It is proposed to introduce a fixed monthly simplified tax of AZN 15 for individuals engaged in courier activities independently (without hiring employees), APA reports.
This is reflected in a proposed amendment to the Tax Code.
It was noted that couriers deliver orders using various means of transport, including cars, motorcycles, bicycles, and scooters. These individuals have almost no experience in submitting reports to tax authorities or maintaining income and expense records, and in many cases, the existing administrative burden encourages them to operate informally.
At the same time, courier activities have grown rapidly in recent years alongside the expansion of e-commerce and have become a service sector mainly carried out by individuals working independently without hiring employees. In this regard, it is proposed to establish a simplified tax based on a fixed monthly amount and fulfill tax obligations through a fixed-payment receipt, which will significantly simplify the administration of tax calculation, payment, and reporting, while reducing accounting costs.
The proposed fixed-tax model will also facilitate supervision and administration for tax authorities, encourage the formalization of transactions, and enable more transparent accounting of turnover in the sector. As a result, couriers operating informally will be encouraged to transition to formal activities, while operating costs for entrepreneurs will decrease.
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