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Ano: 2025
Banca:
CESPE / CEBRASPE
Órgão:
TCE-MS
Prova:
CESPE / CEBRASPE - 2025 - TCE-MS - Auditor de Controle Externo - Área: Tecnologia da Informação |
Q3701170
Direito Constitucional
Mike nasceu em Nova Jersey (EUA), filho de mãe
estadunidense e pai brasileiro, que, à época, estava a serviço do
Brasil no consulado brasileiro em Nova Iorque. Atualmente,
Mike tem 25 anos de idade e cumpre todas as demais condições
de elegibilidade estabelecidas na Constituição Federal
de 1988 (CF).
Nessa situação hipotética, conforme os direitos fundamentais previstos na CF, Mike
Nessa situação hipotética, conforme os direitos fundamentais previstos na CF, Mike
Ano: 2025
Banca:
CESPE / CEBRASPE
Órgão:
TCE-MS
Prova:
CESPE / CEBRASPE - 2025 - TCE-MS - Auditor de Controle Externo - Área: Tecnologia da Informação |
Q3701169
Direito Constitucional
A respeito dos direitos e das garantias fundamentais, assinale a
opção correta.
Ano: 2025
Banca:
CESPE / CEBRASPE
Órgão:
TCE-MS
Prova:
CESPE / CEBRASPE - 2025 - TCE-MS - Auditor de Controle Externo - Área: Tecnologia da Informação |
Q3701167
Direito Administrativo
No que se refere às entidades que compõem a administração
pública indireta, assinale a opção correta.
Ano: 2025
Banca:
CESPE / CEBRASPE
Órgão:
TCE-MS
Prova:
CESPE / CEBRASPE - 2025 - TCE-MS - Auditor de Controle Externo - Área: Tecnologia da Informação |
Q3701166
Direito Administrativo
Assinale a opção correta a respeito do abuso de poder no
exercício da função administrativa.
Ano: 2025
Banca:
CESPE / CEBRASPE
Órgão:
TCE-MS
Prova:
CESPE / CEBRASPE - 2025 - TCE-MS - Auditor de Controle Externo - Área: Tecnologia da Informação |
Q3701164
Direito Administrativo
Acerca da responsabilidade civil do Estado e de causas
excludentes e atenuantes dessa responsabilidade, assinale a opção
correta.
Ano: 2025
Banca:
CESPE / CEBRASPE
Órgão:
TCE-MS
Prova:
CESPE / CEBRASPE - 2025 - TCE-MS - Auditor de Controle Externo - Área: Tecnologia da Informação |
Q3701163
Inglês
Texto associado
Text CG4A1-II
In the United Kingdom (UK), cyberattacks continue to
have serious consequences for government organisations, public
services and people’s lives, undermining the value for money of
government expenditure in affected services and systems.
The cyber threat to the government is severe and
advancing quickly. In response, the Cabinet Office has published
and started leading work to implement the first cyber strategy for
government.
However, progress is slow and cyber incidents with a
significant impact on government and public services are likely
to happen regularly, not least because of the growing cyber
threat. The government’s cyber resilience levels are lower than it
previously estimated. The resilience of the hundreds of ageing
legacy IT systems that departments still use is likely to be worse.
To avoid serious incidents, build resilience and protect the
value for money of its operations, government must catch up with
the acute cyber threat it faces. The government will continue to
find it difficult to do so until it successfully addresses the longstanding shortage of cyber skills, strengthens accountability for
cyber risk, and better manages the risks posed by legacy IT.
Internet: < nao.org.uk> (adapted).
Based on the linguistic aspects and the meanings of text
CG4A1-II, choose the correct option concerning the excerpt “The
government will continue to find it difficult to do so until it
successfully addresses the long-standing shortage of cyber skills”
(last sentence of the text).
Ano: 2025
Banca:
CESPE / CEBRASPE
Órgão:
TCE-MS
Prova:
CESPE / CEBRASPE - 2025 - TCE-MS - Auditor de Controle Externo - Área: Tecnologia da Informação |
Q3701162
Inglês
Texto associado
Text CG4A1-II
In the United Kingdom (UK), cyberattacks continue to
have serious consequences for government organisations, public
services and people’s lives, undermining the value for money of
government expenditure in affected services and systems.
