The most correct and complete concept of social advertising is given by S.P. Grishaev:
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<1>See: M.F. Malyshev. Legal regulation of advertising activity: textbook-practical. manual. M., 2009.S. 31.
According to Art. 3 Advertising Laws social advertisement Is information disseminated in any way, in any form and using any means, addressed to an indefinite circle of persons and aimed at achieving charitable and other socially useful goals, as well as ensuring the interests of the state.
Article 3 of the Law on Advertising provides for various types of information that is brought to the attention of citizens-consumers: just advertising and social advertising. Thus, social advertising is not a type of advertising, but is considered as a special type of information.
The history of the emergence of social advertising begins in 1906. At this time, the public organization "American Civil Defense" creates advertisements designed to draw attention to the harmful effects on the world of energy companies. Social advertising gained rapid development during the First World War, when the Committee on Public Information was created, which is working to inform the American population about the goals and causes of the war.
It should be borne in mind that the term “social advertising” itself raises some doubts, since in this case neither goods nor services are advertised, but some socially significant information is brought to the attention of the general population. In addition, it is regulated exclusively by Art. 10 of the Law on Advertising, and other norms of this Law, including the provisions of Art. 14 of the Law on Advertising, which deals with advertising in television programs and television broadcasts, does not apply to social advertising.
At the same time, it is quite obvious that relations on the production, placement and distribution of social advertising are by their nature civil law and are primarily regulated by civil law.
So, you can often come across posters that talk about the consequences of non-compliance with the rules of the road and which are accompanied by images of victims of a road traffic accident. Thus, the main purpose of social advertising in the field of road traffic is to ensure the safety of its participants and comply with the rules of the road.
Individuals, legal entities, public authorities, other state bodies and local self-government bodies, as well as municipal bodies that are not part of the structure of local self-government bodies can act as advertisers in social advertising (part 1 of article 10 of the Law on Advertising) ...
As follows from Part 2 of Art. 10 of the Law on Advertising, public authorities, other state bodies and local self-government bodies, as well as municipal bodies that are not part of the structure of local self-government bodies, procure works, services for the production and distribution of social advertising in accordance with the legislation of the Russian Federation on the contract system in the field of procurement of goods, works, services to meet state and municipal needs.
We are talking, in particular, about the Federal Law of 05.04.2013 N 44-FZ "On the contract system in the procurement of goods, works, services to meet state and municipal needs." This Law provides for the principles of openness, transparency, and ensuring competition in public procurement. According to Part 1 of Art. 7 of this Law in the Russian Federation provides free and free access to information on the contractual system in the field of procurement.
The Federal Law "On the contractual system in the field of procurement of goods, works, services to meet state and municipal needs" replaced the Federal Law of July 21, 2005 N 94-FZ "On placing orders for the supply of goods, performance of work, provision of services for state and municipal needs ”, while providing for a number of innovations in the legal regulation of the procurement of goods, works, services to meet state and municipal needs.
The main innovation is the creation and maintenance of a contract system in the field of procurement of a unified information system (UIS) for information support, the interaction of which with other information systems should ensure the implementation of the procedures provided for by the contract system in the procurement of goods, works, services to meet state and municipal needs. ... In addition, it provides for the use of new methods for identifying suppliers (contractors, performers), including a tender with limited participation, a two-stage tender, a closed tender with limited participation, a closed two-stage tender, and a request for proposals. Finally, the open auction method of placing an order has been eliminated - its function is performed by an electronic auction.
In some cases, the conclusion of a social advertising contract is mandatory. So, according to Part 3 of Art. 10 of the Law on Advertising, the conclusion of an agreement for the distribution of social advertising is mandatory for an advertising distributor within 5% of the annual volume of advertising distributed by him (including the total time of advertising distributed in television and radio programs, the total advertising space of a printed publication, the total advertising space of advertising structures) ... The conclusion of such an agreement is carried out in the manner prescribed by the Civil Code of the Russian Federation. We are talking, in particular, about the general rules for concluding civil contracts in terms of the subject matter, form and procedure for concluding.
