Our use If you do not prevent these files solely through your browser settings you agree to their use and storage in the device memory. See policies. Contact UsContact About UsHow We WorkGuideHelpNewsMarketingWebsiteGraphic Design StudioCopywritingMoreContact UsMarketing Blog. We know and analyze all what if marketing blog entries date advertising taxes. We understand and analyze the complete hypotheticals The new idea of the government to fix empty coffers has stirred up a lot of emotion in recent days. Of course we are talking about advertising tax in order to conceal official appeals for donations to the National Sanitation Fund National Monuments Preservation Fund and the establishment of the Media Field Support Culture and National Heritage Fund. As usual in such a heated discussion we ignore the basic fact that the Bill introduces a new tax assumption. Although this tax will not directly affect institutions such as the United States it will seriously damage the balance sheets of our partners including the largest Internet portals and traditional media. Thats why we decided to go into detail.
Analyze the bill and explain who will actually pay the advertising tax and how much. Who will be charged the advertising tax Under the assumption of the draft bill the traditional advertising tax would only be payable after Netherlands WhatsApp Number List income threshold in a given calendar year. Two revenue thresholds are set here: PLN for advertising on television and radio advertising in cinemas and outdoor advertising on external advertising media. Polish zloty is used for advertising in the media. Online advertising sets a separate threshold which we will return to later. But there is no single tax rate. The government proposes to separate the tax according to the type of media in which the advertisement is posted. Television broadcasters and film publishers as well as operators of out of home advertising networks will be hit the hardest. Here two tax rates will apply except for the advertisements of eligible goods namely pharmaceuticals dietary supplements medical devices and sweetened beverages where the premium calculation base does not exceed PLN. The basis for the calculation of premiums above the Polish zloty threshold. That is for example a certain TV station passed in a certain year.
Advertisement revenues of qualifying products amounting to PLN are subject to a PLN surtax. But if the sales are PLN he will pay PLN an additional PLN as surplus. Higher tax rates apply where eligible products are advertised. Here the group of senders will pay accordingly the portion of the calculated premium basis not exceeding PLN. Premium calculation bases exceeding the Polish zloty threshold. So if a radio station sells PLNs worth of airtime throughout the year to the manufacturer of dietary supplements for hemorrhoids it will pay PLNs advertising tax. But if airtime value is PLN then it will be PLN. The drafters of the media advertising tax government bill have a more nuanced approach to media publishers. Here the future tax rate is significantly lower and is equivalent to the base for the calculation of advertising premiums for substandard goods if the base does not exceed PLN. The basis for the calculation of the premium above the PLN threshold is for eligible goods.