Simplificação do sistema tributário pode ser votada esta semana

O Plenário do Senado poderá votar nesta semana projeto que visa simplificar o sistema tributário nacional, até hoje regulado por uma lei de 1966. De autoria da Mesa Diretora do Senado, com base em sugestões da Comissão de Juristas para Desburocratização, o Projeto de Lei do Senado (PLS) 406/2016 – Complementar trata de temas como a unificação do cadastro de contribuintes e regras do uso de precatórios (requisições de pagamento expedidas pelo Judiciário para cobrar de municípios, estados ou da União) na liquidação de valores inscritos na dívida ativa nos três entes da federação.

A compensação de débitos perante a Fazenda Pública Federal com créditos provenientes de precatórios já é prevista na Lei 12.431/2011, mas a proposta em exame no Senado amplia essa possibilidade para débitos com estados e municípios. A fim de não fomentar o mercado secundário de precatórios, o relator da proposta na Comissão de Constituição, Justiça e Cidadania (CCJ), senador Ronaldo Caiado (DEM-GO), propôs limitar a compensação aos precatórios próprios, excluindo os adquiridos de terceiros.

O substitutivo também estabelece novas regras para a restituição total ou parcial de tributos, ao prever a correção dos valores desde a data do pagamento até a efetiva devolução para o contribuinte. Essa norma, conforme o texto, vale para a compensação ou devolução de quaisquer créditos relativos a tributos, inclusive os decorrentes de condenações judiciais da Fazenda Pública.

O texto apresentado pelo relator prevê que o responsável pela dívida tributária só poderá ser inscrito em dívida ativa, notificado de protesto ou citado em execução fiscal se a responsabilidade tiver sido apurada administrativamente, “respeitado o devido processo legal”.

Obrigações

O substitutivo fixa um prazo de 90 dias para a exigência de obrigações acessórias, que são deveres instrumentais do contribuinte que facilitam o trabalho do fisco. O texto original requeria a publicação da norma legal até 30 de junho do exercício anterior àquele em que seria exigido seu cumprimento.

O relator propõe também a fixação de prazo máximo de 365 dias para as decisões administrativas em petições ou recursos administrativos do contribuinte. Decorrido esse prazo sem decisão, o processo passa a ter prioridade de tramitação e o agente público poderá responder a processo por responsabilidade funcional.

O substitutivo extingue o cadastro fiscal dos estados, do Distrito Federal e dos municípios e torna o Cadastro Nacional da Pessoa Jurídica (CNPJ) o único a ser exigido dos contribuintes. Para tanto, deverá ser reformulado no prazo de 365 dias e incorporar informações de interesse das administrações tributárias dos estados, do Distrito Federal e dos municípios.

Caiado considera injustificável não ter sido implementada até hoje a unificação dos cadastros fiscais. Para ele, a redundância de informações e a duplicidade de exigências sobre os contribuintes devem ser afastadas em prol da eficiência administrativa.

O texto também torna automático o deferimento do pedido de cancelamento do CNPJ pelo contribuinte. Entretanto, a medida deverá se dar sem prejuízo da responsabilidade pelo cumprimento das obrigações tributárias remanescentes, especialmente o pagamento dos tributos.

Fiscalização

A proposta fixa ainda normas para fiscalização, que deverá ser precedida de ordem fundamentada e específica expedida pela administração tributária, sob pena de nulidade do procedimento. Segundo o substitutivo, a ordem conterá obrigatoriamente numeração de identificação e controle; dados identificadores do sujeito passivo (contribuinte); competências e tributos a serem fiscalizados; prazo para realização do procedimento; e nome e matrícula das autoridades responsáveis.

As exceções para essas exigências são casos de flagrante de contrabando, descaminho ou outra prática de infração à legislação tributária e aduaneira em que haja risco de subtração de prova.

O substitutivo determina que a certidão de situação fiscal do contribuinte deve estar disponível por meio eletrônico ou em ambiente virtual. Quando solicitada diretamente ao órgão competente, a certidão terá de ser expedida no prazo de 72 horas. A regra não se aplica aos pequenos municípios, norma a ser definida em lei complementar.

A proposta altera dispositivos do Código Tributário Nacional, editado em 1966, e introduz modificação na Lei 9.250/1995 na parte que trata do cadastro único de contribuintes.

