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  <!-- Páginas principais -->
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  <url><loc>https://contabiljk.com.br/artigos/</loc><lastmod>2026-06-10</lastmod><changefreq>weekly</changefreq><priority>0.9</priority></url>
  <url><loc>https://contabiljk.com.br/faq/</loc><lastmod>2026-06-10</lastmod><changefreq>weekly</changefreq><priority>0.9</priority></url>
  <url><loc>https://contabiljk.com.br/calculadoras/</loc><lastmod>2026-06-10</lastmod><changefreq>monthly</changefreq><priority>0.8</priority></url>
  <url><loc>https://contabiljk.com.br/glossario/</loc><lastmod>2026-06-10</lastmod><changefreq>monthly</changefreq><priority>0.8</priority></url>
  <url><loc>https://contabiljk.com.br/calendario-fiscal/</loc><lastmod>2026-06-10</lastmod><changefreq>monthly</changefreq><priority>0.8</priority></url>
  <url><loc>https://contabiljk.com.br/modelos/</loc><lastmod>2026-06-10</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>

  <!-- FAQs -->
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  <url><loc>https://contabiljk.com.br/faq/lucro-real</loc><lastmod>2026-06-10</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://contabiljk.com.br/faq/lucro-presumido</loc><lastmod>2026-06-10</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://contabiljk.com.br/faq/departamento-pessoal</loc><lastmod>2026-06-10</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://contabiljk.com.br/faq/nfe-documentos-fiscais</loc><lastmod>2026-06-10</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>

  <!-- Calculadoras -->
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  <url><loc>https://contabiljk.com.br/calculadoras/fator-r</loc><lastmod>2026-06-10</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://contabiljk.com.br/calculadoras/irpj-lucro-presumido</loc><lastmod>2026-06-10</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://contabiljk.com.br/calculadoras/rescisao-clt</loc><lastmod>2026-06-10</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://contabiljk.com.br/calculadoras/simulador-regimes</loc><lastmod>2026-06-10</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://contabiljk.com.br/calculadoras/cbs-ibs-operacao</loc><lastmod>2026-06-10</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://contabiljk.com.br/calculadoras/inss-irrf-folha</loc><lastmod>2026-06-10</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://contabiljk.com.br/calculadoras/multa-juros-debito-fiscal</loc><lastmod>2026-06-10</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>

  <!-- Procedimentos -->
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  <url><loc>https://contabiljk.com.br/procedimentos/devolver-mercadoria</loc><lastmod>2026-06-10</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://contabiljk.com.br/procedimentos/certidoes-negativas</loc><lastmod>2026-06-10</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://contabiljk.com.br/procedimentos/abrir-empresa-cuiaba</loc><lastmod>2026-06-10</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://contabiljk.com.br/procedimentos/checklist-simples-nacional</loc><lastmod>2026-06-10</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://contabiljk.com.br/procedimentos/checklist-lucro-presumido</loc><lastmod>2026-06-10</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://contabiljk.com.br/procedimentos/checklist-lucro-real</loc><lastmod>2026-06-10</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://contabiljk.com.br/procedimentos/checklist-departamento-pessoal</loc><lastmod>2026-06-10</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>

  <!-- Modelos -->
  <url><loc>https://contabiljk.com.br/modelos/contrato-social-ltda</loc><lastmod>2026-06-10</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://contabiljk.com.br/modelos/procuracao-tributaria</loc><lastmod>2026-06-10</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://contabiljk.com.br/modelos/distrato-social</loc><lastmod>2026-06-10</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>

