Gambling reporter predicts contribution of 17% and income tax of 20% for prizes of BRL 10,000 or more

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The opinion of Deputy Felipe Carreras (PSB-PE) on the gambling project provides for a contribution of 17% on the gross revenue resulting from the activity, the creation of an inspection fee for issuing a license and an incidence of Income Tax of 20% on the net premium equal to or greater than R$ 10 thousand.

The report was filed on Tuesday night (22). Under opposition from religious groups, the president of the Chamber, Arthur Lira (PP-AL), will try to vote this Wednesday (23) on the project that legalizes gambling, such as the animal game, bingo and casino, but even within his party runs the assessment that the agenda can be left for after Carnival.

Lira publicly defends that the issue be faced by the deputies, to the annoyance of the evangelical and Catholic benches, which are articulated to obstruct the vote this Wednesday.

Carreras’ text determines that the gaming market must be regulated and supervised by the Union through a federal regulatory and supervisory body to be defined in its own law.

The text regulates activities such as casino, bingo, animal game, fixed quota and online games. To operate in the segment, it will be necessary to obtain authorization for the constitution of game operating entities and a license to operate.

In a report, Carreras highlights that, currently, gambling and betting, most of the time, operate in Brazil in an informal way and do not pay any taxes.

“With the growth of online betting, there is competition between jurisdictions (a Brazilian can easily get bets on foreign sites). These factors make the sector have high tax-amendment elasticity, so the market size is quite sensitive to burden of taxation”, he indicated in the opinion.

The proposal creates Cide-Jogos, with a rate of 17% for games. The contribution will have as a triggering event the exploitation of games and bets. The calculation basis will be the gross operating income resulting from the activity, with the deduction of the amount received by players and bettors as prizes.

According to the text, after the deduction of the premiums paid, the operators must transfer 0.68% of the gross revenue directly to the financing of the training of athletes. Of this percentage, 0.48% will be allocated to the CBC (Brazilian Committee of Clubs) and 0.2% to the CBCP (Brazilian Committee of Paralympic Clubs).

Carreras indicated that the resources from Cide-Jogos will be destined to Embratur (10%), to finance programs and actions in the area of ​​sports (10%), to finance programs and actions of the National Policy for the Protection of Players and Gamblers ( 6%) and the financing of programs and actions for animal defense and protection (6%).

They will also be applied in the financing of health programs and actions related to gambling (6%), in the National Public Security Fund (6%), in the National Culture Fund (10%), in the National Fund for Children and Adolescents ( 6%) and in the participation funds of states (20%) and municipalities (20%).

The text also brings the inspection fee for games and betting, whose triggering event is the exercise of the police power legally assigned to the Ministry of Tourism for the inspection of activities. According to the opinion, Bingo Operators will pay a fee of R$ 20 thousand per licensed establishment. Online and fixed-rate games will pay BRL 600,000 per licensed domain. Casinos, BRL 600,000 per licensed establishment, while Jogo do Bicho will pay a fee of BRL 20,000 per licensed entity.

The fee will be paid quarterly, in reais. The collection will be made until the 10th of the months of January, April, July and October of each year.

The report provides for the levy of 20% of Income Tax for individuals on net premiums equal to or greater than R$10,000. The tax will be withheld at source by the operator.

According to Carreras’s opinion, the casino licenses will be granted through a bidding process of the highest proposed investment and highest bid type. The paid-in capital will have to be R$ 100 million.

The deputy prohibited the granting of licenses for more than one establishment per state to the same economic group and more than five to the same economic group in the national territory.

In addition, he set limits on licenses. One will be granted to federation units with up to 15 million inhabitants. States that have between 15 million and 25 million inhabitants will be able to have two, and those with more than 25 million inhabitants will be able to receive three licenses.

In the case of bingos, the license will be through a bidding process of the largest proposed investment and largest proposal to obtain the license with a minimum value of the equivalent of the paid-in capital, limited to one bingo for every 150 thousand inhabitants per municipality. The paid-in capital will be R$ 10 million.

Each establishment will be able to have 400 video bingo machines, and operation will be authorized in stadiums with a capacity of over 15,000 fans.

In the animal game, the license will be through a bidding process of the largest investment proposed and the largest proposal to obtain the license, with a minimum value equivalent to the paid-in capital, with a paid-in capital of R$ 10 million and a resource reserve in guarantee for payment . Every 700 thousand inhabitants can be granted a license in each unit of the federation.

In addition, the text establishes that the exploitation of games of chance, through bets in electronic marketing channels, via the internet, cell phones, tablets or other authorized digital communication channels and the exploitation of fixed-odds games are limited to a license every 700 thousand inhabitants, preceded by an auction with paid-in capital of R$ 100 million.

The report only obliges the payment of gambling debts and bets assumed by players with regularly licensed operators. It also provides for a 90-day statute of limitations for prizes unclaimed by players and bettors.

The opinion prohibits, throughout the country, advertising and commercial advertising of domain names for websites that offer or have as their object the practice or exploitation of gambling or betting that has not been properly registered in the country.

In addition, it determines that internet connection and application providers based in the country will not be able to allow access to websites, nor the availability, for payment or free of charge, of applications that offer games and bets that are not registered with the Ministry of Tourism. .

The project creates the national registry of banned, a large database aimed at registering players banned from entering gaming environments.

The opinion also includes a part on crimes against gambling and betting, such as exploiting any kind and form of gambling, physical or virtual, including through gambling machines, websites or applications on the internet, without meeting the requirements of the law. The prescribed penalty is imprisonment, from four to seven years, and a fine.

It also establishes the crime of defrauding, adulterating, concealing or directing the result of a game or bet, by any means or form, or paying your prize in violation of the law. The penalty is imprisonment, from four to seven years, and a fine.

In order to minimize the crime of money laundering, the project proposes a change in the law that deals with the subject to provide for the application of the double penalty to crimes committed with the aid of the exploitation of games and bets. It also brings the revocation of the establishment’s location and operating license as a mandatory effect of the conviction.

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