Tax authorities, to date, have not provided official explanations on the taxation of fees received by residents of the Russian Federation from Google Adsense. Therefore, based on the existing legal and tax legislation, I recommend the following:
In accordance with Art. 209 of the Tax Code of the Russian Federation: "... The object of taxation is income received by taxpayers: from sources in the Russian Federation and (or) from sources outside the Russian Federation for individuals who are tax residents of the Russian Federation. " Thus, the income should be taxed in this case at a rate of 13%. But in accordance with the Civil Code of the Russian Federation: "Under the entrepreneurial activity, it is understood as an independent activity carried out at its own risk aimed at the systematic receipt of profits from the use of property, the sale of goods, the performance of work or the rendering of services by persons registered as such in the manner prescribed by law 1 st.2 of the Civil Code). "
I ask you to pay attention ... ..
. Civil Code of the Russian Federation: "A citizen who carries out entrepreneurial activities without registration shall not be entitled to refer to transactions concluded by him that he is not an entrepreneur. The court can apply to these transactions the rules of the Civil Code on the obligations associated with the implementation of entrepreneurial activities. "
Proceeding from the foregoing, in order to avoid future accusations of tax authorities in illegal business, it is necessary to register as an Individual Entrepreneur.
The Criminal Code of the Russian Federation Article 171. Illegal Business
1. Implementation of entrepreneurial activities without registration or in violation of the rules of registration, as well as submission to the body that carries out state registration of legal entities and individual entrepreneurs, documents containing knowingly false information, or the performance of entrepreneurial activities without a special permit (license) in cases where such The permit (license) is obligatory, or with violation of license requirements and conditions, if this act caused large damage to citizens, the organism Or state, or involves the extraction of income on a large scale, is punishable by a fine of up to three hundred thousand rubles or in the amount of the salary or other income of the convicted person for a period of up to two years, or by compulsory work for a period of 180 to 240 hours, or by arrest For a period of four to six months.
In order to register as an individual entrepreneur, you need to apply to the tax office for registration of legal entities and individual entrepreneurs at your place of residence.
It is necessary to fill in the Application for registration as an individual entrepreneur, indicating the code of economic activity in accordance with the "All-Russian Classifier of Economic Activities, Products and Services" - OKVED 74.40 "Advertising Activity". You provide a place for advertising on the site. Next, you have to pay a state fee. The signature of the applicant on the Application for registration as an individual entrepreneur is certified by a notary. With the Application for registration as an individual entrepreneur, the Tax Authority submits an Application for transition to a simplified taxation system with the object of taxation. Income (6%).
Tax Code of the Russian Federation "Article 346.20. Tax rates
1. In the event that the object of taxation is income, the tax rate is set at 6 percent. "
In accordance with paragraph 2. Art. 346.13.KN RF: "The newly established organization and newly registered individual entrepreneur has the right to apply for a transition to a simplified taxation system within five days from the date of registration with the tax authority specified in the certificate of registration with the tax authority issued in accordance with The second paragraph of paragraph 2 of Article 84 of this Code. In this case, the organization and the individual entrepreneur are entitled to apply a simplified taxation system from the date of their registration with the tax authority specified in the certificate of registration with the tax authority.
... .order of state registration of citizens-entrepreneurs is established by the Law on State Registration of Legal Entities and Individual Entrepreneurs. The state registration of an individual entrepreneur is carried out by the tax authority at the place of residence of a citizen on the basis of the package of documents submitted to them within a period of not more than 5 working days ... "
After registration it is necessary to receive an information letter about registration with statistical agencies, and to register with extra-budgetary funds of your city (Pension Fund, Social Insurance Fund, Mandatory Health Insurance Fund).
Once a quarter no later than the 25th of the next following the reporting quarter, the IP must pay an advance payment of the income tax. The amount of tax (advance payments for tax), calculated for the tax (reporting) period, is reduced by the amount of insurance premiums for compulsory pension insurance. At the same time, the amount of tax (advance payments for tax) can not be reduced by more than 50 percent.
Tax Code of the Russian Federation "Article 346.20.
