About bill that would tax the appstore and google play, has already been written about quite a lot.
Today I came across his text, and it is quite interesting in my opinion – it tells in detail what exactly will be taxed, the mechanism of taxation and penalties for non-compliance.
So here it is text
Everything is taxed at all – games, programs, search engines, etc…
The provision of services in electronic form means the provision of services through the information and telecommunications network "Internet" or other similar electronic network (hereinafter in this article – the "Internet" network) in an automated manner using information technology.
For the purposes of this chapter, such services include the following operations :
transfer of non-exclusive rights to the use of programs for electronic computers and databases, including access rights (including to automated online games that depend on the availability of the Internet) and additional functionality, as well as updates to them. Such services include, among others, services for installing (downloading) games on computers and cell phones, ad-banner blocking software, accounting software and anti-virus software, filters on websites);
provision of opportunities to place offers to sell goods (works, services) and property rights on the Internet sites or in programs for electronic computers; provision of advertising services and services to provide technical, organizational, information and other opportunities, carried out using information technologies and systems to establish contacts and (or) conclude transactions between sellers and buyers via the Internet (including provision of a trading platform operating on the Int
providing and/or maintaining a commercial or personal presence on the Internet, maintaining users’ electronic resources (including websites and web pages), providing access to them for other users of the network, and allowing users to modify them;
storage and processing of information provided by the buyer to the seller to provide these services via the Internet, provided that the buyer has access to the stored information through the information and telecommunications network and (or) the possibility of data processing, which allows the user to increase the speed of access to the stored information (in particular, providing real-time disk space on request, real-time data storage, in which the provided information is placed and retrieved by automatic
provision of domain names, provision of hosting provider services;
provision of services for remote system administration and remote software support of information systems, sites on the Internet;
provision of services performed automatically via the Internet when specific data is entered by the purchaser of the service; automated services for data retrieval, selection and sorting upon request, provision of selected data to users via information and telecommunication networks (in particular, real-time stock exchange summaries, real-time automated translation);
provision of information via the Internet, including the provision of electronic books and other electronic publications, graphic images, musical works with or without text, audiovisual works;
provision of search engines and other portals for the Internet;
Maintaining statistics on Internet sites;
broadcasting of television channels and (or) radio channels using the Internet;
communication services provided via the Internet.
It is planned to track providers of such services by checking payments to foreign counterparties :
An official of the tax authority may request documents (information) regarding the operations of a foreign organization – taxpayer (tax agent) referred to in paragraph 3 of Article 174.2 of this Code, from the organization of the national payment card system, money transfer operators, electronic money operators, bank payment agents (subagents), payment system operators, payment infrastructure services operators, transaction centers, payment clearing centers, central payment clearing houses
Then they will be forced to get an electronic signature and through it make statements and pay in the personal account of the taxpayer.
The foreign organization – the taxpayer (tax agent) referred to in paragraph 3 of Article 174.2 of this Code shall submit to the tax authority a tax return on value added tax and other documents (information) through a personal account of the taxpayer.
The sanctions for refusal to register and pay, oddly enough, do not involve blocking, but most likely this will be finalized by the second reading. In the meantime, they want to squeeze the property by bailiffs:
The deregistration of a foreign organization – taxpayer (tax agent) referred to in paragraph 3 of Article 174.2 of this Code on the grounds provided by this paragraph shall be carried out after the end of measures to recover the tax, fines and penalties provided by Articles 46, 47 of this Code.