{"id":5414,"date":"2026-05-07T16:03:10","date_gmt":"2026-05-07T19:03:10","guid":{"rendered":"https:\/\/www.fenafim.org.br\/site\/?p=5414"},"modified":"2026-05-07T19:54:46","modified_gmt":"2026-05-07T22:54:46","slug":"nota-institucional-da-fenafim-sobre-a-lei-organica-nacional-da-administracao-tributaria-loat-nacional-prevista-no-art-37-%c2%a717-da-constituicao-federal-com-redacao-dada-pela-emenda-constituci","status":"publish","type":"post","link":"https:\/\/www.fenafim.org.br\/site\/2026\/05\/07\/nota-institucional-da-fenafim-sobre-a-lei-organica-nacional-da-administracao-tributaria-loat-nacional-prevista-no-art-37-%c2%a717-da-constituicao-federal-com-redacao-dada-pela-emenda-constituci\/","title":{"rendered":"Nota institucional da FENAFIM sobre a Lei Org\u00e2nica Nacional da Administra\u00e7\u00e3o Tribut\u00e1ria (LOAT Nacional), prevista no art. 37, \u00a717, da Constitui\u00e7\u00e3o Federal, com reda\u00e7\u00e3o dada pela Emenda Constitucional n\u00ba 132\/2023"},"content":{"rendered":"\n<p><\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"745\" height=\"633\" src=\"https:\/\/www.fenafim.org.br\/site\/wp-content\/uploads\/2026\/05\/image-3.png\" alt=\"\" class=\"wp-image-5418\" srcset=\"https:\/\/www.fenafim.org.br\/site\/wp-content\/uploads\/2026\/05\/image-3.png 745w, https:\/\/www.fenafim.org.br\/site\/wp-content\/uploads\/2026\/05\/image-3-300x255.png 300w\" sizes=\"(max-width: 745px) 100vw, 745px\" \/><\/figure><\/div>\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"738\" height=\"903\" src=\"https:\/\/www.fenafim.org.br\/site\/wp-content\/uploads\/2026\/05\/image-4.png\" alt=\"\" class=\"wp-image-5419\" srcset=\"https:\/\/www.fenafim.org.br\/site\/wp-content\/uploads\/2026\/05\/image-4.png 738w, https:\/\/www.fenafim.org.br\/site\/wp-content\/uploads\/2026\/05\/image-4-245x300.png 245w\" sizes=\"(max-width: 738px) 100vw, 738px\" \/><\/figure><\/div>\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"741\" height=\"991\" src=\"https:\/\/www.fenafim.org.br\/site\/wp-content\/uploads\/2026\/05\/image-5.png\" alt=\"\" class=\"wp-image-5420\" srcset=\"https:\/\/www.fenafim.org.br\/site\/wp-content\/uploads\/2026\/05\/image-5.png 741w, https:\/\/www.fenafim.org.br\/site\/wp-content\/uploads\/2026\/05\/image-5-224x300.png 224w\" sizes=\"(max-width: 741px) 100vw, 741px\" \/><\/figure><\/div>\n\n\n<p><\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"737\" height=\"585\" src=\"https:\/\/www.fenafim.org.br\/site\/wp-content\/uploads\/2026\/05\/image-6.png\" alt=\"\" class=\"wp-image-5421\" srcset=\"https:\/\/www.fenafim.org.br\/site\/wp-content\/uploads\/2026\/05\/image-6.png 737w, https:\/\/www.fenafim.org.br\/site\/wp-content\/uploads\/2026\/05\/image-6-300x238.png 300w\" sizes=\"(max-width: 737px) 100vw, 737px\" \/><\/figure><\/div>\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong>VERS\u00c3O PARA IMPRESS\u00c3O, CLIQUE AQUI:<\/strong> <a href=\"https:\/\/acrobat.adobe.com\/id\/urn:aaid:sc:VA6C2:eb825248-6239-4434-8978-d827937e10d8\">https:\/\/acrobat.adobe.com\/id\/urn:aaid:sc:VA6C2:eb825248-6239-4434-8978-d827937e10d8<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>VERS\u00c3O PARA IMPRESS\u00c3O, CLIQUE AQUI: https:\/\/acrobat.adobe.com\/id\/urn:aaid:sc:VA6C2:eb825248-6239-4434-8978-d827937e10d8<\/p>\n","protected":false},"author":4,"featured_media":5425,"comment_status":"closed","ping_status":"open","sticky":true,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[292],"tags":[],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"https:\/\/www.fenafim.org.br\/site\/wp-content\/uploads\/2026\/05\/61d85542-743f-48e3-b699-66910e63ea93.jpeg","_links":{"self":[{"href":"https:\/\/www.fenafim.org.br\/site\/wp-json\/wp\/v2\/posts\/5414"}],"collection":[{"href":"https:\/\/www.fenafim.org.br\/site\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.fenafim.org.br\/site\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.fenafim.org.br\/site\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.fenafim.org.br\/site\/wp-json\/wp\/v2\/comments?post=5414"}],"version-history":[{"count":2,"href":"https:\/\/www.fenafim.org.br\/site\/wp-json\/wp\/v2\/posts\/5414\/revisions"}],"predecessor-version":[{"id":5424,"href":"https:\/\/www.fenafim.org.br\/site\/wp-json\/wp\/v2\/posts\/5414\/revisions\/5424"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.fenafim.org.br\/site\/wp-json\/wp\/v2\/media\/5425"}],"wp:attachment":[{"href":"https:\/\/www.fenafim.org.br\/site\/wp-json\/wp\/v2\/media?parent=5414"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fenafim.org.br\/site\/wp-json\/wp\/v2\/categories?post=5414"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fenafim.org.br\/site\/wp-json\/wp\/v2\/tags?post=5414"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}