LEI No. 11,307, DE May 19, 2006.

Altera the Laws in the 9,317, of December 5 of 1996, which establishes the Integrated Tax Payment and Contributions System of Microenterprises and Small Business-SIMPLE Companies, depending on the change promoted by art. 33 of the Act No 11,196 of November 21, 2005 ; 8,989, of February 24, 1995, available that the deadline referred to in its art. 2º for the reuse of the benefit of exemption from the Tax on Industrialized Products-IPI, in the purchase of cars for use in the autonomous passenger transport, as well as by persons with a physical disability, applies including to acquisitions conducted before November 22, 2005 ; 10,637, December 30, 2002 ; and 10,833, of December 29, 2003 ; and repeal Provisional Measure device No 2.189-49 of August 23, 2001.

THE PRESIDENT OF THE REPUBLIC I do know that the National Congress decrees and I sanction the following Law:

Art. 1º The arts. 4º, 5º, 9º, 13 and 23 of the Act No 9,317 of December 5, 1996 pass vigorously with the following essay:

" Art. 4º ........................................................................................

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§ 4º For the purposes of the provisions of this article, the applications for accession to the Simple will be able to consider as small-sized businesses only-only those whose gross revenue, in the calendar year, is more than R$ 240,000.00 (two hundred and forty thousand reais) and equal to or less than R$ 720,000.00 (seven hundred and twenty thousand reais). " (NR)

" Art. 5º ..................................................................................

I- ............................................................................................

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d) of R$ 120,000.01 (one hundred and twenty thousand reais and a penny) at R$ 240,000.00 (two hundred and forty thousand reais): 5.4% (five integers and four tenths per cent) ;

II- .......................................................................................

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j) of R$ 1,200,000.01 (one million and two hundred thousand real and a penny) at R$ 1,320,000.00 (one million, three hundred and twenty thousand reais): 9% (nine percent) ;

l) of R$ 1,320,000.01 (one million, three hundred and twenty thousand real and one penny) at R$ 1,440,000.00 (one million, four hundred and forty thousand reais): 9.4% (nine integers and four tenths per cent) ;

m) of R$ 1,440,000.01 (one million, four hundred and forty thousand reais and one penny) at R$ 1,560,000.00 (one million, five hundred and sixty thousand reais): 9.8% (nine integers and eight tenths per cent) ;

n) of R$ 1,560,000.01 (one million, five hundred and sixty thousand reais and one penny) at R$ 1,680,000.00 (one million, six hundred and eighty thousand reais): 10.2% (ten integers and two tenths per cent) ;

o) of R$ 1,680,000.01 (one million, seishundred and eighty thousand reais and one penny) at R$ 1,800,000.00 (one million and eight hundred thousand reais): 10.6% (ten integers and six tenths per cent) ;

p) of R$ 1,800,000.01 (one million and eight hundred a thousand reais and one penny) at R$ 1,920,000.00 (one million, nine hundred and twenty thousand real): 11% (eleven per cent) ;

q) of R$ 1,920,000.01 (one million, novecents and twenty thousand real and one penny) at R$ 2,040,000.00 (two million and forty thousand reais): 11.4% (eleven integers and four tenths per cent) ;

r) of R$ 2,040,000.01 (two million and forty a thousand reais and one penny) at R$ 2,160,000.00 (two million, one hundred and sixty thousand reais): 11.8% (eleven integers and eight tenths per cent) ;

s) of R$ 2,160,000.01 (two million, one hundred and sixty thousand real and one penny) at R$ 2,280,000.00 (two million, two hundred and eighty thousand reais): 12.2% (twelve integers and two tenths per cent) ;

t) of R$ 2,280,000.01 (two million, two hundred and eighty thousand reais and one penny) at R$ 2,400,000.00 (two million and four hundred thousand reais): 12.6% (twelve integers and six tenths per cent).

................................................................................. " (NR)

" Art. 9º ................................................................................

I-in the microenterprise condition that has earned, in the immediately prior calendar year, gross revenue exceeding R$ 240,000.00 (two hundred and forty thousand reais) ;

II-in the small business condition that it has earned, in the immediately prior calendar year, gross revenue exceeding R$ 2,400,000.00 (two million and four hundred thousand reais) ;

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§ 1º In the start-of-activity hypothesis in the year-calendar immediately prior to that of the option, the values to which the incisos I and II of the caput of this article refer respectively will be R$ 20,000.00 (twenty thousand real) and R$ 200,000.00 (two hundred thousand reais) multiplied by the number of months of functioning in that period, disregarded fractions of months.

