Brazil adapts to the main practices of the international gaming market after the Executive Branch sanctioned, on the morning of Thursday (15), Law No. 14,183, which, among other things, amends Law 13,756/2018 (fixed-quote bets) .
Thus, the gross profit of the operation (GGR) is considered instead of the sum of all bets made (turnover).
Art. 6 Art. 30 of Law No. 13.756, of December 12, 2018, becomes effective with the following wording:
Art. 30. The proceeds from the collection of the fixed odds betting lottery in physical or virtual media will be destined to:
I – (revoked);
a) (revoked);
b) (revoked);
c) (revoked);
d) (revoked);
e) (revoked);
f) (revoked);
II – (revoked);
a) (revoked);
b) (revoked);
c) (revoked);
d) (revoked);
e) (revoked);
f) (revoked);
III – the payment of premiums;
IV – the payment of contribution to social security incident on the proceeds of the collection at the rates of:
a) 0.10% (ten hundredths percent), in the case of bets on physical media; and
b) 0.05% (five hundredths percent), in the case of bets in virtual media; and
V – payment of income tax on the award.
§ 1 (Revoked).
§ 1-A The balance of the difference between the proceeds of the collection and the amounts referred to in items III, IV and V of the main section of this article will be allocated as follows:
I – 0.82% (eighty-two hundredths percent) to implementing entities and implementing units of public school units for early childhood education, elementary education and high school that have achieved the goals established for the results of the national assessments of basic education, according to an act of the Ministry of Education;
II – 2.55% (two integers and fifty-five hundredths percent) to the FNSP;
III – 1.63% (one whole sixty-three hundredths percent) to Brazilian sports entities that cede the rights to use their names, their brands, their emblems, their anthems, their symbols and similar for the dissemination and execution of the lottery fixed odds betting; and
IV – 95% (ninety-five percent), at most, to cover the cost and maintenance expenses of the fixed-quote lottery operator agent.
§ 1-B The percentage allocated to the cost and maintenance expenses provided for in item IV of § 1-A of this article may vary, provided that the annual average meets the percentage established in said item.
§ 2 The operating agents shall transfer the lottery proceeds directly to the legal beneficiaries referred to in items I and III of § 1-A of this article.
§ 3 The resources referred to in item I of § 1-A of this article shall be applied in funding and investments that contribute to guarantee the functioning and to improve the physical and pedagogical infrastructure of educational establishments.
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§ 5 (VETOED).” (NR)
Art. 7 Item VI of the sole paragraph of art. 9 of Law No. 9,613, of March 3, 1998, becomes effective with the following wording:
“Art. 9 …………………………………………….. ……………………………………………….. ……………….
Single paragraph. ……………………………………………….. ………………………………………………
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VI – companies that, by means of a draw, similar method, operation of lotteries, including fixed-quote bets, or other systems for capturing bets with payment of prizes, carry out distribution of money, movable property, real estate and other goods or services, as well as grant discounts on their purchase or contracting;
