{"id":603,"date":"2026-08-10T15:50:33","date_gmt":"2026-08-10T15:50:33","guid":{"rendered":"https:\/\/www2.unifap.br\/defin\/?page_id=603"},"modified":"2026-08-10T16:34:05","modified_gmt":"2026-08-10T16:34:05","slug":"memorandos-circulares","status":"publish","type":"page","link":"https:\/\/www2.unifap.br\/defin\/orientacoes-e-normativos\/memorandos-circulares\/","title":{"rendered":"Memorandos Circulares"},"content":{"rendered":"<h2 class=\"PDq2pG_selectionAnchorContainer\" data-section-id=\"1vkuw6\" data-start=\"457\" data-end=\"473\"><strong>Apresenta\u00e7\u00e3o<\/strong><\/h2>\n<p data-start=\"475\" data-end=\"715\">Esta p\u00e1gina re\u00fane os Memorandos Circulares expedidos pelo Departamento de Finan\u00e7as \u2013 DEFIN com orienta\u00e7\u00f5es, atualiza\u00e7\u00f5es de procedimentos e informa\u00e7\u00f5es de interesse das unidades acad\u00eamicas e administrativas da Universidade Federal do Amap\u00e1.<\/p>\n<p data-start=\"717\" data-end=\"866\">Os documentos est\u00e3o organizados por exerc\u00edcio e apresentados em ordem cronol\u00f3gica decrescente, com indica\u00e7\u00e3o do assunto e acesso ao arquivo integral.<\/p>\n<p data-start=\"868\" data-end=\"999\">As orienta\u00e7\u00f5es divulgadas nesta p\u00e1gina devem ser observadas em conjunto com a legisla\u00e7\u00e3o e os normativos aplic\u00e1veis a cada mat\u00e9ria.<\/p>\n<h2 data-section-id=\"yn0chs\" data-start=\"1001\" data-end=\"1009\"><strong>2026<\/strong><\/h2>\n<h3 data-start=\"1011\" data-end=\"1051\"><strong>Memorando Circular n\u00ba 26\/2026-DEFIN<\/strong><\/h3>\n<p data-start=\"1053\" data-end=\"1392\"><strong data-start=\"1053\" data-end=\"1062\">Data:<\/strong> 1\u00ba de julho de 2026<br data-start=\"1082\" data-end=\"1085\"><strong data-start=\"1085\" data-end=\"1097\">Assunto:<\/strong> Aplica\u00e7\u00e3o da Solu\u00e7\u00e3o de Consulta COSIT n\u00ba 80\/2026 da Receita Federal do Brasil nas presta\u00e7\u00f5es de servi\u00e7os com emprego de materiais.<br data-start=\"1229\" data-end=\"1232\"><strong data-start=\"1232\" data-end=\"1249\">P\u00fablico-alvo:<\/strong> Prefeitura do Campus Universit\u00e1rio, gestores e fiscais de contratos.<br data-start=\"1318\" data-end=\"1321\"><strong data-start=\"1321\" data-end=\"1335\">Aplica\u00e7\u00e3o:<\/strong> procedimentos adotados a partir de 1\u00ba de agosto de 2026.<\/p>\n<p data-start=\"1394\" data-end=\"1449\"><a href=\"http:\/\/www2.unifap.br\/defin\/files\/2026\/08\/memorando-circular-26-2026-defin.pdf\" target=\"_blank\" rel=\"noopener\"><strong>Acessar o Memorando Circular n\u00ba 26\/2026-DEFIN \u2013 PDF<\/strong><\/a><\/p>\n<p data-start=\"1394\" data-end=\"1449\">&nbsp;<\/p>\n<h3 data-start=\"1451\" data-end=\"1491\"><strong>Memorando Circular n\u00ba 11\/2026-DEFIN<\/strong><\/h3>\n<p data-start=\"1493\" data-end=\"1743\"><strong data-start=\"1493\" data-end=\"1502\">Data:<\/strong> 16 de mar\u00e7o de 2026<br data-start=\"1522\" data-end=\"1525\"><strong data-start=\"1525\" data-end=\"1537\">Assunto:<\/strong> Obrigatoriedade de presta\u00e7\u00e3o de contas de viagem anterior para solicita\u00e7\u00e3o de nova concess\u00e3o de di\u00e1rias e passagens.<br data-start=\"1654\" data-end=\"1657\"><strong data-start=\"1657\" data-end=\"1674\">P\u00fablico-alvo:<\/strong> servidores, gestores, solicitantes e proponentes de viagens no SCDP.