On the portal of discussing draft normative-legal acts, a new draft Tax Code has been published for public discussion.
According to Article 293 (Reporting and payment of taxes by foreign legal entities when providing electronic services), tax returns are submitted electronically to tax authorities in the format prescribed by the personal account of the taxpayer.
When these foreign legal entities cannot use the taxpayer's personal cabinet to submit documents (information) to the tax authority, such documents (information) shall be provided through telecommunication channels.
Tax reports, documents (information) should be submitted no later than the 15th day of the month following the preceding tax period.
Payment of tax by foreign legal entities is carried out not later than the deadline for submission of tax reporting.
For the purpose of applying this section, the services provided by the automated access to the global Internet information-telecommunication network using information technology include electronic services.
In Internet segment of Uzbekistan the above services are provided by such companies as Google, Yandex, Alibaba, Netflix.
In 2017, Russia introduced a tax on foreign Internet companies. Thus, Google and Apple now pay 18% VAT in Russia. Kazakhstan, Kyrgyzstan and Tajikistan also announced plans to impose tax on Internet companies.
