05/06/2024 – 09:12
Marcello Casal Jr/Agência Brasil
The law also brings measures to protect children and teenagers who use games
The President of the Republic, Luiz Inácio Lula da Silva, sanctioned Law 14,852/24, which establishes the legal framework for the electronic games industry. The project (PL 2796/21) that gave rise to the standard was approved by the Chamber of Deputies in early April, after undergoing changes in the Federal Senate. The original text is by deputy Kim Kataguiri (União-SP) and was reported in the Chamber by deputy Darci de Matos (PSD-SC).
The law was published this Monday (6) in the Official Gazette of the Union. Lula vetoed just an excerpt from the proposal approved by deputies and senators: which allowed companies that invested in independent Brazilian games to deduct 70% of the value of remittances abroad from Income Tax.
Lula claimed that the National Congress did not present the budgetary impact of the tax benefit, which affects public accounts. The veto will still be analyzed by deputies and senators, in a session to be scheduled.
Main points
Law 14,852/24 regulates the manufacture, import, sale, development and commercial use of electronic games in Brazil. The text excludes from this segment games like “bet”, poker and others that involve cash prizes. Other points of the standard are:
- the electronic games industry will have incentives similar to those applicable to the cultural sector provided for in the Rouanet Law and the Audiovisual Law;
- the government will regulate customs clearance and import taxes for games, with a view to fostering innovation in the sector;
- individual entrepreneurs and individual microentrepreneurs (MEIs) who develop electronic games will have special treatment (which will be subsequently regulated).
Children and teenagers
The law also includes measures to protect children and teenagers who use games. The text provides, for example;
- the conception, design, management and operation of electronic games accessible by children and adolescents must take the interest of this age group as a parameter;
- Games with interaction will have to guarantee the application of safeguards, such as a system for receiving complaints and reports.
- Electronic game providers must ensure that their services do not generate an environment conducive to any form of neglect, discrimination, exploitation, violence, cruelty or oppression against children and adolescents.
It will be up to the State to carry out the indicative age classification of games, taking into account the risks related to digital purchases in the context of games, which can encourage unrestrained consumption in children.
Report – Janary Júnior
Editing – Marcelo Oliveira
