JCJ approves digital fiscal lottery procedure in Panama

Panama's Junta de Control de Juegos (JCJ) approved the procedure that establishes and regulates the Digital Fiscal Lottery system, based on electronic invoices and marketed under the name Lotería Fiscal Digital, according to the approved procedure. The initiative is promoted by the Ministry of Economy and Finance (MEF) through the Directorate General of Revenue (DGI). The measure is based on article 3 of Law No. 256 of 26 November 2021.

The procedure sets rules on participation, selection of winners, delivery of prizes and supervision of the draws, with the stated aim of linking use of the electronic invoice to citizen participation. Natural persons may take part by registering electronic invoices issued in their name through Panama's Electronic Invoicing System, either via the free invoicer modality or through an authorised qualified provider (PAC). Participants must enter the Panamá Conecta platform, register, access the service called Lotería Fiscal and scan the invoice's QR code; once the document is validated, a digital ticket number is generated for the corresponding draw. Each registered electronic invoice that meets the requirements generates one digital ticket.

Invoices must contain the information needed for validation, including the unique electronic invoicing code, the details of the issuer and recipient, the date of issue, the description of the operation, the amounts, the applicable taxes and the QR code. Only invoices issued up to two months before the draw date will be admitted, and invoices must be registered up to 72 hours before the national draw or the first regional or provincial draw, as applicable.

The lottery may be held in three modalities: national, regional and provincial. The DGI will set the number of draws and their dates during the year. The national modality covers the whole of Panamanian territory. The regional modality is divided into four regions: Panama; Panama Oeste, Colón and Darién; Bocas del Toro, Chiriquí and Veraguas; and Herrera, Los Santos and Coclé.

Prizes of B/.500.00, B/.2,500.00 and B/.5,000.00 are distributed according to the draw modality. In the national modality, 200 prizes are awarded: 80 of B/.500.00 totalling B/.40,000.00, 80 of B/.2,500.00 totalling B/.200,000.00 and 40 of B/.5,000.00 totalling B/.200,000.00, for a total pool of B/.440,000.00 per national draw.

In the regional modality, 50 prizes are awarded: 20 of B/.500.00 totalling B/.10,000.00, 20 of B/.2,500.00 totalling B/.50,000.00 and 10 of B/.5,000.00 totalling B/.50,000.00, for a total pool of B/.110,000.00 per regional draw. In the provincial modality, 20 prizes are awarded: eight of B/.500.00 totalling B/.4,000.00, eight of B/.2,500.00 totalling B/.20,000.00 and four of B/.5,000.00 totalling B/.20,000.00, for a total pool of B/.44,000.00 per provincial draw.

The random selection of digital tickets will take place in a recording studio live and will be broadcast through the media the DGI announces. Each draw will be attended by a notary public and representatives of the Junta de Control de Juegos, the Directorate General of Revenue and the National Authority for Government Innovation (AIG). The computer equipment used for the process will be verified and inspected before winners are selected.

A person may not win more than once in the same draw; if a participant is selected again, the selection is invalidated and another winner is chosen. Winners' names and the corresponding prizes will be published in a newspaper of national circulation or other national media, as well as on the official social media accounts of the MEF and the DGI. Prizes are paid by bank transfer (ACH). To manage payment, winners must go to the DGI's provincial and sectional revenue administrations and present a valid identification document, their bank account number and a certification of that account, sealed and signed by the issuing bank. Winners have a maximum of three months from the official publication of the results to arrange payment of their prizes.

The resolution also provides that non-winning electronic invoices may be selected by the DGI for tax audit purposes. Processing of personal data contained in registered invoices must comply with Law 81 of 2019 on Personal Data Protection. Prizes awarded are exempt from income tax under literal g of article 708 of the Fiscal Code.