In social advertising, mention of specific brands (models, articles) of goods, trademarks, service marks and other means of their individualization, about individuals and legal entities is not allowed. However, these restrictions do not apply to references to public authorities, other state bodies, local governments, municipal bodies that are not part of the structure of local self-government bodies, sponsors, socially oriented non-profit organizations that meet the requirements established by Art. 10 of the Law on Advertising, as well as on individuals who find themselves in a difficult life situation or need treatment in order to provide them with charitable assistance. In addition, in social advertising, it is allowed to mention socially oriented non-profit organizations in cases where the content of this advertisement is directly related to information about the activities of such non-profit organizations aimed at achieving charitable or other socially useful goals.
Social advertising can include sponsors, but there are limitations. In social advertising distributed in radio programs, the duration of mentioning sponsors cannot exceed 3 seconds, in social advertising distributed in television programs, with film and video services, 3 seconds, and such mention should be allocated no more than 7% of the frame area , and in social advertising distributed in other ways - no more than 5% of the advertising space (space). These restrictions do not apply to references in social advertising about government bodies, other government bodies, local self-government bodies, about municipal bodies that are not part of the structure of local self-government bodies, about socially oriented non-profit organizations, as well as about individuals who find themselves in a difficult life situation or in need of treatment, in order to provide them with charitable assistance.
As a special type of social advertising, one should highlight political advertising or advertising of political parties, which is carried out as part of the election campaign... It should be viewed as information disseminated by participants in the electoral process about candidates for the office of President of the Russian Federation, candidates for deputies and other state elective positions in order to form public opinion both “for” and “against” certain candidates. Thus, its main goal is to encourage people to participate in political processes in accordance with Art. 3 of the Constitution of the Russian Federation. The provisions of the Law on Advertising do not directly apply to political advertising (in particular, Article 10 on social advertising does not mention it).
The definition of political advertising as such is absent in the legislation of the Russian Federation. The only mention of it is contained in the Law on Advertising, where only in Art. 2 states that this Law does not apply to political advertising, including election campaigning and campaigning on referendum issues. The main type of political advertising should be considered election campaigning, but its definition in the Law on Advertising is also missing.
As correctly noted in the literature, being mentioned only once, political advertising is identified with pre-election campaigning, and, based on the meaning of this norm, political advertising is a general category, and election campaign is considered as a kind of political advertising<1>... That is, in the context of the Law on Advertising, any pre-election campaign is a political advertisement, but not every political advertisement is necessarily an election campaign.
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Election campaigning is actively used during election campaigns. At the same time, all possible ways are used to bring it to the attention of voters and, in particular, the use of advertising structures. It should be borne in mind that during election campaigns, advertising structures intended for commercial and social advertising are widely used in the interests of individual deputies.
However, it should be noted that at one time the Central Election Commission appealed to the FAS Russia for an explanation as to whether outdoor advertising objects could be used for political purposes, to which the antimonopoly department unequivocally gave a negative answer. The explanatory letter stated the following: the placement of political information from parties on advertising structures even in the form of social advertising is impossible, since it contradicts Part 2 of Art. 19 of the Advertising Law<1>.
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<1>See: V.V. Mylnikov. Problems of the concept of "political advertising" // Advertising and Law. 2008. N 2.S. 22.
This article will focus on the legislation of the Russian Federation, one way or another related to the placement of social advertising. How to place social advertising in your city,.
Here we will answer the following questions:
– What is social advertising in terms of legislation?
– Are advertising companies and media obligated to post public service announcements?
– Under what conditions and to what extent should advertising companies and mass media place public service announcements?
– Do I need to consider copyright in social advertising?
- What are the legal requirements for social advertising?
