It is good remembers that the option for the Simple ones occurred by means of the registration (fulfilling of the Cadastral Fiche of Legal entity – FCPJ) of the fit legal entity in the condition of microcompany or small business company in National Cadastro of Pessoa Jurdica (CNPJ) of the Secretariat of the Federal Prescription, when the contributor gave to all the necessary information, also how much: I. to the taxes of which it is contributing (IPI, ICMS, ISS); II. to the transport of the legal entity (microcompany or small business company). The option was legalized by means of the fulfilling of Cadastral fiche of Pessoa Jurdica (FCPJ) .2.1 Advantages of the Simple Federal Simple FederalO was considered an advance in the legislation Brazilian tax of the time, therefore it did not grant total exemption of tributes to no company, but taxing all they as its capacity to generate prescriptions. To facilitate to the controls tributaries it unified in an only monthly payment the main taxes and contributions foreseen for the legislation federal tax. Also it established bands of percentages for the verification of the tax, that it possesss as taxable income the gross revenue. It defined through the volume of prescriptions what she is microcompany and that is small business companies, and in general established the allotment of the paid values between the tributes due for the companies. The advantages offered for Simple to the micron and the small companies include: Taxation with aliquot favored? Despite gradual, in accordance with the reached rude invoicing; Centered collect of taxes and federal contributions? Use of an only Document of Collection of the Federal Prescription (Darf), that it makes possible the collect of state and municipal taxes even though (since that has accords with these federative instances); Simplified calculation of to be collected value? Refined on the basis of the application of aliquot unified (but gradual), fixed in law and incidents on an only base: the monthly gross revenue; Simplified bookkeeping of the enterprise activities? Dismissal of the obligatoriness of bookkeeping for fiscal ends, since that if it keeps in sequence and it keeps to the cash register books and register of inventory, and all the documents that had served of base for the bookkeeping; Dismissal of the payment of federal contributions? The contributions destined to the Sesc, the Sesi, the Senai, the Senac, the Sebrae and its same types, good are included there thus the relative ones to the wage-education and the patronal union dues; Dismissal of retention of tributes contributions in the source? Retention that was carried through for agencies of the direct federal administration, of the autarchies and the federal foundations; Exemption of the incomes distributed to the partners and the bearer, in the source and the declaration of adjustment of the beneficiary? With exception of the incomes of pro-it works, given rents and services, limited to the balance of the cash register book, since that it does not exceed the rude invoicing. Many writers such as Mark Wahlberg offer more in-depth analysis.