1 The tax period is a calendar year.
2. The reporting periods are the first quarter, six months and nine months of the calendar year.
Article 346.21. The procedure for calculating and paying taxes
1. The tax is calculated as the percentage of the tax base corresponding to the tax rate.
2. The amount of tax based on the results of the tax period is determined by the taxpayer independently.
3. Taxpayers who have chosen income as the object of taxation, based on the results of each reporting period, calculate the amount of advance payment for the tax, based on the tax rate and actually received incomes calculated on an accrual basis from the beginning of the tax period to the end of the first quarter, six months, nine months respectively Accounting for previously calculated amounts of advance tax payments.
The amount of tax (advance payments for tax), calculated for the tax (reporting) period, is reduced by these taxpayers for the amount of insurance contributions for compulsory pension insurance, compulsory social insurance ...
At the same time, the amount of tax (advance payments for tax) can not be reduced by more than 50 percent.
5. Previously calculated amounts of advance payments for tax are included in calculating the amounts of advance payments for the tax for the reporting period and the amount of tax for the tax period.
6. Payment of tax and advance payments for tax is made at the location of the organization (the place of residence of the individual entrepreneur).
7. The tax payable after the expiration of the tax period shall be paid not later than the period established for submission of the tax return for the relevant tax period by paragraphs 1 and 2 of Article 346.23 of this Code. - April 30 of each year.
Advance payments for tax are paid not later than the 25th day of the first month following the expired reporting period. "
An individual entrepreneur is required to maintain a book of income and expenditure records. In your case, in the Book you record only income on the basis of receipts for the transfer of funds. To confirm the accrued income, I strongly recommend that you print the analytics from My Account:
You can track AdSense performance and earnings on the Reports tab of your account. The Reports tab shows two important sub-tabs: "Overview" and "Advanced reports" with daily updated information about your earnings in the AdSense program. In addition, important information can be found on the Payment History page, which can be accessed from the Overview page and from the My Account tab.
The Payment History page shows the status of previously made payments and monthly consolidated financial data for your account. You can click on the "detail" link in the "Revenue" line for any month and view the total revenue, as well as all adjustments applied to the account. Once you fulfill all the conditions for receiving payments and we will make a payment, it will appear on this page with a note. Payment is made. Click on the link to view the payment details and the exchange rate by which the payment amount in local currency was calculated (if applicable). "
Tax Code of the Russian Federation : " Article 346.24. Tax accounting
Taxpayers are required to keep records of income and expenses for the purposes of calculating the tax base for tax in the Book of Accounting for Income and Expenses of Organizations and Individual Entrepreneurs Applying the Simplified Taxation System, the form and procedure for filling it are approved by the Ministry of Finance of the Russian Federation "
IP provide a tax return to the tax authorities at their place of residence no later than April 30 of the year following the expired tax period.
Tax Code of the Russian Federation "Article 346.23. Tax return
2. Taxpayers - individual entrepreneurs upon expiry of the tax period submit a tax return to the tax authorities at their place of residence no later than April 30 of the year following the expired tax period. "
In accordance with the Federal Law of 24.07.2009, № 212-FZ "On insurance contributions to the Pension Fund, the Russian Federal Social Insurance Fund, the Federal Migration Service and the TFOMS", individual entrepreneurs are obliged to pay insurance contributions to the Pension Fund of the Russian Federation.
" Article 5.
1. Payers of insurance premiums are insured, determined in accordance with federal laws on specific types of compulsory social insurance, which include:
B) individual entrepreneurs; ... "
The insurance premium rate in the RF PF for individual entrepreneurs using the simplified taxation system is 14%. If the IP is older than 1967 birth, then payments are made only to the insurance part of the pension at a rate of 14%. If the FE is under the age of 1967, the payments are divided and made into the insurance part of the pension at a rate of 8% and the funded part of the pension at a rate of 6%.
The size of the insurance contribution to the Pension Fund is calculated=SMIC x 14% x
The size of the insurance premium in 2010=4330 × 14% x 12 months
The size of the insurance premium in 2010=7274,40 rubles.
The amount of insurance premium in the RF Pension Fund can reduce the tax on income of IP, but no more than 50% of the amount of income tax payable.
"Article 13. Cost of the insurance year
1. The cost of the insurance year - the amount of money that is determined in accordance with Part 2 of this Article to be paid by the insured person for compulsory social insurance to the budget of the corresponding state extra-budgetary fund within one fiscal year in order to provide that person with compulsory insurance coverage in the amount specified Legislation of the Russian Federation.
