The sanction of the Games Legal Framework last Friday (3) represents a crucial moment for the gaming industry in Brazil. Bill No. 2796/2021 intends to regulate all relevant aspects of the production, import, commercialization, development and commercial use of electronic games.
Among the guidelines established by the Legal Framework are the protection of children and adolescents, with the creation of a reporting system; encouraging investment in the sector, through the Audiovisual Law and the Rouanet Law; the inclusion of games in the National Digital Education Policy, with implementation in schools; and the recognition of professionals in the sector, including them in the MEI categories and in the Brazilian Classification of Occupations (CBO).
In a scenario where the gaming market generates more than R$13 billion nationally, this creates a safer and more favorable environment for the growth of the creative industry in the country. Márcio Filho, president of the Association of Digital Game Developers of the State of Rio de Janeiro (RING) and specialist in Games and Society, expresses optimism with the sector’s advancement, highlighting the expectation of an increase in private investments and the creation of job opportunities .
“The sector’s expectation with the sanction is that we can see investments and opportunities in the area multiplied. It is estimated that over the next three years, we will see the entry of R$ 200 million to R$ 300 million annually in private investments in the sector, a two to three times multiplication of the total volume of employees in the sector in the next decade , and, therefore, the creation of opportunities that place Brazil at a more prominent level in the global production cycle”, states Filho.
The legislation responds to the sector’s requests for regulation, but Filho emphasizes that the process is just beginning. Continuous dialogue with the government is essential to promote the new guidelines and ensure the expected economic growth.
“It is essential that we have a good dialogue with the government, in order to promote regulation, if possible, even before the time specified in the law. The first part, immediately after the approval of the law, is that the government can have open doors for dialogue, building regulations that promote the economic growth expected with the sanction”, he says.
But, after all, what changes?
Among the changes in the electronic games sector with the sanction of the Legal Framework, the removal of fantasy games (as they are called bets, for example) of the regulatory scope and protection measures for children and adolescents. In addition, the PL provides tax incentives for the sector, such as income tax deductions for investments in electronic games and benefits from the Rouanet Law for Brazilian game production projects. Check out:
Protection of children and adolescents
The text represents an advance in relation to associations defending the interests of children and adolescents, including, for example, the monitoring of cases of violence and abuse in the virtual environment. Game suppliers will need to pay attention to their services so that they do not neglect situations of exploitation, violence, among other factors, as well as offering accessible access to games for children and adolescents with disabilities. The text also provides for the creation of protection mechanisms, such as a complaint and reporting system against abuse suffered by children, carrying out an indicative age classification and seeking parental permission for purchases within the games.
Technology and education
Another point raised by the substitute text is the possibility of electronic games being implemented in the National Digital Education Policy, being used in schools as a form of teaching, with the creation of a free-use repository, in accordance with the National Common Curricular Base (BNCC ).
Incentives
The Bill presents measures aimed at promoting the business environment and increasing the availability of capital for investments in the sector, through the Audiovisual Law and the Rouanet Law. In the case of the Audiovisual Law, companies will be able to deduct up to 70% of investments in electronic games from the Income Tax and CSLL calculation basis. In addition, they will be able to enjoy other benefits provided for in the legislation, such as a 50% reduction in the Tax on Industrialized Products (IPI) on machines and equipment used in development, in addition to the accelerated depreciation of equipment and inputs. The Rouanet Law allows the Income Tax deduction of donations made to projects aimed at promoting the production or co-production of independent Brazilian electronic games, as well as for training professionals in the area.
Companies and entrepreneurs
One of the objectives of the replacement text is to forward professional regulation in the sector, with the recognition and inclusion of MEI categories and also professions in the Brazilian Classification of Occupations (CBO). Furthermore, electronic gaming companies in the country will be formally recognized, through the determination of the creation of the National Code of Economic Activity (CNAI), relating to gaming-related activities. Companies, individual entrepreneurs or micro-entrepreneurs may also receive special treatment under the Inova Simples regime, Simples Nacional, as well as in partnerships with scientific, technological and innovation institutions (ICT).
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