......................................................................... " (NR)

" Art. 13. ....................................................................

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II- .......................................................................

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b) outdated, in the year-start calendar of activities, the gross prescription limit corresponding to R$ 200,000.00 (two hundred thousand reais) multiplied by the number of months of operation in that period.

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§ 2º The microenterprise that overtake, in the year-calendar immediately prior, the gross revenue limit corresponding to R$ 240,000.00 (two hundred and forty thousand reais) will be excluded from the Simple in that condition, and may, upon a cadastral change, register in the condition of a company of small size.

............................................................................... " (NR)

" Art. 23. The values paid by the legal persons inscribed in the Simples will correspond to:

I-in the case of microenterprises:

a) in relation to the gross revenue range of which treats the point (s) to the inciso I of the art caput. 5º of this Act:

1. 0% (zero per cent), relative to IRPJ ;

2. 0.3% (three tenths per cent), relative to CSLL ;

3. 0.9% (nine tenths per cent), relative to the Cofins ;

4. 0% (zero per cent), relative to PIS/Pasep;

5. 1.8% (an integer and eight tenths per cent), concerning the contributions of which it deals with paragraph 1º (f) of the art. 3º of this Act ;

b) in relation to the gross revenue range of which treats the point b of the inciso I of the art caput. 5º of this Act:

1. 0% (zero per cent), relative to IRPJ ;

2. 0.4% (four tenths per cent), relative to CSLL ;

3. 1.2% (an integer and two tenths per cent), relative to the Cofins ;

4. 0% (zero per cent), relative to PIS/Pasep;

5. 2.4% (two integers and four tenths per cent), concerning the contributions of which it treats Article 1º (f) of the art. 3º of this Act ;

c) in relation to the gross revenue range of which it deals with point c of the inciso I of the art caput. 5º of this Act:

1. 0% (zero per cent), relative to IRPJ ;

2. 0.5% (five tenths per cent), relative to CSLL ;

3. 1.5% (an integer and five tenths per cent), relative to the Cofins ;

4. 0% (zero per cent), relative to PIS/Pasep;

5. 3% (three per cent), concerning the contributions of which it deals with paragraph 1º (f) of the art. 3º of this Act ;

d) in relation to the gross revenue range of which treats the letter d of the inciso I of the art caput. 5º of this Act:

1. 0% (zero per cent), relative to IRPJ ;

2. 0.54% (fifty-four hundredths per cent), relative to CSLL ;

3. 1.62% (an integer and sixty-two hundredths per cent), relative to the Cofins ;

4. 0% (zero per cent), relative to PIS/Pasep;

5. 3.24% (three integers and twenty-four hundredths per cent), concerning the contributions of which it treats paragraph 1º (f) of the art. 3º of this Act ;

II-in the case of small-sized company:

a) in relation to the gross revenue range of which treats the point (s) of the inciso II of the art caput. 5º of this Act:

1. 0% (zero per cent), relative to IRPJ ;

2. 0.54% (fifty-four hundredths per cent), relative to CSLL ;

3. 1.62% (an integer and sixty-two hundredths per cent), relative to the Cofins ;

4. 0% (zero per cent), relative to PIS/Pasep;

5. 3.24% (three integers and twenty-four hundredths per cent), concerning the contributions of which it treats paragraph 1º (f) of the art. 3º of this Act ;

b) in relation to the gross revenue range of which treats under letter b of the inciso II of the art caput. 5º of this Act:

1. 0.41% (forty-one hundredths per cent), relative to the IRPJ ;

2. 0.41% (forty-one hundredths per cent), relative to CSLL ;

3. 1.21% (an integer and twenty-one hundredths per cent), relative to the Cofins ;

4. 0.29% (twenty nine hundredths per cent), relative to PIS/Pasep;

5. 3.48% (three integers and forty-eight hundredths per cent), concerning the contributions of which it treats Article 1º (f) of the art. 3º of this Act ;

c) in relation to the gross revenue range of which treats the point c of the inciso II of the art caput. 5º:

