{"id":162,"date":"2022-01-04T19:17:50","date_gmt":"2022-01-04T19:17:50","guid":{"rendered":"https:\/\/informacaoevalor.com\/?p=162"},"modified":"2023-01-22T14:49:16","modified_gmt":"2023-01-22T14:49:16","slug":"ipva-descontos-valores-e-calendario","status":"publish","type":"post","link":"https:\/\/informacaoevalor.com\/ms\/ipva-descontos-valores-e-calendario\/","title":{"rendered":"IPVA 2023: diskaun, jumlah dan jadual pembayaran"},"content":{"rendered":"<!--fbpixel--><!--fbpixel--><div class=\"mx-5 sm:mx-0 prose leading-relaxed text-lg mb-5 text-left wp-paragraph\">\n<p>IPVA (Cukai ke atas Pemilikan Kenderaan Bermotor) ialah cukai yang ditubuhkan pada tahun 1986 dan dikenakan di semua negeri persekutuan, serta Daerah Persekutuan.<\/p>\n<\/div><div class=\"mx-5 sm:mx-0 prose leading-relaxed text-lg mb-5 text-left wp-paragraph\">\n<p>20% daripada cukai yang dikutip diperuntukkan kepada Fundeb (Dana Penyelenggaraan dan Pembangunan Pendidikan Asas).<\/p>\n<\/div><div class=\"wp-block-lazyblock-credit-card lazyblock-credit-card-Z1UMkjp\"><section class=\"credit-card mx-5 sm:mx-0 text-gray-600 body-font  my-10 border-gray-200 border-b border-l border-r sm:border-0\">\n  <div class=\"h-1 bg-gray-200 rounded overflow-hidden\">\n    <div class=\"w-24 h-full\"><\/div>\n  <\/div>\n  <div class=\"container px-5 sm:px-0 py-6 mx-auto\" data-anchor-target=\"lazyBlock\">\n    <div class=\"flex flex-wrap mx-auto\">\n      <a class=\"lg:w-2\/5 w-full lg:pl-6 mt-6 lg:mt-0\" href=\"https:\/\/veiculos.fipe.org.br\" data-analytics-label=\"creditCardImage\" data-action=\"analytics#trackCTA\" >\n        <img class=\"w-full h-64 object-cover object-center rounded\" loading=\"lazy\" alt=\"card\" style=\"height: 190px;\" src=\"https:\/\/informacaoevalor.com\/wp-content\/uploads\/2023\/01\/t30_9T4H4EOw2_l.jpg\">\n      <\/a>\n      <div class=\"lg:w-3\/5 w-full lg:pl-6 mt-6 lg:mt-0\">\n        <h2 class=\"text-sm title-font text-gray-500 tracking-widest uppercase\">\n          Percuma        <\/h2>\n        <h1 class=\"text-gray-900 text-3xl title-font font-medium mb-1\">\n          Rujuk Jadual FIPE        <\/h1>\n        <div class=\"flex mb-4 justify-center sm:justify-start\">\n          \n                      <span class=\"inline-block py-1 px-2 rounded text-xs font-medium tracking-widest uppercase mr-2\">\n              Konsultasi Dalam Talian            <\/span>\n                    \n        <\/div>\n        <p class=\"leading-relaxed\">\n          Ketahui harga senarai semasa kereta anda sekarang.        <\/p>\n        <div class=\"flex mt-6 items-center pb-5 border-b-2 border-gray-100 mb-5\">\n          \n        <\/div>\n        <div class=\"flex\">\n          <a data-km2-rewarded=\"true\" style=\"font-size: 13px;\" class=\"hidden animate-fade-in flex m-auto sm:mr-0 sm:ml-auto\" rel=\"sponsored\" href=\"https:\/\/veiculos.fipe.org.br\" data-analytics-label=\"creditCardButton\" data-action=\"analytics#trackCTA\"  >\n            <button class=\"uppercase flex m-auto sm:mr-0 sm:ml-auto border-0 py-2 px-4 focus:outline-none rounded  disabled:opacity-50\">\n              SEMAK SEKARANG            <\/button>\n          <\/a>\n          <a data-km2-rewarded=\"false\" style=\"font-size: 15px;\" class=\"flex m-auto sm:mr-0 sm:ml-auto\" rel=\"sponsored\" href=\"https:\/\/veiculos.fipe.org.br\" data-analytics-label=\"creditCardButton\" data-action=\"analytics#trackCTA\"  >\n            <button id=\"offer-first\" class=\"flex m-auto sm:mr-0 sm:ml-auto border-0 py-2 px-6 focus:outline-none rounded  disabled:opacity-50\">\n              SEMAK SEKARANG            <\/button>\n          <\/a>\n        <\/div>\n        <p class=\"text-xs text-gray-500 mt-3 text-center sm:text-right\">\n          Anda akan dialihkan ke laman web lain        <\/p>\n      <\/div>\n    <\/div>\n  <\/div>\n\n    <script type=\"module\"> function waitFor(conditionFunction) { const poll = resolve => { if(conditionFunction()) resolve(); else setTimeout(_ => poll(resolve), 400); }; return new Promise(poll); } import { Application, Controller } from \"\/wp-content\/themes\/twentytwentyone\/assets\/js\/stimulus.min.js\"; let Stimulus = Application.start(); Stimulus.register(\"anchor\", class extends Controller { static get targets() { return [ \"lazyBlock\", \"lazyBlockAnchor\" ]; } initialize() { this.active = false; this.passed = false; this.closed = false; this.anchorViews = 0; this.boundOnShowAnchor = this.onShowAnchor.bind(this); window.anchorReady = window.anchorReady || false; waitFor(_ => (window.scrollY > this.getHeightBlock() && !this.active)) .then(_ => { !window.anchorReady? this.visible() : ''; window.anchorReady = true; }); if (document.getElementById('landing')) { setTimeout(() => { !window.anchorReady ? this.visible() : ''; window.anchorReady = true; }, 1 * 30000); }; } connect() { this.onShowAnchor(); document.addEventListener(\"scroll\", this.boundOnShowAnchor); } disconnect() { document.removeEventListener(\"scroll\", this.boundOnShowAnchor); } visible() { if (document.getElementById('av-offerwall__wrapper')) { setTimeout(() => this.visible(), 20000); return; } if (document.getElementById('av-fixed__bottomWrapper') && document.getElementById('av-fixed__bottomWrapper').style.display !== 'none' && document.getElementById('av-fixed__bottomWrapper').getBoundingClientRect().height > 100) { setTimeout(() => this.visible(), 1000); return; } if (document.getElementById('av-fixed__bottomWrapper') && document.getElementById('av-fixed__bottomWrapper').style.display !== 'none' && document.getElementById('av-fixed__bottomWrapper').getBoundingClientRect().height > 10) { this.getAnchorElement().style.marginBottom = '60px'; } if (document.querySelector('[data-anchor-shown=\"true\"]') && document.querySelector('[data-anchor-shown=\"true\"]').style.bottom === '0px') { setTimeout(() => this.visible(), 1000); return; } if (!window.km2AnchorReady) { this.active = true; \/*this.getAnchorElement().style.animation = \"none\"; this.getAnchorElement().classList.remove('animate-show-down');*\/ \/*this.getAnchorElement().classList.add('animate-show-up');*\/ \/*setTimeout(() => {*\/ \/*this.getAnchorElement().style.animation = \"\";*\/ this.getAnchorElement().classList.add('animate-show-up'); this.getAnchorElement().classList.remove('hidden'); this.setAnchorViews(this.anchorViews+1); setTimeout(() => this.closeAnchor(), 20000); waitFor(_ => (document.getElementById('av-fixed__bottomWrapper') && document.getElementById('av-fixed__bottomWrapper').style.display !== 'none' && document.getElementById('av-fixed__bottomWrapper').getBoundingClientRect().height > 10 && this.getAnchorElement().style.marginBottom !