First of all, in this area you need to rely on Federal Law "On Advertising" No. 38-FZ from 13.03.2006 in a fresh edition, which is freely available, for example, in the "ConsultantPlus" system. A separate article (10th) is devoted to social advertising in this law.
From the point of view of Russian legislation, social advertisement- this is information disseminated in any way, in any form and using any means, addressed to an indefinite circle of persons and aimed at achieving charitable and other socially useful goals, as well as ensuring the interests of the state (paragraph 11 of Article 3 of the Federal Law "On Advertising").
Let's note some other concepts used in the law:
advertiser- the manufacturer or seller of the goods or another person who has determined the object of advertising and (or) the content of the advertisement;
advertising producer- a person who fully or partially brings information into a form ready for distribution in the form of advertising;
advertising distributor- a person distributing advertising in any way, in any form and using any means.
Article 10 of this law speaks about the features of the placement of social advertising and the requirements for its content:
1. Advertisers of social advertising can be individuals, legal entities, government bodies, other government bodies and local self-government bodies, as well as municipal bodies that are not part of the structure of local self-government bodies.
2. State authorities, other state bodies and local self-government bodies, as well as municipal bodies that are not part of the structure of local self-government bodies, procure works, services for the production and distribution of social advertising in accordance with the legislation of the Russian Federation on the contract system in the field procurement of goods, works, services to meet state and municipal needs.
3. The conclusion of an agreement for the distribution of social advertising is mandatory for an advertising distributor within five percent of the annual volume of advertising distributed by him (including the total time of advertising distributed in television and radio programs, the total advertising space of the printed publication, the total advertising space of advertising structures). The conclusion of such an agreement is carried out in accordance with the procedure established by the Civil Code of the Russian Federation.
4. In social advertising, it is not allowed to mention specific brands (models, articles) of goods, trademarks, service marks and other means of their individualization, individuals and legal entities, except for the cases provided for in part 5 of this article.
5. The restrictions established by part 4 of this article do not apply to references to public authorities, other state bodies, local self-government bodies, municipal bodies that are not part of the structure of local self-government bodies, sponsors, socially oriented non-profit organizations that meet the requirements, established by this article, as well as about individuals who find themselves in a difficult life situation or need treatment, in order to provide them with charitable assistance. In social advertising, it is allowed to mention socially oriented non-profit organizations in cases where the content of this advertisement is directly related to information about the activities of such non-profit organizations aimed at achieving charitable or other socially useful goals.
6. In public service advertisements distributed in radio programs, the duration of mentioning sponsors cannot exceed three seconds, in public service advertisements distributed in television programs, during film and video services, three seconds, and such mention should be allocated no more than seven percent of the frame area , and in social advertising distributed in other ways - no more than five percent of the advertising space (space). These restrictions do not apply to references in social advertising about government bodies, other government bodies, local self-government bodies, about municipal bodies that are not part of the structure of local self-government bodies, about socially oriented non-profit organizations, as well as about individuals who find themselves in a difficult life situation or in need of treatment, in order to provide them with charitable assistance.
In principle, much is clear from the text itself. But some points require additional clarification. For example, it is not entirely clear from the text of the article whether the placement of social advertising is mandatory for the advertising distributor? And if so, to what extent?
To answer this question, we had to contact the FAS Russia with a request for some clarification.
Here's the answer:
What becomes clear from this letter?
1. The law does not oblige advertising companies and media outlets to place public service announcements in any volume. He only obliges them to provide time / space for the opportunity distribution of social advertising (within 5% of the annual volume of activity in physical terms).
2. The conditions on which the social advertisement is placed are contractual between the customer of the advertisement and its distributor. The law does not establish a prerequisite for gratuitousness (free of charge) for the placement of social advertising, therefore these conditions can be up to commercial without providing any benefits.
