Federal Prescription

Before the edition of this norm, aliquot the basic ones varied between 3% (in the case of the microcompanies with invoicing of until R$ 60 a thousand) and 8.6% (for the small companies with invoicing of until R$ 1,2 million). From January of 2006, had been created more ten bands of invoicing? new aliquot correspondents? for the companies with superior income the R$ 1,2 million. In this in case that, aliquot the basic principle started to be of 12,6%. With the edition of the MP n 275, the allotment of resources between the Federal Prescription and the Social welfare also was modified. Until December of 2005, the Prescription was with 60% of the collected resources and the Providence with 40%. From January of 2006 this relation she was inverted, what it will make with that has a positive effect in the accounts of the Providence, with the reduction of the previdencirias resignations. Coming back to as the type of restriction toward adhesion to the Simple ones, related with the activities developed for the companies who could not adhere to Simple: – Commercial bank, of investment, development, public saving bank, movable society of credit, financing and investment, society broker of headings, values and exchange, real estate deliverer of headings and values, companies of leasing, cooperative of credit, private capitalizaton and insurance companies and entities of Opened Complementary Providence; – Purchase, sales, land division, incorporation, construction, location and administration of property; – Propaganda and advertising, excluded the communication vehicles; – Factoring; – Rendering of services of monitoring, cleanness, conservation, and location of man power; – Professional Rendering of services of corrector, commercial, dispatching representative, actor, entrepreneur, director or producer of spectacles, singer, musician, dancer, doctor, dentist, nurse, veterinarian, engineer, architect, physicist, chemistry, economist, accountant, auditor, consultant, statistician, administrator, programmer, analyst of systems, lawyer, psychologist, professor, journalist, advertising executive, fisicultor, and any another profession whose exercise depends on legally demanded professional qualification; – Importation of foreign products or that it has resident foreign partner in the exterior; – Storage and deposit of products of third. .