Wednesday (31) has been important for defining the direction of the Brazilian online betting market. The Ministry of Treasury published a second ordinance in the Official Gazette of the Union, announcing the procedures for transferring the proceeds from revenue from sports betting and online games.
The prizes and betting secretary, Regis Dudena, signs this ordinance which determines that transfers made to the National Treasury’s Single Account must be collected through a Federal Revenue Collection Document (DARF).
The operator who does not pass on the revenue is subject to civil, administrative and criminal liability.
The first regulations announced this Wednesday determined the technical requirements for online gaming and live gaming studios.
Check out the Ministry of Treasury’s regulations in full:
SPA/MF ORDINANCE No. 1,212, OF JULY 30, 2024
Establishes procedures for transferring the proceeds from the collection of the fixed-odd betting lottery, referred to in §1-A of art. 30 of Law No. 13,756, of December 12, 2018, and provides other measures.
THE SECRETARY OF PRIZES AND BETS OF THE MINISTRY OF TREASURY, in the use of the powers conferred on him by art. 55, item I, item “d”, of Annex I of Decree No. 11,907, of January 30, 2024, and in view of the provisions of Law No. 13,756, of December 12, 2018, and Law No. 14,790, of December 29, 2023, resolves:
Art. 1 This Ordinance establishes procedures for the transfer of the proceeds from the collection of the fixed-odd betting lottery, as referred to in §1-A of art. 30 of Law No. 13,756, of December 12, 2018.
Art. 2 Transfers made to the National Treasury’s Single Account must be collected through a Federal Revenue Collection Document (DARF).
Single paragraph. Transfers made to the National Treasury’s Single Account are those provided for in items II, III, items “h” and “i”, IV-A, V, VI, VIII and IX of §1-A of art. 30 of Law No. 13,756, of December 12, 2018.
Art. 3 For the destinations provided for in items II, III, items “h” and “i”, V, VIII and IX of §1-A of art. 30 of Law No. 13,756, of December 12, 2018, collections must occur through DARF in revenue code: 5862 (PARTICIP.UNIÃO REC.LOTER.APOSTAS QUOTA FIXA).
Art. 4 For the destinations provided for in items IV-A and VI of §1-A of art. 30 of Law No. 13,756, of December 12, 2018, collections must occur through DARF in the revenue code: 9197 (CONTRIB.S/RECEITA LOTERIAS APOSTAS QUOTA FIXA).
Art. 5 The betting operating agent is responsible for correctly filling in the revenue code in the DARF.
Art. 6 The betting operator who does not pass on the revenue provided for in § 1-A of art. 30 of Law No. 13,756, of December 12, 2018, in accordance with the provisions of this Ordinance, is subject to civil, administrative and criminal liability.
Single paragraph. The transfer of resources by the betting operating agent is subject to the general principles of public administration and accountability, through monthly reports, and supervision by the Prizes and Betting Secretariat.
Art. 7 In the case of prescribed prizes, in which the bettor loses the right to receive his prize or to request a refund, the prize amounts will be paid to the National Treasury’s Single Account, subject to the provisions of art. 32 of Law No. 14,790, of December 29, 2023, and in an act of the Brazilian Federal Revenue Secretariat.
Art. 8 The form of distribution of the transfer provided for in subparagraph “a” of item III of §1-A of art. 30 of Law No. 13,756, of December 12, 2018, will be regulated in a specific standard.
Art. 9th. The form of distribution of the transfers provided for in paragraphs “b” to “g” and “j”, of item III, and item VII, of §1-A of art. 30 of Law No. 13,756, of December 12, 2018, will be subject to specific guidance being issued by the Prizes and Betting Secretariat.
Art. 10. The betting operator must keep at the disposal of the Prizes and Betting Secretariat the documentation proving the transfers to the Treasury and legal beneficiaries directly for a period of 5 (five) years.
Art. 11. The destinations referred to in §1-A of art. 30 of Law No. 13,756, of December 12, 2018, consider the proceeds from the collection resulting from all types of fixed-odd bets, virtual or physical, which have as their object both real sports-themed events and virtual online gaming events. line.
Art. 12. This Ordinance comes into force on the date of its publication, taking effect from January 1, 2025.
REGIS ANDERSON DUDENA
SINGLE ANNEX
COLLECTION THROUGH DARF
I. Transfers made to the National Treasury’s Single Account through collection by DARF must comply with the following codes:
