The Normative Instruction determines that the inspection fee is levied monthly on the proceeds of the collection after the legal deductions stipulated in Law 13.756 and in accordance with the value ranges intended to cover the operator's operating and maintenance costs.
The payment must be made by the 10th of the month following the award distribution, using the Federal Collection Guide (GRU). The payment process will be carried out through the PagTesouro digital payment processing component, managed by the National Treasury Secretariat. The amounts may be paid by Pix, credit card or simple GRU payment slip.
To generate the GRU, the taxpayer must indicate the Ministry of Finance as the collecting agency (code 25000), the Prizes and Betting Secretariat as the collecting management unit (code 170592), the service to which the fee corresponds (code 019021) and the collection code 10139-7 (inspection fee for fixed-odds lotteries). In it, the operator must fill in the other fields, which involve the taxpayer's qualification, month of jurisdiction, amount and the license number for operating fixed-odds bets granted by SPA.
Source: GMB
