmacy mestinon is pioglitazone a generic actos triamterene medicine online what does stediril online pharmacy uk suhagra seroflo where to purchase cipro xl 1000 mg and alcohol purchase plavix mg online amantadine india actoplus met online from canada fake alli pills on amazon retin a 0,05 order online no prescription how much will key pred cost buy dipyridamole paypal accepted discount canadian pharmacy viramune cardura india companies only where to buy allegra shoes duprost canada overnight delivery rumalaya liniment legal in england seroquel tablets 200mg nizagara online forum robaxin 500 mg erowid metrogel for men sale in uk buy anastrozolo online cheap online pilex overnight delivery cholestoplex sublingual dosage exelon patch 5 transdermal patch actoplus met pills online in the india canadian pharmacy zentel emoquette buy online india where to buy emsam with echeck i pill mevacor website discount cheap alesse india licensed pharmacy floxin purchase lexapro in uk ortho tri cyclen coupon code nitrofurantoin 100mg caps side effects generic uk paypal anteovin lisinopril zestril side effects carafate online ordering order bupropion no rx canadian pharmacy percocet side effects itching is emsam available in canada voltaren injection for back pain ciplox generic usa can you buy alphagan prescription drugs zyloprim online no prescription cialis jelly canada prescription generic pills for venlor discount flovent from usa best price for real bupropionum dvd culturismo sin tonterias download chloroquine for men in usa tretinoin pills online in the australia ortho cyclen over the counter drugs mail order generic mycelex g chloramphenicol roche precio argentina purchase tadapox on line in uk crestor product information australia cialis medication dosage can you take minocycline daily the chepest cialis frumil coupon code risperdal generic reviews sominex online from uk zoloft uk next day delivery is oracea legal in uk what pain meds work best for fibromyalgia what does zyban order citalopram online no prescription with a visa amoxiline from australia what drug category is inderal phone in order for fluss 40 buy amoxicilina online safely retino a cream 0,025 usa pharmacy zofran without subscription just echeck online jewelry trandate drugstore com pricing what does atarax allergic conditions baclofen 5mg tablets where to buy brand advair diskus in canada safely aciphex order skelaxin ships from india arava over counter altace cheap uk pharmacy zestoretic where to purchase dutasterid noprescrition needed uk online pharmacy amlodipin cost in canada promethazine next day shipping z pack antibiotic alcohol which uk site to buy zestril buy permethrinum with a mastercard can you buy viagra super active in ireland prescription pfizer allopurinol buy uk best place buy periactin pct tricor generic equivalent periactin overnight fasigyn online uk generic drug micardis hct buy estro500 australia priligy online in us kytril order in the us antidepressant lexapro wiki atacand online in usa where to buy cheap generic cytoxan benadryl perth australia skelaxin buy no prescription buy anteovin tablets mexico motilium overnight pharmacy augmentin price target tadalis sx buy india order acnetane from mexico without prescription tizanidinum where to get what does nitrofurantoin contain get zoloft prescription where do i estrofem in india order non generic procardia tetracycline over the counter for cats cheap coumadin zovirax medicine side effects viagra rx canada what is tinidazole made of order ginette 35 online with visa levitra professional order online no prescription buy cialis professional online amoxicillin without prescription from canada pramipexole hydrochloride tablets antibiotics sales medrol 4mg tablets caffeine ergotamine pills online in the india kamagra birth control online mexico finpecia drug in fr pharmacy aripiprazola cheap us pharmacy revatio generic form voveran online order what does ashwagandha root do is generic synthroid effective liposafe next day synthroid medication interactions viagra plus prix en pharmacie en france buying viagra using paypal craigslist apartments for rent long island new york buy permethrinum online amazon purchase uroxatral cheap prices aldactone mg canadian rx reviews on voltaren legal buy zitromax online canada effexor xr to buy mevacor from australia where do i ivenox in australia best place to buy promethazine in uk how often can i take cialis 20mg diovan drug in uk pharmacy nizagara 20 mg best price for azulfidine how to take hydrochlorothiazide mg zanaflex and birth control pills ordering acnetane childrens motrin discontinued where to get nizoral 2 buy propranolol online without a prescription how to buy rosuvastatin in london order female cialis pills can you get phenergan where to get maxaman pct medrol dose pack without prescription ordering tricor mexico viagra australia customs purchase trental on line in uk hyaluronic acid medication online tramadol dosage for back pain atarax pricing pariet supplier in uk buy dramamine online uk no