This issue is complicated here in Brazil
, so that there is no specific law on poker and gambling online, but there is a consensus that gives us two alternatives:
1 - Declare the gains from online poker and betting on that value and apply the rate of 27.5%(more deductions) in the case of Brazil refers to the Income Tax (any type of income).
2 -) Declare the gains from betting and online poker as "Exempt Income and non-taxable" in the Statement of Annual Income, considering that there is no specific legislation on the subject, these gains would be tax-exempt in theory
Still, there are many other factors to consider, such as in the case of foreign earnings above $ 500.00 is necessary to justify the source of gain, but in the case and tournament LIVE, as BSOPS (Brazilian Series of Poker) that PokerStars
organizes here in Brazil, would be subject to the same rules of a tournament online?
And in the specific case (i include myself in this) who use the NETELLER
for withdrawals? In theory the money does not enter the country because i do the removal of the house of poker, straight to my NETELLER account which is headquartered in the UK, and use the money throug my credit card NETELLER/Mastercard to make expenditures, so the money not entering Brazil, not subject to taxation. (No, i am not a tax evader, i just use the laws of the country ).
Finally, there are situations that will only be resolved with the creation of a specific law on the subject ...