The complementary law, as it has a constitutional provision and requires stricter approval from the National Congress, could not be modified by ordinary law, which is a normative vehicle that requires a softer vote by the National Congress to be approved. The second barrier that is observed is that the Simples Nacional Law is emphatic in providing that it is not possible to accumulate incentives or tax benefits for micro and small companies opting for the regime.
Legal entities that benefit from simplified taxation, in theory, are already included in a more favorable form of taxation, even recognized by the Federal Revenue Service EX Mobile Phone Numbers as a "tax benefit", through which it is only possible to benefit from the reductions and simplification measures provided for in Complementary Law and in the specific resolutions of the Simples Management Committee.
The Revenue itself establishes that it is not mandatory to join the Simples Nacional, but opting for the regime entails acceptance of the rules contained in Complementary Law that is, the taxpayer cannot consider any changes in calculation bases, rates and percentages or other factors that change the value of tax or contribution calculated in the Simples form, established by the Union, state, Federal District or municipality, except those provided for or authorized in the aforementioned complementary law. And the third and final barrier is related to the irreversibility of the Simples Nacional regime throughout the calendar year.
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