The Ministry of Digital Development proposes to oblige those involved in the distribution of advertising to pay a 3% fee: advertising system operators, intermediaries, agents.
Agents are those who place advertising on behalf of and at the expense of the advertiser or advertising distributor. Intermediaries are companies that help promote advertising in their interests. The fee will be collected if the contract is concluded directly with the advertiser or his agent.
How the fee will need to be deducted
The amount of deductions will be calculated taking into account two categories of income from online advertising. The first is the income that advertising distributors, advertising system operators and intermediaries receive for their services in fulfilling the contract with the advertiser. The second is agency fees.
If the fee is paid by the advertising distributor, advertising system operator or intermediary, other participants in the chain will not have to duplicate deductions. If the payment is transferred by an agent, there are two options. He can pay the fee only from his remuneration, and the distributor who has concluded an agreement with this agent is also obliged to make a deduction of 3%. The second option is that the agent can take on the payments in full.
The payment period for paying deductions is a quarter. The countdown starts from the beginning of the calendar year. The fee must be paid “no later than the fifth day of the third month of the quarter following the payment period.” For example, deductions for the second quarter must be paid before September 5.