prescription order vasotec online in usa wigraine drug class topamax online no prescription lasix cost canadian genuine tenormin 100mg tegretol sold over counter best price for levothroid baclofen mims australia albenza online legally buy gabapentine pills in the australia buy seroquel pills online kamagra oral jelly pfizer adalat sony tv watch online youtube cheap brand viagra online motrin 800 and alcohol generic finpecia buy discount minipress otc can you buy fasigyn prandin medication on line artane pills online in the india fluoxetine ordering no prescription requip canada prescription viagras in india levaquin canada overnight delivery non prescription bupropion pharmacy where to buy unisom sleeptabs tablets ordering lanoxin india generic substitute for valtrex liposafe no script lady era 20 mg cefadroxil side effects in pregnancy pill rx health order cipralex products innopran xl online usa lozol shelf life trimox mg canada nifedipine dosage forms saroten retard 25 mg what is trental pills used for mexican pharmacy no prescription colchicine is tizanidinum available on line in canada tricor discount coupons original roaccutan online tricor weight gain valtrex without rx how long does cialis last 10mg tetracycline online from uk best generic evecare sites chlamydia over the counter treatment where can i get accutane yahoo nexium from australia buy janumet online canada best online mexican pharmacies lasix generic wikipedia drugs phexin 10 mg cost non prescription metoclopramide how safe are generic drugs from india import is generic aldactone available in usa viagra generic wikipedia cialis world war 1 trenches buy roaccutan online us no prescription is tinidazole a prescription drug doxycycline 100 mg shortage van you buy steroids mexican pharmacies best drugstore diet pills rhinocort aqua nasal spray dose depo provera prices australia buy zanaflex online with no prescription better than curacne periactin weight gain 2012 will i gain weight if i take prednisone for 5 days sarafem online from india buy over the counter purchase viagra ashwagandha in the uk micronase where can i buy it adderall xr reviews buy generic erythromycin online with prescription clomifene for men sale in uk best price metronidazol elavil where to get coversyl billig kaufen genuine digoxin best price rumalaya gel paypal my prescription cialis elocon mg uk synthroid no rx prednisone pack for poison ivy celebrex medication dosage buy cafergot online australia no prescription cheap pain meds without prescriptions what is brand amoxil drugs furosemide to buy in the usa without a prescription discount plendil from usa purchase stieva a on line in mexico tindamax buy no prescription where to buy cialis uk order benadryl from uk without prescription order generic urispas should fosamax be taken for osteopenia triamcinolone acetonide cream usp 0 1 5 buy generic curacne online sales uk generic levitra non prescription diabecon pharmacy shuddha guggulu on the internet generic astelin canada ayurslim delivery uk what is prandin medication is there a generic version of diovan where can i buy avapro online buy viagra ae rhinocort aqua pregnancy what is sinemet 25 100 canadian pharmacy online azurette cipralex weight gain water retention what is erection packs 2 for buy viagra sublingual next day van you order decadron canadian best place buy mircette xenical noprescrition needed canada online pharmacy salvent india sale buy tamoxifen citrate australia pharmacy store klipal codeine cheap india pharmacy clomifene from canada where can i purchase triamterenum ordering keflex usa ciprofloxacin dosage for std uk pharmacies online that sell isotretin lloyds pharmacy online malarone enhancement drugs order seroquel discount buy brand cialis online no prescription uk cefixime on line for sale no script online toursemide buy cialis soft astrailia is viagra the new recreational drug of choice what drug class is capoten no script albuterol mg order erexin v on line uk pharmacy mexico premarin cheap canadian bupron sr no prescription what is lisinopril hctz 10 12.5 luvox to buy in the usa without a prescription xenical from i pill clozaril website drug proair albuterol sulfate inhalation aerosol can order estrace canada levoxyl 88 mcg price where to buy cheap generic eulexin order lozol online canada can you buy animal antibiotics tinidazole capsules purchase roaccutan on line in the uk generic phenergan 25mg robust male enhancement drug price pediatric safe dose range baclofen coreg online canadian discount coumadin from canada pharmacies buy biaxin online cheap online repeat prescriptions uk seasonique usa no prescription where can i get some prinivil imuran to buy from europe cheap no rx pharmacy zestoretic from mexico i pill snovitra super power website buy abilify quick best place buy generic cialis evista over the counter albendazole 20mg tab pharmacy buy drugs sominex haldol brands india cheap actos us buy trial erection packs 3 in usa mircette mg no prescription what is ampicillin resistance buy lariam paypal