1. 0.44% (forty-four hundredths per cent), relative to IRPJ ;

2. 0.44% (forty-four hundredths per cent), relative to CSLL ;

3. 1.29% (an integer and twenty-nine hundredths per cent), relative to the Cofins ;

4. 0.31% (thirty one hundredths per cent), relative to PIS/Pasep;

5. 3.72% (three whole and seventy-two hundredths per cent), relative to the contributions of which it treats Article 1º (f) of the art. 3º of this Act ;

d) in relation to the gross revenue range of which treats the letter d of the inciso II of the art caput. 5º of this Act:

1. 0.46% (forty-six hundredths per cent), relative to IRPJ ;

2. 0.46% (forty-six hundredths per cent), relative to CSLL ;

3. 1.38% (an integer and thirty-eight hundredths per cent), relative to the Cofins ;

4. 0.34% (thirty four hundredths per cent), relative to PIS/Pasep;

5. 3.96% (three whole and ninety six hundredths per cent), relative to the contributions of which it treats Article 1º (f) of the art. 3º of this Act ;

e) in relation to the gross revenue range of which treats the paragraph and the inciso II of the art caput. 5º of this Act:

1. 0.49% (forty-nine hundredths per cent), relative to IRPJ ;

2. 0.49% (forty-nine hundredths per cent), relative to CSLL ;

3. 1.47% (an integer and forty-seven hundredths per cent), relative to the Cofins ;

4. 0.35% (thirty five hundredths per cent), relative to PIS/Pasep;

5. 4.2% (four integers and two tenths per cent), relative to the contributions of which it treats Article 1º (f) of the art. 3º of this Act ;

f) in relation to the gross revenue range of which treats the letter f of the inciso II of the art caput. 5º of this Act:

1. 0.52% (fifty-two hundredths per cent), relative to IRPJ ;

2. 0.52% (fifty-two hundredths per cent), relative to CSLL ;

3. 1.55% (an integer and fifty five hundredths per cent), relative to the Cofins ;

4. 0.37% (thirty-seven hundredths per cent), relative to PIS/Pasep;

5. 4.44% (four integers and forty-four hundredths per cent), relative to the contributions of which it treats Article 1º (f) of the art. 3º of this Act ;

g) in relation to the gross revenue range of which treats the letter g of the inciso II of the art caput. 5º of this Act:

1. 0.55% (fifty-five hundredths per cent), relative to the IRPJ ;

2. 0.55% (fifty-five hundredths per cent), relative to CSLL ;

3. 1.63% (an integer and sixty-three hundredths per cent), relative to the Cofins ;

4. 0.39% (thirty-nine hundredths per cent), relative to PIS/Pasep;

5. 4.68% (four integers and sixty-eight hundredths per cent), relative to the contributions of which it treats Article 1º (f) of the art. 3º of this Act ;

h) in relation to the gross revenue range of which treats the point h of the inciso II of the art caput. 5º of this Act:

1. 0.58% (fifty-eight hundredths per cent), relative to IRPJ ;

2. 0.58% (fifty-eight hundredths per cent), relative to CSLL ;

3. 1.71% (an integer and seventy and one hundredths per cent), relative to the Cofins ;

4. 0.41% (forty-one hundredths per cent), relative to PIS/Pasep;

5. 4.92% (four whole and ninety and two hundredths per cent), relative to the contributions of which it treats Article 1º (f) of the art. 3º of this Act ;

i) in relation to the gross revenue range of which treats the letter i of the inciso II of the art caput. 5º of this Act:

1. 0.6% (six tenths per cent), relative to IRPJ ;

2. 0.6% (six tenths per cent), relative to CSLL ;

3. 1.81% (an integer and eighty-one hundredths per cent), relative to the Cofins ;

4. 0.43% (forty-three hundredths per cent), relative to PIS/Pasep;

5. 5.16% (five integers and sixteen hundredths per cent), concerning the contributions of which it treats Article 1º (f) of the art. 3º of this Act ;

j) in relation to the gross revenue range of which treats the letter (j) of the inciso II of the art caput. 5º of this Act:

1. 0.63% (sixty-three hundredths per cent), relative to IRPJ ;

