Baku:Azerbaijan has proposed a new fixed monthly simplified tax of AZN 15 for individuals engaged in courier activities independently, without hiring employees. This proposal is part of an amendment to the Tax Code aimed at streamlining tax processes for couriers.

According to Azeri-Press news agency, the amendment recognizes that couriers often deliver orders using various means of transport and typically lack experience in submitting tax reports or maintaining financial records. The current administrative burden has led many couriers to operate informally. The proposed tax aims to simplify the tax obligations for these individuals.

The introduction of this fixed-tax model seeks to support the rapid growth of courier activities, which have expanded alongside e-commerce. By establishing a fixed monthly tax and allowing tax obligations to be met through a single payment receipt, the proposal aims to simplify tax calculation, payment, and reporting processes, ultimately reducing accounting costs for couriers.

Additionally, the proposed model is expected to facilitate better supervision and administration by tax authorities, promote formal business activities among couriers, and enhance transparency in the sector's turnover. This change aims to encourage couriers currently operating informally to transition to formalized business practices, while also decreasing operational costs for entrepreneurs in the sector.