On the application of tax benefits for taxpayers engaged in electronic trade in goods

The office of state revenue in Karasu district reports that in accordance with the Tax code, the taxpayers, consisting in ATS ETT and carrying out e-trade in goods, may reduce CIT/IIT on 100 percent of the tax returns for the year, subject to the following requirements:

1. making transactions for the sale of goods must be in electronic form;
2. payment for goods must be made by Bank transfer;
3. 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;
4. income from the implementation of electronic trade in goods is at least 90% of the total annual income and to individuals;
5. providing on an annual basis a register of completed transactions for its activities (in accordance with the approved form).

UGD for Karasu district