This Wednesday night, 2nd, it was approved the Provisional Measure (PM) 1034/21, which amends the sports betting law. The PM received modifications accepted by the rapporteur, deputy Moses Rodrigues (MDB/CE), proposed by deputy Hugo Motta (Republicans/PB) which changed the distribution of the amounts collected by sports betting. With the approval of the PM, the collection after deducting income tax and prizes will be considered for tax collection purposes.
In the opinion of the deputy, "in the previous wording, it is provided that the system of taxation and allocation of revenues is on the product of the collection of fixed-quote bets, a system used for sports lotteries, which have taxation and allocation of revenues and prizes fixed in percentages of the collection.”
For him, in the fixed betting modality, "the concept must be different: it is a betting system related to sports-themed events, in which it is defined, at the time of placing the bet, how much the bettor can win in case of correct prognosis. This amount is related to the amount bet and not to the proceeds.”
The deputy concludes, in his justification, that “the form of taxation needs to be adequate to be established due to the difference between collection and paid prizes. The amendments to the aforementioned legislation will allow progress towards the establishment of the lottery modality of fixed-odd betting and to have the appropriate collection for the Union.”
In fixed-odds betting, the bettor tries to predict the result of real sporting events (score, number of cards, who will score the first goal, etc.) in football matches, knowing in advance how much he can win in case of a hit.
"Experience in Europe shows that it is better to adopt the operator's gross profit as a basis, providing stable flows of public revenue and prizes and making bettors use the services of local operators," said the rapporteur.
The modification defines that, from the total collected, the prizes will first come out, without fixing the amount, the amount of the incident income tax (30%) and the social security portion (0.10% for bets on physical media and 0.05% for those in virtual environment).
The political left wing (PSB, PT, PDT, PSOL, Novo, PCdoB, Citizenship and Rede) guided by the removal of article 6 of the substitute, which dealt with sports betting, but the PT proposal was rejected by 291 votes to 127.
Thus, the amendments to Law 13756/18 were approved as follows:
Art. 6 º O 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 – the payment of prizes;
II - the payment of the contribution to Social Security levied on the proceeds of the collection at the rates of:
a) 0.10% (ten hundredths percent), in the case of physical bets, and
b) 0.05% (five hundredths percent), in the case of bets in virtual media;
III – payment of income tax on the award; and
IV - the difference between the proceeds of the collection and the amounts referred to in items I to III of the caput will also be allocated to:
a) 0.82% (eighty-two hundredths percent) of the balance for the executing entities and executing units of public school units of early childhood education, elementary education and high school that have achieved the goals established for the results of the national evaluations of the basic education, according to an act of the Ministry of Education;
b) 2.55% (two wholes and fifty-five hundredths percent) of the balance to the FNSP;
c) 1.63% (one whole sixty-three hundredths percent) of the balance to Brazilian sports entities that assign the rights to use their names, brands, emblems, hymns, symbols and similar for dissemination and running the fixed odds lottery lottery; and
d) 95% (ninety-five percent), at most, of the balance, to cover the cost and maintenance expenses of the operator of the fixed-quota lottery betting agent.
§1 The percentage allocated to the cost and maintenance expenses provided for in subparagraph d, of item IV, of the caput 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 collections directly to the legal beneficiaries referred to in items a and c, of item IV, of the caput of this article.
§3 The resources referred to in subparagraph a, of item IV, of the caput of this article, shall be applied in funding and investments that contribute to guarantee the functioning and improvement of the physical and pedagogical infrastructure of educational establishments.
§4 For the purposes of this Law, the following are considered:
I – Executing Entities: the district, state, and municipal secretariats responsible for formalizing the procedures necessary for the receipt and execution of resources destined for schools in their education networks that do not have their own executing units;
II - own executing units: private non-profit entities, representative of public schools and integrated by members of the school community, commonly called school boxes, school councils, school boards, parent-teacher associations, among other denominations, responsible for the formalization of procedures necessary for receiving transfers, as well as for the execution of these resources.
§5 Without prejudice to the contribution to Social Security referred to in item II of this article, the amount allocated for the payment of the prize and the payment of the income tax levied on the award will not comprise the calculation basis of the social contributions of art. 195 of the Federal Constitution owed by the operating agents.” (NR)
Art. 7 Item VI of the sole paragraph of art. 9 of Law No. 9,613, of March 3, 1998, becomes effective under the following terms:
“Art. 9°………………………………………………………………………….
Single paragraph. …………………………………………………………………
VI - companies that, by means of a draw, similar method, operation of lotteries, including fixed-quote betting, or other systematics of capturing bets with payment of prizes, carry out distribution of money, movable property, real estate, other goods or services , as well as grant discounts on their purchase or contract.
Source: GMB
