Senate plenary approves Anti-Faction Bill and creation of CIDE-Bets
The Senate plenary approved on Wednesday night (10) the bill that establishes a legal framework for combating organized crime in Brazil. The approved text is a version by the rapporteur, Senator Alessandro Vieira (MDB-SE), of PL 5.582/2025 , from the Executive Branch.
The proposal, which was considered by the Plenary under urgent procedure, was approved in a roll-call vote by 64 to 0 and will return to the Chamber of Deputies because it was modified in the Senate.
In a new vote by the Chamber's plenary, the representatives will assess whether or not to accept the modifications suggested by the senators.
Fund to combat organized crime
Senator Alessandro Vieira (MDB-SE), rapporteur for the matter in the CCJ (Committee on Constitution, Justice and Citizenship) and in the Plenary, introduced the creation of a specific fund to finance the fight against organized crime. This fund will be supplied by the CIDE-Bet (a tax on sports betting) through resources from the 15% tax on sports betting, known as "bets". Estimates from the Central Bank cited in the report indicate that this mechanism could generate approximately R$ 30 billion.
The Brazilian Institute for Responsible Gaming (IBJR) strongly condemned the approval of the Cide-Bets tax by the Senate's Constitution, Justice and Citizenship Committee (CCJ), arguing that the measure could strengthen organized crime. According to the institute, by taxing the bettor's deposit at 15%, the State creates a situation where R$100,00 is worth only R$85,00 in regulated companies, while in the illegal market the same value remains the full amount, encouraging migration to illegal platforms. The Parliamentary Front for the Free Market also opposed the creation of the Cide-Bets tax, warning that the new tax could strengthen the illegal betting market.
International experience is cited as evidence of the risks of this tax model. In Colombia, the implementation of taxation on deposits resulted in a drop of over 30% in state revenue and a significant increase in the illegal market. The Netherlands also recorded growth in unregulated operators after raising the tax burden.
The approved text also proposes the creation of the Special Regime for Exchange and Tax Regularization (RERCT) Litigation Zero Bets, which will be a mechanism for the voluntary declaration of assets related to fixed-odds betting, with an Income Tax rate of 15%, plus a 100% penalty on the increase in assets verified until December 31, 2024. The proposal, partially accepted by the rapporteur, took advantage of the logic of retroactive regularization, but maintained a broader scope and coverage of other federal taxes provided for in Amendments No. 80 and 112, already incorporated into the text, which offer a more comprehensive response to the tax compliance needs in the betting sector.
What changes with the Anti-Faction Bill?
Cide-Bets and financing
⇒ It applies to transfers made by bettors to betting platforms (not to the companies' profits).
⇒ A tax rate of 15%, with an estimated annual revenue of up to R$ 30 billion.
⇒ At least 60% of the resources will be allocated by states through public security funds.
Regulation of the betting sector
⇒ Creation of a Single Regularization Declaration for companies that operated without authorization.
⇒ Allows you to settle debts related to Corporate Income Tax (IRPJ), Social Contribution on Net Profit (CSLL), Social Integration Program (PIS), and Contribution to Social Security Financing (Cofins) from the last five years.
⇒ It provides for severe penalties for omissions or new irregularities.