 

Fonte: Agência Senado

118 comments

  • cbd gummies

    18 de julho de 2020 at 13:58

    I am the manager of JustCBD Store brand (justcbdstore.com) and I am currently aiming to broaden my wholesale side of business. I am hoping someone at targetdomain share some guidance ! I thought that the most suitable way to do this would be to talk to vape companies and cbd stores. I was really hoping if anybody could recommend a dependable web-site where I can buy Vape Shop Mailing List I am presently checking out creativebeartech.com, theeliquidboutique.co.uk and wowitloveithaveit.com. Unsure which one would be the most ideal option and would appreciate any advice on this. Or would it be much simpler for me to scrape my own leads? Suggestions?

  • buy cbd online

    20 de julho de 2020 at 05:44

    I’m the proprietor of JustCBD Store company (justcbdstore.com) and I am currently looking to develop my wholesale side of company. I am hoping anybody at targetdomain share some guidance . I thought that the most effective way to do this would be to connect to vape shops and cbd retail stores. I was hoping if anybody at all could suggest a reputable site where I can buy Vape Shop B2B Leads I am already checking out creativebeartech.com, theeliquidboutique.co.uk and wowitloveithaveit.com. Unsure which one would be the most suitable choice and would appreciate any guidance on this. Or would it be much simpler for me to scrape my own leads? Ideas?

  • Extreme Green

    28 de julho de 2020 at 14:11

    Very good post! We are linking to this particularly great content on our site. Keep up the great writing.

  • Bomme Studio

    28 de julho de 2020 at 21:33

    Very nice blog post. I certainly love this site. Stick with it!

  • Keder Band

    30 de julho de 2020 at 09:24

    Good information. Lucky me I discovered your blog by accident (stumbleupon). I’ve book-marked it for later!

  • SEO services Phoenix

    1 de agosto de 2020 at 05:36

    I need to to thank you for this great read!! I absolutely loved every little bit of it. I’ve got you saved as a favorite to check out new things you post…

  • Aastro Roofing

    1 de agosto de 2020 at 15:44

    I’m amazed, I have to admit. Seldom do I come across a blog that’s both equally educative and entertaining, and let me tell you, you have hit the nail on the head. The issue is an issue that not enough folks are speaking intelligently about. I am very happy I stumbled across this during my hunt for something regarding this.

  • find out this here

    2 de agosto de 2020 at 03:22

    Spot on with this write-up, I truly feel this amazing site needs far more attention. I’ll probably be returning to read more, thanks for the information!

  • Branch Right

    3 de agosto de 2020 at 01:59

    Very nice post. I definitely love this site. Keep writing!

  • Armando Wank

    17 de agosto de 2020 at 10:23

    Way cool! Some very valid points! I appreciate you penning this post and also the rest of the site is very good.

  • The Marketing

    21 de agosto de 2020 at 15:06

    Hello, I think your website could possibly be having internet browser compatibility issues. When I take a look at your blog in Safari, it looks fine however, when opening in I.E., it has some overlapping issues. I just wanted to give you a quick heads up! Other than that, fantastic site!

  • Check this Website

    21 de agosto de 2020 at 22:06

    Right here is the right site for anybody who would like to understand this topic. You realize a whole lot its almost hard to argue with you (not that I personally would want to…HaHa). You certainly put a new spin on a subject that has been discussed for ages. Great stuff, just wonderful!

  • Avast Secureline Vpn

    22 de agosto de 2020 at 17:27

    Hi, I believe your site may be having internet browser compatibility issues. Whenever I look at your web site in Safari, it looks fine however when opening in I.E., it’s got some overlapping issues. I just wanted to provide you with a quick heads up! Other than that, fantastic website!

  • avant consulting

    22 de agosto de 2020 at 22:13

    Way cool! Some very valid points! I appreciate you writing this write-up and also the rest of the site is also very good.

  • In one fit

    24 de agosto de 2020 at 02:43

    Achieving your fitness goal doesn’t have to require a certified personal trainer or an expensive gym memberships, especially if you have the budget and the space to consider practically every workout machine on the market.

  • iptv provider

    25 de agosto de 2020 at 07:56

    The very next time I read a blog, Hopefully it doesn’t fail me just as much as this one. I mean, I know it was my choice to read, but I truly believed you’d have something interesting to say. All I hear is a bunch of crying about something that you can fix if you were not too busy looking for attention.

