Advertising Taxes / Affiliate Commissions

Question

Internet advertising

There are several questions in this area.

1. Is it necessary by law to register a PE, individual entrepreneur or company (?) when accepting payment for advertising on your Internet resource?
2. Is the commission for participation in affiliate programs (essentially links with refeeds) equal to advertising?
3. How are taxes paid in both cases?
4. How actively is it monitored?
5. What speed should be in order to start monitoring this?
6. Who is monitoring this?

All these questions concern the Russian Federation.

Thanks in advance!

Answer 1

1. Don't until it becomes a business. In other words, as long as your activity is not aimed at systematic profit, you do not need to bother. Just pay 13% personal income tax. If directed, then register as an individual entrepreneur, on the simplified tax system on income (if your expenses are insignificant compared to income) and pay 6% of all income once a quarter (and 16,000+ insurance premiums that can be taken into account in tax, but not more than 50 %).