== '60px')) .then(_ => { this.closeAnchor(); }); this.active = false; \/*}, 10);*\/ } } invisible() { this.active = true; this.getAnchorElement().style.animation = \"none\"; this.getAnchorElement().classList.remove('animate-show-up'); this.getAnchorElement().classList.add('animate-show-down'); setTimeout(() => { this.getAnchorElement().style.animation = \"\"; setTimeout(() => { this.getAnchorElement().classList.add('hidden'); this.active = false; }, 800); }, 10); } onShowAnchor() { let anchorReady = false;  \/*if (!this.active && !anchorReady) { if (this.getAnchorViews() <= 3) { if (window.scrollY > this.getHeightBlock()) { if (!this.passed && !this.closed) { this.visible(); this.passed = true; } } else { if (this.passed) { this.invisible(); this.passed = false; } } } else { if (!this.getAnchorElement().classList.contains('close')) { this.getAnchorElement().classList.add('close'); if (window.scrollY < this.getHeightBlock()) { this.invisible(); } } } }*\/ } closeAnchor() { if (this.closed) return; this.invisible(); this.getAnchorElement().classList.add('close'); this.closed = true; } getAnchorElement() { return this.lazyBlockAnchorTargets[0]; } getAnchorViews() { this.anchorViews = parseInt(sessionStorage.getItem(\"anchorViews\")) >= 1 ? parseInt(sessionStorage.getItem(\"anchorViews\")) : 0; return this.anchorViews; } setAnchorViews(views) { sessionStorage.setItem(\"anchorViews\", views); } getHeightBlock() { return this.lazyBlockTarget.offsetTop + this.lazyBlockTarget.offsetHeight - 110; } }) <\/script>  <div data-anchor-target=\"lazyBlockAnchor\" class=\"fixed w-full sm:w-96 px-3 py-2 bottom-0 left-0 hidden\" style=\"z-index: 999999;\" name=\"lazyBlockAnchor\">\n    <div class=\"grid justify-items-stretch\">        \n              <div class=\"relative justify-self-end top-4 -right-2\">\n          <button data-no-translation class=\"bg-white text-md font-medium text-center rounded-full h-7 w-7 border-2\" data-analytics-label=\"anchorCloseAnchor\" data-action=\"anchor#closeAnchor\" style=\"z-index: 999999;\">\n            X\n          <\/button>\n        <\/div>\n        <div class=\"justify-self-auto flex flex-col h-32 bg-white border-solid border-2 shadow-md rounded-md\">\n          <div class=\"flex my-0 h-full\">\n            <div class=\"w-2\/5 p-1 ml-2 mt-2 w-full\">\n              <a href=\"https:\/\/veiculos.fipe.org.br\" rel=\"sponsored\" data-analytics-label=\"anchorImage\" data-action=\"analytics#trackCTA\">          \n                <img loading=\"lazy\" alt=\"card\" class=\"w-full object-cover h-24 object-center rounded justify-self-auto border-2 border-gray-100\" src=\"https:\/\/informacaoevalor.com\/wp-content\/uploads\/2023\/01\/t30_9T4H4EOw2_l.jpg\">          \n              <\/a>\n            <\/div>\n            <div class=\"w-3\/5 my-2\">\n              <p class=\"px-4 text-center text-xs h-1\/2\">\n                Ketahui harga senarai terkini kereta anda sekarang.              <\/p>\n              <a href=\"https:\/\/veiculos.fipe.org.br\" rel=\"sponsored\" data-analytics-label=\"anchorButton\" data-action=\"analytics#trackCTA\" >\n                <button class=\"flex w-5\/6 m-auto mt-2 border-0 py-1 px-3 focus:outline-none rounded\">                \n                  <p class=\"text-center w-full\" style=\"font-size: 0.67rem;\">\n                    SEMAK SEKARANG                  <\/p>\n                <\/button>\n              <\/a>\n              <p class=\"text-gray-500 text-center mt-1\" style=\"font-size: 0.50rem;\">\n                Anda akan dialihkan ke laman web lain              <\/p>\n            <\/div>\n          <\/div>\n        <\/div>\n          <\/div>\n  <\/div>\n<\/section><\/div><div class=\"mx-5 sm:mx-0 prose leading-relaxed text-lg mb-5 text-left wp-paragraph\">\n<p>Baki jumlah diagihkan sama rata antara perbandaran dan negeri tempat kenderaan itu didaftarkan.