3, interpolated propositions I the XXII, of Law 116/03. It occurs, however that in such a way, beyond consisting of the law and as it defends this author the City is the active citizen of this obligation and in face of the beginning of the strict legality, so that if it can charge the ISSQN of the service rendering, it by means of proper Usual Law must be instituted (SUZIGAN, 2011). I resell some authors, perceives it unamimity in questionings concerning this taxation. For Chagas (2011) the services given for societies formed for these professionals, will be citizens to the tax on the basis of a fixed annual value, calculated in accordance with the number of professionals integrate who them. Since in the terms of art. 9, paragraph 3, of DL 406/68, is assured to these societies the right to the differentiated treatment of the ISS.

This author understands that ' ' … does not have that to say in revocation of the differentiated treatment of the civil societies of profession regulamentada' '. Since ' ' … the cities cannot charge of the rendering societies of professional services service occupation tax (' ' ISS' ') incident on the price of servio' ' (CHAGAS, 2011). Still, the example of other diverse cities that intend to charge the ISSQN of these societies on the basis of the price of the services given in the month, the author of the one interesting approach concerning what it praises Law 9,799/2009, that it presented new writing to art. 13 of Law n 8,725/03, the one that if it relates to the ISSQN in one determined Brazilian city, deliberated that … when the services of doctor, nurse, obstetra, ortptico, fonoaudilogo, prosthetic, medical veterinarian, accountant, technician in accounting, agent of the industrial property, lawyer, engineer, architect, city planner, agronomist, dentist, economist and psychologist will be given by society consisting of professionals of the same qualification, the ISSQN due will be demanded monthly in relation each partner of the society, as well as in relation to each professional qualified, used or, that it gives service on behalf of the society, even so not assuming personal responsibility in the terms ofthe applicable law (CHAGAS, 2011).