The cyber threat to the government is severe and
advancing quickly. In response, the Cabinet Office has published
and started leading work to implement the first cyber strategy for
government.
However, progress is slow and cyber incidents with a
significant impact on government and public services are likely
to happen regularly, not least because of the growing cyber
threat. The government’s cyber resilience levels are lower than it
previously estimated. The resilience of the hundreds of ageing
legacy IT systems that departments still use is likely to be worse.
To avoid serious incidents, build resilience and protect the
value for money of its operations, government must catch up with
the acute cyber threat it faces. The government will continue to
find it difficult to do so until it successfully addresses the longstanding shortage of cyber skills, strengthens accountability for
cyber risk, and better manages the risks posed by legacy IT.
Internet: < nao.org.uk> (adapted).
In text CG4A1-II, the phrase “is likely to be” (last sentence of the
third paragraph) expresses
Ano: 2025
Banca:
CESPE / CEBRASPE
Órgão:
TCE-MS
Prova:
CESPE / CEBRASPE - 2025 - TCE-MS - Auditor de Controle Externo - Área: Tecnologia da Informação |
Q3701161
Inglês
Texto associado
Text CG4A1-II
In the United Kingdom (UK), cyberattacks continue to
have serious consequences for government organisations, public
services and people’s lives, undermining the value for money of
government expenditure in affected services and systems.
The cyber threat to the government is severe and
advancing quickly. In response, the Cabinet Office has published
and started leading work to implement the first cyber strategy for
government.
However, progress is slow and cyber incidents with a
significant impact on government and public services are likely
to happen regularly, not least because of the growing cyber
threat. The government’s cyber resilience levels are lower than it
previously estimated. The resilience of the hundreds of ageing
legacy IT systems that departments still use is likely to be worse.
To avoid serious incidents, build resilience and protect the
value for money of its operations, government must catch up with
the acute cyber threat it faces. The government will continue to
find it difficult to do so until it successfully addresses the longstanding shortage of cyber skills, strengthens accountability for
cyber risk, and better manages the risks posed by legacy IT.
Internet: < nao.org.uk> (adapted).
In text CG4A1-II, the word “ageing”, in “ageing legacy IT
systems” (last sentence of the third paragraph), primarily conveys
the idea of the systems becoming increasingly
Ano: 2025
Banca:
CESPE / CEBRASPE
Órgão:
TCE-MS
Prova:
CESPE / CEBRASPE - 2025 - TCE-MS - Auditor de Controle Externo - Área: Tecnologia da Informação |
Q3701160
Inglês
Texto associado
Text CG4A1-II
In the United Kingdom (UK), cyberattacks continue to
have serious consequences for government organisations, public
services and people’s lives, undermining the value for money of
government expenditure in affected services and systems.
The cyber threat to the government is severe and
advancing quickly. In response, the Cabinet Office has published
and started leading work to implement the first cyber strategy for
government.
However, progress is slow and cyber incidents with a
significant impact on government and public services are likely
to happen regularly, not least because of the growing cyber
threat. The government’s cyber resilience levels are lower than it
previously estimated. The resilience of the hundreds of ageing
legacy IT systems that departments still use is likely to be worse.
To avoid serious incidents, build resilience and protect the
value for money of its operations, government must catch up with
the acute cyber threat it faces. The government will continue to
find it difficult to do so until it successfully addresses the longstanding shortage of cyber skills, strengthens accountability for
cyber risk, and better manages the risks posed by legacy IT.
Internet: < nao.org.uk> (adapted).
Based on the information provided in text CG4A1-II, judge the
following items.
I According to the text, cyber incidents are compromising the efficiency of public spending in the UK.
II It can be correctly concluded from the text that the strategy mentioned in the second paragraph was not implemented earlier by the UK government because it believed that its levels of cyber resilience were higher than they actually were.
III The text implies that, in the near future, no significant improvement is foreseen in the UK government’s capacity to protect itself from cyberattacks.
Choose the correct option.
I According to the text, cyber incidents are compromising the efficiency of public spending in the UK.
II It can be correctly concluded from the text that the strategy mentioned in the second paragraph was not implemented earlier by the UK government because it believed that its levels of cyber resilience were higher than they actually were.
III The text implies that, in the near future, no significant improvement is foreseen in the UK government’s capacity to protect itself from cyberattacks.
Choose the correct option.