<\/p>\n<\/div><div class=\"mx-5 sm:mx-0 prose leading-relaxed text-lg mb-5 text-left wp-paragraph\">\n<p>Perlu diingatkan bahawa IPVA (Cukai Harta Kenderaan) merupakan cukai mandatori dan kegagalan untuk membayarnya boleh mengakibatkan beberapa siri penalti fiskal dan pentadbiran ke atas pemilik kenderaan.<\/p>\n<\/div><!--advertisement--><div class=\"mx-5 sm:mx-0 sm:text-3xl text-2xl font-medium title-font mb-4 text-gray-900 text-left\">\n<h2 id=\"h-como-saber-o-valor-do-ipva-do-meu-carro\">Bagaimanakah saya boleh mengetahui jumlah IPVA (cukai harta kenderaan) untuk kereta saya?<\/h2>\n<\/div><!--image--><div class=\"px-5 sm:px-0 sm:w-[800px] sm:ml-[50%] sm:-translate-x-2\/4 rounded-lg overflow-hidden mb-5 text-center\">\n<figure class=\"wp-block-image aligncenter size-large\"><img loading=\"lazy\" src=\"https:\/\/informacaoevalor.com\/wp-content\/uploads\/2022\/08\/11-1.jpg\" alt=\"\"\/><\/figure>\n<\/div><!--image--><div class=\"mx-5 sm:mx-0 prose leading-relaxed text-lg mb-5 text-left wp-paragraph\">\n<p>Adalah penting untuk mengetahui bahawa jumlah IPVA (Cukai Harta Kenderaan) ditentukan oleh nilai kenderaan, berbeza-beza mengikut tahun pembuatan, buatan dan model.<\/p>\n<\/div><div class=\"mx-5 sm:mx-0 prose leading-relaxed text-lg mb-5 text-left wp-paragraph\">\n<p>Nilai tersebut diukur oleh Institut Penyelidikan Ekonomi Yayasan, mengikut jadual yang dikenali sebagai Jadual Fipe (https:\/\/veiculos.fipe.org.br).<\/p>\n<\/div><div class=\"mx-5 sm:mx-0 prose leading-relaxed text-lg mb-5 text-left wp-paragraph\">\n<p>Di bawah ini anda boleh mendapatkan panduan langkah demi langkah yang lengkap untuk menyemak nilai kenderaan anda menggunakan Jadual Fipe dan kemudian mengira IPVA (Cukai Harta Kenderaan) anda.<\/p>\n<\/div><!--image--><div class=\"px-5 sm:px-0 sm:w-[800px] sm:ml-[50%] sm:-translate-x-2\/4 rounded-lg overflow-hidden mb-5 text-center\">\n<figure class=\"wp-block-image aligncenter size-large  w-full object-cover object-center border mx-auto wp-image-178 size-full\"><img loading=\"lazy\" src=\"https:\/\/informacaoevalor.com\/wp-content\/uploads\/2022\/08\/5-e16415704176981.jpg\" alt=\"\"\/><figcaption class=\"mt-5 text-xs text-center border-b pb-4\" >Skrin pemilihan jenis kenderaan \u2013 Jadual Fipe.<\/figcaption><\/figure>\n<\/div><!--image--><!--image--><div class=\"px-5 sm:px-0 sm:w-[800px] sm:ml-[50%] sm:-translate-x-2\/4 rounded-lg overflow-hidden mb-5 text-center\">\n<figure class=\"wp-block-image aligncenter size-large  w-full object-cover object-center border mx-auto wp-image-469 size-full\"><img loading=\"lazy\" src=\"https:\/\/informacaoevalor.com\/wp-content\/uploads\/2022\/08\/Sem-Titulo-11.jpg\" alt=\"\"\/><figcaption class=\"mt-5 text-xs text-center border-b pb-4\" >Skrin untuk memilih jenama, model dan tahun kenderaan \u2013 Jadual Fipe.<\/figcaption><\/figure>\n<\/div><!--image--><!