Tashkent, Uzbekistan (UzDaily.com) -- In order to liberalize the procedure for implementing e-commerce and involve the general population in entrepreneurship and, as a result, provide employment for the population, the State Tax Committee decided to include a norm providing the right self-employed persons to carry out e-commerce.

Of course, such a rule will fundamentally create completely new incentives for whitewashing the e-commerce segment, since a number of tax incentives and preferences are currently provided for self-employed persons. For example, the simplicity of registration and implementation of activities reduces the costs of citizens to receive income, because the registration of self-employed persons and the payment of taxes are carried out in “one click” through a special mobile application or the personal account of the taxpayer,” the State Tax Committee noted.

In addition, according to Article 369 of the Tax Code, income received as a result of the labor activity of self-employed persons is not subject to personal income tax, and in order to calculate the length of service, self-employed persons, on a voluntary basis, once a year pay social tax in the amount of at least one the size of the base calculated value (245 thousand soums for 2021).

The project itself provides for a number of other incentive measures aimed at the development of e-commerce, in particular:

reduction for all business entities engaged in e-commerce, the rates of income tax and turnover tax by 50 percent, regardless of the amount of income received from e-commerce;

providing young entrepreneurs with an interest-free grace period for paying taxes.