  • Umut Alpaslan

    25 de agosto de 2020 at 12:20

    Hi! I just want to give you a huge thumbs up for the great information you’ve got here on this post. I am returning to your web site for more soon.

  • Pac Genesis

    25 de agosto de 2020 at 18:19

    This blog was… how do I say it? Relevant!! Finally I have found something which helped me. Many thanks!

  • Radian Telephant

    25 de agosto de 2020 at 21:01

    After I originally left a comment I seem to have clicked on the -Notify me when new comments are added- checkbox and now every time a comment is added I get 4 emails with the same comment. Perhaps there is a way you are able to remove me from that service? Thanks a lot!

  • Mold Removal Colorado Springs

    26 de agosto de 2020 at 09:12

    You are so cool! I do not think I’ve read through something like this before. So great to find someone with a few original thoughts on this subject. Seriously.. thank you for starting this up. This web site is something that is needed on the internet, someone with a little originality!

  • Alpha Steward

    26 de agosto de 2020 at 12:24

    Hi, I do believe this is a great website. I stumbledupon it 😉 I’m going to come back yet again since I saved as a favorite it. Money and freedom is the best way to change, may you be rich and continue to guide others.

  • read review

    28 de agosto de 2020 at 21:05

    Hello there, There’s no doubt that your blog might be having web browser compatibility problems. When I look at your website in Safari, it looks fine but when opening in Internet Explorer, it’s got some overlapping issues. I simply wanted to provide you with a quick heads up! Aside from that, wonderful blog!

  • source

    29 de agosto de 2020 at 09:19

    Spot on with this write-up, I really believe this web site needs far more attention. I’ll probably be back again to read more, thanks for the information!

  • Altert 360 Dealer

    30 de agosto de 2020 at 16:18

    Next time I read a blog, I hope that it won’t disappoint me as much as this particular one. After all, Yes, it was my choice to read, nonetheless I really believed you would have something helpful to talk about. All I hear is a bunch of moaning about something that you could fix if you weren’t too busy seeking attention.

  • Matanzas Chiropractic

    30 de agosto de 2020 at 20:31

    Spot on with this write-up, I truly believe this website needs much more attention. I’ll probably be back again to read more, thanks for the information!

  • Bit Wallet

    31 de agosto de 2020 at 03:33

    I really like reading through an article that will make men and women think. Also, thanks for allowing for me to comment!

  • Next Brand Ninja

    1 de setembro de 2020 at 23:33

    After looking into a handful of the articles on your blog, I really like your technique of writing a blog. I saved it to my bookmark website list and will be checking back soon. Take a look at my website too and let me know how you feel.

  • Ato Prevention

    2 de setembro de 2020 at 02:11

    I really like looking through an article that can make people think. Also, thank you for allowing for me to comment!

  • Edwardo Berka

    2 de setembro de 2020 at 04:08

    That is a really good tip particularly to those new to the blogosphere. Brief but very precise info… Many thanks for sharing this one. A must read post!

  • My Lazy Deal

    2 de setembro de 2020 at 20:38

    Right here is the perfect web site for anybody who wishes to understand this topic. You understand so much its almost tough to argue with you (not that I personally would want to…HaHa). You definitely put a fresh spin on a topic which has been written about for decades. Excellent stuff, just great!

  • Tecs Print

    3 de setembro de 2020 at 21:48

    May I just say what a comfort to find someone who truly understands what they are discussing on the web. You definitely know how to bring a problem to light and make it important. More and more people must check this out and understand this side of your story. I was surprised that you are not more popular because you certainly possess the gift.

  • liquid nascent iodine

    4 de setembro de 2020 at 23:21

    Excellent blog! Do you have any helpful hints for aspiring writers? I’m hoping to start my own site soon but I’m a little lost on everything. Would you propose starting with a free platform like WordPress or go for a paid option? There are so many choices out there that I’m totally overwhelmed .. Any suggestions? Thanks!

  • JUFE-209

    5 de setembro de 2020 at 06:53

    Greetings! Very useful advice within this article! It’s the little changes that will make the most important changes. Thanks for sharing!

  • organic stevia pure mountain botanicals

    5 de setembro de 2020 at 20:03

    I’m impressed, I must say. Seldom do I encounter a blog that’s both educative and interesting, and let me tell you, you’ve hit the nail on the head. The issue is an issue that not enough folks are speaking intelligently about. I am very happy that I stumbled across this during my search for something relating to this.

