The Brazilian Federal Revenue Service (RFB) announced a significant change in RFB Normative Instruction No. 2,005, of January 29, 2021. The change, published in RFB Normative Instruction No. 2,188, of April 29, 2024, concerns the “social contribution incident on the lottery modality called fixed-odd sports betting“.
In other words, this change has direct implications for bettors and the sports betting market as a whole. Let’s understand better what this means.
Change directly affects the sports betting market
Social contribution is a tax that is levied on the lottery modality called “fixed-odd betting”. Thus, this modality is regulated by item IV-A of § 1º-A of art. 30 of Law No. 13,756, of December 12, 2018.
Then, the contribution is calculated monthly and must be reported in the Declaration of Federal Tax Debts and Credits (DCTF), in the Social Security Contributions group.
Payment of social contributions must be made by the 20th of the month following the calculation. Therefore, payment is made through the Federal Revenue Collection Document (Darf), with revenue code 9197.
If there are no banking hours on the 20th, the payment deadline is postponed to the next business day.
The inclusion of the social contribution in the DCTF represents an important change for the sports betting market. This implies greater transparency and control over betting operations, which can contribute to the security and reliability of the sector.
Furthermore, the change could also have an impact on tax collection, since social contributions are a source of revenue for the government.
The new Normative Instruction comes into force on the date of its publication in the Official Gazette of the Union. Therefore, it is important that bettors and companies in the sector are aware of these changes and adapt to the new rules.
Therefore, below is the full Normative Instruction.
RFB Normative Instruction No. 2,188, of April 29, 2024
Amends RFB Normative Instruction No. 2,005, of January 29, 2021, to include the need for information regarding the social contribution levied on the lottery modality called fixed-odd bet in the Declaration of Federal Tax Debits and Credits (DCTF).
THE SPECIAL SECRETARY OF FEDERAL REVENUE OF BRAZIL, in the use of the attribution conferred on him by item III of art. 350 of the Internal Regulations of the Special Secretariat of the Federal Revenue of Brazil, approved by Ordinance ME nº 284, of July 27, 2020, and in view of the provisions of art. 29 and in § 9 and in item IV-A of § 1-A of art. 30 of Law No. 13,756, of December 12, 2018, resolves:
Art. 1 RFB Normative Instruction No. 2,005, of January 29, 2021, comes into force with the following changes:
Art. 12. …………………………………………………………………………………………………….
XIII – social contribution levied on the lottery modality called fixed-odd bet referred to in item IV-A of § 1º-A of art. 30 of Law No. 13,756, of December 12, 2018, calculated monthly, observing the provisions of §§ 18 to 20.
§ 18. The values relating to the social contribution referred to in item XIII of the caput must be informed in the DCTF, in the Social Security Contributions group.
§ 19. The payment of the social contribution referred to in item XIII of the caput must be made by the 20th (twentieth) of the month following the calculation, using the Federal Revenue Collection Document (Darf), with revenue code 9197.
§ 20. The deadline for payment referred to in § 19 must be postponed to the immediately following business day, if there are no banking hours on the 20th (twenty).” (NR)
Art. 2 This Normative Instruction comes into force on the date of its publication in the Official Gazette of the Union.
ROBINSON SAKIYAMA BARREIRINHAS