Example:
An advertising company places advertisements on billboards 3x6 meters. The annual volume of advertising is 500 billboards. It itself is not obliged to place social advertising, but it is obliged to provide places for the possibility of placing social advertisements ordered by other persons (government authorities, NGOs, individuals) in an amount within 10 billboards (that is, 5%). Roughly speaking, these places are reserved for potential placement of social advertising. Further, if customers of social advertising contact the company, it makes a decision whether to place this particular advertisement or not. An advertiser may refuse placement, for example, if it considers that the advertisement violates copyright, advertising law or is unethical, offensive, etc. If there are no complaints, then the advertisement is placed. At the same time, the conditions for placing social advertising are purely contractual, that is, they can imply both a paid and a gratuitous basis - here's how to agree.
It follows from this norm that the amount of social advertising that we see on the air of TV channels, on the pages of magazines and newspapers, on external stationary advertising structures, etc., depends mainly on the activity of advertisers (customers) of social advertising. Initiators propose - media and advertising companies place. No offers - no accommodation.
How to become an initiator placement of social advertising in your city, read.
Also, the matter rests against these notorious 5% of the annual volume. This, of course, is very small. At the end of 2015, they started talking about an initiative to increase this percentage to 20:
“Deputy of the lower house of parliament Ivan Sukharev (LDPR) sent an appeal to the Minister of Culture of Russia Vladimir Medinsky and the head of Rospechat Mikhail Seslavinsky with a request to revise the current policy on the presence of social advertising in the Russian media. As noted by the legislator, today there is a lack of high-quality social advertising, which has been replaced by mass commercial advertising, which is not always appropriate content. This situation directly affects the low interest of society in social and cultural problems, moreover, it does not allow many social projects to develop, focus the attention of citizens on themselves and find the required number of patrons.
Today, the current legislation on advertising provides for the obligatory conclusion of an agreement for the distribution of social advertising within 5% of the annual volume of advertising distributed by advertisers. As noted by Sukharev, this percentage is "not serious and needs to be adjusted," in connection with which the possibility of introducing a bill is currently being considered, according to which the advertising distributor will be obliged to allocate at least 20% of the annual volume of advertising for social advertising.
Such a fourfold increase in the volume of social advertising, according to the author of the appeals, will be an effective step towards changing the model of social behavior and will draw the attention of citizens to urgent social and cultural problems.
The press service of the Ministry of Culture of Russia reported that the department will study the deputy's proposal to increase the volume of social advertising in the media and form its response. "
But for now, these are all just words. We also note that back in 2008, a bill was introduced to the State Duma for consideration, providing for significant amendments to Article 10 of the Federal Law "On Advertising". It was proposed to strengthen the role of the state in the field of placing social advertising, to oblige advertising distributors to place social advertising, as well as to significantly increase the number of social advertising. However, in 2008 the bill was not adopted and formally it is still under consideration (for more than 7 years). The current result of its consideration is the decision to create a special responsible committee. In general, so far, too, has turned out just chatter. We talked and forgot.
In addition to the Federal Law "On Advertising", when creating social advertising, one should take into account and copyright... Images for creating materials should either be taken from free photo banks, or you should check that the author consents to the use and modification of his photographic work for non-commercial purposes.
Russian legislation gives a precise definition of the concept of social advertising. First of all, this advertisement is distributed in order to convey to the majority of the population the necessary information, which notifies about significant charitable, public events held by city or federal authorities, investors, sponsors and other persons wishing to provide assistance to groups of people in need. Social advertising can be distributed in any way, such as being shown on television, broadcast on radio, published in the press, or promoted through outdoor advertising. It is addressed to a large audience who can take advantage of this information.
Obligations of advertising space owners
Owners of advertising sites are required to place on their structures up to 5% of the main area per year. Television channels, outdoor advertising operators, and media publishers are required to provide 5% of their airtime or print media for public service announcements per year.
