The concept of electronic trading (26.10.2020)
For tax purposes, subparagraph 65) of article 1 of the Tax code defines the concept of electronic trade in goods. Electronic trade in goods is an entrepreneurial activity for the sale of goods to individuals, carried out through information technologies through an online store and (or) an Internet platform, while meeting the following conditions: - registration of transactions for the sale of goods is carried out in electronic form; - payment for goods is made by Bank transfer; - the presence of its own delivery service for goods to the buyer (recipient), or the presence of contracts with persons engaged in cargo transportation services, courier and (or) postal activities. Also, sub-paragraphs 29) and 30) of article 1 of the Tax code define the concepts of an online platform and an online store. According to subparagraph 10) of paragraph 1 of article 88 of the Tax code, taxpayers engaged in activities in the field of electronic Commerce of goods are subject to registration.
state revenue management in Zhambyl district