2. 0.63% (sixty-three hundredths per cent), relative to CSLL ;

3. 1.88% (an integer and eighty-eight hundredths per cent), relative to the Cofins ;

4. 0.46% (forty-six hundredths per cent), relative to PIS/Pasep;

5. 5.4% (five integers and four tenths per cent), concerning the contributions of which it treats Article 1º (f) of the art. 3º of this Act ;

l) in relation to the gross revenue range of which treats the point (l) of the inciso II of the art caput. 5º of this Act:

1. 0.65% (sixty-five hundredths per cent), relative to the IRPJ ;

2. 0.65% (sixty-five hundredths per cent), relative to CSLL ;

3. 1.97% (an integer and ninety-seven hundredths per cent), relative to the Cofins ;

4. 0.49% (forty-nine hundredths per cent), relative to PIS/Pasep;

5. 5.64% (five integers and sixty-four hundredths per cent), relative to the contributions of which it treats Article 1º (f) of the art. 3º of this Act ;

m) in relation to the gross revenue range of which treats the letter m of the inciso II of the art caput. 5º of this Act:

1. 0.68% (sixty-eight hundredths per cent), relative to the IRPJ ;

2. 0.68% (sixty-eight hundredths per cent), relative to CSLL ;

3. 2.05% (two integers and five hundredths per cent), relative to the Cofins ;

4. 0.51% (fifty-one hundredths per cent), relative to PIS/Pasep;

5. 5.88% (five integers and eighty-eight hundredths per cent), concerning the contributions of which it treats Article 1º (f) of the art. 3º of this Act ;

n) in relation to the gross revenue range of which treats the paragraph n of the inciso II of the art caput. 5º of this Act:

1. 0.71% (seventy and one hundredths per cent), relative to IRPJ ;

2. 0.71% (seventy and one hundredths per cent), relative to CSLL ;

3. 2.12% (two integers and twelve hundredths per cent), relative to the Cofins ;

4. 0.54% (fifty-four hundredths per cent), relative to PIS/Pasep;

5. 6.12% (six integers and twelve hundredths per cent), concerning the contributions of which it deals with paragraph 1º (f) of the art. 3º of this Act ;

the) in relation to the gross revenue range of which it deals with the paragraph o of the inciso II of the art caput. 5º of this Act:

1. 0.74% (seventy and four hundredths per cent), relative to IRPJ ;

2. 0.74% (seventy and four hundredths per cent), relative to CSLL ;

3. 2.2% (two integers and two tenths per cent), relative to the Cofins ;

4. 0.56% (fifty-six hundredths per cent), relative to PIS/Pasep;

5. 6.36% (six integers and thirty-six hundredths per cent), concerning the contributions of which it treats Article 1º (f) of the art. 3º of this Act ;

p) in relation to the gross revenue range of which treats the paragraph p of the inciso II of the art caput. 5º of this Act:

1. 0.77% (seventy and seven hundredths per cent), relative to IRPJ ;

2. 0.77% (seventy and seven hundredths per cent), relative to CSLL ;

3. 2.27% (two integers and twenty-seven hundredths per cent), relative to the Cofins ;

4. 0.59% (fifty-nine hundredths per cent), relative to PIS/Pasep;

5. 6.6% (six integers and six tenths per cent), relative to the contributions of which it treats Article 1º (f) of the art. 3º of this Act ;

q) in relation to the gross revenue range of which treats the paragraph q of the inciso II of the art caput. 5º of this Act:

1. 0.8% (eight tenths per cent), relative to IRPJ ;

2. 0.8% (eight tenths per cent), relative to CSLL ;

3. 2.35% (two integers and thirty-five hundredths per cent), relative to the Cofins ;

4. 0.61% (sixty-one hundredths per cent), relative to PIS/Pasep;

5. 6.84% (six integers and eighty-four hundredths per cent), relative to the contributions of which it treats Article 1º (f) of the art. 3º of this Act ;

r) in relation to the gross revenue range of which treats the point (r) of the inciso II of the art caput. 5º of this Act:

1. 0.84% (eighty-four hundredths per cent), relative to IRPJ ;

2. 0.84% (eighty-four hundredths per cent), relative to CSLL ;

3. 2.42% (two integers and forty-two hundredths per cent), relative to the Cofins ;

