What is an advertising tax?

Definition: The advertising tax in Russia is included in thethe number of local fees and represents a fixed rate, set by the decision of the representative authorities. It operates in the majority of settlements of the Russian Federation, and such a fiscal fee is compelled to be paid by all entrepreneurs and firms advertising the products or their own services. However, the marginal rate is limited in federal legislation, and therefore the amount of payments does not exceed 5% of the costs incurred due to advertising.

Objects: Typically, the 2012 advertising taxis paid on the basis of an analysis of the object of taxation, which considers all kinds of public provision of services or products through the media. Although, as such, the advertising tax has been canceled since 2005, some fiscal objects still charge a fiscal fee. And now the Russian authorities are considering options for introducing new fees, even for advertising distributed in social networks for the purpose of selling products or promoting services.

Information on product marketing candistributed through printed publications, including price lists and catalogs, magazines and newspapers, volume directories. The majority of large advertisers wishing to draw the attention of potential consumers to their own offer order the broadcasting of commercials via satellite and cable television, as well as through broadcasting. The creation of outdoor advertising using such carriers as signboards and billboards, information stands and big-boards was also widely spread.

To calculate the advertising tax, you need toestimate the basis for taxation in monetary terms, and it should include all costs associated with the cost of manufacturing advertising medium, its placement and other services of specialized firms that are advertising distributors.

Exceptions: The advertising tax is not charged forthe production of signage, the text on which is not advertising. So, the number of objects of taxation does not include signs with the rules of customer service and the company's operating mode, various warning signs and beautifully designed showcases.

Payers: To payers of fiscal collection areadvertisers with the status of a legal entity - organizations, factories, other enterprises, regardless of their form of ownership. It can be branches and separate subdivisions of various enterprises that have their own balance and separate settlement account. Such collection in accordance with the established procedure is also calculated by entrepreneurs who are considered as individuals and work in the territory of a settlement under the management of local authorities that set tax rates.

Tax for bloggers: While bloggers do not have to pay yetthe tax on advertising, as in the tax legislation of the Russian Federation now the cost of promoting its own services in the network refers to the uncontrolled costs of advertising products, in the near future a similar situation can significantly change. The authorities are trying by all means to pass a law on the taxation of advertising blogs, and some resource owners claim that the government seeks to control the opposition-minded users in this way.

Deputy Sergei Zheleznyak has already been developeda bill concerning a complete ban on the promotion of alcoholic beverages, even on the Internet. While the placement of advertising in user-owned personal blogs is subject to restrictions only in the US state of Philadelphia, since such a law there has been in effect since 2010.