Became known the details of the introduction of VAT on Internet services

Quite a lot has already been written about the bill , which should tax the appstore and google play.
Today I came across his text, and it is quite interesting in my opinion - it tells in detail what exactly will be taxed, the tax mechanism and the sanctions for non-compliance.

So, here is his text .

In general, everything is taxed - games, programs, search engines, and so on ...

The provision of services in electronic form refers to the provision of services through the information and telecommunications network “Internet” or other similar electronic network (hereinafter in this article - the network “Internet”) automated using information technologies.
For the purposes of this chapter, such services include the following operations:
the transfer of non-exclusive rights to the use of programs for electronic computers and databases, including access rights (including automated online games that depend on the availability of the Internet) and additional functionality, as well as updates to them. Such services, in particular, include services for installing (downloading) games on computers and mobile phones, programs for blocking advertising banners, programs for accounting and anti-virus programs, filters on web sites);
providing the opportunity to post proposals on the sale of goods (works, services) property rights on sites on the Internet or in programs for electronic computers; the provision of advertising services and services for the provision of technical, organizational, informational and other opportunities carried out using information technologies and systems for establishing contacts and (or) concluding transactions between sellers and buyers via the Internet (including the provision of a trading platform operating in the Internet in real time mode, on which potential buyers offer their price through an automated procedure and the parties are notified of the sale by dispatch ulation automatically generated messages);
providing and (or) maintaining a commercial or personal presence on the Internet, supporting electronic user resources (including websites and web pages), providing access to them by other network users, enabling users to modify them;
storage and processing of information provided by the buyer to the seller for the provision of these services via the Internet, provided that the buyer has access to the stored information through the information and telecommunications network and / or data processing capability that allows the user to increase the speed of access to the stored information ( in particular, the provision of real-time disk space on demand, the storage of real-time data, in which the information provided is placed and retrieved etsya automatically);
the provision of domain names, the provision of services of a hosting provider;
provision of services for remote system administration and remote software support for information systems and sites on the Internet;
the provision of services carried out in an automatic manner via the Internet when entering specific data by the purchaser of the service; automated data retrieval services, their selection and sorting by requests, providing selected data to users through information and telecommunication networks (in particular, stock exchange reports in real time, the implementation of real-time automated translation);
providing information through the Internet, including the provision of electronic books and other electronic publications, graphic images, musical works with or without text, audiovisual works;
the provision of search engines and other portals for the Internet;
keeping statistics on Internet sites;
broadcast TV channels and (or) radio channels using the Internet;
communication services provided through the Internet.

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It is planned to track suppliers of such services by checking payments to foreign contractors:

An official of the tax authority has the right to demand documents (information) regarding the operations of a foreign organization - taxpayer (tax agent) specified in paragraph 3 of Article 174.2 of this Code from the organization of the national payment card system, money transfer operators, electronic money operators, bank payment operators. agents (subagents), payment system operators, payment infrastructure service operators, operational centers, payment clearing centers, central payment s clearing counterparties, settlement centers and service providers.

Then they will be forced to obtain an electronic signature and make reports through it and pay in the taxpayer's personal account.

A foreign organization - a taxpayer (tax agent) specified in paragraph 3 of Article 174.2 of this Code is required to submit to the tax authority a value-added tax return, other documents (information) through the taxpayer's personal account.

Sanctions for refusing to register and pay, oddly enough, do not mean blocking, but most likely it will be finalized for the second reading. In the meantime, they want to wring out the property by police officers:

Removal from accounting of a foreign organization - taxpayer (tax agent) specified in paragraph 3 of article 174.2 of this Code on the grounds provided for by this paragraph is carried out after the end of measures to collect tax amounts, penalties, fines provided for in Articles 46, 47 of this Code ”