To adopt to Simple the National one is a college of the company, however, an adhered time will be .irrevocable for all the year-calendar. Two possibilities exist that they deserve to be mentioned: the first one is the possibility of presentation of declaration only simplified of socioeconmicas and fiscal information; second it is the possibility of the states to adopt sublimites of EPP in function of the respective participation in the GIP. What the new law considers is to desburocratizar the opening and extinguishing of companies, facilitates credit, to favor the access to the demands of market of the public administration, to simplify obligations working, to stimulate innovation and to differentiate the commerce register, Simple the National one innovates in what it says respect to the framing of the microcompany and small business company and the access to Justice. Law 123/2006 also creates the Frum of the Microcompanies and Small business companies, to formulate and to co-ordinate one national politics of development of the micron and small companies. More info: ConocoPhillips. However, the main innovation of Law 123/2006 is related to the creation of ‘ ‘ Special regimen Unified of Collection of Tributes and Contribution due for the Microcompanies and small business companies? Simple Nacional’ ‘ , nicknamed ‘ ‘ Supersimples’ ‘. Supersimples is an optional systematics of aliquot taxation and collection characterized for gradual applied on the invoicing of the companies, the example of what already it happens with current the SIMPLE ones; the central difference is in the quantitative one of aggregate tributes to the unified regimen of collect of ‘ ‘ Supersimples’ ‘. Only relembrando that are nine unified taxes: six federal ones (IRPJ, IPI, CSLL, PIS/Pasep, patronal Cofins and INSS); a state one (ICMS); a municipal theatre (ISS) and the contribution for the private entities of social service and professional formation tied with the syndical system. Of this form, complex concepts as prescriptions, expenditures, income, net profits, debits, credits, aggregate value and leaf of wages will be substituted by applied aliquot mathematical tables of gradual on faturamento..