4. 0.62% (sixty-two hundredths per cent), relative to PIS/Pasep;

5. 7.08% (seven whole and eight hundredths per cent), relative to the contributions of which it treats Article 1º (f) of the art. 3º of this Act ;

s) in relation to the gross revenue range of which treats the paragraph s of the inciso II of the art caput. 5º of this Act:

1. 0.86% (eighty-six hundredths per cent), relative to IRPJ ;

2. 0.86% (eighty-six hundredths per cent), relative to CSLL ;

3. 2.52% (two whole and fifty and two hundredths per cent), relative to the Cofins ;

4. 0.64% (sixty-four hundredths per cent), relative to PIS/Pasep;

5. 7.32% (seven whole and thirty-two hundredths per cent), concerning the contributions of which it deals with paragraph 1º (f) of the art. 3º of this Act ;

t) in relation to the gross revenue range of which treats the letter t of the inciso II of the art caput. 5º of this Act:

1. 0.89% (eighty-nine hundredths per cent), relative to IRPJ ;

2. 0.89% (eighty-nine hundredths per cent), relative to CSLL ;

3. 2.61% (two integers and sixty-one hundredths per cent), relative to the Cofins ;

4. 0.65% (sixty-five hundredths per cent), relative to PIS/Pasep;

5. 7.56% (seven whole and fifty six hundredths per cent), concerning the contributions of which it treats Article 1º (f) of the art. 3º of this Act.

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§ 3º The legal person whose gross income, in the course of the calendar year, exceed the limit to which the inciso II of the art caput refers. 2º of this Act shall adopt, in relation to the surplus values, within that year, the percentage provided for in paragraph t of the inciso II of the caput, in § 2º, in the incisos III or IV of § 3º and in the incisos III or IV of § 4º, all of the art. 5º of this Act, plus 20% (twenty per cent), observed the provisions of its § 1º. " (NR)

Art. 2º The art. 2º of the Act No 8,989 of February 24, 1995, passes the vigorous one in the following single paragraph:

" Art. 2º ....................................................................

Single Paragraph. The deadline for the caput of this article applies even to acquisitions carried out before November 22, 2005. " (NR)

Art. 3º O § 12 of the art. 3º of the Act No 10,637 of December 30, 2002, passes vigorously with the following essay:

" Art. 3º .....................................................................

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§ 12. Salvaged the provisions of § 2º of this article and in § § 1º to 3º of the art. 2º of this Act, in the acquisition of merchandise produced by legal person established in the Franca Zone of Manaus, depending on the project approved by the Board of Directors of the Superintendence of the Franca Zone of Manaus-SUFRAMA, the credit will be determined upon application of the aliquot of 1% (one per cent) and, in the situation of which it treats point (b) under § 4º of the art. 2º of this Act, upon application of the aliquot of 1.65% (an integer and sixty-five hundredths per cent).

........................................................................... " (NR)

Art. 4º O § 17 of the art. 3º of the Act No 10,833 of December 29, 2003, passes vigorously with the following essay:

" Art. 3º .................................................................

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§ 17. Salvaged the provisions of § 2º of this article and in § § 1º to 3º of the art. 2º of this Act, in the acquisition of merchandise produced by legal person established in the Franca Zone of Manaus, depending on the project approved by the Board of Directors of the Superintendence of the Franca Zone of Manaus-SUFRAMA, the credit will be determined upon application of the aliquot of 4.6% (four integers and six tenths per cent) and, in the situation of which it treats paragraph 5º under paragraph 5º of the art. 2º of this Act, upon application of the aliquot of 7.60% (seven integers and sixty hundredths per cent).

............................................................................... " (NR)

Art. 5º This Act shall enter into force on the date of its publication, producing effects, in relation to the willing on his art. 1º, as of 1º January 2006.

Art. 6º It is revoked the art. 14 of the Provisional Measure no 2.189-49, August 23, 2001, in the part that gives new essay to the incisos I and II of the art. 9º of Law No 9,317 of December 5, 1996.

Brasilia, May 19, 2006 ; 185º of the Independence and 118º of the Republic.

LUIZ INACIO LULA DA SILVA

Guido Mantega

This text does not replace the published in the D.O.U. of 5/22/2006