Azerbaijan, Baku, July 11 / Trend A. Akhundov /
The Azerbaijani Tax Ministry has appealed to the Intra-European Organisation of Tax Administrations (IOTA) to study best practice in e-commerce, official Natig Shirinov said today, the newspaper Taxes reported.
"After studying the experience, it is possible to make changes to the tax code," Shirinov said.
He said that today, the proposals are being prepared to bring the electronic commerce in Azerbaijan to the taxation.
"Using "electronic money" in e-commerce makes it necessary to conduct tax control in this area," he said. "Internet is just a type of communication between a buyer and a seller. It can not cancel the tax liabilities while making the transactions between them. Transnational
nature of these operations creates additional problems for the tax control."
According to the calculations, up to three percent of trade operations in Azerbaijan are carried out in electronic form today. Meals in restaurants, food, perfumes, small electronic devices, tickets in travel agencies and so on are usually ordered through e-commerce in
Azerbaijan.
According to the State Statistics Committee, consumer goods worth 6.8 billion manat were sold to the population by the retail facilities in January-May 2012. About 498,300 manat fall to e-commerce.
The official exchange rate is 0.7856 AZN/USD on July 11.