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What tax benefits are available to individuals engaged in courier activities?
I would like to engage in courier activities and provide services exclusively to legal entities. How can I select the correct activity code in order to benefit from the 75% tax exemption provided for under Article 102.1.30-1 of the Tax Code?
The State Tax Service under the Ministry of Economy has stated that the activity specified in the inquiry is considered entrepreneurial activity. According to Article 33.4 of the Tax Code, an individual carrying out entrepreneurial activities without establishing a legal entity must submit an application to the tax authority for tax registration by the date they start their entrepreneurial activity (obtain a TIN) and pay tax on the income earned to the state budget.
If the mentioned activity is carried out as an income tax payer, income tax is calculated at a rate of 20% on the amount remaining after deducting expenses incurred in connection with earning that income and is paid to the state budget.
At the same time, we inform you that, according to Article 102.1.30-1 of the Tax Code, starting from January 1, 2025, 75% of the income earned by individuals from the types of activities specified in that article, including 5320002 – delivery of orders (courier activity), is exempt from income tax if the annual income earned from this activity does not exceed AZN 45,000. The activity specified in the inquiry is eligible for this tax exemption.
You can access the 7-digit codes of economic activities here: https://xidmet.info/vahid-standartlar/ifnvs/
I would like to engage in courier activities and provide services exclusively to legal entities. How can I select the correct activity code in order to benefit from the 75% tax exemption provided for under Article 102.1.30-1 of the Tax Code?
The State Tax Service under the Ministry of Economy has stated that the activity specified in the inquiry is considered entrepreneurial activity. According to Article 33.4 of the Tax Code, an individual carrying out entrepreneurial activities without establishing a legal entity must submit an application to the tax authority for tax registration by the date they start their entrepreneurial activity (obtain a TIN) and pay tax on the income earned to the state budget.
If the mentioned activity is carried out as an income tax payer, income tax is calculated at a rate of 20% on the amount remaining after deducting expenses incurred in connection with earning that income and is paid to the state budget.
At the same time, we inform you that, according to Article 102.1.30-1 of the Tax Code, starting from January 1, 2025, 75% of the income earned by individuals from the types of activities specified in that article, including 5320002 – delivery of orders (courier activity), is exempt from income tax if the annual income earned from this activity does not exceed AZN 45,000. The activity specified in the inquiry is eligible for this tax exemption.
You can access the 7-digit codes of economic activities here: https://xidmet.info/vahid-standartlar/ifnvs/