A fixed monthly tax of 15 manats proposed for couriers in Azerbaijan
Under a proposed amendment to the Tax Code, people working individually as couriers would pay a fixed simplified tax of 15 manats a month. MP Azer Badamov proposed a 1 percent tax regime for them instead.
A fixed monthly tax of 15 manats has been proposed for people working as couriers in Azerbaijan. The issue was raised on November 6 at a meeting of the Milli Majlis Committee on Economic Policy, Industry and Entrepreneurship during the discussion of draft amendments to the Tax Code and a number of laws.
Under the proposed amendment to the Tax Code, a fixed simplified tax of 15 manats a month is envisaged for people who work individually as couriers without hiring employees.
The explanatory note to the draft says courier activity has grown rapidly with the expansion of e-commerce. Many of those working in the sector have difficulty submitting tax returns and keeping income and expense records, while the existing administrative burden pushes some couriers into informal work.
The authors of the draft amendment believe that introducing a fixed tax and a receipt system will simplify tax payments, reduce accounting costs and encourage informally working couriers to formalise their activity.
Milli Majlis member Azer Badamov, citing the fact that couriers' incomes differ, proposed applying a 1 percent tax regime to them: “It would be good if couriers, like those engaged in taxi activity, were brought under the 1 percent tax regime, because not all couriers have the same income.”
The MP also noted that couriers mainly work through electronic platforms: “Since couriers carry out their activity through platforms, it is also more convenient to regulate their work regime and pay their income through those platforms.”