  <!-- Artigos — Reforma Tributária -->
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  <url><loc>https://contabiljk.com.br/artigos/cbs-ibs-sua-empresa</loc><lastmod>2026-06-10</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://contabiljk.com.br/artigos/reforma-split-payment</loc><lastmod>2026-06-10</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://contabiljk.com.br/artigos/reforma-cbs-ibs-creditos</loc><lastmod>2026-06-10</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://contabiljk.com.br/artigos/reforma-nfe-documentos-fiscais</loc><lastmod>2026-06-10</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://contabiljk.com.br/artigos/cbs-ibs-industria-cadeia-creditos</loc><lastmod>2026-06-10</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://contabiljk.com.br/artigos/reforma-simples-nacional</loc><lastmod>2026-06-10</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://contabiljk.com.br/artigos/reforma-exportacao-credito</loc><lastmod>2026-06-10</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://contabiljk.com.br/artigos/reforma-importacoes-ibs-cbs</loc><lastmod>2026-06-10</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://contabiljk.com.br/artigos/reforma-bens-capital-regimes-incentivo</loc><lastmod>2026-06-10</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://contabiljk.com.br/artigos/reforma-combustiveis-monofasico</loc><lastmod>2026-06-10</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://contabiljk.com.br/artigos/reforma-imposto-seletivo</loc><lastmod>2026-06-10</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://contabiljk.com.br/artigos/reforma-bens-imoveis-regime-especifico</loc><lastmod>2026-06-10</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://contabiljk.com.br/artigos/reforma-locacao-imoveis</loc><lastmod>2026-06-10</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://contabiljk.com.br/artigos/reforma-servicos-fim-iss</loc><lastmod>2026-06-10</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://contabiljk.com.br/artigos/reforma-bares-restaurantes-hotelaria-turismo</loc><lastmod>2026-06-10</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://contabiljk.com.br/artigos/reforma-transportador-autonomo-carga</loc><lastmod>2026-06-10</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://contabiljk.com.br/artigos/reforma-compras-governamentais</loc><lastmod>2026-06-10</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://contabiljk.com.br/artigos/cesta-basica-aliquota-zero-cbs-ibs</loc><lastmod>2026-06-10</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://contabiljk.com.br/artigos/cashback-cbs-devolucao-pessoa-fisica</loc><lastmod>2026-06-10</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://contabiljk.com.br/artigos/nanoempreendedor-reforma-tributaria</loc><lastmod>2026-06-10</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://contabiljk.com.br/artigos/apuracao-assistida-ibs-cbs</loc><lastmod>2026-06-10</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://contabiljk.com.br/artigos/reforma-lancamentos-contabeis</loc><lastmod>2026-06-10</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://contabiljk.com.br/artigos/reforma-impacto-balanco</loc><lastmod>2026-06-10</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://contabiljk.com.br/artigos/reforma-gestao-contador-cliente</loc><lastmod>2026-06-10</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://contabiljk.com.br/artigos/programa-conformidade-tributaria-rfb-cbs</loc><lastmod>2026-06-10</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://contabiljk.com.br/artigos/documento-fiscal-inidoneo-cbs-ibs</loc><lastmod>2026-06-10</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://contabiljk.com.br/artigos/partes-relacionadas-valor-mercado-cbs-ibs</loc><lastmod>2026-06-10</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://contabiljk.com.br/artigos/reforma-adiantamentos-nota-debito-credito</loc><lastmod>2026-06-10</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://contabiljk.com.br/artigos/reforma-juros-multa-clientes</loc><lastmod>2026-06-10</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://contabiljk.com.br/artigos/reforma-verbas-fornecedor</loc><lastmod>2026-06-10</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://contabiljk.com.br/artigos/reforma-devolucao-mercadoria</loc><lastmod>2026-06-10</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://contabiljk.com.br/artigos/irrf-lei-15270-2025</loc><lastmod>2026-06-10</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://contabiljk.com.br/artigos/reforma-perdas-estorno-credito</loc><lastmod>2026-06-10</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://contabiljk.com.br/artigos/reforma-plataformas-digitais-marketplaces</loc><lastmod>2026-06-10</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://contabiljk.com.br/artigos/reforma-produtor-rural</loc><lastmod>2026-06-10</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://contabiljk.com.br/artigos/reforma-reciclagem-logistica-reversa</loc><lastmod>2026-06-10</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://contabiljk.com.br/artigos/reforma-regimes-especiais-setores</loc><lastmod>2026-06-10</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>

