Tajikistan is expected to impose taxes on electronic services offered by foreign companies. Tajik authorities justify this decision by the rapid growth of information technologies and e-commerce.
One of chapters of a draft new Tajikistan’s tax code, which is expected to be adopted before September of this year, imposes taxes on foreign companies offering electronic services in the country.
New tax code authors justify this decision by the rapid growth of information technologies and e-commerce.
They have reportedly used experience of Uzbekistan, Russia, Belarus, Spain, Greece and Hungary while developing the new tax code.
The draft new tax code is currently under consideration by the government.
The chapter “The Features of Taxation of Electronic Services Provided by Foreign Persons” consists of five articles, which determine taxpayers, the procedure of registration of them, objects of taxation and tax sources, the procedure of reporting and tax payment, as well as electronic service.
This chapter applies to foreign persons providing electronic service in Tajikistan directly.
Recall, Tajik tax chief officer considers that large global companies such as Google, Apple, Microsoft and Facebook must pay taxes since they make profits at the expense of citizens of Tajikistan.
“Foreign companies make profits due to offering services to our citizens. We must create a relevant legal fold and they [foreign companies] must register voluntarily and pay taxes,” Nusratullo Davlatzoda, Head of the Tax Committee under the Government of Tajikistan, told reporters in Dushanbe on February 12.
He noted that Internet not only serves as a source of information but many paid services are offered through it.
“For example, the sale of electronic games, movies, books, music and air tickets is carried out through Internet. We all use these services daily. Such services are offered mainly by foreign companies, which, using imperfect legislation, are not registered with tax agencies and do not pay taxes,” Davlatzoda said.