generic viagra accept paypal provera 40 mg pharmacy cheap crestor tablets cystone for kidney stones reviews cozaar 50 mg tablets voltaren without rx buy elocom online where to buy trial erection packs 1 with amex can i get pregnant while taking fluoxetine topamax discount generic pills for neurontin menosan shoppers drug mart carafate tablets online purchase hytrin on line in mexico elavil side effects hair loss raciper shoppers drug mart tetracycline acne treatment how purchase accutane 15 mg clomid uk sales fluoxetine 10 mg for pms phenergan for sale philippines can you buy levothroid over the counter in germany kamagra dosage too high zyprexa online without rx suhagra 50 mg tablet over the counter allegra when periactin india no prescription minocycline mg no prescription better than cardura estrace 40 mg dose brafix overnight pharmacy buy crestor from canada isoniazid buy online canada isotretin to buy in the uk without a prescription starlix cheap price atacand next day buy ciprofloxacina online india no prescription retino a cream without a prescription from canada generic micardis cost buy actoplus met greece etopan xl etodolac tablets buy cipro antibiotic online cheap viagra jelly free delivery buy female cialis online from uk delivery order deltasone cod a good web page to buy riperdal with no script nordette canadian online overnight pharmacy robaxin online forum paxil side effects go away what is the best depression medication for pregnancy billig sildenafil citrate online kaufen purchase evecare valtrex from glaxosmithkline retino a cream 0 025 dose pack no prescription buy aceon in ireland generic trazodone manufacturers best place to buy propecia in australia health canada cymbalta bactroban drug in fr pharmacy what is oracea made of kamagra side effects men betoptic pill shortage aciclovir on line in the mexico haldol discounts codes prednisone 20mg treatment amitriptyline generic mylan clopidogrelum fast uk where do i hyzaar in canada cheap moduretic free delivery acai generic for furosemide medication errors methotrexate discounted reviews on chloramphenicol levitra online pharmacy shipped to canada janumet max dose purchase oratane on line in india australian herbal incense suppliers cost of aripiprazola which uk site to buy ampicillin ordering cialis super active uk canadian duprost dea online drug sales where can i buy live trout in colorado mobic from usa pharmacy what does ranitidine do yasmin 100mg tablet order procardia from mexico without prescription order fucidin online canada imuran online usa stromectol cost comparison canadian lowest tramadol high erowid azurette with no rx colospa drug in mexico pharmacy retino a cream 0,025 pas cher tetracycline over the counter walgreens prescription for tetracycline trial erection packs 2 uk brand name bupron sr order motilium medication on line costco pharmacy ciplox price zenegra how to buy purchase meclizine in uk is metformin otc doxycycline for sale canadian pharmacy normal inr without coumadin to buy klipal codeine in uk cost of cialis super active indinavir drug class best place to buy kelnor nexium with no rx innopran xl lowest price online inderal buy online canada where to buy viagra in united states canada buy zyprexa without prescription order diclofenac gel on line uk florinef canadian online overnight pharmacy depakine chrono pricing azithromycin 250mg tablets 6 pack esperal noprescrition needed canada online pharmacy dapoxetine price list in india cipla medpro pharmaceuticals pty ltd generic finasteride vs. proscar buy zydis online pharmacy how can i get singulair cheap where can i buy remeron in canada quiero comprar alli how to buy avodart in australia cytotec online purchase pulmicort inhaler price ventolin inhaler inhouse pharmacy purchasing benadryl online do you need rx prinivil prescription benicar side effects medrol buy online ireland raciper tablets buy where can i buy generic prevacid where to buy viagra online without rx cheap remeron no prescription fluticanose generic name thyrox reviews for men order exelon patches online almetec canada prescription olistat usa pharmacy where to buy thyroxin in canada safely asacol online no prescription orlistatum mg buy cheapest place to buy zyloprim buy rhinocort without rx what is exelon made of genuine cefadroxil 100mg online beta val india purchasing viagra online safe se comprar cialis sin receta medica order beconase aq pill disulfiramum india sale online pharmacy fluoxetina top 10 online lantus sites uk buy aciclovir without prescription purchase olanzapine in us sertraline 100 mg weight loss liv doll online store kamagra oral jelly generic viagra buy lamictal 15mg online uk pharmacies online that sell estrace lotensin on line in the india prometrium pills during pregnancy buy retin a 0 025 next day singulair overnight delivery pharmacy canadian leukeran results forum buy lipitor australia toprol xl on line for sale no script is kamagra oral jelly available over the counter buy serevent online safely women levitra effect is differin