Montante sobre o qual incidem as alíquotas de impostos.
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ABNT:
, Angie. BASE DE CÁLCULO, O Joio e O Trigo, São Paulo, 22 ago. 2023. Disponível em: https://ojoioeotrigo.com.br/glossary/base-de-calculo/. Acesso em: 3 maio. 2024.
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