What is an advertising tax?

Definition : The advertising tax applicable in the Russian Federation is included in the number of local fees and represents a fixed rate, established by 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 the federal legislation, and therefore the amount of payments does not exceed 5% of the cost incurred due to advertising.

Objects : As a rule, the 2012 advertising tax is 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 advertisements distributed in social networks for the purpose of selling products or promoting services.

Information on advertising products can be distributed through printed publications, including price lists and catalogs, magazines and newspapers, volume directories. The majority of large advertisers wishing to draw 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 to evaluate the basis for taxation in money 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 for the manufacture 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 : The payers of the fiscal collection are advertisers 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 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 yet have to pay advertising tax, since the tax legislation of the Russian Federation now costs to promote their own services in the network refer to the uncontrolled costs of advertising products, in the near future this situation can significantly change. The authorities are trying by all means to pass a law on the taxation of blogs on blogs, and some resource owners claim that the government seeks to control the opposition-minded users.

Deputy Sergei Zheleznyak has already drafted a bill on a complete ban on advertising 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, because such a law there has been in force since 2010.