Resolution No. 22, of December 20, 2012

Published on 17/09/2020 14:40 Modified on 16/12/2020 15:35

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Provides for the procedures to be adopted by companies that directly or indirectly distribute money or any movable or immovable property through the operation of lotteries governed by Decree-Law No. 204, of February 27, 1967, in accordance with § 1 of Article 14 of Law No. 9,613, of 1998.

RESOLUTION NO. 22, OF DECEMBER 20, 2012.

Provides for the procedures to be adopted by companies that directly or indirectly distribute money or any movable or immovable property through the operation of lotteries governed by Decree-Law No. 204, of February 27, 1967, in accordance with § 1 of Article 14 of Law No. 9,613, of March 3, 1998.

THE PRESIDENT OF THE COUNCIL FOR FINANCIAL ACTIVITIES CONTROL – COAF, in the exercise of the authority conferred by item IV of Article 9 of the Statute approved by Decree No. 2,799, of October 8, 1998, makes public that the Plenary of the Council, based on Article 7, items II, V, and VI of the aforementioned Statute, in a session held on December 5, 2012, deliberated and approved the Resolution below, in conformity with the norms contained in Articles 9, 10, 11, and 14, caput and § 1, all of Law No. 9,613, of March 3, 1998.

Section I

Scope

Article 1. This Resolution aims to establish general norms for the prevention of money laundering and terrorist financing, subjecting to its compliance the companies that directly or indirectly distribute money or any movable or immovable property through the operation of lotteries governed by Decree-Law No. 204/67, of February 27, 1967.

Sole Paragraph. The persons referred to in this article, whose main activity is the distribution of money or any movable or immovable property through the operation of lotteries, must observe the provisions of this Resolution in all transactions and operations they carry out, including those involving:

I - the purchase or sale of other goods or the provision of other services not pertinent nor linked to the main activity developed; and

II – the purchase or sale of movable or immovable property that constitutes their assets.

Section II

Prevention Policy

Article 2. The persons referred to in Article 1 must establish and implement a policy for the prevention of money laundering and terrorist financing compatible with their size and volume of operations, which must include, at a minimum, procedures and controls intended for:

I – carrying out due diligence for the qualification of clients and other parties involved in the operations they carry out, when identification of the winner is mandatory, according to current regulations;

II – identifying the ultimate beneficiary of the operations they carry out;

III – identifying suspicious operations or proposals for operations or mandatory communication;

IV – periodic verification of the performance of their concessionaires and/or agents;

V – mitigating the risks that new products, services, and technologies may be used for money laundering and terrorist financing; and

VI – periodic verification of the effectiveness of the adopted policy.

Sole Paragraph. The policy mentioned in the caput must be expressly formalized, with approval by the holder of the highest management authority, also covering procedures for:

I - the selection and training of employees;

II - the dissemination of its content to the staff through institutionalized processes of a continuous nature;

III - the monitoring of activities developed by employees; and

IV - the prevention of conflicts between commercial and business interests and the mechanisms for the prevention of money laundering and terrorist financing.

Article 3. The persons referred to in Article 1 must assess the existence of suspicion in the proposals and/or operations of their clients, paying special attention to those that are unusual or that, due to their characteristics, regarding involved parties, values, method of execution, purpose, complexity, instruments used, or due to the lack of economic or legal foundation, may constitute serious indications of the crimes provided for in Law No. 9,613, of March 3, 1998, or be related to them.

Section III

Client and Other Involved Parties Registration

Article 4. The persons referred to in Article 1 must maintain a registration of their clients and other parties involved in the operations they carry out, including representatives and attorneys-in-fact, when there is identification of the winner, regarding which the following must appear, at a minimum:

I - full name;

II - individual taxpayer registry number – CPF;

III - identification document number and issuing authority name, or, if foreign, passport or civil ID data;

IV - classification in any of the conditions provided for in Article 1 of COAF Resolution No. 15, of March 28, 2007;

V - classification as a politically exposed person, in accordance with COAF Resolution No. 16, of March 28, 2007;

VI - date of registration and, where applicable, of its updates; and

VII - the printed and electronic correspondence that provides for the carrying out of operations.

Article 5. For the carrying out of the operations referred to in this Resolution, the persons referred to in Article 1 must ensure that the client's registration information is updated at the time the transaction is carried out.

Article 6. The persons referred to in Article 1 must adopt additional verification procedures whenever there is doubt regarding the reliability of the information contained in the registration or when there is suspicion of the practice of the crimes provided for in Law No. 9,613, of March 3, 1998, or situations related to them.

Article 7. The persons referred to in Article 1 must adopt adequate measures to understand the shareholding composition and control structure of concessionaires and permission holders, with the objective of identifying their ultimate beneficiary.

Sole Paragraph. When it is not possible to identify the ultimate beneficiary, the persons referred to in Article 1 must pay special attention to the activities of the concessionaire or permission holder, evaluating the convenience of establishing or maintaining the business relationship.

