The new SPA Ordinance establishes the revenue codes to be observed by fixed-odds betting operators when collecting, via the Federal Revenue Collection Document (DARF), the allocations provided for in items IV-A and VI of § 1º-A of article 30 of Law No. 13,756 of December 12, 2018.
Ordinance 1,907/2025 defines:
Art. 2 - SPA/MF Ordinance No. 1,212 of July 30, 2024, shall come into effect with the addition of the following art. 4º-A:
"Art. 4º-A - For the purposes set forth in item VI of §1º-A of art. 30 of Law No. 13,756, of December 12, 2018, payments must be made via DARF under revenue code:
6524 (REVENUE FROM FIXED-OF-SHARES LOTTERY - HEALTH)."
Art. 3 - Art. 4 and the annex of SPA/MF Ordinance No. 1,212, of July 30, 2024, shall be in effect with the following wording:
"Art. 4 - For the purposes provided for in item IV-A of §1-A of art. 30 of Law No. 13,756, of December 12, 2018, payments must be made via DARF under revenue code:
9197 (CONTRIBUTIONS/REVENUE LOTTERIES FIXED-ODDS BETTING)" (NR).
The changes will take effect next Monday, September 1st, and reinforce standardization, transparency, and legal certainty in the betting sector, in addition to ensuring the proper allocation of funds provided by law.
Source: GMB