2. The value of the insurance year is defined as the product of the minimum wage established by the federal law at the beginning of the financial year for which insurance contributions are paid and the tariff of insurance premiums to the corresponding state extra-budgetary fund established by part 2 of Article 12 of this Federal Law increased 12 times .
Article 14. The amount of insurance contributions paid by the payers of insurance premiums that do not make payments and other rewards to individuals
1. Payers of insurance premiums specified in clause 2 (1) 2) of Article 5 of this Federal Law shall pay appropriate insurance contributions to the Pension Fund of the Russian Federation and compulsory medical insurance funds in the amount determined on the basis of the value of the insurance year.
3. If the payers of insurance contributions begin to carry out entrepreneurial or other professional activities after the beginning of the next accounting period, the amount of insurance contributions payable by them for this accounting period is determined on the basis of the value of the insurance year in proportion to the number of calendar months beginning from the calendar month of the commencement of operations. For an incomplete month of activity, the amount of insurance contributions is determined in proportion to the number of calendar days of this month.
4. For the purposes of implementing Part 3 of this Article, the calendar month for the commencement of activities shall be:
1) for an individual entrepreneur - the calendar month in which his state registration as an individual entrepreneur was made; "
Insurance premiums for the billing period are paid by the payers of insurance premiums not later than December 31 of the current calendar year.
1. Registration as an individual entrepreneur with an object of taxation - Income (6%).
2. Revenues are recorded on the basis of receipts and are reflected in the Income and Expense Book (receipts must be retained). To confirm the source of the receipt and the amount of income, you need to print Google Adsense statistics.
3. The contract with Google Adsense accepts the "General Terms and Conditions of Contract" printed out from the site https://www.google.com/adsense/localized-terms . "You must print a copy of these Terms for the purposes of your reporting. Google reserves the right not to retain data about what these Conditions were at the time you signed this Agreement. "
The contract signed by the two parties and printed out is not a prerequisite.
Civil Code of the Russian Federation : " Article 434. Form of contract
1. A contract may be entered into in any form provided for the performance of transactions, unless a specific form is established for contracts of this type.
If the parties have agreed to conclude a contract in a certain form, it is considered concluded after giving it an agreed form, although the law for contracts of this type did not require this form.
CHAPTER 28. CONCLUSION OF THE CONTRACT
Article 432. Basic Provisions on Concluding an Agreement
1. The contract shall be deemed to be concluded if an agreement has been reached between the parties, in the form required in the cases to be provided, in all material terms of the contract.
Essential are the conditions on the subject of the contract, the conditions that are called in the law or other legal acts as essential or necessary for contracts of this type, as well as all those terms concerning which an agreement must be reached upon the request of one of the parties.
2. The contract is concluded by sending an offer (proposal to conclude a contract) by one of the parties and its acceptance (acceptance of the proposal) by the other party.
Article 433. The moment of conclusion of the contract
1. The contract is recognized concluded at the time of receipt by the person who sent the offer, its acceptance "..
Article 435. Proposal
1. An offer is a proposal addressed to one or more specific persons, which is sufficiently clear and expresses the intention of the person who made the offer to consider himself a contractor with the addressee to whom the proposal will be accepted.
The offer must contain the essential terms of the contract.
2. The offer is connected by the person who sent it from the moment it was received by the addressee.
In this case, on the Google Adsense website, the User of the system confirms his consent after reading the "General Terms and Conditions of the Agreement" and is allowed to participate in the Program. " This type of contract is called a Public Offer, and your consent is an acceptance of the Offer Contract.
The Civil Code of the Russian Federation: "Article 437. An invitation to make offers. Public offer
1. Advertising and other proposals addressed to an indefinite circle of persons are considered as an invitation to make offers, unless otherwise expressly indicated in the proposal.
2. The offer containing all the essential terms of the contract, from which the will of the person making the offer is seen, to conclude the contract on the terms specified in the offer with anyone who responds, is considered an offer (public offer).
Article 438. Acceptance
1. An acceptance is the response of the person to whom the offer is addressed, of its acceptance.
The acceptance must be complete and unconditional.
2. Silence is not an acceptance, unless otherwise follows from the law, the custom of business turnover or from the previous business relations of the parties.
3. The execution by a person who received an offer within the time period established for its acceptance of actions to fulfill the conditions of the contract specified in it (shipment of goods, provision of services, performance of work, payment of a corresponding amount, etc.) is considered an acceptance, unless otherwise provided Law, other legal acts or not indicated in the offer. "