Russia: Law No.479-FZ on Taxation of Advertising Revenue for Online Platforms
Progress
Current status
processing consultation
01 Apr 2025 in force
26 Dec 2024 adopted
Scope
Implementers
Russia
Policy Area
Taxation
Policy Instrument
Direct taxes including Digital Service Taxes
Regulated Economic Activity
online advertising provider
Government Branch
executive
Government Body
central government
Implementation Level
national
Timeline of events
Law No.479-FZ on Taxation of Advertising Revenue for Online Platforms enters into force
On 1 April 2025, the provisions of Law No.479-FZ on Taxation of Advertising Revenue for Online Platforms come into effect. The Law amends Federal Law No. 38-FZ on Advertising and mandates distributors of online advertising to remit 3% of their quart…
SourceEvent type
law
Action type
implementation
Government branch
executive
Government body
central government
President signed Law No.479-FZ on Taxation of Advertising Revenue for Online Platforms
On 26 December 2024, the President signed Law No.479-FZ on Taxation of Advertising Revenue for Online Platforms. The Law amends Federal Law No. 38-FZ on Advertising and mandates distributors of online advertising to remit 3% of their quarterly incom…
SourceEvent type
law
Action type
signing
Government branch
executive
Government body
central government