Ano: 2025
Banca:
CESPE / CEBRASPE
Órgão:
TCE-MS
Prova:
CESPE / CEBRASPE - 2025 - TCE-MS - Auditor de Controle Externo - Área: Tecnologia da Informação |
Q3701159
Inglês
Texto associado
Text CG4A1-II
In the United Kingdom (UK), cyberattacks continue to
have serious consequences for government organisations, public
services and people’s lives, undermining the value for money of
government expenditure in affected services and systems.
The cyber threat to the government is severe and
advancing quickly. In response, the Cabinet Office has published
and started leading work to implement the first cyber strategy for
government.
However, progress is slow and cyber incidents with a
significant impact on government and public services are likely
to happen regularly, not least because of the growing cyber
threat. The government’s cyber resilience levels are lower than it
previously estimated. The resilience of the hundreds of ageing
legacy IT systems that departments still use is likely to be worse.
To avoid serious incidents, build resilience and protect the
value for money of its operations, government must catch up with
the acute cyber threat it faces. The government will continue to
find it difficult to do so until it successfully addresses the longstanding shortage of cyber skills, strengthens accountability for
cyber risk, and better manages the risks posed by legacy IT.
Internet: < nao.org.uk> (adapted).
In addition to being informative, the tone of text CG4A1-II is
predominantly
Ano: 2025
Banca:
CESPE / CEBRASPE
Órgão:
TCE-MS
Prova:
CESPE / CEBRASPE - 2025 - TCE-MS - Auditor de Controle Externo - Área: Tecnologia da Informação |
Q3701158
Inglês
Texto associado
Text CG4A1-I
Artificial intelligence (AI) chatbots have emerged as a
growing resource in educational settings. This expansion has
occurred amid varying acceptance and trust in digital learning
technologies across student populations, with most reporting that
their instructors or schools had not yet provided guidelines for
ethical or responsible AI tool use.
Benefits of AI chatbots in educational settings extend to
both students and educators. These systems can support learning
by providing detailed explanations of concepts through intelligent
tutoring support. Beyond explanations, they can offer immediate
feedback on students’ work, allowing for more rapid
improvement and iterative learning. These systems have
demonstrated their potential to support personalized learning,
adapting to individual student needs. Personalization naturally
fosters higher levels of student engagement, found to be another
benefit of these systems. Studies have also highlighted AI’s
potential to stimulate creativity through idea generation, bridge
language barriers via content translation for multilingual learners,
and democratize education by providing continuous access to
educational support and resources regardless of time or
geographical constraints.
Besides their promise, implementing AI chatbots in
educational settings requires careful consideration of several
risks. For students, academic integrity has been raised as a
primary concern, with studies highlighting the risks of intentional
and unintentional plagiarism. These tools may inadvertently
undermine students’ critical thinking development and academic
agency, potentially fostering an unhealthy overreliance on
automated assistance. The quality of interaction itself presents
additional challenges, as the reduction of peer-to-peer and
student-instructor interactions threatens to eliminate meaningful
learning relationships.
G. Pitts, V. Markus, and S. Motamedi.
Student Perspectives on the Benefits and Risks of AI in Education.
Internet: Internet: <arxiv.org> (adapted).
Based on the information provided in text CG4A1-I and on its
linguistic aspects, judge the following items.
I It is correct to conclude from the first paragraph of the text that some students are open to embracing AI chatbots as an acceptable learning technology, whereas others are more skeptical.
II The text implies, in its last paragraph, that implementing AI chatbots in educational settings may jeopardize the significant communication that occurs among students.
III In the second sentence of the second paragraph, the verb “support” is a synonymous with assist, and the two can be used interchangeably without altering the overall meaning of the sentence.
Choose the correct option.
I It is correct to conclude from the first paragraph of the text that some students are open to embracing AI chatbots as an acceptable learning technology, whereas others are more skeptical.
II The text implies, in its last paragraph, that implementing AI chatbots in educational settings may jeopardize the significant communication that occurs among students.
III In the second sentence of the second paragraph, the verb “support” is a synonymous with assist, and the two can be used interchangeably without altering the overall meaning of the sentence.
Choose the correct option.
Ano: 2025
Banca:
CESPE / CEBRASPE
Órgão:
TCE-MS
Prova:
CESPE / CEBRASPE - 2025 - TCE-MS - Auditor de Controle Externo - Área: Tecnologia da Informação |
Q3701157
Inglês
Texto associado
Text CG4A1-I
Artificial intelligence (AI) chatbots have emerged as a
growing resource in educational settings. This expansion has
occurred amid varying acceptance and trust in digital learning
technologies across student populations, with most reporting that
their instructors or schools had not yet provided guidelines for
ethical or responsible AI tool use.
Benefits of AI chatbots in educational settings extend to
both students and educators. These systems can support learning
by providing detailed explanations of concepts through intelligent
tutoring support. Beyond explanations, they can offer immediate
feedback on students’ work, allowing for more rapid
improvement and iterative learning. These systems have
demonstrated their potential to support personalized learning,
adapting to individual student needs. Personalization naturally
fosters higher levels of student engagement, found to be another
benefit of these systems. Studies have also highlighted AI’s
potential to stimulate creativity through idea generation, bridge
language barriers via content translation for multilingual learners,
and democratize education by providing continuous access to
educational support and resources regardless of time or
geographical constraints.
Besides their promise, implementing AI chatbots in
educational settings requires careful consideration of several
risks. For students, academic integrity has been raised as a
primary concern, with studies highlighting the risks of intentional
and unintentional plagiarism. These tools may inadvertently
undermine students’ critical thinking development and academic
agency, potentially fostering an unhealthy overreliance on
automated assistance. The quality of interaction itself presents
additional challenges, as the reduction of peer-to-peer and
student-instructor interactions threatens to eliminate meaningful
learning relationships.
G. Pitts, V. Markus, and S. Motamedi.
Student Perspectives on the Benefits and Risks of AI in Education.
Internet: Internet: <arxiv.org> (adapted).
Choose the option that presents a sentence in which the word as
has the same semantic meaning and performs the same
grammatical function as in “The quality of interaction itself
presents additional challenges, as the reduction of peer-to-peer
and student-instructor interactions threatens to eliminate
meaningful learning relationships” (last sentence of text
CG4A1-I).
Ano: 2025
Banca:
CESPE / CEBRASPE
Órgão:
TCE-MS
Prova:
CESPE / CEBRASPE - 2025 - TCE-MS - Auditor de Controle Externo - Área: Tecnologia da Informação |
Q3701156
Inglês
Texto associado
Text CG4A1-I
Artificial intelligence (AI) chatbots have emerged as a
growing resource in educational settings. This expansion has
occurred amid varying acceptance and trust in digital learning
technologies across student populations, with most reporting that
their instructors or schools had not yet provided guidelines for
ethical or responsible AI tool use.
Benefits of AI chatbots in educational settings extend to
both students and educators. These systems can support learning
by providing detailed explanations of concepts through intelligent
tutoring support. Beyond explanations, they can offer immediate
feedback on students’ work, allowing for more rapid
improvement and iterative learning. These systems have
demonstrated their potential to support personalized learning,
adapting to individual student needs. Personalization naturally
fosters higher levels of student engagement, found to be another
benefit of these systems. Studies have also highlighted AI’s
potential to stimulate creativity through idea generation, bridge
language barriers via content translation for multilingual learners,
and democratize education by providing continuous access to
educational support and resources regardless of time or
geographical constraints.
Besides their promise, implementing AI chatbots in
educational settings requires careful consideration of several
risks. For students, academic integrity has been raised as a
primary concern, with studies highlighting the risks of intentional
and unintentional plagiarism. These tools may inadvertently
undermine students’ critical thinking development and academic
agency, potentially fostering an unhealthy overreliance on
automated assistance. The quality of interaction itself presents
additional challenges, as the reduction of peer-to-peer and
student-instructor interactions threatens to eliminate meaningful
learning relationships.
G. Pitts, V. Markus, and S. Motamedi.
Student Perspectives on the Benefits and Risks of AI in Education.
Internet: Internet: <arxiv.org> (adapted).
It can be inferred from text CG4A1-I that, by stating that
“personalization naturally fosters higher levels of student
engagement” (fifth sentence of the second paragraph), the authors
believe that personalization
Ano: 2025
Banca:
CESPE / CEBRASPE
Órgão:
TCE-MS
Prova:
CESPE / CEBRASPE - 2025 - TCE-MS - Auditor de Controle Externo - Área: Tecnologia da Informação |
Q3701155
Inglês
Texto associado
Text CG4A1-I
Artificial intelligence (AI) chatbots have emerged as a
growing resource in educational settings. This expansion has
occurred amid varying acceptance and trust in digital learning
technologies across student populations, with most reporting that
their instructors or schools had not yet provided guidelines for
ethical or responsible AI tool use.
Benefits of AI chatbots in educational settings extend to
both students and educators. These systems can support learning
by providing detailed explanations of concepts through intelligent
tutoring support. Beyond explanations, they can offer immediate
feedback on students’ work, allowing for more rapid
improvement and iterative learning. These systems have
demonstrated their potential to support personalized learning,
adapting to individual student needs. Personalization naturally
fosters higher levels of student engagement, found to be another
benefit of these systems. Studies have also highlighted AI’s
potential to stimulate creativity through idea generation, bridge
language barriers via content translation for multilingual learners,
and democratize education by providing continuous access to
educational support and resources regardless of time or
geographical constraints.
Besides their promise, implementing AI chatbots in
educational settings requires careful consideration of several
risks. For students, academic integrity has been raised as a
primary concern, with studies highlighting the risks of intentional
and unintentional plagiarism. These tools may inadvertently
undermine students’ critical thinking development and academic
agency, potentially fostering an unhealthy overreliance on
automated assistance. The quality of interaction itself presents
additional challenges, as the reduction of peer-to-peer and
student-instructor interactions threatens to eliminate meaningful
learning relationships.
G. Pitts, V. Markus, and S. Motamedi.
Student Perspectives on the Benefits and Risks of AI in Education.
Internet: Internet: <arxiv.org> (adapted).
In the sentence “This expansion has occurred amid varying
acceptance and trust in digital learning technologies across
student populations” (first paragraph of text CG4A1-I), the word
“amid” can be correctly replaced, without altering the meanings
of the text, with
Ano: 2025
Banca:
CESPE / CEBRASPE
Órgão:
TCE-MS
Prova:
CESPE / CEBRASPE - 2025 - TCE-MS - Auditor de Controle Externo - Área: Tecnologia da Informação |
Q3701150
Português
Texto associado
Texto CG2A1
A inteligência artificial (IA) está transformando a maneira
como as políticas públicas são formuladas e implementadas em
todo o mundo. A sua capacidade de processar grandes volumes
de dados em alta velocidade e identificar padrões complexos
oferece oportunidades para a melhoria da eficiência e da eficácia
das ações governamentais, desde a otimização de serviços
públicos até a formulação de políticas baseadas em evidências.
Assim, a IA passou a ser considerada uma ferramenta essencial
para os governos enfrentarem diversos desafios contemporâneos,
como as mudanças climáticas e questões de saúde pública e
segurança.
Uma das principais áreas de impacto da IA nas políticas
públicas é a gestão de recursos públicos. As aplicações de IA
podem analisar grandes quantidades de dados financeiros e
operacionais, a fim de identificar ineficiências e desperdícios, e
permitir uma melhor alocação de recursos. Além disso, essas
tecnologias proporcionam a automação de processos
burocráticos, para reduzir custos operacionais e possibilitar que
os servidores públicos atuem em tarefas de maior valor agregado.
O Poder Judiciário é outro setor em que a IA tem um
impacto crescente. As ferramentas são utilizadas para auxiliar
juízes na tomada de decisões, o que reduz o tempo de tramitação
dos processos e melhora a consistência das decisões judiciais.
Contudo, isso leva a questões éticas e legais sobre a transparência
e a imparcialidade dos algoritmos, bem como sobre o papel do
ser humano na tomada de decisões judiciais.
De forma ampla, a administração pública é impactada pela
IA, especialmente no que diz respeito à automação de processos e
à análise de grandes volumes de dados. A análise de dados em
tempo real permite que os gestores públicos tomem decisões mais
informadas e respondam rapidamente a mudanças nas condições
socioeconômicas. Contudo, a adoção da IA no setor público
também exige uma reformulação das práticas regulatórias, para
garantir que os benefícios sejam distribuídos de forma equitativa
e que os riscos sejam adequadamente gerenciados.
Apesar dos diversos benefícios que a IA pode trazer para
as políticas públicas, os desafios associados ao seu uso não
podem ser ignorados. Questões controversas, como a
discriminação algorítmica, a proteção da privacidade e de dados
pessoais, a transparência e a responsabilidade, são fundamentais
para o debate sobre a adoção de IA em políticas públicas.
Internet: <https://revistajuridica.presidencia.gov.br> (com adaptações).
Com base nas ideias do texto CG2A1 relativas às áreas impactadas pela IA, é correto afirmar que
Ano: 2023
Banca:
CESPE / CEBRASPE
Órgão:
TCE-MS
Prova:
CESPE / CEBRASPE - 2023 - TCE-MS - Procurador de Contas Substituto do Ministério Público de Contas |
Q2316060
Contabilidade Pública
Assinale a opção em que é corretamente apresentado o registro
do empenho da despesa feito com um lançamento contábil do
sistema orçamentário para o reconhecimento da variação
patrimonial diminutiva antes da ocorrência da liquidação da
despesa orçamentária.
Ano: 2023
Banca:
CESPE / CEBRASPE
Órgão:
TCE-MS
Prova:
CESPE / CEBRASPE - 2023 - TCE-MS - Procurador de Contas Substituto do Ministério Público de Contas |
Q2316058
Contabilidade Geral
Na demonstração de fluxos de caixa, deve-se considerar que
Ano: 2023
Banca:
CESPE / CEBRASPE
Órgão:
TCE-MS
Prova:
CESPE / CEBRASPE - 2023 - TCE-MS - Procurador de Contas Substituto do Ministério Público de Contas |
Q2316054
Direito Tributário
Com o intuito de exaurir as competências tributárias previstas no
texto constitucional, no exercício da competência supletiva ante a
inexistência de lei complementar que verse sobre normas gerais,
os estados podem editar leis estaduais, instituindo
I imposto sobre a propriedade de veículos automotores (IPVA).
II ITCMD, no caso de doação em que o doador tiver domicílio ou residência no exterior.
III ICMS, no caso de importação de mercadoria por pessoa física.
Assinale a opção correta.
I imposto sobre a propriedade de veículos automotores (IPVA).
II ITCMD, no caso de doação em que o doador tiver domicílio ou residência no exterior.
III ICMS, no caso de importação de mercadoria por pessoa física.
Assinale a opção correta.
Ano: 2023
Banca:
CESPE / CEBRASPE
Órgão:
TCE-MS
Prova:
CESPE / CEBRASPE - 2023 - TCE-MS - Procurador de Contas Substituto do Ministério Público de Contas |
Q2316053
Direito Tributário
Com base na CF e na jurisprudência do STF, julgue os itens
seguintes, relativos ao ICMS.
I A seletividade do ICMS, assim como a do IPI, possui caráter obrigatório, devendo o legislador utilizá-la na elaboração das alíquotas.
II O ICMS pode ser cobrado em decorrência de contrato de leasing financeiro, considerada a caracterização de circulação de mercadorias.
III O ICMS não incide sobre a venda de veículos salvados de sinistros, visto que essas vendas integram a própria operação de seguro, constituindo recuperação de receitas e não atividade mercantil.
IV A imunidade das operações de exportação, considerado o ICMS, alcança as etapas anteriores à exportação no que se refere à cadeia produtiva.
Assinale a opção correta.
I A seletividade do ICMS, assim como a do IPI, possui caráter obrigatório, devendo o legislador utilizá-la na elaboração das alíquotas.
II O ICMS pode ser cobrado em decorrência de contrato de leasing financeiro, considerada a caracterização de circulação de mercadorias.
III O ICMS não incide sobre a venda de veículos salvados de sinistros, visto que essas vendas integram a própria operação de seguro, constituindo recuperação de receitas e não atividade mercantil.
IV A imunidade das operações de exportação, considerado o ICMS, alcança as etapas anteriores à exportação no que se refere à cadeia produtiva.
Assinale a opção correta.
Ano: 2023
Banca:
CESPE / CEBRASPE
Órgão:
TCE-MS
Prova:
CESPE / CEBRASPE - 2023 - TCE-MS - Procurador de Contas Substituto do Ministério Público de Contas |
Q2316052
Direito Tributário
À luz da CF e da jurisprudência do Supremo Tribunal Federal
(STF), assinale a opção em que é corretamente indicada a taxa
passível de ser cobrada pelos estados.
Conheça nossos planos