DOU 02/12/2025 - Diário Oficial da União - Brasil

TEXTO OFICIAL · ÍNTEGRA

Documento assinado digitalmente conforme MP nº 2.200-2 de 24/08/2001, que institui a Infraestrutura de Chaves Públicas Brasileira - ICP-Brasil. Este documento pode ser verificado no endereço eletrônico http://www.in.gov.br/autenticidade.html, pelo código 05152025120200280 280 Nº 229, terça-feira, 2 de dezembro de 2025 ISSN 1677-7042 Seção 1 001518.2025.04.000/1, PP-001657.2025.04.000/9, PP-001821.2025.04.000/1, PP- 001940.2025.04.000/6, PP-002238.2025.04.000/1, PP-002337.2025.04.000/2, NF- 002457.2025.04.000/3, PP-002724.2025.04.000/0, NF-003535.2025.04.000/4, NF- 003641.2025.04.000/6, NF-003724.2025.04.000/7, NF-003822.2025.04.000/3, NF- 003973.2025.04.000/8, NF-003992.2025.04.000/5, NF-004008.2025.04.000/3, NF- 004031.2025.04.000/4, NF-004032.2025.04.000/0, NF-000339.2025.04.002/5, NF- 000255.2025.04.003/7, NF-000266.2025.04.003/9, NF-000342.2025.04.003/7, NF- 000347.2025.04.003/9, NF-000213.2025.04.005/7, NF-000250.2025.04.005/0, PP- 000167.2025.04.006/1, NF-000351.2025.04.006/2, NF-000455.2025.04.006/6, NF- 000493.2025.04.006/2, NF-000589.2025.04.006/1, NF-000707.2025.04.006/7, IC- 000133.2025.04.008/6 - PRT 5ª Região-BA - IC-001405.2022.05.000/8, IC- 002934.2024.05.000/0, IC-003014.2024.05.000/0, PP-003262.2024.05.000/5, PP- 003301.2024.05.000/9, PP-003689.2024.05.000/5, IC-003721.2024.05.000/0, PP- 003836.2024.05.000/1, PP-003949.2024.05.000/1, IC-000047.2024.05.003/0, IC- 000334.2024.05.004/4, IC-000060.2024.05.006/0, IC-000182.2024.05.006/3, IC- 000192.2024.05.007/1, IC-000140.2025.05.000/9, NF-000717.2025.05.000/0, IC- 001506.2025.05.000/6, NF-001607.2025.05.000/9, NF-002027.2025.05.000/6, NF- 002152.2025.05.000/5, NF-002765.2025.05.000/1, NF-002827.2025.05.000/4, NF- 002886.2025.05.000/7, PP-002962.2025.05.000/0, NF-003107.2025.05.000/9, NF- 003108.2025.05.000/4, NF-003160.2025.05.000/9, NF-003174.2025.05.000/7, NF- 003214.2025.05.000/6, NF-003242.2025.05.000/4, NF-003271.2025.05.000/8, NF- 003368.2025.05.000/7, NF-003466.2025.05.000/3, NF-000196.2025.05.001/4, PP- 000215.2025.05.002/9, NF-000495.2025.05.006/7, NF-000610.2025.05.006/3, NF- 000628.2025.05.006/1, NF-000629.2025.05.006/8, NF-000637.2025.05.006/2, NF- 000655.2025.05.006/4, NF-000667.2025.05.006/4, NF-000668.2025.05.006/0, NF- 000677.2025.05.006/1, NF-000678.2025.05.006/8, NF-000683.2025.05.006/3, NF- 000686.2025.05.006/2, NF-000687.2025.05.006/9, NF-000699.2025.05.006/9, NF- 000077.2025.05.007/5 - PRT 6ª Região-PE - IC-001424.2022.06.000/6, NF- 000067.2023.06.000/0, IC-002011.2023.06.000/4, IC-003587.2023.06.000/6, IC- 000333.2024.06.000/6, IC-003660.2024.06.000/4, IC-000099.2024.06.002/6, IC- 000259.2024.06.002/2, IC-000415.2024.06.002/4, IC-000131.2025.06.000/0, IC- 