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Tajikistan: Tax committee introduces taxation of foreign electronic service providers

The Tax Committee under the Government of the Republic of Tajikistan announced, on 7 January 2021, amendments to the Tax Code of the Republic of Tajikistan of 17 September 2012 No. 901, which introduces the taxation of foreign entities that provide electronic services to individuals in the territory of Tajikistan. In particular, the Tax Committee highlighted that the new 'Google tax' targets the information technology and e-commerce sectors. Furthermore, the Tax Committee clarified that, pursuant to Article 193(5) of the Tax Code, electronic services include services provided through an information communication network. More specifically, services, among other things:

  • grants the right to use software;
  • implements advertising services;
  • protects, processes, and stores information on behalf of its client;
  • providing access to information and communication networks; and
  • providing access to an Internet search engine.

In addition, the Tax Committee noted that foreign entities that provide such services are required to register with the tax authorities and submit an application to do so within 20 days of the commencement of services. In this regard, the Tax Committee has subsequently issued further guidance.

You can read the press release here, the consolidated Tax Code here, and the Tax Committee guidance here and here, all only available in Tajik.