Section IV

Recording of Operations

Article 8. The persons referred to in Article 1 must maintain a record of every delivery or payment of a prize where there is identification of the winner, from which the following must appear, at a minimum:

I - the identification of the winner;

II - regarding the payment of the prize:

a) type or modality of the lottery;

b) number and date of the draw;

c) date of payment of the prize; and

d) value of the prize; and

e) description of the prize, if in money or goods and the form and means of payment;

III - regarding the unit responsible for accepting the bet:

a) corporate name and trade name;

b) National Legal Entity Registration Number – CNPJ;

c) name and individual taxpayer registry number – CPF – of the responsible person(s), concessionaire(s), partner(s) and/or legal representative(s), as well as of the effective ultimate beneficiaries; and

d) full address (street, complement, neighborhood, city, Federative Unit, and Postal Code - CEP), and phones;

IV – regarding the unit responsible for the payment of the prize:

a) corporate name and trade name;

b) National Legal Entity Registration Number – CNPJ;

c) full address (street, complement, neighborhood, city, Federative Unit, and Postal Code - CEP), and phones; and

d) identification of the employee who authorized the payment of the prize; and

V - the recorded basis for the decision to proceed or not with the communications referred to in Article 9, as well as for the analyses referred to in Article 3.

Section V

Communications to COAF

Article 9. The operations and proposals for operations in the situations listed below may constitute serious indications of the occurrence of the crimes provided for in Law No. 9,613, of March 3, 1998, or be related to them, and must be analyzed with special attention and, if considered suspicious, communicated to COAF:

I - sales of tickets, acceptance of bets, or payment of prizes by decentralized unit, by product, and in a consolidated manner, in an accumulated amount and/or frequency considered unjustified regarding the location, frequency, quantity, and/or value;

II - payment of a prize involving a person domiciled in jurisdictions considered by the Financial Action Task Force (FATF) as high-risk or with strategic deficiencies in the prevention and combat of money laundering and terrorist financing, or countries or dependencies considered by the Brazilian Federal Revenue Service (RFB) as having favorable taxation and/or privileged fiscal regime;

III - payment of more than one prize to the same person;

IV - payment of a prize based on a maximum bet for the game modality;

V - resistance, by the client or other parties involved, to providing information or providing false or difficult or costly-to-verify information, for the formalization of the registration or the recording of the operation;

VI - acting by the client or other parties involved in the sense of inducing the non-performance of the records required by money laundering and terrorist financing prevention legislation;

VII – other situations designated in an act of the President of COAF; and

VIII - any other operations that, considering the parties and other involved parties, the values, method of execution, and means and form of payment, or the lack of economic or legal foundation, may constitute serious indications of the occurrence of the crimes provided for in Law No. 9,613, of March 3, 1998, or be related to them.

Article 10. The operations and proposals for operations in the situations listed below must be communicated to COAF, regardless of analysis or any other consideration:

I – payment of a prize, in cash, of a value equal to or greater than R$ 10,000.00 (ten thousand reais), regardless of the game modality;

II – payment of a prize, by means of a bearer check, of a value equal to or greater than R$ 10,000.00 (ten thousand reais), regardless of the game modality;

III - any of the hypotheses provided for in COAF Resolution No. 15, of March 28, 2007; and

IV – other situations designated in an act of the President of COAF.

Article 11. If operations or proposals referred to in Articles 9 and 10 are not identified during the calendar year, the persons referred to in Article 1 must declare such fact to COAF by January 31 of the following year.

Article 12. The communications referred to in Articles 9 and 10, as well as the declaration referred to in Article 11, must be made electronically on the COAF website, at the address www.coaf.fazenda.gov.br, in accordance with the instructions defined there.

Sole Paragraph. The information provided to COAF will be protected by confidentiality.

Section VI

Custody and Preservation of Records and Documents

Article 13. The persons referred to in Article 1 must keep the registrations and records referred to in Articles 4 and 8, as well as the correspondence referred to in Article 4, for a minimum of 5 (five) years, counted from the delivery or payment of the prize.

Section VII

Final Provisions

Article 14. The procedures for determining suspicion must be recurrent, including, when necessary, the carrying out of other diligences beyond those expressly provided for in this Resolution.

Article 15. The use of information existing in databases of public or private entities does not replace or supplement the requirements provided for in Articles 4, 5, 6, and 7, admitted for use, on a complementary basis, to confirm data and information previously collected.

Article 16. The persons referred to in Article 1 must register and keep their registration updated on the COAF website, in accordance with the instructions defined there.

Sole Paragraph. In cases where the acceptance of bets and/or payment of prizes are made through decentralized units, including lottery houses and similar, the central unit is responsible for keeping custody of the information related to the decentralized units.

Article 17. Communications made in good faith, in the manner provided for in Article 11 of Law No. 9,613, of March 3, 1998, will not entail civil or administrative liability.

Article 18. The persons referred to in Article 1, as well as their administrators, who fail to comply with the obligations of this Resolution, are subject to the sanctions provided for in Article 12 of Law No. 9,613, of March 3, 1998.

Article 19. In order to improve the controls referred to in this Resolution, especially the establishment of the policy referred to in Article 2, and for the purposes referred to in Articles 3 and 9, the persons referred to in Article 1 must monitor on the COAF website the publication of additional information, as well as that related to the locations referred to in item II of Article 9.

Article 20. The persons referred to in Article 1 must comply with the requests made by COAF in the periodicity, form, and conditions established by it, being incumbent upon them to preserve, in accordance with the law, the confidentiality of the information provided.

Article 21. The President of COAF is authorized to issue complementary instructions for the compliance with this Resolution.

Article 22. This Resolution will enter into force on June 1, 2013, when Resolution No. 18, of August 26, 2009, will be revoked.

Brasília, December 20, 2012.

ANTONIO GUSTAVO RODRIGUES

President