gel good for acne cialis super active sale tadalafil 40mg cozaar sale drugs order asthma advair diskus order alesse birth control prescription erection packs 2 3days delivery oder mg tablets of viagra super active tamoxifen fertility shallaki with prescription arava from canada without rx where will i buy alli diet pills in canada levothyroid from canada with no prescription discount endep from usa where can i get a cialis prescription buy elimite in india online doxycycline in costa rica warfarin where to buy tizanidina online forum mexican export pharmacy reviews over the counter antibiotics uk albenza buy online canada maxaman for sale uk recommended daily dose siberian ginseng how to purchase cialis sublingual metronidazol online in us name brand zofran online buy elocon 20 can you buy zithromax in ireland exelon drugs for sale pravachol 20 mg tablet lexapro canada head office meclizine use in dogs can you buy hyzaar canadian pharmacy buy medrol pills in the uk ciprofloxacin milk products anteovin pharmacy order buy baclofen singapore prednisone 10mg tablets uses fluoxetine 10 mg the chepest bactroban bentyl pills sweat clomid for purchase atorvastatin vs simvastatin price accuran on line in the mexico premarin pills online in the india lamictal prices costco bystolic side effects anxiety best place to buy albuterol in mexico l tryptophan mail order ginseng without a script cheap allegra allergic antihistamine obestat now what is the classification for altace cheap diamox sale uk how to treat gonorrhea and chlamydia naturally demadex without a prescription from us over the counter drugs similar to roaccutane ponstel overnight shipping where do i orlistat in australia para que sirve la aspirina bayer de 100 mg very cheap elimite buy isoniazid mg online for cheap pharmacy without a rx nitrofurantoin to buy uk v gel lawsuit aciclovir tablets over the counter uk tindamax generic wikipedia drugs buy antara pills in the canada effexor xr dosage weight loss orlistar with prescription lithium mg tablet ectopic pregnancy methotrexate alcohol diabetes medications metformin side effects emoquette without a prescription from canada arava pills online in the mexico how much is clomid in australia generic fluoxetina for sale on line relafen fast mexico levitra professional pills online in the mexico nexium 20mg price ireland med cab atorlip 20 order cozaar no rx canadian pharmacy pharmacys in usa that sell cialis cheap cephalexin 250 mg order strattera rx mexico pharmacies online that sell hydrochlorothiazide best place to buy zyprexa in uk buy sumycin 40 azitromicina without a perscription pharmacy buy drugs valaciclovir dyazide delivery london xenical india companies only cheap 250mg buy amoxil prozac vs paxil vs celexa why has viagra sublingual been discontinued where can i buy lexapro online compare prices trileptal buy generic innopran xl with bonus atomoxetine adhd treatment como comprar trandate diamox medication order neurontin express canada order diprosone online uk propranolol without a perscription i pill celadrin website colchicina refills generic tetracycline no prescription comprar ephedraxin en argentina priligy order online no prescription capoten on line no script biaxin overnight cialis professional on line in the india propecia for dogs buy 150 mg amitriptyline daily fasigyne roche precio argentina what are the generic names for lipitor buying clozaril triamterene buy online australia glucotrol xl contraindications roxithromycin pharmacy prices list obagi medical tretinoin cream .05 half price inderal cephalexin without prescription miami where to buy cialis jelly online no prescription uk for hydrodiuril cleocin prescription flagyl online pharmacy uk biaxin generic walmart yagara pct buy buy finast paypal what is zithromax tablets used for benicar where to get cheap accuran sale uk venlafaxina generic reviews buying metformin cheap genericmedication oxytrol in singapore buy water pills without prescription terramycin drug in usa pharmacy yasmin tablets 28s there over counter substitute nexium shuddha guggulu shoppers drug mart buy thyroxine oracea brand positioning can youtube buy cialis super active in ireland generic female viagra from canada without rx mail order generic kamagra oral jelly cheap requip free delivery buy elocom xr without prescription how to use neo medrol etabus generico italiano prescription citalopram hbr 20 mg anafranil bonus pills zyvox pill shortage uk version of zyrtec can you buy viagra calcium carbonate prices cheap renova compare generic brand viagra combivent by mail order zanaflex medicine children naproxen alcohol use xenical alli fda oder mg tablets of himcolin prix du cialis 20mg norvasc side effects diarrhea glucophage coupons comprar erexin v original en madrid triamterenum online in canada i pill lipitor website atorvastatin cholesterol depakote buy mexico cleocin gel medicine online non prescription tamoxifen pharmacy lantus mg canadian rx genuine aceon 100mg generic professional levitra us online pharmacy no prescription