000235.2025.06.000/3, NF-000983.2025.06.000/4, NF-001513.2025.06.000/7, NF- 001880.2025.06.000/7, PP-002116.2025.06.000/2, PP-002194.2025.06.000/2, NF- 002236.2025.06.000/2, NF-002374.2025.06.000/4, NF-002458.2025.06.000/0, NF- 002661.2025.06.000/3, NF-003016.2025.06.000/3, NF-003061.2025.06.000/8, NF- 003181.2025.06.000/8, NF-003302.2025.06.000/7, IC-000121.2025.06.001/3, PP- 000191.2025.06.002/5, PP-000226.2025.06.002/4, NF-000289.2025.06.002/7, NF- 000470.2025.06.002/9 - PRT 7ª Região-CE - IC-000625.2022.07.000/6, IC- 000954.2023.07.000/5, IC-001700.2023.07.000/6, IC-002260.2023.07.000/6, IC- 003530.2023.07.000/8, IC-001312.2024.07.000/6, IC-001533.2024.07.000/0, IC- 002190.2024.07.000/0, IC-002191.2024.07.000/5, IC-002584.2024.07.000/5, IC- 003674.2024.07.000/3, PP-001070.2025.07.000/4, PP-001229.2025.07.000/6, IC- 001273.2025.07.000/4, PP-001557.2025.07.000/6, PP-001756.2025.07.000/5, PP- 002499.2025.07.000/3, NF-002674.2025.07.000/7, NF-002768.2025.07.000/0, NF- 002805.2025.07.000/2, NF-002986.2025.07.000/7, NF-002995.2025.07.000/8, NF- 003100.2025.07.000/3, NF-003162.2025.07.000/2, NF-003172.2025.07.000/8, NF- 003221.2025.07.000/9, NF-003257.2025.07.000/0, NF-003264.2025.07.000/0, NF- 003269.2025.07.000/7, NF-003292.2025.07.000/8, NF-003351.2025.07.000/5, NF- 003386.2025.07.000/0, NF-000052.2025.07.001/0, NF-000058.2025.07.001/3 - PRT 8ª Região-PA - IC-000179.2022.08.002/7, IC-000113.2023.08.001/7, IC-000621.2024.08.000/4, IC-001041.2024.08.000/9, IC-001393.2024.08.000/3, IC-001922.2024.08.000/7, IC- 002162.2024.08.000/2, IC-000132.2024.08.003/0, IC-000596.2025.08.000/1, PP- 001031.2025.08.000/4, NF-002038.2025.08.000/0, NF-002326.2025.08.000/5, NF- 002354.2025.08.000/3, IC-000307.2025.08.002/8, IC-000074.2025.08.003/4, NF- 000324.2025.08.003/4 - PRT 9ª Região-PR - NF-002982.2025.09.000/6 IC- 000295.2021.09.001/2, IC-001050.2022.09.000/7, IC-001913.2022.09.000/3, IC- 000298.2023.09.000/6, IC-000543.2023.09.000/2, IC-002085.2023.09.000/3, IC- 002331.2023.09.000/1, IC-003222.2023.09.000/1, IC-000146.2023.09.001/0, IC- 000185.2023.09.007/8, IC-000307.2023.09.007/9, IC-000844.2024.09.000/6, IC- 001665.2024.09.000/8, IC-002087.2024.09.000/6, IC-002830.2024.09.000/4, IC- 003039.2024.09.000/3, IC-003232.2024.09.000/0, IC-003577.2024.09.000/4, IC- 000122.2024.09.001/2, IC-000164.2024.09.001/4, IC-000240.2024.09.001/2, IC- 000360.2024.09.001/5, IC-000499.2024.09.001/2, IC-000658.2024.09.001/3, IC- 000011.2024.09.006/8, IC-000403.2024.09.006/3, IC-000229.2024.09.009/2, PP- 000308.2025.09.000/4, IC-000444.2025.09.000/6, PP-000995.2025.09.000/0, IC- 001062.2025.09.000/0, PP-001307.2025.09.000/0, NF-001505.2025.09.000/4, NF- 001597.2025.09.000/2, NF-001752.2025.09.000/4, IC-001863.2025.09.000/3, NF- 001867.2025.09.000/5, NF-002078.2025.09.000/7, NF-002366.2025.09.000/1, NF- 