Tajikistan’s lower chamber (Majlisi Namoyandagon) of parliament has adopted amendments to the country’s tax code.
The amendments, in particular, stipulate that taxes will be imposed on electronic services offered in the country by foreign counties.
Tajik authorities have justified this decision by the rapid growth of information technologies and e-commerce in the country.
Recall, Tajik tax chief officer Nusratullo Davlatzoda 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 this year.
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.
Meanwhile, discussions of a new tax code of Tajikistan are nearing completion. One of chapters of a draft new Tajikistan’s tax code imposes taxes on foreign companies offering electronic services in the country.
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.
Tajik authorities have reportedly used experience of Uzbekistan, Russia, Belarus, Spain, Greece and Hungary while developing the new tax code.
