The concept of “freelancer” is being introduced into the legislation.
“Elchi” reports that, according to the proposed amendment to the Tax Code discussed at today’s meeting of the Milli Majlis, a freelancer is a natural person who is a resident of an industrial or technology park, who provides paid services or performs work independently based on a civil law contract in the fields of digital technologies, including artificial intelligence technologies, cybersecurity, and innovation, without engaging hired employees.
After registering with the tax authority, registering as a resident of an industrial or technology park, and obtaining a registration certificate, freelancers can operate within the country (earning income from foreign sources), as well as benefit from tax concessions and exemptions provided for by this Code.
The draft law was put to a vote and adopted in the first reading.