diltiazem doxycycline hyclate rxlist ampicillin usa pharmacy lisinopril cheap india pharmacy zanaflex without rx zyrtec 10mg tab what is effexor xr mg used to treat buy trial erection packs 1 with visa canadian drug ed prednisone dose pack rxlist buy coreg online uk no prescription sildenafil citrate prescription only how can i purchase cialis online brand viagra prescription coupon buy diovan tablets clozaril legal us zentel worm medicine side effect zanaflex uk no prescription discount ciprofloksacin from usa can i buy aciclovir in canada buy hydrochlorothiazide uk advair generic uk buy lipitor generic online buy ovral l bulk metocarbamol no prescription fedex ups can i buy proventil puedo comprar metformina sin receta en chile cephalexin mg usa where do i arzomicin in australia buy cephalexin lowest price maxalt from india what is zedd tablets buy orlistatum online safely where could i buy estrace without prescription do i need a prescription for viagra in canada comprar alfa flucon en argentina lanoxin coupons can you buy simvastatina over the counter in germany buy anafranil mg online trental 100 mg nebenwirkungen phentermine side effects buy depakote with no rx online roaccutan overnight delivery liquid flagyl for cats prednisone dosage for asthma in children acivir pills generic australia ordering himcolin usa toradol order online vermox online in uk buy yasmin online canada no prescription feldene 20 mg injection buy nordette online india buy celadrin online canadian alli cheap pharmacy pfizer indian generics levitra plus from canada with no prescription urispas cheap price order vistaril online no prescription with a echeck cheap viagra pills how to use lamisil spray paxil cost at walmart cheapest price evista claritin with other medications discount alesse mg generic pills for bupropionum periactin canada sale levitra professional online in canada tamoxifen and other medications where to buy orlistar without a prescription where do i l thyroxine in australia where purchase flonase shuddha guggulu no prescription compare prices arzomicin purchase cheap acivir pills view topic overnight delivery ordering dostinex side effects of zoloft in children better than snovitra super power prednisone generic canada pastillas abortivas cytotec modo de uso propranolol for purchase alli coupons printable 2012 viagra super active mg order phenamax canada no prescription allegra stratton biography levitra states 100 mg buy cheap abilify over the counter drugs similar to stieva a levaquin pharmacy coupons where can i order brand viagra how to buy albenza in london asthma inhalers blue liquid micronase review buy promethazine 10 raciper online canadian buy keppra pills in the australia acnetane canada overnight delivery prednisone prices dogs dipyridamole uk no prescription brand cialis online india aciphex side effects uk eulexin with paypal payment half price amitriptyline speman dose elimite mg usa buyers of fluoxetina canada kamagra soft limited india order serpina online canada buy generic mobic online can you order decadron doctor medication where can i get viramune how to buy cipro in canada erexor dose buy rogaine 5 online india no prescription pill rx health order keppra products acivir pills with american express taking synthroid and still gaining weight viagra sales in canada etodolac prescription online order where can i purchase cymbalta actos cheap diovan hct 320 25 coupons buying key pred from canada no prescription geriforte syrup uk buy levothroid online australia zertalin from india buy confido perth australia seretide advair chloroquine perth australia what is prednisolone medication used for discount mobican furniture best site for maxaman when can we buy generic lipitor canadian pharmacy kamagra oral jelly compare prices imitrex canadian celebrex lawsuit where cozaar drugs blood sominex for men in usa viagra wiki pt vpxl generic 2013 drugs vermox brands india amoxiline discount abilify no prescription needed canadian online pharmacy robaxin 500mg get you high generic actoplus uk cost of entocort ec nimotop shortage zyvox in canada alternative drugs to metformin buy coversyl online without a prescription chlamydia home test boots can you buy sustiva over the counter bupropion sent to spain where to buy acai max cleanse in uk amlodipinbesilat to buy in the uk without a prescription very cheap tulasi pulmicort to purchase without a prescription elocon online in canada order diflucan generic pharmacy drug sales rep requirements cheap robaxin pills buy avalide cheap buy nootropil online australia no prescription buy eurax pills in the australia triamterene meds no prescripion order generic ginseng phone in order for movalis clonidine shelf life styplon prix en pharmacie en france how much does qsymia cost prinivil online from canada generic diarex united states generic pills for pamelor olistat fast canada ordering glucofage uk 800 motrin side effects order caprysin from mexico without prescription decadron 100mg meridia 15 mg price easiest way to get pain pills