  • organic stevia extract liquid

    7 de setembro de 2020 at 11:44

    It’s hard to come by knowledgeable people for this subject, however, you sound like you know what you’re talking about! Thanks

  • Mark Rawi

    7 de setembro de 2020 at 23:06

    Very nice article. I definitely love this website. Stick with it!

  • Massey Yacht

    8 de setembro de 2020 at 18:40

    Greetings! Very useful advice in this particular article! It’s the little changes which will make the greatest changes. Thanks for sharing!

  • Karen Marrow

    10 de setembro de 2020 at 11:01

    May I simply just say what a relief to uncover somebody who actually knows what they’re discussing on the internet. You definitely realize how to bring an issue to light and make it important. A lot more people really need to read this and understand this side of your story. I can’t believe you aren’t more popular since you definitely have the gift.

  • make animation

    10 de setembro de 2020 at 18:35

    Good post! We will be linking to this great article on our website. Keep up the good writing.

  • SSNI 886

    11 de setembro de 2020 at 15:43

    This is a very good tip particularly to those fresh to the blogosphere. Short but very accurate info… Appreciate your sharing this one. A must read post!

  • Shane Dirusso

    12 de setembro de 2020 at 06:57

    There’s certainly a great deal to learn about this topic. I love all of the points you have made.

  • Haritaki

    12 de setembro de 2020 at 12:15

    Oh my goodness! Incredible article dude! Thank you so much, However I am encountering issues with your RSS. I don’t know the reason why I can’t subscribe to it. Is there anybody else getting similar RSS issues? Anyone who knows the solution can you kindly respond? Thanx!!

  • Pole Dancing Classes

    12 de setembro de 2020 at 16:04

    Having read this I believed it was very enlightening. I appreciate you finding the time and effort to put this information together. I once again find myself spending way too much time both reading and leaving comments. But so what, it was still worth it!

  • Check This Link Out

    14 de setembro de 2020 at 17:10

    You’ve made some decent points there. I checked on the web to learn more about the issue and found most individuals will go along with your views on this website.

  • Additional information

    15 de setembro de 2020 at 20:38

    Hello! I could have sworn I’ve visited this web site before but after browsing through some of the articles I realized it’s new to me. Regardless, I’m definitely delighted I discovered it and I’ll be book-marking it and checking back frequently!

  • Crystle Tosches

    16 de setembro de 2020 at 13:00

    You’ve made some decent points there. I looked on the net to find out more about the issue and found most individuals will go along with your views on this website.

  • Dwight Macpartland

    17 de setembro de 2020 at 10:14

    I used to be able to find good advice from your content.

  • workout motivação

    19 de setembro de 2020 at 17:56

    Excellent post! We are linking to this great post on our website. Keep up the great writing.

  • Additional info

    19 de setembro de 2020 at 23:21

    An intriguing discussion is worth comment. There’s no doubt that that you ought to publish more about this subject matter, it may not be a taboo matter but generally folks don’t talk about these topics. To the next! Cheers!!

  • Holster HQ

    21 de setembro de 2020 at 04:16

    I’m impressed, I have to admit. Rarely do I come across a blog that’s both equally educative and engaging, and without a doubt, you have hit the nail on the head. The problem is something too few folks are speaking intelligently about. I’m very happy I came across this in my hunt for something relating to this.

  • DQS Consulting

    21 de setembro de 2020 at 06:10

    This web site certainly has all the information I wanted concerning this subject and didn’t know who to ask.

  • Jarrod Wehr

    21 de setembro de 2020 at 17:33

    That is a good tip especially to those new to the blogosphere. Simple but very accurate information… Many thanks for sharing this one. A must read post!

  • Best SEO Podcast

    22 de setembro de 2020 at 12:05

    I wanted to thank you for this fantastic read!! I absolutely loved every little bit of it. I’ve got you book marked to look at new things you post…

  • cách tính tiền lô xiên 2

    22 de setembro de 2020 at 22:13

    Good info. Lucky me I discovered your site by chance (stumbleupon). I have book marked it for later!

  • toronto seo

    23 de setembro de 2020 at 12:38

    Pretty! This was an incredibly wonderful post. Thank you for providing this information.

  • Breast Cancer Treatment

    24 de setembro de 2020 at 11:09

    Everything is very open with a precise clarification of the issues. It was really informative. Your website is useful. Many thanks for sharing!

