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