<\/p>\n<p data-start=\"1745\" data-end=\"1800\"><a href=\"http:\/\/www2.unifap.br\/defin\/files\/2026\/08\/memorando-circular-11-2026-defin.pdf\" target=\"_blank\" rel=\"noopener\"><strong>Acessar o Memorando Circular n\u00ba 11\/2026-DEFIN \u2013 PDF<\/strong><\/a><\/p>\n<p data-start=\"1745\" data-end=\"1800\">&nbsp;<\/p>\n<h3 data-start=\"1802\" data-end=\"1841\"><strong>Memorando Circular n\u00ba 5\/2026-DEFIN<\/strong><\/h3>\n<p data-start=\"1843\" data-end=\"2078\"><strong data-start=\"1843\" data-end=\"1852\">Data:<\/strong> 20 de fevereiro de 2026<br data-start=\"1876\" data-end=\"1879\"><strong data-start=\"1879\" data-end=\"1891\">Assunto:<\/strong> Mudan\u00e7a no acesso para emiss\u00e3o de GRU Simples e utiliza\u00e7\u00e3o do PagTesouro.<br data-start=\"1965\" data-end=\"1968\"><strong data-start=\"1968\" data-end=\"1985\">P\u00fablico-alvo:<\/strong> unidades acad\u00eamicas e administrativas, gestores e usu\u00e1rios respons\u00e1veis pela emiss\u00e3o de GRU.<\/p>\n<p data-start=\"2080\" data-end=\"2134\"><a href=\"http:\/\/www2.unifap.br\/defin\/files\/2026\/08\/memorando-circular-05-2026-defin.pdf\" target=\"_blank\" rel=\"noopener\"><strong>Acessar o Memorando Circular n\u00ba 5\/2026-DEFIN \u2013 PDF<\/strong><\/a><\/p>\n<p data-start=\"2080\" data-end=\"2134\">&nbsp;<\/p>\n<h3 data-start=\"2136\" data-end=\"2175\"><strong>Memorando Circular n\u00ba 4\/2026-DEFIN<\/strong><\/h3>\n<p data-start=\"2177\" data-end=\"2429\"><strong data-start=\"2177\" data-end=\"2186\">Data:<\/strong> 19 de fevereiro de 2026<br data-start=\"2210\" data-end=\"2213\"><strong data-start=\"2213\" data-end=\"2225\">Assunto:<\/strong> Orienta\u00e7\u00f5es e requisitos legais para instru\u00e7\u00e3o das solicita\u00e7\u00f5es de di\u00e1rias e passagens no SCDP.<br data-start=\"2321\" data-end=\"2324\"><strong data-start=\"2324\" data-end=\"2341\">P\u00fablico-alvo:<\/strong> unidades acad\u00eamicas e administrativas, gestores, solicitantes e proponentes de viagens.<\/p>\n<p data-start=\"2431\" data-end=\"2485\"><strong><a href=\"http:\/\/www2.unifap.br\/defin\/files\/2026\/08\/memorando-circular-04-2026-defin.pdf\" target=\"_blank\" rel=\"noopener\">Acessar o Memorando Circular n\u00ba 4\/2026-DEFIN \u2013 PDF<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Apresenta\u00e7\u00e3o Esta p\u00e1gina re\u00fane os Memorandos Circulares expedidos pelo Departamento de Finan\u00e7as \u2013 DEFIN com orienta\u00e7\u00f5es, atualiza\u00e7\u00f5es de procedimentos e informa\u00e7\u00f5es de interesse das unidades acad\u00eamicas e administrativas da Universidade Federal do Amap\u00e1. Os documentos est\u00e3o organizados por exerc\u00edcio e&hellip; <\/p>\n<p><a href=\"https:\/\/www2.unifap.br\/defin\/orientacoes-e-normativos\/memorandos-circulares\/\" class=\"readmore-button\">Continue Reading<\/a><\/p>\n","protected":false},"author":3852,"featured_media":0,"parent":616,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"page-template-full.php","meta":{"inline_featured_image":false,"ngg_post_thumbnail":0,"footnotes":""},"class_list":["post-603","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www2.unifap.br\/defin\/wp-json\/wp\/v2\/pages\/603","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www2.unifap.br\/defin\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www2.unifap.br\/defin\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www2.unifap.br\/defin\/wp-json\/wp\/v2\/users\/3852"}],"replies":[{"embeddable":true,"href":"https:\/\/www2.unifap.br\/defin\/wp-json\/wp\/v2\/comments?post=603"}],"version-history":[{"count":2,"href":"https:\/\/www2.unifap.br\/defin\/wp-json\/wp\/v2\/pages\/603\/revisions"}],"predecessor-version":[{"id":623,"href":"https:\/\/www2.unifap.br\/defin\/wp-json\/wp\/v2\/pages\/603\/revisions\/623"}],"up":[{"embeddable":true,"href":"https:\/\/www2.unifap.br\/defin\/wp-json\/wp\/v2\/pages\/616"}],"wp:attachment":[{"href":"https:\/\/www2.unifap.br\/defin\/wp-json\/wp\/v2\/media?parent=603"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}