When to calculate taxes on the USN (RF) from affiliate programs and contextual advertising?

Question

contextual advertising

There is an individual entrepreneur, this year he began to receive income from the project . Directions of income - contextual advertising (Google Adsense) and affiliate programs with stores.

1. When to calculate taxes on contextual advertising - at the time of accrual on the account or at the time of transfer to my current account? If the first option, are there any features in terms of earning income in foreign currency and converting to rubles?
2. Similarly with partners - do taxes go from the moment they are credited to the partner account? Or withdrawing money to a current account or a user account (for purchases in a store)?

Thanks in advance.

Answer 1

Статья 346.17. Порядок признания доходов и расходов
1. В целях настоящей главы датой получения доходов признается день поступления денежных средств на счета в банках и (или) в кассу, получения иного имущества (работ, услуг) и (или) имущественных прав, а также погашения задолженности (оплаты) налогоплательщику иным способом (кассовый метод).
Статья 346.18. Налоговая база
3. Доходы и расходы, выраженные в иностранной валюте, учитываются в совокупности с доходами и расходами, выраженными в рублях. При этом доходы и расходы, выраженные в иностранной валюте, пересчитываются в рубли по официальному курсу Центрального банка Российской Федерации, установленному соответственно на дату получения доходов и (или) дату осуществления расходов.
If my memory serves me right, then Adsense charges money available for withdrawal once a month when a certain amount is reached. From this moment on, you have a property right to them, which means that you must credit them to your income this day at the rate of the Central Bank. That is, as soon as you have the opportunity to withdraw money, you have a property right to them. There is no opportunity under the contract - no right - no income.
In general, focus on the amount available for withdrawal- it reflects your real income. If it has changed (in a big way) - you have income in the form of a property right of the delta of this amount with yesterday. Worst of all with affiliate programs that charge every day, but have a minimum amount for withdrawal. Until you have reached the minimum wage, you have no income. The minimum wage (say, $10 in 10 days) was accumulated - the income appeared immediately at $10 at the Central Bank rate for that day. The next day, $ 1 was credited - another $ 1 income at the Central Bank rate for that day. Withdrawn and again for 10 days the minimum wage is accumulated - 10 days without income.
This is if you want purely according to the law, not one iota violating its letter. And so you can count on admission to the r / s.

Answer 2

When I was still working on this case, lawyers explained to me this way: your account somewhere out there for our services does not exist at all, when you try to pay some taxes, you will most likely be told that it is not clear what and why you are paying. You only need to pay when the money arrives in your account. Another issue is that currency control will ask you for documents, and this is the most ambush. You can print out the offer agreement and show it to your bank’s VC (if you have transfers up to $ 5k, then they will not require a certificate for each transfer), if it doesn’t work, look for another bank. It will not roll in 95% of cases, because you don’t have a seal from the organization and a signature, there is only a printed filkin’s diploma.
In general, in Russia so far it is very bad with the laws in this regard. Not just bad, but disgusting, it feels like the fact that there is the Internet and there (suddenly! 1) they pay money, employees hear for the first time. Getting money under an offer agreement is some kind of hellish hell. It would seem that you want the best, but figs there.

Answer 3

>Tips above are horrific in their peremptoryness.
In Runet there is a textbook example with glanders or robokassa. The tax must be paid exactly from the amount that is credited to your account.
This is exactly what inconsistency is. What is sapa? What is robokassa? These are all some offices that create an account for you (that is, a personal account), on which they reflect their obligations to you (the legal force of these obligations still needs to be verified). These obligations are not yet money. You never know who promises you. It has already been said above that the tax is calculated from the amount received in your account, and this is the correct answer.

Answer 4

Everything can be taken into account upon arrival to the current account. I'll ask you an answer question. You have accumulated an n-th amount on your account, you paid taxes on it, after that you were blocked. What are you going to do? the second question is what papers will you use to reflect the receipt of money to the account of the account?

