Normative Instruction RFB nº 2,188 was published in the Official Gazette of the Union this Tuesday (30) by the Special Secretariat of the Federal Revenue of Brazil of the Ministry of Finance, which amends Normative Instruction nº 2005/2021 to include a chapter referring to the lottery modality called fixed-odds bet.
The rule includes the need for information regarding the social contribution levied on the lottery modality called fixed-odd bet in the Declaration of Federal Tax Debts and Credits (DCTF).
Social contribution is one of the taxes to which all companies installed in Brazil are subject and, in the case of sports betting and online gambling, rates of 0.5% were defined for bets placed in physical media and 0.25% on those carried out in a virtual environment, to be applied to the operators' net profit.
The DCTF regulates the collection of social contributions and the Federal Revenue's objective was to make clear the need to include sports betting and online gambling in the list of activities covered by art. 12 of Normative Instruction 2005, of 2021. The article now contains item XIII as one of the taxes and contributions administered by the Federal Revenue Service:
“XIII - social contribution levied on the lottery modality called fixed-odd bet referred to in item IV-A of § 1º-A of art. 30 of Law No. 13,756, of December 12, 2018, calculated monthly, observing the provisions of §§ 18 to 20.”
“§ 18. The amounts relating to the social contribution referred to in item XIII of the caput must be informed in the DCTF, in the Social Security Contributions group.”
“§ 19. The payment of the social contribution referred to in item XIII of the caput must be carried out by the 20th (twentieth) of the month following the calculation, through a Federal Revenue Collection Document (Darf), with revenue code 9197 .”
“§ 20. The deadline for payment referred to in § 19 must be postponed to the immediately following business day, if there are no banking hours on the 20th (twentieth).”
Source: GMB