Social Advertising Law
The law on social advertising states that this is a type of non-commercial advertising, which is aimed at changing the patterns of social behavior and drawing the attention of the masses to the problems of society. Usually, the customers of social advertising are government agencies, special services responsible for order in society. Discounts are provided for the production of such advertising, or it is made free of charge. There is also regional social advertising, which draws the attention of residents of a certain region to existing problems. She calls to change the attitude to various difficulties, to fight negative phenomena with the whole world.
Prominent examples of such advertising are well-known campaigns to combat drunkenness, domestic violence, calls for the observance of the rules of public order, adherence to traffic rules. An important role is played by social advertising calling for a healthy lifestyle, for the protection of natural wealth and resources. Also important is social advertising, calling for care for loved ones, for attention to their parents who live alone and often need the love of their grown children. Watch the New Year's video about mom:
Clauses of the law on social advertising
- Both individuals and legal entities, as well as state institutions, local self-government bodies, and municipalities can submit social advertising.
- It is important to note that social advertising should not contain specific brands of goods, advertise trademarks, brands. Any means of individualization of goods or organizations should not be emphasized, except for the cases stipulated in the fifth subparagraph of this law.
- Individuals or organizations distributing advertising must conclude a contract for the distribution of social advertising within 5% of the volume of all advertising distributed per year. The procedure for concluding such an agreement is established by the Civil Code of the Russian Federation.
- If social advertising is distributed in radio or television programs, then the duration of the mention of the sponsors of the advertisement should not exceed 3 seconds, and the mention or display of sponsors itself should not be allocated more than 7% of the frame area. When distributing advertisements in other ways, this information should not occupy more than 5% of the advertising space. If the advertisement is submitted by a government agency, municipality or local authority, then these restrictions do not apply.
- In social advertising, it is allowed to mention those organizations that are aimed at improving socially significant objects, at supporting people in need who find themselves in difficult situations who need treatment or other assistance.
- Public service advertising allows the display of individuals who find themselves in difficult situations in need of charitable assistance or treatment.
Social advertising functions
The main functions performed by social advertising are to increase the humanity of society, change public opinion and direct it towards raising consciousness. With the help of social advertising, you can achieve goals that improve the life of the community.
This type of advertising, like all others, performs the function of influencing the formation of certain views, aspirations, changes the behavioral types of people in relation to any object, creates new values. The laconicism and emotionality of advertising evokes a response from the audience, finds its adherents, followers, draws attention to the problems existing in society and encourages society to fight them.
Types of social advertising
- Encouraging a healthy lifestyle, drawing society's attention to the fact that it is necessary to eat right, play sports, and be examined by doctors on time. Attention is paid to such problems as protection against AIDS and other sexually transmitted diseases, prevention of unwanted pregnancies, family planning. Another goal of this type of advertising is the attitude of society to eradicate such negative factors as alcohol dependence, drug addiction, smoking;
- Appeals for charity and mercy. This type of advertising encourages to provide assistance to public organizations in need of people, to allocate funds for the construction of objects significant for the whole society, for example, for churches, hospitals, health resorts, etc.
- Advocacy for the rule of law and law. Advertising posters and form in society a desire to comply with constitutional laws, to fulfill their duties to the state and other people, introduces aspects of legislative acts;
- Event advertising is issued to familiarize citizens with upcoming events, city holidays, solemn events, the purpose of which is to unite the society, satisfy its need to celebrate important dates for all;
- Informational advertising, which directs government organizations and services to significant for society. Here you can find phone numbers, addresses, links to those sites that provide services, where you can leave complaints or suggestions, where you should contact in certain cases.
Each of the types of social advertising can be divided into subtypes, and in each specific case, advertising is aimed at a specific goal. Therefore, the detailed classification may change depending on the current problems of society, on the chosen course of public policy and other internal and external changes.
First of all, it should show a social problem, and most importantly, this is the way to solve it. (For example: a call for accuracy on the road should be accompanied by an appeal to fasten your seat belts and observe the speed limit).