  • Sim Card

    25 de setembro de 2020 at 14:10

    Everyone loves it when individuals get together and share ideas. Great blog, continue the good work!

  • here

    26 de setembro de 2020 at 13:49

    You made some really good points there. I looked on the web for additional information about the issue and found most individuals will go along with your views on this website.

  • ISO 9001 Checklist

    28 de setembro de 2020 at 01:29

    I want to to thank you for this good read!! I definitely enjoyed every bit of it. I have got you book-marked to look at new stuff you post…

  • Health Smart CBD

    29 de setembro de 2020 at 00:17

    You made some really good points there. I checked on the internet for more information about the issue and found most individuals will go along with your views on this site.

  • Additional information

    29 de setembro de 2020 at 05:22

    Hello there! This blog post couldn’t be written much better! Looking through this post reminds me of my previous roommate! He always kept preaching about this. I will forward this post to him. Fairly certain he’ll have a very good read. I appreciate you for sharing!

  • halloween

    29 de setembro de 2020 at 19:54

    I need to to thank you for this very good read!! I certainly loved every bit of it. I’ve got you book marked to look at new stuff you post…

  • Website

    30 de setembro de 2020 at 09:27

    Excellent article! We are linking to this great content on our site. Keep up the great writing.

  • independent escorts

    30 de setembro de 2020 at 14:29

    Aw, this was a very nice post. Finding the time and actual effort to make a superb article… but what can I say… I put things off a lot and don’t manage to get nearly anything done.

  • recreational marijuana states

    30 de setembro de 2020 at 16:08

    This really made me pay attention. The writing skill alone kept my interest. Thank you for sharing!

  • cbd oil ireland

    30 de setembro de 2020 at 16:10

    Thanks for keeping me updated! Articles like this are perfect reads to keep up with the industry!

  • SEO Agency

    1 de outubro de 2020 at 16:28

    An impressive share! I have just forwarded this onto a colleague who had been doing a little homework on this. And he actually bought me dinner simply because I stumbled upon it for him… lol. So let me reword this…. Thank YOU for the meal!! But yeah, thanks for spending some time to discuss this issue here on your site.

  • Purk

    3 de outubro de 2020 at 04:04

    Can I just say what a comfort to uncover someone who truly understands what they are discussing on the web. You definitely realize how to bring a problem to light and make it important. A lot more people need to check this out and understand this side of the story. I was surprised that you are not more popular because you definitely have the gift.

  • Ammoulianilines

    3 de outubro de 2020 at 14:52

    I used to be able to find good advice from your blog posts.

  • seva pusat mobil murah

    4 de outubro de 2020 at 07:56

    An outstanding share! I have just forwarded this onto a friend who had been doing a little homework on this. And he actually bought me dinner simply because I discovered it for him… lol. So let me reword this…. Thank YOU for the meal!! But yeah, thanks for spending some time to discuss this matter here on your blog.

  • Your Own Funding

    4 de outubro de 2020 at 11:51

    Way cool! Some very valid points! I appreciate you penning this post and the rest of the site is also very good.

  • Allan Braymiller

    6 de outubro de 2020 at 03:53

    Hi there, There’s no doubt that your web site might be having browser compatibility issues. When I look at your web site in Safari, it looks fine however, if opening in Internet Explorer, it has some overlapping issues. I merely wanted to give you a quick heads up! Other than that, excellent blog!

  • Alex Jenkins

    6 de outubro de 2020 at 12:55

    I’m amazed, I have to admit. Seldom do I encounter a blog that’s both educative and engaging, and without a doubt, you have hit the nail on the head. The issue is an issue that not enough men and women are speaking intelligently about. I’m very happy that I found this in my search for something concerning this.

  • booking

    7 de outubro de 2020 at 07:30

    Everything is very open with a really clear clarification of the challenges. It was definitely informative. Your site is useful. Thank you for sharing!

  • Columbus Fence Pros

    7 de outubro de 2020 at 18:33

    Aw, this was an incredibly good post. Spending some time and actual effort to produce a top notch article… but what can I say… I put things off a whole lot and don’t manage to get nearly anything done.

  • cbd pills

    7 de outubro de 2020 at 22:42

    Hey now!

  • Gaming News Update

    11 de outubro de 2020 at 17:45

    Excellent post. I will be dealing with many of these issues as well..

  • Melva Xie

    12 de outubro de 2020 at 05:15

    Very good article! We are linking to this great content on our site. Keep up the good writing.

