Foreign providers of electronic services to Tajik customers will be obliged to pay the value added tax (VAT). They will be obliged to be registered as VAT payers with the Tax Committee under the Government of Tajikistan.
The Ministry of Finance of Tajikistan has worked out draft amendments to the country’s tax code, under which foreign providers of electronic services to physical entities in Tajikistan will be obliged to pay VAT, Zavqibek Shodiyon, an official with the Tax Committee under the Government of Tajikistan, told reporters in Dushanbe on March 12.
According to him, the draft amendments have been submitted for consideration to relevant ministers and agencies.
“Under the current tax code, foreign companies providing electronic services in territory of Tajikistan to the amount of more than 1 million somoni should be registered with the country’s tax bodies,” said Shodiyon. “Unfortunately, they have not yet registered with the tax bodies.”
He further noted that the proposed amendments provide for collecting VAT from foreign companies that provide electronic services to Tajik clients but are located outside the country.
According to Shodiyon, foreign companies will be registered with tax bodies and submit declarations electronically.
“They do not have to have their representative offices in Tajikistan,” the tax official added.
