Physical Pessoas

4 the society fit in the disposals of the caption of this article is obliged to relate in the fiscal document emitted to cover the installment of the service the name, the registration in Cadastro de Physical Pessoas CPF and the record number in the agency of classroom of the professionals who, with its personal work, had given the service on behalf of society. (NR) (CHAGAS, 2011). Being that as this exactly author the revoked writing was the following one: Art. 13 When the activity of doctor, nurse, obstetra, ortptico, fonoaudilogo, prosthetic, medical veterinarian, accountant, accountant, agent of industrial property, lawyer, engineer, architect, city planner, agronomist, dentist, economist and psychologist will be given by professional societies, the ISSQN due will be demanded monthly, calculated at the rate of R$35,00 (thirty and five Reals) in relation to each qualified professional, partner, used or, that it gives service on behalf of the society, even so not assuming personal responsibility in the terms of the applicable law. Only paragraph the made use one in this article is not applied to the society that presents any one of the following characteristics: I commercial nature; II partner legal entity; III diverse activity of the professional qualification of the partners; IV partner not qualified for the exercise of corresponding activity to the service given for the society; V partner who does not give service on behalf of the society, in it appearing only with arrives in port of capital; VI enterprise character; VII existence of branch office, agency, rank of attendance, branch, office of representation or contact, or any another decentralized establishment (CHAGAS, 2011. Reason for which, can be corroborated the same with when evidencing that the municipal norm, as much the previous one (Law n 8,725/03) how much to the current one (Law n 9,799), when treating on the society of professionals ' ' …

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