Determination : Acting in the Russian tax on advertising is one of the local fees and is a fixed rate established by the decision of executive authorities.It operates in most localities of the Russian Federation, and a fiscal charge is forced to pay all the entrepreneurs and companies that promote marketable products or services of their own.However, the marginal rate is limited by federal law, and therefore the amount of payments does not exceed 5% of the costs incurred because of the advertising.
Objects : As a rule, the tax on advertising in 2012 shall be paid on the basis of the analysis of the object of taxation, which is considered as all kinds of public services or products through the media.Although as such advertising tax abolished since 2005, some of the objects of taxation still charged a fiscal fee.And now the Russian authorities are considering options for the introduction of new fees, even for advertising disseminated in social networks with the purpose of promoting the sale of products or services.
Information about advertising product can be spread through the print media, including price lists and catalogs, magazines and newspapers, bulky manuals.Most major advertisers who want to attract the attention of potential consumers to own proposal, order broadcast commercials on satellite and cable TV, as well as through radio broadcasting.Also received the widest dissemination creation of outdoor advertising using media such as billboards and signs, information boards and big boards.
To calculate the tax on advertising, it is necessary to evaluate the basis for taxation in terms of money, but it should include all costs associated with the cost of production of advertising media, its placement and other services of specialized firms, which are the distributor of advertisements.
Exceptions : Tax on advertising is not charged in the production of signage, text of which is not advertising.Thus, the number of objects of taxation does not include signs with the rules of customer service and mode of operation of the company, various warning labels and beautifully decorated shop windows.
Payers : For fiscal payers collection are advertisers with legal status - organizations, factories and other enterprises, regardless of their form of ownership.It may be affiliates and separate subdivisions of different enterprises which have their own separate balance and current account.Such fee shall be calculated in the prescribed manner and entrepreneurs, who are treated as individuals and work in the territory of the village, falling under the control of local authorities, setting tax rates.
tax for bloggers : Although it is bloggers do not have to pay tax on advertising, because the tax laws of the Russian Federation is now the cost of promoting their own services on the network are out of control costs of advertising products in the near future this situation could change significantly.Authorities seek by any means to pass a law concerning taxation located in blog advertising, and some resource owners argue that the government seeks to control so opposition-minded users.
deputy Sergei Zheleznyak was already drafted a bill concerning a total ban advertising of alcoholic drinks even on the Internet.While advertising in personal blogs belonging to users is subject to restrictions only in the US state of Philadelphia, because such a law is valid there since 2010.