  • print lanyard singapore

    13 de outubro de 2020 at 20:45

    I love reading a post that will make men and women think. Also, thank you for allowing for me to comment!

  • best pour over coffee maker

    14 de outubro de 2020 at 17:25

    Hello, I believe your website might be having web browser compatibility problems. Whenever I take a look at your blog in Safari, it looks fine however when opening in IE, it has some overlapping issues. I merely wanted to give you a quick heads up! Besides that, wonderful blog!

  • MIDE-848

    15 de outubro de 2020 at 01:43

    After looking over a handful of the blog articles on your web page, I seriously appreciate your way of blogging. I added it to my bookmark site list and will be checking back soon. Please visit my web site as well and let me know how you feel.

  • https://vk.com/wall615020060_58

    16 de outubro de 2020 at 00:14

    There is definately a lot to find out about this topic. I really like all the points you’ve made.

  • Click here

    16 de outubro de 2020 at 11:39

    I enjoy reading a post that can make men and women think. Also, thanks for permitting me to comment!

  • Web 2.0 technologies

    16 de outubro de 2020 at 19:25

    Way cool! Some extremely valid points! I appreciate you writing this article plus the rest of the site is also very good.

  • Check this site out

    18 de outubro de 2020 at 11:37

    Having read this I thought it was really enlightening. I appreciate you taking the time and energy to put this content together. I once again find myself personally spending a significant amount of time both reading and commenting. But so what, it was still worth it!

  • best car vacuum for pet hair

    18 de outubro de 2020 at 20:50

    This is a topic which is close to my heart… Cheers! Where are your contact details though?

  • dogan technologies

    19 de outubro de 2020 at 20:35

    Pretty! This has been a really wonderful post. Many thanks for supplying these details.

  • Genset Silent

    21 de outubro de 2020 at 00:24

    This website was… how do you say it? Relevant!! Finally I have found something which helped me. Cheers!

  • best pour over coffee maker

    21 de outubro de 2020 at 23:17

    Great post! We are linking to this great post on our website. Keep up the good writing.

  • Servpro

    22 de outubro de 2020 at 18:56

    Pretty! This has been a really wonderful post. Thanks for supplying this info.

  • Juno emulation plugin

    25 de outubro de 2020 at 10:38

    An outstanding share! I’ve just forwarded this onto a coworker who had been conducting a little research on this. And he actually bought me dinner because I stumbled upon it for him… lol. So allow me to reword this…. Thanks for the meal!! But yeah, thanks for spending time to talk about this subject here on your web site.

  • Disney

    25 de outubro de 2020 at 15:30

    Great blog you’ve got here.. It’s difficult to find high-quality writing like yours these days. I honestly appreciate people like you! Take care!!

  • homes for sale

    26 de outubro de 2020 at 16:08

    You’ve made some really good points there. I checked on the web to learn more about the issue and found most people will go along with your views on this site.

  • Windows 10 Product Key

    27 de outubro de 2020 at 11:33

    Pretty! This was an extremely wonderful article. Thanks for supplying these details.

  • Ascendantny

    28 de outubro de 2020 at 08:52

    bookmarked!!, I really like your site!

  • Get more info

    29 de outubro de 2020 at 08:12

    You are so awesome! I do not believe I have read anything like that before. So good to discover another person with a few original thoughts on this issue. Really.. thank you for starting this up. This web site is something that is required on the internet, someone with some originality!

  • KMSpico Activator

    1 de novembro de 2020 at 08:57

    Aw, this was an incredibly nice post. Finding the time and actual effort to produce a really good article… but what can I say… I hesitate a whole lot and don’t manage to get anything done.

  • VPN

    2 de novembro de 2020 at 02:24

    There is certainly a great deal to know about this subject. I like all the points you have made.

  • Walmart

    2 de novembro de 2020 at 19:04

    This is the right site for everyone who hopes to find out about this topic. You understand a whole lot its almost hard to argue with you (not that I really would want to…HaHa). You definitely put a new spin on a subject which has been written about for many years. Excellent stuff, just great!

  • Orlando AC Repair Specialists

    7 de novembro de 2020 at 15:52

    Hi there! I simply would like to give you a big thumbs up for the excellent info you have got here on this post. I will be returning to your blog for more soon.

Leave a Reply

Your email address will not be published.


BOLETIM ELETRÔNICO


REDES SOCIAIS