The Special Secretariat of the Federal Revenue of Brazil (RFB) and the Secretariat of Prizes and Bets of the Ministry of Treasury (SPA/MF) issued Joint Ordinance RFB/SPA/MF No. 3, which establishes the Intersecretariat Working Group, called GTI- Bets.
Published this Wednesday (8) in the Official Gazette of the Union, the main objective of this group is to monitor the gaming and betting sector, especially in the form of fixed-odd betting.
In this way, ensuring the tax compliance of authorized companies and identifying illegal operations by unauthorized entities that may be involved in illicit activities, such as money laundering.
The GTI-Bets will be composed of three members appointed by the Subsecretariat of Inspection of the Federal Revenue of Brazil (Sufis), by the General Coordination of Research and Investigation of the Federal Revenue of Brazil (Copei) and by the Secretariat of Prizes and Bets. The Sufis representative will coordinate the work.
The group will have an initial duration of six months, which may be extended by decision of the secretaries, and must present bimonthly reports to the departments involved, in addition to a conclusive report at the end of the work, containing relevant proposals.
Ordinance in full
JOINT ORDINANCE RFB/SPA/MF No. 3, OF JANUARY 6, 2025
Provides for the constitution of a working group formed by members of the Special Secretariat of the Federal Revenue of Brazil and the Secretariat of Prizes and Bets.
THE SPECIAL SECRETARY OF FEDERAL REVENUE OF BRAZIL AND THE SECRETARY OF PRIZES AND BETS OF THE MINISTRY OF TREASURY, considering their regulatory powers, as well as:
i. the authorization for legal entities to commercially exploit the lottery modality of fixed-odd betting by private economic agents throughout the national territory, in accordance with art. 29, § 3, of Law No. 13,756, of December 12, 2018, of arts. 4th to 13 of Law No. 14,790, of December 29, 2023, of MF Normative Ordinance No. 1,330, of October 26, 2023, and of SPA/MF Ordinance No. 827, of May 21, 2024;
ii. the legal and regulatory requirements, especially those of fiscal regularity, suitability and prevention of money laundering and other crimes, to be maintained during the validity of the authorization;
iii. the RFB’s power-duty to supervise regardless of any authorization granted by the SPA;
iv. the guideline to honor the self-regularization and compliance of taxpayers, seeking to avoid litigation, reserving repressive inspection preferably for those who do not adhere to the regulation of gaming and betting and opportunities for tax compliance; and
v. the cooperation guideline between the RFB and the SPA, with sharing of data and experiences, safeguarding taxpayers’ fiscal secrecy and the institutional prerogatives of each body, resolves:
Art. 1 Constitute Intersecretariat Working Group, entitled GTI-Bets, to:
I – monitor the behavior of the gaming and betting sector, referring to the lottery modality called fixed-odd betting, in relation to fiscal regularity and maintenance of requirements for the authorization of authorized legal entities, and, especially, to support the identification of possible illegal activity of companies not authorized to operate in Brazil, which may be involved in money laundering and other crimes;
II – support a proposal for a compliance program to regularize tax obligations in relation to the period prior to authorization, for authorized legal entities;
III – propose joint action to instruct the repressive inspection work of the Subsecretariat of Inspection of the Federal Revenue of Brazil; and
IV – propose the creation of a specific channel for sharing information, within the legal limits of each body’s activities, observing fiscal secrecy.
Art. 2 GTI-Bets will be composed of three members, nominated by:
I – Subsecretariat of Inspection of the Federal Revenue of Brazil – Sufis;
II – General Coordination of Research and Investigation of the Federal Revenue of Brazil – Copei; and
III – Prizes and Bets Secretariat.
Single paragraph. The Sufis representative will coordinate the work.
Art. 3 The duration of GTI-Bets will be 6 (six) months, extendable by decision of the Secretaries.
Art. 4 GTI-Bets will present bimonthly reports to the Secretariats, in addition to the conclusive report at the end of the work, with the proposals indicated in art. 1st.
Art. 5 GTI-Bets may request information directly from any unit of the Ministry of Treasury, within its respective attributions and competencies.
Art. 6 This Joint Ordinance comes into force on the date of its publication in the Official Gazette of the Union.
ROBINSON SAKIYAMA BARREIRINHAS
SPECIAL SECRETARY OF FEDERAL REVENUE OF BRAZIL
REGIS DUDENA
SECRETARY OF PRIZES AND BETS OF THE MINISTRY OF TREASURY
