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How will a taxpayer previously engaged in taxi services be taxed after starting courier activities?
How will a taxpayer previously engaged in taxi services be taxed after starting courier activities?
Courier activity is considered an entrepreneurial activity, and an individual may operate either as a simplified tax payer or an income tax payer. Under the simplified tax system, a 2% tax is calculated on gross income without deducting expenses. If the individual operates as an income tax payer, a 20% tax is applied to the remaining amount after deducting business-related expenses from the income.
In addition, starting from January 1, 2025, according to Article 102.1.30-1 of the Tax Code, 75% of the income earned from courier activities by individuals whose annual income does not exceed 45,000 manats is exempt from income tax. However, to benefit from this exemption, the share of income obtained from the eligible activity must constitute at least 50% of the individual’s total annual income.
A taxpayer may also engage in several types of activities simultaneously. If the individual wishes to change the type of activity, an “Application for Registration of an Individual” must be submitted to the tax authority. If the person has an enhanced electronic signature or Asan İmza, the change can also be made electronically through the Internet Tax Administration portal.
Courier activity is considered an entrepreneurial activity, and an individual may operate either as a simplified tax payer or an income tax payer. Under the simplified tax system, a 2% tax is calculated on gross income without deducting expenses. If the individual operates as an income tax payer, a 20% tax is applied to the remaining amount after deducting business-related expenses from the income.
In addition, starting from January 1, 2025, according to Article 102.1.30-1 of the Tax Code, 75% of the income earned from courier activities by individuals whose annual income does not exceed 45,000 manats is exempt from income tax. However, to benefit from this exemption, the share of income obtained from the eligible activity must constitute at least 50% of the individual’s total annual income.
A taxpayer may also engage in several types of activities simultaneously. If the individual wishes to change the type of activity, an “Application for Registration of an Individual” must be submitted to the tax authority. If the person has an enhanced electronic signature or Asan İmza, the change can also be made electronically through the Internet Tax Administration portal.