The second thing to look out for is the ad placement. For example, it is ineffective to advertise content such as “Give way to an ambulance” in public transport, or a poster with an information message “Cross the road at a pedestrian crossing” on an expressway.
It is necessary to involve the public in the development of social advertising. Already, many festivals and competitions are being held. People themselves participate in its development, and, therefore, the likelihood of public rejection of advertising is reduced significantly.
Many researchers talk about the existence of a dependence of the positive results of social campaigns, that is, a change in attitude to an object or behavior, on the strength of provoked emotions - especially fear. There is a direct relationship between the effectiveness of advertising and emotions - the stronger the emotions, the more effective the message.
There is no doubt that threat advertising helps manipulate human behavior. However, any deliberate induction of anxiety raises ethical issues. Even if we imagine an experienced, mature person who is able to resist the influence of advertising, it cannot be ruled out that it can negatively affect even him. Thus, advertising can be inappropriate from an ethical point of view, even if it serves a noble public purpose. While appealing to fear can make a message persuasive, its use must be carefully considered in terms of the consequences.
The question of the use of humor and creativity in social advertising is also interesting.
Humor is often helpful in solving a communication problem, but it can also destroy the message. It is known that the most significant and influencing the effectiveness of advertising are such factors as quality, usefulness and accessibility (clarity).
Below are some of the key points that determine the field of existence of social advertising in Russia, create the prerequisites for its use and development.
According to the Law, the conclusion of an agreement for the distribution of social advertising is obligatory for an advertising distributor within five percent of the annual volume of advertising distributed by him;
Prior to contacting an advertising distributor regarding the conclusion of an agreement for the distribution of social advertising, the advertiser of social advertising must obtain an opinion from the antimonopoly authority on the compliance of the advertising material in the form of social advertising with all the requirements established by the Law;
The contract price for the distribution of social advertising cannot be higher than;
1) one hundred and ten percent of the level of the cost of distribution of advertising for the media registered as specializing in messages and materials of an advertising nature, as well as for owners of advertising structures and owners of vehicles used to distribute social advertising;
2) fifty percent of the price of the contract for the distribution of advertising, concluded by the advertising distributor on similar conditions on the time and place of advertising placement - for other mass media;
An advertising distributor is obliged to distribute social advertising in television programs, television broadcasts, radio programs, radio broadcasts from 6 to 24 hours for at least one minute per hour.
2) such a condition is provided for by the agreement on the distribution of social advertising and the distribution of such social advertising from 24 to 6 hours is an essential element of the concept of social advertising.
If requirements are set for the volume of advertising in the media, social advertising is not taken into account when calculating such volume.
And finally, the list of topics and proposed methods of distributing social advertising, the production and distribution of which is planned to be carried out in the next calendar year at the expense of the federal budget, is approved by the Government of the Russian Federation annually before July 1. The list of topics and proposed methods of distribution of social advertising, the production and distribution of which is planned to be carried out in the next calendar year at the expense of the budget of the constituent entity of the Russian Federation, is approved annually by the executive body of state power of the constituent entity of the Russian Federation. The list of topics and proposed methods of distribution of social advertising, the production and distribution of which is planned to be carried out in the next calendar year at the expense of the budget of the municipality, is approved annually by the representative body of the municipality. [fz]
These provisions of the Law are aimed at separating social advertising from commercial advertising, at creating a specific legal framework for its regulation. On the one hand, this is correct, since social advertising is aimed at the widest layers of the population and touches upon extremely serious topics of social reality. But on the other hand, the very process of distributing social advertising, in my opinion, is not organized correctly, as a result, advertising distributors are deprived of any initiative in this area of activity. The state should regulate the content and forms of distribution of advertising of this kind, but should not interfere in the process of organizing this activity.
This law was adopted in 2006, but since that time many bills have been introduced aimed at increasing the effectiveness of social advertising.
