Private court experts will be taxed and will pay mandatory state social insurance contributions.
According to elchi, this was reflected in the changes proposed to the Tax Code and the law „On Social Insurance,“ which were discussed at today’s session of the Milli Majlis.
According to the proposed amendment to the Tax Code, private court experts will be registered with the tax authorities at their place of activity. Fees received based on contracts for ordering court expertise 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 court experts will submit declarations to the tax authorities. Private court experts must submit declarations to the tax authorities no later than the 20th of the month following the end of each quarter regarding the expertise fees paid to them for their activities, and must pay the calculated tax to the state budget no later than the 20th of the month following the calculation.
According to the proposed amendment to the law „On Social Insurance,“ private court 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 court experts registered for tax purposes will act as insured individuals themselves.
The draft law was put to a vote and adopted in the first reading.