Answer 5

Taxes must be paid on the money received . The advice above is terrifying in its peremptoryness.
In Runet there is a textbook example with glanders or robokassa. The tax must be paid exactly from the amount that is credited to your account. It is this moment that is the moment of receipt of income, and it is that amount that is the income received. Moreover, if the client paid you 100 rubles, Sapa / Robokassa bit off 10 rubles, and 85 rubles came to the account after the commissions of payment systems, then the tax must be paid from 100, and not from 85 rubles and not from 90 rubles and not even from 85 rubles.
It is safe enough to pay from receipts to the account only becausethat the tax office usually does not dig deep and does not care about small amounts. And if you have adsense, then the report from it to the tax office is not automatically received and it is difficult to send a request to them.
But nevertheless, paying from receipts to the r / s - you formally underpay, and this in the case of some checks (you never know who “likes” you) is still very fraught, non-payment of taxes with all the consequences, penalties, fines and liability …and the statute of limitations is long.
Now about the 2 things mentioned above.
a) Like how to explain what you pay for if there are no documents for the amount received on the account. Explain with a piece of paper from the account. And that's it. Because even at worstIn this case, this is an overpayment of taxes, and this is not punishable at all. No one is required to report for an overpayment, only for an underpayment.
b) Like what if the account was blocked, and the money can no longer be withdrawn. The answer is simple - sue Google :) The situation is completely similar to the fact that you sent a courier for money to a client (Google for advertising), the courier received money from the client (Google credited you money to your account), but you didn’t get drunk (Google blocked acc). In this situation, the loss of money by the courier is your problem, you will still have to pay taxes on them (if it were not 6% of the tax, you could write off the amount as a loss).

Answer 6

>it's just some kind of obligations of the bank, not real money
:) As you can see, I "sinked" to this statement, since this statement can be read in any textbook on civil law :)
However, the state equates non-cash funds with cash (in most cases). Therefore, the receipt of money in the account is the receipt of money by the entrepreneur.
Firstly, Sapa and Adsense are not processing centers. To those (with a considerable stretch) can be attributed robokassa (and even then very conditionally). Secondly, please provide links to the official explanations of the Federal Tax Service, in which, according to you, receiving money in such a quasi-account is equated with receiving income.
Above, you drew an analogy with a courier:
>For example, take a closer look with a courier - even if the money did not reach you at all - you still pay tax on them, but you already deal with the courier. The courier in this case is the same adsense in the current context.
Here you are wrong. Is the courier who received the money yours? Then, in general, the analogy is no good, since this is your employee who acted under your power of attorney, i.e. representative. The actions of the representative within the limits specified in the power of attorney are your actions. Those. in this case, it is considered that the counterparty transferred the money to you.
If your counterparty sent you money with his courier, then if the money didn’t reach you, you don’t care at all, because the counterparty owes you (he will have to deal with his courier).

Answer 7

This is exactly what inconsistency is. What is sapa? What is robokassa? These are all some offices that create an account for you (that is, a personal account), on which they reflect their obligations to you (the legal force of these obligations still needs to be verified). These obligations are not yet money. You never know who promises you. It has already been said above that the tax is calculated from the amount received in your account, and this is the correct answer.

There is a strong feeling that a couple more messages and you will come to the conclusion that the tax does not need to be paid until the money is withdrawn from the account, because these are just some kind of bank obligations, and not real money :)
Sapa and robokassa, as already It has been said that these are textbook examples. It was according to their schemes that professional lawyers spoke out more than once and official answers came to letters from the tax office, and these offices themselves explained the payment procedure and they have been working for more than a year.
You don't like these examples - find others and see for yourself. There is no need to reinvent the wheel, the topic of processing centers for receiving payments has already been discussed 100-500 times. Adsense falls into this category here.
Again- as mentioned above - the tax is calculated from the amount you received, and where, where and how you received it is the tenth thing. To say otherwise is to mislead people dangerously .