002456.2025.09.000/2, NF-002493.2025.09.000/1, NF-002558.2025.09.000/0, NF- 002720.2025.09.000/2, NF-002885.2025.09.000/5, NF-002972.2025.09.000/0, NF- 002999.2025.09.000/0, NF-003053.2025.09.000/5, NF-003054.2025.09.000/0, NF- 003148.2025.09.000/3, NF-003161.2025.09.000/8, NF-003162.2025.09.000/3, IC- 000531.2025.09.001/9, NF-000610.2025.09.001/6, IC-000260.2025.09.004/2, NF- 000324.2025.09.005/8, IC-000034.2025.09.008/3, IC-000275.2025.09.008/5, NF- 000345.2025.09.008/1, NF-000378.2025.09.008/2 - PRT 10ª Região-DF - IC- 000072.2020.10.000/7, IC-001511.2022.10.000/6, IC-000550.2023.10.000/6, IC- 003145.2023.10.000/6, IC-000120.2023.10.001/0, IC-001255.2024.10.000/5, IC- 001477.2024.10.000/3, IC-002201.2024.10.000/0, IC-003997.2024.10.000/9, IC- 004008.2024.10.000/0, IC-004086.2024.10.000/0, IC-004188.2024.10.000/8, IC- 000302.2024.10.001/7, PP-000169.2025.10.000/3, PP-000711.2025.10.000/5, PP- 000794.2025.10.000/2, PP-000892.2025.10.000/8, IC-000939.2025.10.000/7, PP- 000959.2025.10.000/1, IC-001442.2025.10.000/9, PP-001574.2025.10.000/6, IC- 001615.2025.10.000/0, PP-002185.2025.10.000/7, NF-002472.2025.10.000/6, NF- 002741.2025.10.000/3, NF-003027.2025.10.000/0, NF-003077.2025.10.000/2, NF- 003180.2025.10.000/8, NF-003265.2025.10.000/0, NF-003292.2025.10.000/2, NF- 003359.2025.10.000/2, NF-003391.2025.10.000/4, NF-003409.2025.10.000/8, NF- 003440.2025.10.000/4, NF-003538.2025.10.000/9, NF-003593.2025.10.000/0, NF- 003745.2025.10.000/3 - PRT 11ª Região-AM - IC-000249.2023.11.000/2, IC- 000305.2024.11.001/7, PP-000332.2025.11.000/4, IC-000908.2025.11.000/0, PP- 001020.2025.11.000/4, NF-001293.2025.11.000/0, NF-001301.2025.11.000/9, NF- 001317.2025.11.000/8, NF-001426.2025.11.000/6, NF-001684.2025.11.000/8, NF- 001811.2025.11.000/1 - PRT 12ª Região-SC - IC-000052.2018.12.000/9, IC- 000773.2023.12.000/8, PP-001740.2023.12.000/2, IC-000272.2024.12.000/3, IC- 000817.2024.12.000/0, IC-000401.2024.12.001/0, PP-000518.2024.12.003/7, IC- 000178.2024.12.004/6, IC-000198.2024.12.004/0, PP-000689.2024.12.005/9, PP- 000260.2025.12.000/6, PP-000844.2025.12.000/6, NF-001053.2025.12.000/8, PP- 001364.2025.12.000/1, PP-001464.2025.12.000/9, NF-001599.2025.12.000/2, NF- 001835.2025.12.000/4, NF-001860.2025.12.000/6, NF-001864.2025.12.000/8, NF- 002057.2025.12.000/8, NF-000553.2025.12.001/0, NF-000646.2025.12.001/0, NF- 000744.2025.12.001/6, NF-000811.2025.12.001/3, NF-000813.2025.12.001/6, NF- 000819.2025.12.001/4, PP-000211.2025.12.002/2, NF-000342.2025.12.003/7, NF- 000447.2025.12.003/7, PP-000179.2025.12.005/3, NF-000254.2025.12.005/5 - PRT 13ª Região-PB - IC-000625.2022.13.000/4, IC-000800.2022.13.000/4, IC-001000.2022.13.000/2, IC-001563.2022.13.000/3, IC-002495.2023.13.000/6, IC-002607.2023.13.000/4, IC- 