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We welcome our readers on pages of the blog iCover! On Thursday, December 24, the bill which assumes taxation of content purchased by users at the foreign IT companies is introduced to the State Duma. In particular, it is about payment of a tax upon purchase of applications in App Store and Google Play content shops. By estimates of authors of the bill, the question price for the market in case of its acceptance can make tens of billions of rubles annually.


The option of filling of the state budget was offered by deputies of the State Duma Andrey Lugovoi and Vladimir Parakhin (LDPR) which entered to parliament the bill of taxation of the VAT upon purchase by the Russian users of content and the software of foreign developers. The document assumes also taxation of the VAT from sale of the software of domestic developers sold in the Russian market. Let's note that today the software realized in the territory of Russia by a value added tax is not assessed.

As a countervailing measure offset on the VAT from sale of software abroad is offered to the Russian companies. The bill provides some preferences in part of income tax from sale of content. In this case: expenses on sale of domestic content "can be recognized for the purposes of the profit taxation in the amount of, exceeding the sum of the actual costs".

Let's remind that earlier the idea of canceling of the zero VAT from sale of foreign software and content was already born in offices of the Ministry of Telecom and Mass Communications, suggested to direct the gained income of the budget to support of the Russian software companies. The ministry had to refuse these plans after the President in the message to Federal Assembly in December, 2014 urged to record the operating tax conditions for the existing business for four years ahead.


The Russian authorities discuss probable scenarios of the taxation of the foreign technology companies for a long time. So relatively recently, to be exact, in March of the current year in Presidential Administration there took place meeting with the assistance of the former Minister of Communications Igor Shchegolev and the Assistant to the President on profile questions. Having conferred, the parties reached agreement that technology giants Google and Apple obviously underpay taxes in the Russian budget. Direct purchases of content in popular online services of iTunes, App Store and Google Play which are regularly made by the Russian users of mobile devices were given as an example. And it was alternatively offered to limit a possibility of direct payment by cards of the Russian banks and to withdraw the VAT "on the road", i.e. in the place of purchase of content.

In the explanatory note to the present bill provided by deputies it is told that today it is still more profitable to Russian consumers to purchase content of the foreign companies as its cost does not include the possible VAT. Thus "foreign suppliers are automatically put in more advantageous position in comparison with the Russian software companies". The size of a rate at which deputies suggest to impose content of foreign vendors makes 18%. In case of adoption of the bill the last will become effective since January 1, 2017.

How here not to remember winged: For the taxation the moment of emergence of revenue, and is important for the tax inspector — the moment of its disappearance.

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