So, in November 2010, the State Duma limited the mention of sponsors in social advertising. The rationale behind this measure is that social advertising should not serve commercial purposes. The duration of the mention of sponsors in television and radio advertisements should not exceed three seconds. At the same time, the mention of the sponsor cannot be allocated more than seven percent of the area of the frame.
At the moment, there is no such body in the legal field that would clearly monitor the compliance of advertising with the principles of ethics (for this, the principles themselves must be clearly spelled out in the law). Currently, this is being done by the Federal Antimonopoly Service (FAS), which can ban advertising only after its release due to public discontent.
However, a number of positive changes can also be noted. For example, the State Duma allowed the mention of individuals in social advertising (in cases where advertising is aimed at collecting assistance to citizens in a difficult situation or in need of treatment), as well as NGOs (if advertising is related to the description of their activities).
In general, in the field of the legislative aspect of social advertising, there is room for improvement and improvement in Russia.
Press Service of the Public Chamber of the Russian Federation
Federal Law "On the Mass Media" of December 27, 1991 (as amended on 02.07.2013 N 185-FZ);
Federal Law of 11.08.1995 N 135-FZ (as amended on 05.05.2014) "On charitable activities and charitable organizations";
Tax Code of the Russian Federation;
Resolution of the Administration of the city of Komsomolsk-on-Amur dated 18.02.2011 N 423-pa "On approval of the procedure for determining fees under an agreement for the installation and operation of an advertising structure on a land plot, building and other real estate on the territory of the municipal formation of the urban district" City of Komsomolsk-on -Amure "and a draft agreement for the installation and operation of an advertising structure on a land plot, building and other real estate in the territory of the municipal formation of the urban district" City of Komsomolsk-on-Amur "(the text of the legal act as of August 2012).
Distribution, production, placement:
The Federal Law "On Advertising" (Article 3) says that social advertising is "information ... aimed at achieving charitable and other socially useful goals, as well as ensuring the interests of the state." Unfortunately, social advertising is often incomprehensible to those to whom it was addressed, is done at a low aesthetic and production level, and, most importantly, social advertising has problems with achieving what it was done for.
Article 18.
Advertising distributors - mass media organizations are obliged to place social advertising provided by the advertiser within five percent of the airtime (main print space) per year, used within the limits established for advertising by the legislation of the Russian Federation on advertising.
Advertisers who are not mass media organizations are obliged to place social advertisements within five percent of the annual cost of their advertising distribution services.
The conditions concerning the time of placement and means of distribution of social advertising, proposed by the advertiser, are binding on the advertising distributor, if the advertiser contacts the advertising distributor no later than one month before the expected time of distribution of social advertising.
Payment for the production, placement and distribution of social advertising is made on the basis of an agreement ...
Taxation:
Exempt from taxation:
... Legal entities and individuals who advertise their products become payers of advertising tax. Local authorities determine the circle of payers on two grounds: firstly, by the place of registration of the advertiser (the principle of residence), and secondly, by the place of distribution of advertising (territorial principle). The principle of residency is that all advertisers registered in the territory of the municipality pay tax at the place of registration, regardless of the place of advertising. According to the territorial principle, all advertising producers distributing their products in the territory of the municipality, regardless of the place of registration of the advertiser, are obliged to include the amount of advertising tax when invoicing the advertiser for advertising placement. The simultaneous action of these rules leads to a violation of the rights of taxpayers: a Moscow or Yaroslavl advertiser who has used the services of a St. Petersburg publisher will inevitably have to pay this tax twice, which does not meet the principles of one-off and proportionality of taxation. It is necessary to eliminate this contradiction, fixing only one general principle of establishing a tax on advertising - I believe, you should choose a territorial one.
The object of taxation on advertising is the cost of work (services) for the production and (or) placement (subsequent distribution) of advertising (excluding VAT and sales tax). And here it is important to accurately distinguish advertising information from information of a non-advertising nature, otherwise the object of taxation will be unreasonably expanded…. (Kostyukov A.N. Advertising tax // Legislation. - 2013. - N 6. - p. 37-39.)
