Simple the Federal one made possible many companies who had a relatively low invoicing, to change its conditions of Real Profit or Presumido.Logo, was not enclosed by SIMPLE the following taxes: Tax on Operations of Credit, Exchange and Insurance, or relative the Movable Headings or Values? IOF; Tax on Importation of Foreign Products? II; Tax on Exportation, for the Exterior, of National or Nationalized Products? IE; Income tax, relative to the payments or credits effected by the legal entity and to the gained incomes or liquid profits in applications of fixed or changeable income, as well as relative to the profits of capital gotten in the alienation of asset – TO GO in the source; Tax on the Agricultural Territorial Property? ITR; Provisory contribution on the Financial Movement? CPMF; Contribution for the Siking fund of the Time of Service? FGTS; Social contribution in charge of the employee, PIS/PASEP, Importation and COFINS – Importation In accordance with the Law in the 9,317/1996 has two types of restrictions to adhere to the Simple ones: how much to the invoicing and how much to the type of activity. Originally, the law established that only the establishments with rude annual invoicing of until R$ 120 a thousand (microcompanies) and those between R$ 120 a thousand and R$ 720 a thousand (small companies) could adhere to the simplified system of taxation. In 1998, by means of the Law n 9,732, the limit of invoicing of the small companies was raised for R$ 1,2 million. These limits had invigorated during nine years without being readjusted. In November of 2005, with the approval of the Law in the 11,196, the limits of rude invoicing had been duplicates: the microcompanies can have invoicing of until R$ the 240 a thousand and small companies of until R$ 2,4 million. With the duplication of the invoicing limits, the aliquot ones of contribution had been also modified, by means of the Provisional remedy n 275, of 29 of December of 2005.