PROBLEMS AND FOREIGN EXPERIENCE IN SUBJECTING THE SERVICES SECTOR TO THE VALUE ADDED TAX IN UZBEKISTAN

Authors

  • Bahodir BOYKABILOV Deputy Head of Department of the Institute of Budget-Tax Research under the Ministry of Economy and Finance Author
  • Farrux Babaev Independent researcher at the scientific research center "Scientific foundations and problems of the development of the economy of Uzbekistan" under the Tashkent State University of Economics Author

Keywords:

tax administration, VAT refund, export of services, tax agent, services in electronic form, country of destination principle

Abstract

The article examines the situation of the actual application of value-added tax through the documents of the law on transactions concluded with non-residents, that is, foreign companies in the provision of services.

First of all, special attention was paid to the rules for determining the place of performance of works (services) provided by non-residents when subject to value-added tax according to current legislation.

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Published

2024-09-23

Issue

Vol. 2 No. 9 (2024): Synergy: Cross-Disciplinary Journal of Digital Investigation

Section

Articles

How to Cite

PROBLEMS AND FOREIGN EXPERIENCE IN SUBJECTING THE SERVICES SECTOR TO THE VALUE ADDED TAX IN UZBEKISTAN. (2024). Synergy: Cross-Disciplinary Journal of  Digital Investigation (2995-4827), 2(9), 16-23. https://multijournals.org/index.php/synergy/article/view/2226