1 INTRODUCTION Since that, in century XVI, the Portuguese Crown instituted in Brazil the collection of tributes as the tenth, fifth of the gold, the special tax and the feint, many taxes, taxes and contributions had been invented, nor always having as counterpart a service or one I benefit given for the State. Of the field of the Tax law, more necessarily of the connection it enters some justinian codes with the Express in the Great Letter, is that the subject of the present monograph emerges: Incident federal tributes on the invoicing in the legal services of companies optionees for the profit vain; This research if uses of tools and arguments many similar times to those used in the legal branch. However valley to stand out that the accounting is used of these information to play its functions. Destarte, the quarrel how much to the necessity of the applicability of the brought innovations since the accounting must demonstrate the situation of the patrimony and the year-end results of clear form and needs, stops on these other item, to use as taxable income in the verification of taxes. 1,1 SUBJECT AND 1.1.1 PROBLEM Subject the praticidade, flexibility and agility have been emphasized in all the areas due the requirement of a work market each time more competitive, being thus, to organize and to disponibilizar information relative to the tributes due of one determined classroom of professionals becomes excellent to join the information in an only manual. Incident federal tributes on the invoicing in the legal services given by companies optionees for the profit vain. This study it can be applied to all the offices of law of the country, a time that the chosen sphere is the federal one and whose taxation is for the profit vain. 1.1.2 Problem the media and diverse agencies of accompaniment tributary in Brazil have affirmed, frequently, that the tax burden is raised, representing a significant part in the invoicing of a company. .