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Report from EXAME dealt with a bill that aims to create a legal framework for the electronic games industry in Brazil. The report highlighted that one of the objectives of the project is to include electronic games in the same taxation category as computer equipment. Dr. Matheus Puppe, partner in the TMT, Privacy & Data Protection area at Maneira Advogados, was interviewed to comment on the matter.

Cheaper games? CAE approves PL for the games industry and changes taxation category

Project also defines that slot machines and similar games of chance do not fall into the category of electronic games

André Lopes

(Photo: Freepik)

In a significant move for the gaming sector, the Economic Affairs Commission (CAE) sanctioned Bill (PL) 2,796/2021 in this Tuesday, 6. A code, coming from the Chamber of Deputies, which aims to create a legal framework for the electronic games and fantasy games industry. The text now goes to the Plenary for deliberation.

One of the main objectives of the PL is to include electronic games in the same taxation category as computer equipment, as determined by Law 8,248 of 1991 and Law 11,196 of 2005. ‘By dealing with this type of “digital entertainment”, it will better define the scenario and reduce uncertainty when it comes to taxes” says Matheus Puppe, lawyer specializing in new technologies at the Maneira Advogados.

It should be noted that the project specifically disregards slot machines and similar machines as electronic games. Fantasy games, also identified as e-sports, are described in the PL as those played virtually, based on the performance of athletes in real sporting events.

The age classification in the new code is the responsibility of the State, and the organization of competitions between users of electronic and fantasy games is also permitted, with the possibility of prizes.

In addition to entertainment, the project recognizes the application of electronic games for educational purposes in line with the National Common Curricular Base (BNCC), for therapeutic purposes and for training and simulations in driving vehicles and operating machines.

The text encourages the State to promote the creation of technical courses, degrees and other forms of training focused on game programming.

According to the project, no special qualifications or state licenses will be required for programmers and game developers. A draft amendment presented by Senator Irajá emphasizes that the proposal deals with both entertainment services and the commercial use of games.

https://exame.com/tecnologia/jogos-mais-baratos-cae-aprova-pl-da-industria-de-games-e-altera-categoria-de-tributacao/

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