diferencia clomid omifin glycomet usa fucidin cream online what is renagel pills used for buy medical abortion pill online what does cordarone look like best place to buy tinidazole without a prescription disulfiramum without a prescription from canada promethazine dosage chart terramycin overseas topamax canada toprol xl from europe where to buy zocor online mexico zyban drug class what is trial erection packs 3 pills used for voveran online overnight shipping cialis sales online tadalafil retino a cream generic uk floxin drug in usa pharmacy lasilix drug in mexico pharmacy buy buspar 15mg online is there a generic brand for xalatan do you need rx prevacid allegra medicine uses cost of topamax in australia buy nitroglycerin online from usa buy over the counter orlistar online can order celadrin canada safe to buy generic amoxil from usa antabuse from canadian pharmacy alli diet pills online usa alesse birth control reviews weight gain do i need a prescription for l thyroxine isoptin where to get cialis professional for sale australia ic cefadroxil side effects best over the counter hair color with highlights delivery abilify without cod roaccutan canada head office accutane to purchase without a prescription vistaril india companies only safe metronidazol no precription prednisone 20 mg tablet order requip no rx canadian pharmacy i pill bisoprololi fumaras website buy cialis cheap purchase doxazosin cheap blood purchase generic brand cialis buy micronase online amazon haldol for daily use canada emsam tablets side effects buy stromectol tablets australia research grade alavert allopurinol medication side effects zyloprim gabapentine on line in the uk zocor in croatia safe to buy generic predalone from uk plavix generic uk does green promethazine syrup have codeine in it mycelex g canada head office where to buy cheap generic lamisilate tadacip online legally lisinopril 2.5mg tablets where can i buy cheap orlistat tablets online pharmacy uk wigraine what is diclofenac made of canadian accutane legal buy gabapentine online canada zestoretic pills online in the india lasuna uk buy cost of bupropion 300 mg voltaren birth control online mexico depakote side effects bipolar discount actos of canada diflucan generic india buy salbumol online canada finasteride 1mg online micardis to buy in england microzide pills online in the australia over counter seroflo reglan drug in germany pharmacy aygestin shelf life where do i synthroid in mexico canadian drugs without prescription needed inderal western australia purchase tegretol in australia discount canadian pharmacy plavix inderal pills online in the usa dapoxetine lawsuit settlements where to buy triamterenum with mastercard aripiprazola online pay paypal novolin vs novolog 70 30 isoniazid no prescription ink arizona plavix over counter uk venlafaxina mexico companies only price increase voltaren does vpxl actually work metrogel buy no prescription buy female viagra without a subscription paroxetine over the couter safe to buy generic abilify from canada can you buy lanoxin online best site get tinidazole most reliable place to buy cialis super active online where to buy glucovance ointment eldepryl rx actoplus cheap india pharmacy diakof for sale philippines when to take nitroglycerin pills buy liquid viagra online xalatan uk online buy retino a cream boots ibuprofen 400 mg dose order quetiapinum on line usa best place to buy ethionamide in canada generic plavix manufacturer discount liposafe from usa levaquin medicine online proventil drug class buy floxin 100 buy misoprostol online uk colchicina canadian online provera suppositories buy seroflo mg canada tricor mg canadian rx provera legal us non prescription aloprim pharmacy key pred india sale getting citalopram off the internet normal wellbutrin dose viagra para la mujer en chile buy abana 1 online pharmacy liv 52 no prescription needed canadian online pharmacy allegra buy canada overseas pharmacy no prescription benzac diflucan thrush nipples buy nizoral over counter how to take care of an amaryllis plant what is abilify aripiprazole tablets how much does qsymia cost at walmart voveran sr to buy in england canadian tadalis hoodia online in us order salvent pills buy unisom 80 mg online decadron usage dutasterid billig kaufen cefixime pharmacy prices list cabana buy cheap generic best place to order cialis jelly in us lov cost micardis methotrexate 2.5 mg tablet price noroxin without a prescription ginseng doctors online india pharmacies online that sell flunil bactrim 100mg buy himcolin pill shop discount code where to buy actoplus met ointment best place to buy stieva a in usa price increase zestoretic buy brand omnicef aricept online shipping kamagra chewable generic reviews brand viagra generic canada lamisil dosage tinea capitis clonidine recommended dosage where can i buy dutasterid tablets tofranil next day delivery purchase allegra cheap prescription generic how often to take zofran for morning sickness dilantin level correction does motrin 800 cause weight gain

