Senators and deputies participate this Thursday (9) in a session of the National Congress for the analysis of 34 presidential vetoes. It will be the first deliberative session of the National Congress this year. On the agenda, the 24th item is 49/2023, which deals with the taxation of users of sports betting sites and online gaming.
The National Congress has scheduled a semi-presential session in which it will discuss 34 presidential vetoes. Among them, the partial veto by President Lula (Veto 49/2023) to Law 14.790/2023, sanctioned on December 30, when six articles were vetoed, three of which dealt with the taxation of bettors.
Since March 3, the Plenary cannot vote on any matter before the consideration of the veto.
After the presidential sanction, the Civil House sent to the president of the Senate, Rodrigo Pacheco (PSD-MG) the message 749/2023, indicating the reasons for the vetoes to three paragraphs that deal with the taxation of bettors and another three about commercial promotions.
In the reasons pointed out for the veto on taxation to bettors, the message informed:
“The maintenance of §§1º and 3º of art. 31 of the PL would entail a taxation of Income Tax different from that verified in other lottery modalities, thus having a distinction of tax conduct without a motivating reason for such. Moreover, the maintenance of §2º of art. 31 of the PL would also go against tax equality, under the terms of art. 150, II, of the Federal Constitution, since it would bring a logic of exemption from Income Tax in disagreement with the ordinary regulation existing in the scope of receiving prizes from lotteries in general, established by art. 56 of Law No. 11.941, of 2008.”
The paragraphs provided for the collection of Income Tax on winnings of bettors that exceeded R$ 2,100 annually, calculated gains and losses, that is, the net result of all bets.
In conversation with GMB, anonymously, some analysts claim that the publication of Normative Instruction 2.191, which maintains the exemption of IR in sports betting and online gaming up to the limit of R$ 2,259.20, may be an indication that Lula's veto will be overturned.
“The Federal Revenue would not issue a Normative Instruction exempting bettors from IR up to the limit of the 1st exemption bracket if there was not some type of acquiescence from the Executive. It is to be imagined that the government already admits being defeated or that it understood the risk of taking bettors to the unregulated market”, said a source to GMB.
“From the National Congress everything can be expected, especially at a time when the government is weakened in its negotiations with the Parliament, but it is important to follow closely, since, if the veto is maintained, the Federal Revenue will have to review the Normative Instruction published this Tuesday (7)”, stated another expert in sports betting and online gaming and with good traffic in the corridors of the Chamber of Deputies and the Senate.
For the rejection of the vetoes, an absolute majority of the votes of deputies and senators is required, that is, 257 votes of deputies and 41 of senators, counted separately. If a lower number of votes for rejection is recorded in one of the Houses, the veto is maintained.
As soon as the vetoes are deliberated, the corresponding parts of the project are sent for promulgation by the president of the Republic, who has 48 hours to do so. If he does not do so within this period, it is up to the president of the Senate to promulgate the law.
Source: GMB