001415.2024.13.000/9, IC-001784.2024.13.000/0, IC-001794.2024.13.000/6, IC- 000443.2025.13.000/8, IC-000485.2025.13.000/0, NF-001045.2025.13.000/0, PP- 001416.2025.13.000/6, NF-001775.2025.13.000/0, NF-002166.2025.13.000/4, NF- 002409.2025.13.000/4, NF-000743.2025.13.001/0, NF-000862.2025.13.001/7 - PRT 14ª Região-RO - NF-000639.2025.14.000/6, NF-000712.2025.14.000/5, NF- 000729.2025.14.000/7 - PRT 15ª Região-Campinas - IC-000233.2020.15.000/2, IC- 002520.2023.15.000/8, IC-005114.2023.15.000/9, IC-005422.2023.15.000/6, IC- 000631.2023.15.007/8, IC-004557.2024.15.000/3, IC-006241.2024.15.000/9, IC- 006484.2024.15.000/5, PP-006640.2024.15.000/2, IC-007587.2024.15.000/7, IC- 000763.2024.15.002/2, IC-001645.2024.15.002/3, IC-001307.2024.15.006/6, IC- 000046.2024.15.007/1, IC-000390.2024.15.007/3, IC-000416.2024.15.007/1, IC- 000448.2024.15.008/4, IC-000084.2025.15.000/7, PP-002580.2025.15.000/0, PP- 002685.2025.15.000/4, PP-002717.2025.15.000/8, PP-002752.2025.15.000/6, IC- 005239.2025.15.000/0, NF-006776.2025.15.000/3, NF-006963.2025.15.000/5, NF- 007116.2025.15.000/0, NF-007160.2025.15.000/9, NF-007192.2025.15.000/9, NF- 007202.2025.15.000/9, NF-007289.2025.15.000/8, NF-007309.2025.15.000/4, NF- 007366.2025.15.000/6, NF-007513.2025.15.000/2, NF-007517.2025.15.000/4, NF- 007550.2025.15.000/1, NF-007624.2025.15.000/1, NF-007645.2025.15.000/0, NF- 008096.2025.15.000/1, NF-008137.2025.15.000/6, NF-001310.2025.15.001/0, NF- 001355.2025.15.001/2, PP-000196.2025.15.002/7, PP-000309.2025.15.002/7, PP- 000792.2025.15.002/0, NF-001035.2025.15.002/5, NF-001054.2025.15.002/2, PP- 001100.2025.15.002/6, NF-001241.2025.15.002/4, NF-001381.2025.15.002/7, NF- 001398.2025.15.002/1, NF-001427.2025.15.002/9, NF-001539.2025.15.002/3, NF- 001564.2025.15.002/5, NF-001588.2025.15.002/0, NF-001660.2025.15.002/0, PP- 000139.2025.15.003/0, PP-000635.2025.15.003/6, NF-000679.2025.15.003/0, NF- 000681.2025.15.003/7, NF-000684.2025.15.003/6, NF-000699.2025.15.003/5, NF- 000702.2025.15.003/3, NF-000703.2025.15.003/0, NF-000712.2025.15.003/0, NF- 000724.2025.15.003/0, NF-000728.2025.15.003/6, NF-000258.2025.15.004/5, NF- 000299.2025.15.004/0, NF-000330.2025.15.004/8, IC-000188.2025.15.005/7, IC- 000276.2025.15.005/5, IC-000381.2025.15.005/9, NF-000707.2025.15.005/1, NF- 000712.2025.15.005/7, NF-000716.2025.15.005/2, NF-000723.2025.15.005/0, IC- 000264.2025.15.006/3, NF-000898.2025.15.006/0, NF-001184.2025.15.006/8, NF- 001352.2025.15.006/2, NF-001121.2025.15.007/0, NF-001145.2025.15.007/5, NF- 000979.2025.15.008/6, NF-001138.2025.15.008/2, NF-001200.2025.15.008/7, NF- 001258.2025.15.008/2, NF-001313.2025.15.008/7, NF-001361.2025.15.008/8 - PRT 16ª Região-MA - IC-000816.2023.16.000/5, IC-000205.2023.16.001/0, NF- 001402.2025.16.000/2, NF-000362.2025.16.001/9, NF-000396.2025.16.001/6 - PRT 17ª Região-ES - IC-001618.2023.17.000/0, IC-001045.2024.17.000/1, PP-002028.2024.17.000/3, IC-000291.2024.17.002/2, IC-000292.2024.17.002/9, IC-000294.2024.17.002/1, IC- 000296.2024.17.002/4, IC-000299.2024.17.002/3, PP-000387.2025.17.000/8, PP- 000792.2025.17.000/6, NF-001538.2025.17.000/0, NF-001588.2025.17.000/1, NF- 001662.2025.17.000/3, NF-001816.2025.17.000/8, NF-002101.2025.17.000/1, NF- 002125.2025.17.000/6, NF-002162.2025.17.000/5, NF-002212.2025.17.000/0, NF- 002241.2025.17.000/4, NF-002287.2025.17.000/2, NF-000299.2025.17.001/8, NF- 000360.2025.17.001/7, IC-000169.2025.17.003/4 - PRT 18ª Região-GO - IC- 000264.2024.18.002/0, IC-000117.2025.18.001/0, IC-000202.2025.18.002/7 - PRT 19ª Região-AL - IC-000453.2023.19.000/5, IC-002540.2024.19.000/5, IC-000052.2025.19.000/5, IC-001452.2025.19.000/9, IC-001742.2025.19.000/4, NF-001856.2025.19.000/0, NF- 001889.2025.19.000/5, NF-001987.2025.19.000/1, NF-002103.2025.19.000/9 - PRT 20ª Região-SE - IC-000234.2023.20.001/2, IC-000327.2024.20.000/7, IC-000516.2024.20.000/0, IC-000230.2024.20.001/0, NF-001519.2025.20.000/6, NF-001885.2025.20.000/0, PP- 002114.2025.20.000/8, NF-002664.2025.20.000/6, NF-002713.2025.20.000/6, NF- 002984.2025.20.000/0, NF-000323.2025.20.001/2 - PRT 21ª Região-RN - IC- 001567.2020.21.000/6, IC-000799.2022.21.000/9, IC-000137.2023.21.000/6, IC- 001005.2023.21.000/6, IC-001727.2024.21.000/2, IC-001933.2024.21.000/1, IC- 000635.2025.21.000/0, NF-001391.2025.21.000/7, NF-001537.2025.21.000/6 - PRT 22ª Região-PI - IC-001417.2019.22.000/9, IC-001395.2023.22.000/3, IC-001524.2023.22.000/8, IC-001531.2023.22.000/8, IC-000362.2024.22.000/6, IC-000650.2024.22.000/0, IC- 001404.2024.22.000/0, NF-001638.2024.22.000/5, IC-001871.2024.22.000/7, IC- 002131.2024.22.000/9, IC-002234.2024.22.000/2, IC-002557.2024.22.000/3, IC- 000284.2024.22.001/3, IC-000184.2025.22.000/0, IC-000851.2025.22.000/6, IC- 000931.2025.22.000/0, IC-001414.2025.22.000/8, NF-001779.2025.22.000/5, NF- 001846.2025.22.000/7, NF-001920.2025.22.000/9, NF-001970.2025.22.000/0, IC- 000153.2025.22.001/0 - PRT 23ª Região-MT - IC-000203.2023.23.003/3, IC- 001107.2024.23.000/2, IC-001112.2024.23.000/1, IC-001278.2024.23.000/0, IC- 000122.2024.23.002/8, PP-000134.2024.23.002/8, IC-000280.2024.23.003/5, PP- 000064.2025.23.000/0, NF-000761.2025.23.000/6, NF-001276.2025.23.000/0, NF- 001279.2025.23.000/7, NF-000295.2025.23.001/0, NF-000301.2025.23.003/4 - PRT 24ª Região-MS - IC-000704.2024.24.000/0, IC-000866.2024.24.000/4, IC-000241.2024.24.002/5, NF-001026.2025.24.000/2, NF-001177.2025.24.000/7, IC-001196.2025.24.000/4, NF- 001203.2025.24.000/8, NF-000329.2025.24.001/4, NF-000360.2025.24.001/6, NF- 000362.2025.24.001/9, NF-000376.2025.24.001/1. Eu, Luiz Cláudio Barbosa Lucas, Secretário da