Do individuals in Russia need to pay tax on transfers from Unity ADS?

Question

Unity

Do individuals in Russia need to pay tax on transfers from Unity ADS?

Answer 1

When determining the tax base (Article 210 of the Tax Code of the Russian Federation), all income of the taxpayer received by him both in cash and in kind, or the right to dispose of which he has arisen, as well as income in the form of material benefits are taken into account.