Definition : The current advertising tax in the Russian Federation is one of the local fees and is a fixed rate established by decision of representative authorities. It operates in most settlements of the Russian Federation, and such a fiscal fee is forced to pay all entrepreneurs and firms that advertise products sold or their own services. However, the marginal rate is limited in federal law, 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 based on the analysis of the taxation object, which is considered all kinds of public provision of services or products through the media. Although, as such, the advertising tax has been abolished since 2005, a fiscal fee is still charged on some objects of taxation. And at present, the Russian authorities are considering options for introducing new fees even for advertising distributed on social networks in order to sell products or promote services.
Information on product advertising may be disseminated through print media, including price lists and catalogs, magazines and newspapers, and voluminous directories. Most large advertisers who want to attract the attention of potential consumers to their own offer, order the broadcast of commercials on satellite and cable television, as well as through broadcasting. The creation of outdoor advertising using such media as signs and billboards, information stands and big boards was also widely spread.
To calculate the tax on advertising, it is necessary to assess the tax base in cash terms, and it should include all costs associated with the cost of manufacturing the advertising medium, its placement and other services of specialized firms that are advertising distributors.
Exceptions : Advertising tax is not accrued in the manufacture of signs, the text on which is not advertising. So, taxation objects do not include signs with consumer service rules and company operating hours, various warning signs and beautifully designed shop windows.
Payers : Fiscal tax payers include advertisers with the status of a legal entity - organizations, factories, other enterprises, regardless of their form of ownership. These can be branches and separate subdivisions of various enterprises that have their own balance and a separate current account. Such a fee in the prescribed manner is calculated by entrepreneurs who are considered as individuals and work on the territory of a settlement that falls under the control of local authorities that establish tax rates.
Tax for bloggers : Although for the time being bloggers do not have to pay advertising tax, since the tax laws of the Russian Federation now the costs of promoting their own services on the network are related to uncontrolled expenses for advertising products, in the near future this situation may change significantly. Authorities are trying by all means to enact a law on the taxation of blog ads, and some resource owners say the government is committed to controlling opposition users in this way.
Deputy Sergei Zheleznyak has already drafted a bill regarding the complete ban on advertising alcoholic beverages even on the Internet. While advertising on user-owned personal blogs is subject to restrictions only in the US state of Philadelphia, since a similar law has been in effect there since 2010.