The details of introducing VAT on Internet services became known

A lot has 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 mechanism of taxation and sanctions for non-compliance.

So, here is his text .

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 telecommunication network "Internet" or other similar electronic network (hereinafter referred to as the "Internet" network) automated using information technology.
For the purposes of this chapter, these services include the following operations:
transfer of non-exclusive rights to use programs for electronic computers and databases, including access rights (including to automated online games that depend on the availability of the Internet) and additional functionalities, 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, accounting programs and anti-virus programs, filters on websites);
providing the opportunity to post offers on the sale of goods (works, services) of 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, to establish contacts and (or) conclude transactions between sellers and buyers through the Internet (including the provision of a trading platform operating in the Internet in real time, on which potential buyers offer their price through an automated procedure and the parties are notified of the sale by sending ulation automatically generated messages);
providing and (or) maintaining a commercial or personal presence on the Internet, supporting electronic resources of users (including websites and web pages), providing access to other users of the network, providing users with the opportunity 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 telecommunication network and (or) the ability to process data that allows the user to increase the speed of access to stored information ( in particular, providing real-time disk space on demand, storing in real time the data at which the information provided is placed and retrieved etsya automatically);
the provision of domain names, the provision of hosting provider services;
the provision of services for remote system administration and remote software support for information systems, sites on the Internet;
the provision of services carried out automatically through the Internet when entering specific data by the buyer of the service; automated services for data retrieval, their selection and sorting according to requests, provision of selected data to users through information and telecommunication networks (in particular, stock exchanges in real time, real-time automated transfer);
providing information through the Internet, including the provision of electronic books and other electronic publications, graphic images, music with or without text, and audiovisual works;
the provision of search engines and other portals for the Internet;
conducting statistics in Internet sites;
broadcasting TV channels and (or) radio channels using the Internet;
communication services provided through the Internet.

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

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

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

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

Strange as it may seem, sanctions for refusing to register and pay until they imply locks, but most likely this will be finalized by the second reading. In the meantime, they want to wring out property by bailiffs:

The deregistration of a foreign organization - a taxpayer (tax agent) specified in clause 3 of Article 174.2 of this Code on the grounds provided for by this clause is carried out after the completion of measures to recover tax amounts, penalties and fines provided for in Articles 46, 47 of this Code ”