--image--><div class=\"px-5 sm:px-0 sm:w-[800px] sm:ml-[50%] sm:-translate-x-2\/4 rounded-lg overflow-hidden mb-5 text-center\">\n<figure class=\"wp-block-image aligncenter size-large  w-full object-cover object-center border mx-auto wp-image-470 size-full\"><img loading=\"lazy\" src=\"https:\/\/informacaoevalor.com\/wp-content\/uploads\/2022\/08\/Sem-Titulo-121.jpg\" alt=\"\"\/><figcaption class=\"mt-5 text-xs text-center border-b pb-4\" >Skrin ringkasan yang menunjukkan data kenderaan dan harga purata \u2013 Jadual Fipe.<\/figcaption><\/figure>\n<\/div><!--image--><div class=\"mx-5 sm:mx-0 prose leading-relaxed text-lg mb-5 text-left wp-paragraph\">\n<p>Setiap negeri mempunyai kadar cukai tersendiri, yang dikenakan pada nilai kenderaan untuk menjana jumlah IPVA (Cukai Harta Kenderaan) sebenar. Kadar ini boleh berbeza-beza dari 2% hingga 4%.<\/p>\n<\/div><div class=\"mx-5 sm:mx-0 prose leading-relaxed text-lg mb-5 text-left wp-paragraph\">\n<p>Perlu diingatkan bahawa selain IPVA (Cukai Harta Kenderaan), pembayar cukai mesti membayar yuran pelesenan, yang dikutip oleh DETRAN (Jabatan Kenderaan Bermotor) negeri, serta DPVAT (Insurans Mandatori untuk Kecederaan Diri yang Disebabkan oleh Kenderaan).<\/p>\n<\/div><!--advertisement--><div class=\"mx-5 sm:mx-0 sm:text-3xl text-2xl font-medium title-font mb-4 text-gray-900 text-left\">\n<h2 id=\"h-descontos-e-calendario-de-pagamento\">Diskaun dan jadual pembayaran<\/h2>\n<\/div><!--image--><div class=\"px-5 sm:px-0 sm:w-[800px] sm:ml-[50%] sm:-translate-x-2\/4 rounded-lg overflow-hidden mb-5 text-center\">\n<figure class=\"wp-block-image aligncenter size-large  w-full object-cover object-center border mx-auto wp-image-177 size-full\"><img loading=\"lazy\" src=\"https:\/\/informacaoevalor.com\/wp-content\/uploads\/2022\/08\/2-11.jpg\" alt=\"\"\/><figcaption class=\"mt-5 text-xs text-center border-b pb-4\" >Jadual pembayaran IPVA (Cukai Harta Kenderaan) 2023 berbeza mengikut negeri.<\/figcaption><\/figure>\n<\/div><!--image--><div class=\"mx-5 sm:mx-0 prose leading-relaxed text-lg mb-5 text-left wp-paragraph\">\n<p>Sama seperti jumlahnya, tarikh pembayaran untuk IPVA (Cukai Harta Kenderaan) akan berbeza-beza bergantung pada negeri, dengan setiap negeri mempunyai jadualnya sendiri.<\/p>\n<\/div><div class=\"mx-5 sm:mx-0 prose leading-relaxed text-lg mb-5 text-left wp-paragraph\">\n<p>Tarikh-tarikh tersebut adalah progresif mengikut digit terakhir plat lesen (dari 1 hingga 0), dan merangkumi pembayaran ansuran sehingga 5 ansuran, serta pembayaran penuh, yang mana diskaun biasanya diberikan kepada pembayar cukai.<\/p>\n<\/div><div class=\"mx-5 sm:mx-0 prose leading-relaxed text-lg mb-5 text-left wp-paragraph\">\n<p><strong>Diskaun purata adalah 3%, tetapi sesetengah negeri mungkin menawarkan diskaun yang lebih tinggi, sehingga mencecah 9% daripada jumlah cukai.<\/strong><\/p>\n<\/div><div class=\"mx-5 sm:mx-0 prose leading-relaxed text-lg mb-5 text-left wp-paragraph\">\n<p>Adalah penting bagi setiap pembayar cukai untuk menyemak jadual cukai bagi negeri mereka bagi mengelakkan pembayaran lewat yang boleh menjana faedah dan penalti, yang akhirnya meningkatkan lagi jumlah cukai.<\/p>\n<\/div><div class=\"mx-5 sm:mx-0 prose leading-relaxed text-lg mb-5 text-left wp-paragraph\">\n<p>Selepas mempertimbangkan semua maklumat ini, semak bajet anda dan lihat pilihan mana yang paling sesuai untuk anda.<\/p>\n<\/div><!