In-App Purchase 42% commission (Russia)?

Hello!
I'm about to distribute an app and i have a few questions i'd like to ask:
1. Is there a difference in which currency to create a bank account? In context of In-App Purchase fees.
2. Why is commision for Russian In-App Purchases is 42%? I thought it is fixed 30% for all countries.
https://sun9-51.userapi.com/c854520/v854520742/1398f6/wbfAPF6adkY.jpg

3. Is a revenue, that you gain from In-App Purchases is tax-free or not?

Thank you in advance, Artem.

Replies

3. Is a revenue, that you gain from In-App Purchases is tax-free or not?


No, it is ordinary income.

I understand the 42% is partly due to VAT. Correct ?


So, you will not have to pay VAT, but of course profit or revenue taxes.