The Micron and Small companies who to make the option and if to fit in Simple the Federal one will effect the payment monthly and unified of the following taxes and federal contributions: ) Income tax of Legal People – IRPJ; b) Contribution for the Programs of Social Integration and Formation of the Patrimony of Public Server – PIS/PASEP; c) Social contribution on Net profits – CSLL; d) Contribution for Financing of Social security – COFINS; e) Tax on Industrialized Products – IPI; f) Contributions of Social security, had for the legal people, that is, only the INSS due for the companies and not it deducted INSS of the employees (that they must be collected normally). Law 9317/96 elencou, in its art. 9, a series of activities whose companies to develop who them could not be favored by the SIMPLE ones. Thus, they will not be able to opt to this system companies who in the previous year have had a superior gross revenue to the limit settled for the law; the anonymous societies; the company who has participation of public identity; the legal entity with headquarters in the exterior; the company who will have as partner legal entity; the company who to participate in the capital of another legal entity; the company whose bearer or partner participates more than with 10% of the capital of another legal entity; the companies who have resident foreign partner in the exterior; the companies who exert real estate activities of financial institutions, activities, location or administration of property, storage and deposit of products of third, propaganda and advertising, factoring, rendering of services of monitoring, cleanness, conservation and location of workmanship hand, professional rendering of services and related industrialization and activities the drinks and cigarettes; companies who will have enrolled debit in Active Debt of the Union or the National Institute of the Social Insurance or to the General Office of the attorney general of the National Farm, or whose bearer or partner with more than 10% of the capital stock is enrolled in Active Debt, company whose partner acquires good or carries through expenses of incompatible values with the incomes for it declared; resultant company of split or another form of desmembramento.3.