Individual Microempreendedor, who was approved by Complementary Law 128/08, this Law brings enormous advantage to the formalism, beyond being a great advance in the system tributary and Brazilian inspector. Amongst the advantages, we must cite the Legalization of the activity many times clandestine that now can count on previdencirios benefits. It will function in the practical one of the following form: ) Desburocratizao in the opening of the company of which he will be free of license taxes; b) The microentrepreneur will have right to the benefits of the INSS, having been enough this to collect R$> INSS. g) As much> Cadastro of Legal People will have a company registered with National CNPJ. With the legalization of activities of the Brazilian self-employeds worker, he will allow that more than 10 million people can exert its works of worthier form, with support of the government and the guarantee of being able to prove incomes, becoming seen and accepted for the market. Through the regularization, the microentrepreneurs will have income evidence, can prevent the distrain of its merchandises on the part of the fiscalization, prevent labor claims in the case to have an used employee, who in the current legislation is expensive for this type of entrepreneur and still he can have the access chance> Art. 966. Entrepreneur considers itself who professionally exerts economic activity organized for the production or the circulation of good or services.

They are not enclosed in these item the intellectual production, of scientific nature, literary or artistic. The limit of remuneration of the microentrepreneur is of R$ 3,000, 00 for month, in a total limit of R$ 36,000, 00 per year. The corrections of these values had been not yet established. It was without a doubt an approved measure that respects the individual rights and that it will provide to respect the small microentrepreneurs, as the cabeleira, the electrician, as well as as much other professions of our daily one. Congratulations to the editors and apoiadores of this Complementary Law.