The Commission for Education, Culture and Sport (CE) approved this Tuesday (11) the project of the General Law for Sport (LGE - Bill 1.825/2022). Reported by Senator Leila Barros (PDT-DF), the text will now be analyzed by the Plenary and, if approved, will be sanctioned.
Through the project, LGE recognizes sport as an activity of high social interest. Its exploitation and management must be guided by the principles of financial and administrative transparency, morality in sports management and the social responsibility of its leaders.
The LGE also deals with the National Sports System (Sinesp), which must be guided by the integration of planning, through ten-year sports plans of states, the Federal District and municipalities in line with the National Sports Plan.
Tax incentive
LGE increases the deduction limit provided for companies from 3% to 4% of Income Tax due for financing sports. For individuals, the limit is 7%.
The bill also establishes that the sports organizations responsible for the games have the right to exploit and commercialize the dissemination of images and sounds. They therefore have the prerogative to negotiate, authorize or prohibit the capture, broadcast, transmission, retransmission or reproduction of images, by any means, of a sporting event in which they participate.
Equity is provided for in the awards paid to male and female athletes, both in regular sports and in para-sports. Only Sinesp organizations that have equality in amounts paid to male and female athletes, as well as parasports athletes, will receive federal transfers, in the awards granted in competitions that they organize or participate in. These organizations will also have to have a minimum presence of 30% women in management positions.
Public money from lotteries
The sports organizations that receive funds from the exploitation of lotteries must manage these amounts in compliance with the general principles of public administration and will be supervised by the Federal Court of Accounts (TCU).
Only entities that are in good standing in their tax and labor obligations will benefit from federal transfers or from lotteries. They must also demonstrate that their president has a mandate of up to four years, with a single re-election being allowed, their spouse and blood relatives, or similar, up to the second degree being ineligible for succession.
To access public resources, the sports entity must have transparent management regarding economic and financial data, contracts, sponsors, image rights, intellectual property and any other aspects. The statute of these entities must have defining principles of democratic management and transparency of management in the movement of resources.
Sports organizations will only be able to obtain public funds — or be entitled to economic and financial recovery programs — if they present their financial statements and the respective audit reports.
Olympic cycles
The Brazilian Olympic Committee (COB) and the Brazilian Paralympic Committee (CPB) must sign with the Ministry of Sport, by December of the year in which the Olympic and Paralympic Games are held, their pacts for the following Olympic and Paralympic cycles.
To receive the Athlete Scholarship in the Podium-Athlete category (whose scholarship can reach up to R$ 15,000 – US$ 2,960- per month), the athlete must be ranked among the top 20 in the world in the modality.
Fight against corruption
LGE also determines that managers who are in default in rendering accounts of the sports organization will become ineligible for ten years, by final judicial decision or by the respective organization.
The directors will also be jointly and unlimitedly liable for unlawful acts, irregular or reckless management, or contrary to the provisions of the entity's bylaws.
LGE provides for penalties for managers who receive any payment, donation or other form of transfer of funds from third parties who, within a period of up to one year before or after the transfer, have entered into a contract with the sports organization under their authority. The prohibition includes companies in which the director, his spouse or relatives up to the third degree are partners or directors.
Source: Senate Agency