Local governments define the object of taxation on advertising as the cost of services or actual expenses for the production, placement and distribution of advertising (excluding VAT and sales tax).
Since March 2003, the Rossiya insurance company has sponsored a campaign by the Moscow City Department of Internal Affairs to promote telephone "02". The interest of the Ministry of Internal Affairs in this case is to transfer calls from the units on duty to a single telephone. They achieved their goal quickly: within 6 months from the start of the campaign, the number of calls has increased from 6,000 to 20,000 per day. However, the results of the insurance company "Russia" are no less impressive. According to a study carried out by Espar-Analytic, more than 50% of respondents associate advertising for the 02 service with an insurer. There are more and more such examples in Russia. MTV presents us with a prime example of competent and creative PSA at the last RMA ceremony, the launch of "MTV EXIT" multimedia campaign dedicated to combating exploitation and human trafficking. The campaign includes several components, including various programs and a website in 14 languages, plus channel advertising and DVD distribution.
Further actions of the TV channel are as follows: advertising the company through information resources, raising funds, but the most important thing is the formation in the minds of people of a positive image not only of an entertainment music channel, but also of a channel capable of conveying socially significant problems to young people.
Over the past two years, social campaigns have exceeded the legally recommended 5% threshold. In 2013, according to the Moscow Advertising Committee, social campaigns occupied 12% of the total market volume. Source: Expert magazine, 2013 ,. No. 8, p. 30 (see the graph "Main topics of social advertising and the percentage of advertising spending in Russia in 2013".)
Legal entities and individual entrepreneurs that are not mass media are obliged to place social advertising within 5% of the annual cost of their advertising distribution services. Legal entities and individual entrepreneurs are obliged to provide services for the production of social advertising within five percent of the annual volume of their advertising. At the same time, the law "On Advertising" does not mention that the publisher of social advertising does not pay taxes for this 5%. Thus, the media not only donate airtime and space for social advertising (work at a loss), but also pay taxes for it. The proposal is to introduce articles on tax regulation into the Law "On Advertising". It should also be noted that, according to the law, the advertiser has the right to demand remuneration for the placement of social advertising, but practice shows that this advertisement is placed free of charge.
The legislation regulates this issue as follows:
there is a provision on charitable activities. According to the Tax Code of the Russian Federation, funds donated for charitable purposes are not subject to taxation. This collection is illegal, and the collected taxes are subject to refund through the court.
In this situation, the following problem arises: who will control the entire taxation process, what percentage of advertising should be taxed, for which not. As an alternative, when placing a social advertisement, it is proposed to enter the mark "as a social advertisement". In this case, the Antimonopoly Committee could monitor the advertisements placed under this tag for compliance with the norms and concepts of social advertising. However, in this case, it is necessary to create an expert organization, a body that would be engaged in the classification and examination of products placed as social advertising, monitored the entry of social advertising to the market and monitored the norm for the use of the same 5% limit for placing social advertising in the media and advertising space.
Until recently, there was a strong opinion in discussions on this topic that such a law was needed. However, opponents of the adoption of the law have quite weighty arguments: it will only complicate the sphere of social advertising regulation and demonstrate helplessness in managing processes in the social advertising environment in Russia. Indeed, in the developed countries of the world there is not only a law on social advertising, but even a law "On advertising", since there are no egregious precedents and constant violations in a stable advertising market.
By the way, the main confusion in the interpretation of PSA is also that the term “PSA” itself is not entirely accurate. "Social" is too ambiguous to have a precise connotation. "Advertising" is too commercial in our understanding. All major controversies and interpretations, including in the field of legislation, are also due to this terminological inaccuracy of the wording.
Having studied the situation with the legislation in the field of social advertising, one can come to the conclusion that it is appropriate to make amendments and additions to this legislation within the framework of Article 10 of the existing Federal Law "On Advertising" dated March 13, 2006 No.
