Persons bringing goods by online order must pay these taxes

12:57 - 5.01.2023


January 5, Fineko/abc.az. What tax obligations do individuals who make online sales orders from international companies have?

ABC.AZ reports with reference to the State Tax Service that according to the Tax Code, an individual engaged in entrepreneurial activity without the formation of a legal entity, before the day of the start of entrepreneurial activity, must be put on tax registration (get an INN) by submitting an application to the tax authority for tax registration and paying tax on the income received to the State Budget.

Records are kept in ASAN Xidmet centers, and in cities and districts where there are no ASAN Xidmet centers, in Taxpayer Service Centers.

If an individual chooses a simplified taxation system, the simplified tax at the rate of 2% is calculated and paid to the State Budget without deducting expenses from income (gross output) from commercial activities.

In the case of carrying out this activity as an income tax payer, income tax is calculated and paid to the State Budget at the rate of 20% of the amount remaining after deducting expenses related to the receipt of this income from the income received.

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