State Tax Committee opened a VAT office for Internet companies
The State Tax Committee has created a VAT office so that foreign Internet companies providing services in Uzbekistan can pay value added tax.
The State Tax Committee has created a VAT office for foreign legal entities that provide electronic services to individuals in Uzbekistan. Through it, companies can register as value added tax payers, the press service of the department said.
Services in electronic form include the granting of rights to use software, including games over the Internet, rights to use e-books, educational materials, musical works, and others.
The VAT office is available on the tax.uz website, which operates in Russian and English. Here companies can use a personal account, submit reports and pay tax.
Registration rules do not apply to foreign companies providing services through their permanent establishments in Uzbekistan. Such companies must register as VAT payers in accordance with the generally established procedure provided for legal entities, the State Tax Committee noted.
“Taking into account the novelty of the norms on the supply of foreign companies providing services in electronic form as VAT payers, and taking into account the fact that the process of preparing technical capabilities takes some time, the tax authorities at the beginning of this year do not intend to apply penalties for untimely registration, "the message says.
The so-called "tax on Google" is spelled out in the new version of the Tax Code, which came into force on January 1.
Source: gazeta.uz