Zenaide Carvalho - Assessoria e Treinamentos

O Conselheiro Tutelar e as Contribuições Previdenciárias nas Prefeituras

Expresse gratidão com palavras e atitudes. Sua vida mudará muito de modo positivo.

 

(Taniguchi)

 

A lei 8.069/90 – Estatuto da Criança e do Adolescente (ECA) – traz em seu artigo 134 os direitos trabalhistas e previdenciários dos Conselheiros Tutelares, a saber, com redação dada pela lei 12.696/12, a depender de publicação de lei municipal ou distrital:

 

Art. 134.  Lei municipal ou distrital disporá sobre o local, dia e horário de funcionamento do Conselho Tutelar, inclusive quanto à remuneração dos respectivos membros, aos quais é assegurado o direito a (grifo nosso):

I - cobertura previdenciária;

II - gozo de férias anuais remuneradas, acrescidas de 1/3 (um terço) do valor da remuneração mensal;

III - licença-maternidade;

IV - licença-paternidade;

V - gratificação natalina.

Parágrafo único.  Constará da lei orçamentária municipal e da do Distrito Federal previsão dos recursos necessários ao funcionamento do Conselho Tutelar e à remuneração e formação continuada dos conselheiros tutelares.

 

Leia mais...
 
O eSocial e a empregabilidade do Pessoal do DP

“Por maior que seja a capacidade, sem treinamento não se manifesta.”

(Taniguchi)

 

O “Pessoal do DP” – como costumo referenciar os profissionais que atuam no Departamento de Pessoal, envolvidos com admissões, rescisões e folha de pagamento e outras rotinas – serão, ou deverão ser, os maiores conhecedores e gestores do eSocial. E quem mais conhecer, mais empregabilidade terá.

 

Certamente você já leu que o eSocial é a nova obrigação contendo informações ao governo relativamente às obrigações trabalhistas, fiscais e previdências sobre todas as relações onerosas de trabalho e que vai eliminar diversas outras obrigações acessórias já existentes, tais como GFIP, RAIS, CAGED e DIRF. Se não leu, entre no portal WWW.esocial.gov.br e lá já há várias informações, além de grupos de estudos nas redes sociais com a participação de vários bons profissionais de todas as áreas envolvidas. Sabe também que ainda não há previsão oficial para início, talvez e muito provavelmente somente ocorra em 2016.

 

 

 

Sim, certamente você também já leu que haverá o envio até diário de informações em aproximadamente cinqüenta tipos de arquivos diferentes e que o governo pretende – e conseguirá – fiscalizar melhor o cumprimento da legislação já existente. E você também já leu que é complexo, que vai onerar as empresas, que vai envolver vários setores da empresa e ainda, que não há obrigação mais complexa dentro do SPED – Sistema Público de Escrituração Digital.

 

 

Leia mais...
 
Por que fazer uma Auditoria Trabalhista?

“Seja qual for a tarefa, execute-a com alegria: fluirá em você a força infinita.”

(Seicho Taniguchi)


Áreas um pouco esquecidas pelo ramo de auditoria, as áreas trabalhista e previdenciária são algumas das que mais carecem de auditagem. Esquecidas porque seus resultados não constam em relatórios contábeis obrigatórios e nem demanda a publicação de pareceres de auditores independentes.


Mas por que seriam áreas em que a auditoria é tão necessária? Não querendo diminuir a importância da área contábil, a área trabalhista lida diretamente com pessoas. Os números e os dados são gerados diretamente da relação patrão x empregado e aí vemos que há sentimentos envolvidos.


E não só por isso. Na área trabalhista o reflexo é imediato na conta das empresas. Uma fiscalização sobre a contabilidade geralmente leva mais tempo que uma fiscalização sobre a área trabalhista. Se um auditor fiscal do Ministério do Trabalho chegar agora na empresa e constatar que há um colaborador sem registro ou trabalhando durante as férias, irá multá-la de imediato. Já vi vários casos de empregados – principalmente na área administrativa, que se acidentam no trabalho – quebram um pé ou um braço – e mesmo assim vão trabalhar ou porque têm medo de perder o emprego ou, ainda, porque acham que seu trabalho é imprescindível para a empresa. Também as terceirizações, quando mal feitas, são alvo das multas. A fiscalização é impiedosa nessas situações, autuando a empresa na mesma hora.


Leia mais...
 
Sócio-administrador é obrigado a ter remuneração?


“Persistindo no que gosta de fazer, seu talento se manifesta claramente.”

(Taniguchi)

 

Sempre recebo e-mails com a dúvida sobre a obrigação do sócio-administrador ter pro-labore ou honorários – e consequentemente haver o recolhimento da contribuição previdenciária – e tentarei esclarecer através deste artigo. Não entrarei em detalhes sobre a situação econômica do sócio ou os limites de lucros citados em legislação, mas veremos sob o ponto de vista previdenciário da obrigação de ter ou não a contribuição previdenciária em todas as empresas.

 

Segundo todas as legislações pertinentes à Previdência Social, citadas abaixo, o empregador é classificado como contribuinte individual DESDE QUE receba remuneração.

 

A Receita Federal do Brasil é quem fiscaliza a arrecadação previdenciária desde 2007 e na IN RFB 971/09 só considera o sócio como contribuinte obrigatório se receber remuneração.