sessão, nos termos do artigo 18, inciso XII, da Resolução nº 142/CSMPT, lavrei a presente ata e a encaminhei a todos os Membros da 3ª Subcâmara de Coordenação e Revisão (MPT) para leitura e aprovação, com determinação de publicá-la no Diário Oficial da União. Encerrou-se a sessão às 15:03 horas. MÁRCIA CAMPOS DUARTE Coordenadora ARLÉLIO DE CARVALHO LAGE Membro ANA EMILIA ANDRADE ALBUQUERQUE DA SILVA Membra RODRIGO DE LACERDA CARELLI Membro Suplente LUIZ CLÁUDIO BARBOSA LUCAS Secretário Entidades de Fiscalização do Exercício das Profissões Liberais CONSELHO FEDERAL DE CONTABILIDADE RESOLUÇÃO CFC Nº 1.777, DE 13 DE NOVEMBRO DE 2025 Dispõe sobre a Declaração Comprobatória de Percepção de Rendimentos (Decore Eletrônica). O CONSELHO FEDERAL DE CONTABILIDADE, no uso de suas atribuições legais e regimentais, resolve: Art. 1º A Declaração Comprobatória de Percepção de Rendimentos (Decore Eletrônica) constitui documento contábil destinado a comprovar rendimentos auferidos por pessoas físicas, conforme modelo constante do Anexo I desta Resolução. § 1º A Decore será emitida exclusivamente por profissional da contabilidade devidamente habilitado, por meio de sistema eletrônico próprio do Conselho Federal de Contabilidade (CFC). § 2º A Decore exige assinatura eletrônica do profissional da contabilidade, mediante certificação digital da cadeia ICP-Brasil (e-CPF), compatível com os padrões e requisitos técnicos do sistema eletrônico de emissão. § 3º Cada Decore receberá um número de controle atribuído automaticamente pelo sistema eletrônico. § 4º A validade da Decore será de 90 (noventa) dias, contados a partir da data de sua emissão. Art. 2º A Decore deverá evidenciar o total do valor bruto do rendimento auferido pelo beneficiário no período declarado. Parágrafo único. As informações contidas na Decore devem estar evidenciadas em documentos válidos e autênticos, descritos no Anexo II desta Resolução. Art. 3º A emissão da Decore está condicionada ao upload prévio dos documentos comprobatórios listados no Anexo II desta Resolução, de acordo com a natureza do rendimento informado. § 1º Os documentos legais que comprovam os rendimentos na Decore devem estar em formato PDF e devem ser assinados pelo profissional da contabilidade com certificado ICP-Brasil ou mediante o serviço de assinatura eletrônica do portal Gov.br. § 2º A Decore e a respectiva documentação comprobatória permanecerão sujeitas a fiscalização pelos Conselhos Regionais de Contabilidade, sem prejuízo da fiscalização dos demais órgãos competentes, especialmente a Receita Federal do Brasil. § 3º O profissional da contabilidade deverá manter os documentos utilizados para emissão da Decore pelo prazo de cinco anos, contados da data da emissão, para atender a eventual fiscalização do CRC.