Utilizar-se-á a intimação por edital, no Processo Tributário-Administrativo (PTA), quando o intimado não for localizado no endereço declarado no:

O processo do Contencioso Tributário-Administrativo é gratuito e não depende de garantia de qualquer espécie, podendo o impugnante depositar em dinheiro a totalidade do valor atualizado, em litígio, nos termos da legislação vigente para elidir a incidência de:

Apresentada petição, no âmbito do Processo Tributário- Administrativo (PTA), à autoridade fazendária incompetente, fora do prazo legal, haverá:

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COMPUTER SECURITY AND CRIME

Internet users in 2004 faced numerous threats to computer security because of the ongoing emergence of new versions of malicious Internet software known as viruses and worms and because of security flaws in commercial computer software. According to the Internet Security Threat Report published by Symantec Corp., in the first half of 2004 there was a sharp increase in malicious Internet software aimed at computers using Microsoft Corp.'s Windows operating system (OS), and the number of newly discovered software security flaws in Windowsbased applications rose in the first half of 2004 after having declined in the second half of 2003. Microsoft recommended that Windows XP users upgrade to the latest version of the software, called Service Pack 2 which it said added security features and removed applications that potentially were security risks. Service Pack 2 itself, however, also required some security patches.

(Enclyclopaedia Britannica, Book of the Year, 2005: 161)

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TEXTO

COMPUTER SECURITY AND CRIME

Internet users in 2004 faced numerous threats to computer security because of the ongoing emergence of new versions of malicious Internet software known as viruses and worms and because of security flaws in commercial computer software. According to the Internet Security Threat Report published by Symantec Corp., in the first half of 2004 there was a sharp increase in malicious Internet software aimed at computers using Microsoft Corp.'s Windows operating system (OS), and the number of newly discovered software security flaws in Windowsbased applications rose in the first half of 2004 after having declined in the second half of 2003. Microsoft recommended that Windows XP users upgrade to the latest version of the software, called Service Pack 2 which it said added security features and removed applications that potentially were security risks. Service Pack 2 itself, however, also required some security patches.

(Enclyclopaedia Britannica, Book of the Year, 2005: 161)

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FINANCIAL REPORTING GOES GLOBAL

Cross-border investors often find it difficult to understand financial statements that foreign companies prepare using their respective nations' accounting principles. But greater uniformity and efficiency are coming to the international investment community now that most public companies domiciled within the European Union (EU) will be required to use international financial reporting standards (IFRS) beginning in January 2005. This article will show CPAs how to assist their employers and clients in preparing for the impact of the EU requirements on their financial reporting.

IFRS is a body of accounting and financial reporting standards developed by the International Accounting Standards Board (IASB). Every major nation is moving toward adopting them to one extent or another. The European Union requires their use, the United States and Canada are converging their versions of GAAP with IFRS and some companies in other countries are using them voluntarily.

(http://www.aicpa.org/pubs/jofa/sep2004/gannon.htm, em 28//06/2005)

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How to Choose the Right Tax Advisor
by Greg Orr, WiserAdvisor.com

Few people appreciate the difference between a tax preparer and a tax advisor. Most people seem to expect that a tax preparer will help them save taxes, but their job is usually just focused on the actual paperwork filing of your taxes. If you believe that you might be able to save on taxes, I have two things to say to you: 1) you are probably right, and 2) you will need a tax advisor. Here are ten considerations for choosing a good tax advisor...

1. Hire an advisor that concentrates on taxes. Many professionals spread themselves too thin across a range of services, which makes them less likely to have strong experience and knowledge of taxes in particular...

(http://www.womenof.com/Articles/mm_3_15_04.asp)

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TEXTO

How to Choose the Right Tax Advisor
by Greg Orr, WiserAdvisor.com

Few people appreciate the difference between a tax preparer and a tax advisor. Most people seem to expect that a tax preparer will help them save taxes, but their job is usually just focused on the actual paperwork filing of your taxes. If you believe that you might be able to save on taxes, I have two things to say to you: 1) you are probably right, and 2) you will need a tax advisor. Here are ten considerations for choosing a good tax advisor...

1. Hire an advisor that concentrates on taxes. Many professionals spread themselves too thin across a range of services, which makes them less likely to have strong experience and knowledge of taxes in particular...

(http://www.womenof.com/Articles/mm_3_15_04.asp)

LEIA O TEXTO E RESPONDA À PERGUNTA:

TEXTO

FINANCIAL REPORTING GOES GLOBAL

Cross-border investors often find it difficult to understand financial statements that foreign companies prepare using their respective nations' accounting principles. But greater uniformity and efficiency are coming to the international investment community now that most public companies domiciled within the European Union (EU) will be required to use international financial reporting standards (IFRS) beginning in January 2005. This article will show CPAs how to assist their employers and clients in preparing for the impact of the EU requirements on their financial reporting.

IFRS is a body of accounting and financial reporting standards developed by the International Accounting Standards Board (IASB). Every major nation is moving toward adopting them to one extent or another. The European Union requires their use, the United States and Canada are converging their versions of GAAP with IFRS and some companies in other countries are using them voluntarily.

(http://www.aicpa.org/pubs/jofa/sep2004/gannon.htm, em 28//06/2005)

Um monumento de granito foi projetado no formato da figura abaixo: um prisma reto cuja base é um triângulo eqüilátero com uma pirâmide no topo. O lado do triângulo da base é 1m, a altura do prisma é 5m e a altura da pirâmide é 3m. O volume de granito necessário para a construção desse monumento será de: