Na prática, o contribuinte pode deixar de pagar a parcela inicial em janeiro e quitá-la em qualquer mês do ano. No entanto, os demais vencimentos seguem o calendário do carnê. Ou seja, quem escolher dividir o imposto em 12 vezes e não pagar a parcela de janeiro terá de pagar duas parcelas em algum outro mês.










/http://s.glbimg.com/jo/g1/f/original/2014/10/23/000_ts-was8874217.jpg)
/https://i.s3.glbimg.com/v1/AUTH_59edd422c0c84a879bd37670ae4f538a/internal_photos/bs/2026/z/I/URiNiFQLehOfEFQ0gs6g/children-s-funny-birthday-party-decorated-room-happy-kids-with-cake-ballons.jpg)

/https://i.s3.glbimg.com/v1/AUTH_59edd422c0c84a879bd37670ae4f538a/internal_photos/bs/2026/f/W/H5KelPTkyVJJ9MvczABw/67.jpg)
/https://i.s3.glbimg.com/v1/AUTH_59edd422c0c84a879bd37670ae4f538a/internal_photos/bs/2026/F/8/ckwQwIQ0u3FvLhigRszg/whatsapp-image-2026-01-03-at-17.33.46.jpeg)
/https://i.s3.glbimg.com/v1/AUTH_59edd422c0c84a879bd37670ae4f538a/internal_photos/bs/2026/u/V/XPTMtWRKSIfvxhkCPf7w/design-sem-nome-95-.png)
/https://i.s3.glbimg.com/v1/AUTH_59edd422c0c84a879bd37670ae4f538a/internal_photos/bs/2026/0/a/Ko6Fp2TOS0zO8CRhQWTA/pre-carnaval-fortaleza.jpg)

/https://i.s3.glbimg.com/v1/AUTH_59edd422c0c84a879bd37670ae4f538a/internal_photos/bs/2026/4/n/QvYmo3QEiPtoutiDR6og/g1-pr-1-.png)