 

Já que a obrigação de receber remuneração só consta por vontade dos sócios/acionistas em Contrato Social, deduzimos que tais pessoas físicas só serão contribuintes obrigatórios da Previdência Social se receberem a remuneração.

 

Leia mais...
 
Desoneração na Construção Civil: Como gerar o DAS e o DARF a partir de janeiro/2014


“Quem doa com generosidade recebe muitas bênçãos.”

(Seicho Taniguchi)


Segundo as instruções dos artigos 17 e 19 da IN RFB 1.436/13, a partir da competência janeiro/2014 as empresas de Construção Civil tributadas pelo Simples Nacional (Anexo IV) e que estão na Desoneração da Folha (artigos 7º a 9º da lei 12.546/11) terão que informar a Receita Bruta no aplicativo do Simples.


A pergunta que o aplicativo gerará – ao informar receita do Anexo IV será:


A atividade principal da empresa, assim considerada a de maior receita auferida ou esperada na forma do artigo 17 da IN RFB 1.436/13, está enquadrada nos grupos 412, 432, 433 e 439 da CNAE 2.0?


Se for (a maior recita é a auferida no ano anterior ou a esperada no ano de início de atividades), a resposta será sempre SIMporém a receita informada será diferente para as empresas com CEI não enquadrado e as demais. Os CNAEs 412, 432, 433 e 439 são os que entraram na Desoneração em 2013.

Se a empresa tem a maior receita dos CNAEs de infraestrutura (421, 422, 429 e 432) se forem tributadas pelo Simples Nacional NÃO ENTRAM NA DESONERAÇÃO DA FOLHA!



Leia mais...
 
Desoneração: Empresas enquadradas em alíquotas de 1% e 2% - Como proceder?

Expresse gratidão com palavras e atitudes. Sua vida mudará muito de modo positivo.”

(Taniguchi)

Uma dúvida que existe desde que a Desoneração surgiu (novembro/2011), conforme a lei 12.546/11:

 

A empresa é enquadrada em atividade com alíquota de 1% (por exemplo, indústria – ou de maneira geral, empresas sem CNAE vinculado – não citado na lei) mas também tem receita de atividade de 2% (de maneira geral, empresas COM CNAE vinculado – citado na lei). Considerando que até a forma de cálculo é diferente (uma tem proporcionalidade e outra não), o que fazer?

 

Alguns profissionais estão enquadrando as receitas separadamente: pagam 1% sobre a receita de atividade de 1% no DARF 2991 e separam a receita de atividade de 2% e pagam em outro DARF de código 2985.

 

Porém, a partir da IN RFB 1.436/13 não recomendo o procedimento citado já que também pode haver receita de "outras atividades", que no caso acima têm tratamentos diferentes (na industria faz proporcionalidade e nas atividades com CNAE VINCULADO pagam o percentual sobre a soma de todas as receitas).

 

Leia mais...
 
FGTS Complementar – Como gerar a GRF só da diferença?

 

“A palavra cria todas as coisas.” (Taniguchi)

 

Sabe aquela hora em que você já pagou a GRF (Guia de Recolhimentos ao FGTS) e chega uma diferença para pagar de remuneração que gerará um valor maior de FGTS a recolher? É a hora de refazer a GFIP e gerar uma GRF apenas da diferença. Vamos relembrar como fazer?

 

1) Abrir o “movimento” no programa SEFIP 8.4 da mesma competência em que já houve o recolhimento do FGTS. Se já passou do prazo de recolhimento, abrir o movimento com marcação de FGTS em atraso e informando a nova data em que deseja pagar a diferença do FGTS. Verifique no seu sistema de folha como fazer, em caso de importação do arquivo SEFIP.RE.

 

2) Caso a tabela de FGTS não se atualize automaticamente, mesmo estando conectado à internet (após salvar a abertura do movimento em atraso, verifique em AJUDA – sobre o FGTS, no MENU do programa SEFIP), entre no site da CEF (WWW.caixa.gov.br) , área de downloads, baixe de lá a tabela de índices do FGTS e atualize o programa SEFIP.

 

Leia mais...
 

Zenaide Carvalho

Nith

Blog da Zê

Agenda

Cursos presenciais:
Rotinas Trabalhistas e Reflexos no eSocial - CRC/SC
Projeto Educação Continuada
Data: 09/10 a 05/12/2014
Carga Horária: 8h
Retenções de Tributos e Declarações nos Órgãos Públicos
Local: CRC - Florianópolis - SC
Data: 03 a 05/11/2014
Horário: 8h30 ás 18h