  <!-- Artigos — Lucro Real / Presumido -->
  <url><loc>https://contabiljk.com.br/artigos/lucro-real-irpj-apuracao</loc><lastmod>2026-06-10</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://contabiljk.com.br/artigos/csll-lucro-real</loc><lastmod>2026-06-10</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://contabiljk.com.br/artigos/pis-cofins-nao-cumulativos</loc><lastmod>2026-06-10</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://contabiljk.com.br/artigos/lucro-presumido-quando-vale-a-pena</loc><lastmod>2026-06-10</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>

  <!-- Artigos — Simples Nacional -->
  <url><loc>https://contabiljk.com.br/artigos/simples-nacional-2026</loc><lastmod>2026-06-10</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://contabiljk.com.br/artigos/icms-st-mato-grosso</loc><lastmod>2026-06-10</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://contabiljk.com.br/artigos/risco-multiplas-empresas-simples</loc><lastmod>2026-06-10</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>

  <!-- Artigos — INSS / Departamento Pessoal -->
  <url><loc>https://contabiljk.com.br/artigos/inss-verbas-indenizatorias</loc><lastmod>2026-06-10</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://contabiljk.com.br/artigos/inss-dois-empregos-dupla-clt</loc><lastmod>2026-06-10</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>

  <!-- Artigos — Teses Tributárias -->
  <url><loc>https://contabiljk.com.br/artigos/tese-seculo-exclusao-icms-pis-cofins</loc><lastmod>2026-06-10</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://contabiljk.com.br/artigos/tema-1182-stj-irpj-csll-selic</loc><lastmod>2026-06-10</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://contabiljk.com.br/artigos/tema-1416-stj-icms-st-pis-cofins</loc><lastmod>2026-06-10</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://contabiljk.com.br/artigos/stj-tema-1416-icms-irpj-csll</loc><lastmod>2026-06-10</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://contabiljk.com.br/artigos/subvencao-investimento-lei-14789-2023</loc><lastmod>2026-06-10</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://contabiljk.com.br/artigos/transacao-tributaria-individual-pgfn</loc><lastmod>2026-06-10</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://contabiljk.com.br/artigos/transacao-pgfn-adesao-editais</loc><lastmod>2026-06-10</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://contabiljk.com.br/artigos/defesa-auto-infracao-federal</loc><lastmod>2026-06-10</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>

  <!-- Artigos — Setorial -->
  <url><loc>https://contabiljk.com.br/artigos/agronegocio-mt-pis-cofins-funrural</loc><lastmod>2026-06-10</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://contabiljk.com.br/artigos/tributacao-industria-mato-grosso</loc><lastmod>2026-06-10</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://contabiljk.com.br/artigos/tributacao-transportadora</loc><lastmod>2026-06-10</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://contabiljk.com.br/artigos/tributacao-comercio-varejista</loc><lastmod>2026-06-10</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://contabiljk.com.br/artigos/tributacao-servicos-profissionais</loc><lastmod>2026-06-10</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://contabiljk.com.br/artigos/tributacao-ecommerce</loc><lastmod>2026-06-10</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>

  <!-- Artigos — Gestão / Contabilidade -->
  <url><loc>https://contabiljk.com.br/artigos/cmv-metodos-fiscais</loc><lastmod>2026-06-10</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://contabiljk.com.br/artigos/custo-estoque-formacao-preco</loc><lastmod>2026-06-10</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://contabiljk.com.br/artigos/dre-tomada-de-decisoes</loc><lastmod>2026-06-10</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://contabiljk.com.br/artigos/gorjetas-base-calculo-tributos</loc><lastmod>2026-06-10</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>


  <!-- Páginas de suporte -->
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  <url><loc>https://contabiljk.com.br/trilhas/</loc><lastmod>2026-06-10</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://contabiljk.com.br/calculadoras/conversor-regimes</loc><lastmod>2026-06-10</lastmod><changefreq>monthly</changefreq><priority>0.6</priority></url>
  <url><loc>https://contabiljk.com.br/calculadoras/margem-com-tributos</loc><lastmod>2026-06-10</lastmod><changefreq>monthly</changefreq><priority>0.6</priority></url>

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