--advertisement--><div class=\"mx-5 sm:mx-0 sm:text-3xl text-2xl font-medium title-font mb-4 text-gray-900 text-left\">\n<h2 id=\"h-o-que-e-o-ipva\">Apakah IPVA?<\/h2>\n<\/div><div class=\"mx-5 sm:mx-0 prose leading-relaxed text-lg mb-5 text-left wp-paragraph\">\n<p>IPVA (Cukai ke atas Pemilikan Kenderaan Bermotor) ialah cukai yang ditubuhkan pada tahun 1986 dan dikenakan di semua negeri persekutuan, serta Daerah Persekutuan.<\/p>\n<\/div><div class=\"mx-5 sm:mx-0 prose leading-relaxed text-lg mb-5 text-left wp-paragraph\">\n<p>Ia merupakan cukai Brazil yang terpakai secara eksklusif kepada pemilikan kenderaan, bukan kepada bot atau pesawat.<\/p>\n<\/div><div class=\"mx-5 sm:mx-0 prose leading-relaxed text-lg mb-5 text-left wp-paragraph\">\n<p>Ia merupakan cukai negeri, yang bermaksud hanya negeri dan Daerah Persekutuan sahaja yang mempunyai kuasa untuk menetapkannya, menurut Perkara 155, III Perlembagaan Persekutuan.<\/p>\n<\/div><div class=\"mx-5 sm:mx-0 prose leading-relaxed text-lg mb-5 text-left wp-paragraph\">\n<p>Kadar cukai rujukan ditentukan oleh setiap kerajaan negeri, berdasarkan kriterianya sendiri. Asas cukai ialah nilai pasaran kenderaan, yang ditetapkan oleh negeri yang mengutip cukai.<\/p>\n<\/div><div class=\"mx-5 sm:mx-0 prose leading-relaxed text-lg mb-5 text-left wp-paragraph\">\n<p>Pada tahun 2017, negeri-negeri yang mengenakan kadar tertinggi ialah S\u00e3o Paulo, Rio de Janeiro dan Minas Gerais, dengan 4% pada nilai pasaran kenderaan, manakala negeri-negeri lain mempunyai kadar yang berbeza-beza antara 1% dan 3%.<\/p>\n<\/div><div class=\"mx-5 sm:mx-0 prose leading-relaxed text-lg mb-5 text-left wp-paragraph\">\n<p>20% daripada cukai yang dikutip diperuntukkan kepada Fundeb (Dana Penyelenggaraan dan Pembangunan Pendidikan Asas).<\/p>\n<\/div><div class=\"mx-5 sm:mx-0 prose leading-relaxed text-lg mb-5 text-left wp-paragraph\">\n<p>Baki jumlah diagihkan sama rata antara perbandaran dan negeri tempat kenderaan itu didaftarkan.<\/p>\n<\/div><div class=\"mx-5 sm:mx-0 prose leading-relaxed text-lg mb-5 text-left wp-paragraph\">\n<p>Perlu diingatkan bahawa IPVA (Cukai Harta Kenderaan) merupakan cukai mandatori dan kegagalan untuk membayarnya boleh mengakibatkan beberapa siri penalti fiskal dan pentadbiran ke atas pemilik kenderaan.<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Selepas kegembiraan cuti akhir tahun, jadual pembayaran cukai baharu tiba, seperti IPVA (Cukai Harta Kenderaan), sebagai contoh. Lihat artikel di bawah dan terus dapatkan maklumat tentang semua butirannya.<\/p>","protected":false},"author":18,"featured_media":2553,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[4],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v18.7 (Yoast SEO v19.1) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>IPVA 2023: descontos, valores e calend\u00e1rio de pagamento - Informa\u00e7\u00e3o &amp; Valor<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/informacaoevalor.com\/ms\/ipva-descontos-valores-e-calendario\/\" \/>\n<meta property=\"og:locale\" content=\"ms_MY\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"IPVA 2023: descontos, valores e calend\u00e1rio de pagamento\" \/>\n<meta property=\"og:description\" content=\"Ap\u00f3s a alegria das festas de fim de ano, chegam os novos calend\u00e1rios de pagamentos de impostos, como o do IPVA, por exemplo. 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