SPA/MF Ordinance No. 1.212, of July 30, 2024
Establishes procedures for the transfer of funds from the fixed-odds betting lottery, as referred to in §1-A of Article 30 of Law No. 13.756, of December 12, 2018, and provides other measures.
The Secretary of Prizes and Betting of the Ministry of Finance, in the exercise of the powers conferred upon him by Article 55, item I, subparagraph “d”, of Annex I of Decree No. 11.907, of January 30, 2024, and considering the provisions of Law No. 13.756, of December 12, 2018, and Law No. 14.790, of December 29, 2023, resolves:
Article 1. This Ordinance establishes procedures for the transfer of the proceeds from the fixed-odds betting lottery, as referred to in §1-A of Article 30 of Law No. 13.756, of December 12, 2018.
Article 2. Transfers made to the National Treasury's Single Account must be made through collection via a Federal Revenue Collection Document (DARF).
Sole paragraph. Transfers made to the National Treasury's Single Account are those provided for in items II, III, subparagraphs “h” and “i”, IV-A, V, VI, VIII and IX of §1-A of article 30 of Law No. 13.756, of December 12, 2018.
Article 3 For the allocations provided for in items II, III, subparagraphs “h” and “i”, V, VIII and IX of §1-A of article 30 of Law No. 13.756, of December 12, 2018, the payments must be made by means of DARF under revenue code: 5862 (PARTICIP.UNIÃO REC.LOTER.APOSTAS FIXA ODDS).
Article 4. For the allocations provided for in items IV-A and VI of §1-A of article 30 of Law No. 13.756, of December 12, 2018, the payments must be made through DARF under revenue code: 9197 (CONTRIB.S/RECEITA LOTERIAS APOSTAS QUOTA FIXA).
Article 5. The betting operator is responsible for correctly filling in the revenue code on the DARF form.
Article 6. The betting operator who fails to transfer the revenues stipulated in § 1-A of Article 30 of Law No. 13.756, of December 12, 2018, in accordance with the provisions of this Ordinance, is subject to civil, administrative, and criminal liability.
Sole paragraph. The transfer of funds by the betting operator is subject to the general principles of public administration and to accountability, through monthly reports, and oversight by the Prizes and Betting Secretariat.
Article 7. In the case of expired prizes, where the bettor loses the right to receive their prize or to request a refund, the prize amounts will be collected into the Single Treasury Account, in accordance with the provisions of Article 32 of Law No. 14.790, of December 29, 2023, and an act of the Federal Revenue Service of Brazil.
Article 8. The method for distributing the funds provided for in subparagraph “a” of item III of §1-A of article 30 of Law No. 13.756, of December 12, 2018, will be regulated by specific rule.
Article 9. The method of distributing the funds provided for in subparagraphs “b” to “g” and “j” of item III, and item VII of §1-A of Article 30 of Law No. 13.756, of December 12, 2018, will be the subject of specific guidance issued by the Secretariat of Prizes and Bets.
Article 10. The betting operator must keep available to the Prizes and Betting Secretariat the documentation proving the transfers to the Treasury and to the legal beneficiaries directly for a period of 5 (five) years.
Article 11. The allocations referred to in §1-A of Article 30 of Law No. 13.756, of December 12, 2018, consider the proceeds from the collection of all types of fixed-odds betting, virtual or physical, that have as their object both real sporting events and virtual online gaming events.
Article 12. This Ordinance shall enter into force on the date of its publication, producing its effects from January 1, 2025.
REGIS ANDERSON DUDENA
SOLE ANNEX
Collection via DARF (Tax Collection Document)
I. Transfers made to the National Treasury's Single Account through DARF payment must comply with the following codes:
|
Contribution receipt – Code 9197 (CONTRIBUTION ON REVENUE FROM LOTTERIES AND FIXED-ODDS BETS) |
||
|
Beneficiary |
Device of the Law No. 13.756 / 2018 (according to the Law No. 14.790/2023 |
Percentage in the Law |
|
social Security |
Art. 30, §1º-A, IV-A |
10 % |
|
Ministry of Health |
Art. 30, §1º-A, VI |
1% |
|
Equity participation income – Code 5862 (PARTICIP.UNIÃO REC.LOTER.APOSTAS FIXA ODAS) |
||
|
Beneficiary |
Device of the Law No. 13.756 / 2018 (in accordance with Law No. 14.790/2023) |
Percentage in the Law |
|
FNSP |
Art. 30, §1º-A, II, “ a” |
12,60 % |
|
Sisfron |
Art. 30, §1º-A, II, “b” |
1,00 % |
|
Sport Ministery |
Art. 30, §1-A, III, “h” |
22,20 % |
|
Sports Secretariats of the States and the Federal District |
Art. 30, §1-A, III, “i” |
0,70 % |
|
Embratur |
Art. 30, §1º-A, V, “a” |
5,60 % |
|
Ministry of Tourism |
Art. 30, §1º-A, V, “b” |
22,40 % |
|
Funapol |
Art. 30, §1º-A, VIII |
0,50 % |
|
servant |
Art. 30, §1º-A, IX |
0,40 % |
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