Private forensic experts will be taxed and will pay mandatory state social insurance contributions.
According to elchi, this was reflected in the amendment to the Tax Code and the Law on Social Insurance, which was put up for discussion at today’s Milli Majlis session.
According to the proposed amendment to the Tax Code, private forensic experts will be registered with the tax authorities at their place of activity. Fees received based on contracts for ordering forensic examination will be considered income from non-entrepreneurial activities. These fees (without considering expenses) will be the object of taxation and will be taxed at a rate of 10 percent. Private forensic experts will submit declarations to the tax authorities. Private forensic experts must submit a declaration to the tax authorities no later than the 20th of the month following the end of each quarter regarding the expert fees paid to them for their activities, and must pay the calculated tax to the state budget no later than the 20th of the following month.
According to the proposed amendment to the Law on Social Insurance, private forensic experts will be subject to mandatory state social insurance and will pay mandatory state social insurance contributions amounting to 15 percent of their income (excluding expenses).
According to the proposed amendment to the Law on Medical Insurance, private forensic experts registered for tax purposes will act as insured individuals themselves.
The bill was put to a vote and adopted in the first reading.